Xtreme Green Electric Vehicles (XGEV) 10-K 17 Jan 14 2012 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2012
Document and Entity Information	'
Entity Registrant Name	'XTREME GREEN PRODUCTS INC.
Document Type	'10-K
Document Period End Date	31-Dec-12
Amendment Flag	'false
Entity Central Index Key	'0001392477
Current Fiscal Year End Date	'--12-31
Entity Common Stock, Shares Outstanding	48,463,370
Entity Filer Category	'Smaller Reporting Company
Entity Current Reporting Status	'No
Entity Voluntary Filers	'No
Entity Well-known Seasoned Issuer	'No
Document Fiscal Year Focus	'2012
Document Fiscal Period Focus	'FY
Entity Public Float	$0

XTREME_GREEN_PRODUCTS_INC_Cons

XTREME GREEN PRODUCTS INC.- Consolidated Balance Sheets (USD $)	Dec. 31, 2012		Dec. 31, 2011
Current Assets:	'		'
Cash	'		$46,390
Accounts receivable	'		9,255
Related party receivable	13,500		13,500
Inventory	201,743		657,475
Other current assets	45,820		256,264
Total current assets	261,063		982,884
Property and equipment, net	169,261		233,443
Other assets	36,186		36,186
TOTAL ASSETS	466,510		1,252,513
LIABILITIES AND STOCKHOLDERS' DEFICIT	'		'
Accounts payable and accrued expenses	834,829		329,985
Accrued expenses- related parties	702,553		334,247
Accrued interest	'		10,774
Accrued interest-related parties	177,655		'
Line of Credit	'		150,000
Convertible debt- related party, net of discount	1,839,000		1,017,821
Convertible debt- other, net of discount	65,757		54,666
Customer deposits	312,684		250,000
Current portion of long-term debt	289,538		130,000
Stockholder loans	347,333		103,268
Total current liabilities	4,569,349		2,369,987
Long-term debt, net of current portion	38,545		44,875
Total liabilities	4,607,894		2,414,862
Stockholders' deficit:	'		'
Common stock	4,846	[1]	4,771	[1]
Additional paid-in capital	5,809,996		5,539,441
Accumulated deficit	-9,956,226		-6,706,561
Total stockholders' deficit	-4,141,384		-1,162,349
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$466,510		$1,252,513
[1]	$0.0001 par value, 100,000,000 shares authorized; 48,463,370 and 47,713,370 shares issued and outstanding

Statement_of_Financial_Positio

Statement of Financial Position - Parenthetical (USD $)	Dec. 31, 2012	Dec. 31, 2011
Statement of Financial Position	'	'
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares Issued	48,463,370	47,713,370
Common Stock, Shares Outstanding	48,463,370	47,713,370

XTREME_GREEN_PRODUCTS_INC_Cons1

XTREME GREEN PRODUCTS INC. Consolidated Condensed Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Income Statement	'	'
Sales, net	$528,265	$1,674,205
Sales- affiliates, net	133,050	60,926
Total revenue	661,315	1,735,131
Cost of sales (exclusive of depreciation expense)	991,660	1,243,915
Gross margin	-330,345	491,216
Costs and expenses:	'	'
General and administrative	2,061,844	2,271,368
Research and development	125,405	224,667
Interest expense	731,071	158,693
Total costs and expenses	2,919,320	2,654,728
Net loss before provision for income taxes	-3,249,664	-2,163,512
Provision for income taxes	'	'
Net Loss	($3,249,665)	($2,163,512)
Per share information - basic and diluted:	'	'
Loss per common share	($0.07)	($0.05)
Weighted average common shares outstanding	47,880,493	46,621,995

XTREME_GREEN_PRODUCTS_INC_Cons2

XTREME GREEN PRODUCTS INC. Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:	'	'
Net Loss	($3,249,665)	($2,163,512)
Adjustment to reconcile net loss to net cash used in operating activities:	'	'
Stock-based compensation	61,038	53,800
Depreciation	61,036	49,743
Accretion of discount on convertible debts	352,863	'
Stock issued for note extension	100,000	19,669
(Gain) loss on the disposition of property and equipment	3,146	'
Changes in operating assets and liabilities:	'	'
(Increase) decrease in accounts receivable	9,255	39,799
Increase in related party receivable	'	-13,500
Increase in inventory	455,732	-24,421
(Increase) decrease in other current assets	210,444	-191,857
Increase in accounts payable and accrued expenses	504,844	157,037
Increase (decrease) in accrued expenses, related party	379,080	143,478
Decreases in accrued interest	-10,774	'
Increase in accrued interest, related party	177,655	'
Increase (decrease) in customer deposits	62,684	250,000
Net Cash used in Operating Activities	-882,662	-1,679,764
Cash Flows From Investing Activities	'	'
Disposal of equipment	'	-25,338
Cash flows from financing activities:	'	'
Common stock issued for cash	'	1,031,500
Proceeds from convertible debt, related party	589,000	250,000
Proceeds from convertible debt, other	'	75,000
Proceeds from long-term debt	50,000	100,000
Repayment of long-term debt	-46,793	-31,864
Stockholders loans, net	244,065	-16,212
Net Cash provided by financing activities	836,272	1,408,424
Net Increase in cash	-46,390	-296,678
CASH, BEGINNING OF PERIOD	'	343,068
Supplemental Cash Flow Information:	'	'
Cash paid for interest	112,777	130,249
Cash paid for income taxes	'	'
Non Cash Investing and Financing Activities:	'	'
Stock issued for inventory	'	10,000
Discount on convertible debt- related party	109,952	250,000
Discount on convertible debt- other	'	22,182
Acquisition of property and equipment with long term	'	$88,543

XTREME_GREEN_PRODUCTS_INC_Cons3

XTREME GREEN PRODUCTS INC.- Consolidated Statement of Stockholders' Equity (USD $)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance, Value at Dec. 31, 2009	'	'	'	'
Issuance of Common shares for cash, Value	$244	$1,031,256	'	$1,031,500
Issuance of Common shares for cash, Shares	2,438,000	'	'	'
Issuance of Common shares for inventory, Value	2	9,998	'	10,000
Issuance of Common shares for inventory, Shares	20,000	'	'	'
Cancellation of common stock previously issued, Value	-4	4	'	'
Cancellation of common stock previously issued, Shares	-36,000	'	'	'
Fair value of options issued	'	53,800	'	53,800
Discount on convertible debt related party, Value	25	249,975	'	'
Discount on convertible debt related party, Shares	250,000	'	'	'
Discount on convertible debt other, Value	8	22,174	'	22,182
Discount on convertible debt other, Shares	75,000	'	'	'
Net loss	'	'	-2,163,512	-2,163,512
Balance, Value at Dec. 31, 2010	4,496	4,172,234	-4,543,049	-366,319
Balance, Shares at Dec. 31, 2010	44,966,370	'	'	'
Issuance of Common shares for cash, Value	244	1,031,256	'	1,031,500
Issuance of Common shares for cash, Shares	2,438,000	'	'	'
Issuance of Common shares for inventory, Value	2	9,998	'	10,000
Issuance of Common shares for inventory, Shares	20,000	'	'	'
Cancellation of common stock previously issued, Value	-4	4	'	'
Cancellation of common stock previously issued, Shares	-36,000	'	'	'
Fair value of options issued	'	53,800	'	53,800
Discount on convertible debt related party, Value	25	249,975	'	250,000
Discount on convertible debt related party, Shares	250,000	'	'	'
Discount on convertible debt other, Value	8	22,174	'	22,182
Discount on convertible debt other, Shares	75,000	'	'	'
Issuance of stock for note extension, Value	50	99,950	'	100,000
Issuance of stock for note extension, Shares	500,000	'	'	'
Net loss	'	'	-2,163,512	-2,163,512
Balance, Value at Dec. 31, 2011	4,771	5,539,441	-6,706,561	-1,162,349
Balance, Shares at Dec. 31, 2011	47,713,370	'	'	'
Fair value of options issued	'	61,038	'	61,038
Discount on convertible debt related party, Value	25	109,567	'	109,567
Discount on convertible debt related party, Shares	250,000	'	'	'
Issuance of stock for note extension, Value	50	99,950	'	100,000
Issuance of stock for note extension, Shares	500,000	'	'	'
Net loss	'	'	-3,249,665	-3,249,665
Balance, Value at Dec. 31, 2012	$4,846	$5,809,996	($9,956,226)	($4,141,384)
Balance, Shares at Dec. 31, 2012	48,463,370	'	'	'

Note_1_Organization_and_Signif

Note 1. Organization and Significant Accounting Policies.	12 Months Ended
	Dec. 31, 2012
Notes	'
Note 1. Organization and Significant Accounting Policies.	'
	Note 1. Organization and Significant Accounting Policies.
	Xtreme Products Inc. (the Company) was incorporated under the laws of the State of Nevada on May 21, 2007.  The Company is an eco-vehicle company that has developed the largest line of revolutionary, green, 100% electric powered specialty vehicles.
	The financial statements presented herein include the accounts of the Company and its wholly owned subsidiary Xtreme Products, Inc.  All intercompany transactions and balances have been eliminated in consolidation.
	Revenue Recognition
	In general, the Company records revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. The following policies reflect specific criteria for the various revenue streams of the Company:
	Revenue is recognized at the time the product is delivered or the service is performed. Provision for sales returns will be estimated based on the Company’s historical return experience.
	Deferred revenue is recorded for amounts received in advance of the time at which delivery occurs or services are performed and included in revenue at the completion of the related services or when product delivery has occurred.
	Cash
	For purposes of the statement of cash flows, the Company considers all highly liquid investments purchased with a maturity of three months or less to be cash equivalents.
	Accounts Receivable and Major Customers
	Accounts receivable are due primarily from companies located throughout the United States. Credit is extended based on an evaluation of the customers’ financial condition and, generally, collateral is not required. Account balances are evaluated for collectability based on the condition of the customers’ credit including repayment history and trends and relative economic and business conditions. Bad debts are not significant. During 2012, two customers accounted for 47% of revenues. During 2011, one customer accounted for 55% of revenue. Also during 2012 and 2011, a customer accounting for 21% and 3.5% of revenue, respectively is a shareholder and affiliate and the holder of the $1,839,000 convertible debt (see notes 6 and 8).
	In August 2011, the Company entered into an agreement with a factor enabling the Company to finance its receivables for up to $300,000. The agreement was in effect for a twelve month period and was terminated in August 2012.
	As of December 31, 2012, there were no advances against the receivables.
	Shipping costs
	Shipping and handling costs are included in cost of sales in the accompanying statements of operations.
	Inventory
	Inventory is stated at the lower of cost or market.  Cost is principally determined by using the average cost method that approximates the First-In, First-Out (FIFO) method of accounting for inventory.  Inventory consists of raw materials as well as finished goods held for sale.  The Company’s management monitors the inventory for excess and obsolete items and makes necessary valuation adjustments when required. Inventory consists primarily of finished goods and parts. During the twelve months ended December 31, 2012 the Company reduced the value of inventory as follows:
	Discontinuance of Xride and Scooter Product Line	$                          85,145
	Scrap defective batteries	$                          92,501
	Scrap electrical old parts in place of newly engineered parts	$                        182,337
		$                        359,983
	The $359,983 write-off of inventory was recorded against Cost of Goods Sold.
	Intangible Assets and Long Lived Assets
	The Company annually reviews long-lived assets and certain identifiable intangibles for impairment or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.  An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition is less than its carrying amount.  No such impairment losses have been identified for the years ended December 31, 2012 and 2011.
	Estimates
	The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Research and Development
	Research and development is charged to operations as incurred.
	Fair value of financial instruments
	On January 1, 2008, the Company adopted FASB ASC 820-10-50, Fair Value Measurements. This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows:
		·	Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
		·	Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
		·
			Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement.
	The Company’s financial instruments include cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, notes payable, convertible debt, and due to stockholders. The carrying amounts of these financial instruments approximate their fair value, due to the short-term nature of these items and the use of market rates of interest.  The carrying value of the Company’s long-term debt approximates fair value based on the terms and conditions of similar debt instruments.
	The Company does not hold or issue financial instruments for trading purposes nor does it hold or issue interest rate or leveraged derivative financial instruments.
	Segment Information
	The Company follows Financial Accounting Standards Board (FASB) ASC 280-10, Segment Reporting.  Under ASC 280-10, certain information is disclosed based on the way management organizes financial information for making operating decisions and assessing performance.  We currently operate in a single segment and will evaluate additional segment disclosure requirements in the event we expand our operations.
	Property and Equipment
	Property and equipment is recorded at cost. Expenditures for major improvements and additions are added to property and equipment, while replacements, maintenance and repairs which do not extend the useful lives are expensed. Depreciation is computed using the straight line method over the estimated useful lives of the assets of 5 years.
	Income Taxes
	The Company computes income taxes in accordance with FASB ASC Topic 740, Income Taxes.  Under ASC 740, provisions for income taxes are based on taxes payable or refundable during each reporting period and changes in deferred taxes.  Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods.   Deferred tax assets and liabilities are included in the financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled.  Also, the effect on deferred taxes of a change in tax rates is recognized in income in the period that included the enactment date.  Deferred taxes are classified as current or non-current depending on the classifications of the assets and liabilities to which they relate.   Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse.   If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized.  Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change.
	The Company follows the guidance in FASB ASC Topic 740-10, Accounting for Uncertainty in Income Taxes, which prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return.  For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities.  The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement.
	Stock-Based Compensation
	The Company accounts for stock based compensation in accordance with ASC 718 Stock Compensation. This Statement requires that the cost resulting from all share-based transactions be recorded in the financial statements. The Statement establishes fair value as the measurement objective in accounting for share-based payment arrangements and requires all entities to apply a fair-value-based measurement in accounting for share-based payment transactions with employees. The Statement also establishes fair value as the measurement objective for transactions in which an entity acquires goods or services from non-employees in share-based payment transactions.
	Net Income (Loss) Per Common Share
	The Company calculates net income (loss) per share in accordance with ASC Topic 260, Earnings per Share.  Basic earnings (loss) per share are calculated by dividing net income (loss) by the weighted average number of common shares outstanding for the period.  Diluted earnings (loss) per share are calculated by dividing net income (loss) by the weighted average number of common shares and dilutive common stock equivalents outstanding.
	During periods in which the Company incurs losses, common stock equivalents, if any, are not considered, as their effect would be anti-dilutive or have no effect on earnings per share.
	For the year ended December 31, 2012, the 12,750,000 outstanding warrants and 1,055,000 outstanding options were not included in the calculation of diluted earnings per share as their effect would be anti-dilutive. For the year ended December 31, 2011, the 10,875,000 outstanding warrants and 1,130,000 outstanding options were not included in the calculation of diluted earnings per share as their effect would be anti-dilutive.
	Recent Pronouncements
	There were ho recently issued FASB pronouncements that would have material effect on the accompanying consolidated financial statements.

Note_2_Basis_of_Reporting

Note 2. Basis of Reporting	12 Months Ended
	Dec. 31, 2012
Notes	'
Note 2. Basis of Reporting	'
	Note 2. Basis of Reporting
	The Company’s financial statements are presented on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.
	We filed for reorganization under Chapter 11 of the Bankruptcy Code on August 22, 2012 and are subject to the risks and uncertainties associated with our Chapter 11 Case. Risks and uncertainties associated with our Chapter 11 Case include the following:
	Our creditors or other third parties may take actions or make decisions that are inconsistent with and detrimental to the plans we believe to be in the best interests of the Company;
	The Bankruptcy Court may not agree with our objections to positions taken by other parities;
	We may not be able to successfully develop, prosecute, confirm and consummate a Chapter 11 plan of reorganization or may be delayed in doing so;
	We may not be able to obtain and maintain normal credit terms with vendors, strategic partners and service providers.
	We may not be able to continue to invest in our products and services, which could hurt our competitiveness;
	Our access to capital to fund ongoing business operations or emergence costs may be limited;
	These risks and uncertainties could affect our business and operations in various ways. For example, negative events, the positions we take in court, or publicity associated with our Chapter 11 Case could adversely affect our sales of vehicles and our relationship with our customers, as well as with vendors, which in turn could adversely affect our business, financial condition and results of operations, particularly if our Chapter 11 Case is protracted. Because of the risks and uncertainties associated with our Chapter 11 Case, the ultimate impact on our business, financial condition and results of operations of events that occur during these proceedings cannot be accurately predicted or quantified. If any one or more of these risks materializes particularly if our Chapter 11 Case is protracted, it could affect our ability to continue as a going concern.
	Our ability to emerge from our Chapter 11 Case and thereafter operate profitably will depend on increasing our revenue, lowering our costs, reducing our liabilities and obtaining sufficient financing or other capital to operate successfully.
	During the course of our Chapter 11 Case, our financial results may be volatile as asset impairments, asset dispositions, and bankruptcy professional fees. Upon emergence from our Chapter 11 Case, the amounts reported in our subsequent financial statements are likely to materially change relative to historical financial statements. For example, upon our emergence from our Chapter 11 Case, we expect to apply fresh start accounting. As a result, the book values of our long-lived assets and the related depreciation and amortization schedules, among other things, are expected to change.
	The Company has experienced a loss from operations as a result of its investment necessary to achieve its operating plan, which is long-range in nature. The Company incurred net losses from inception to December 31, 2012, aggregating $9,956,226 and has working capital and stockholder deficits of $4,308,286 and $4,141,384 at December 31, 2012. The Company’s ability to continue as a going concern is contingent upon its ability to secure additional financing, increase ownership equity and develop profitable operations. In addition, the Company’s ability to continue as a going concern must be considered in light of the problems, expenses and complications frequently encountered by entrance into established markets and the competitive environment in which the Company operates.
	The Company is pursuing financing for its operations and seeking additional private and public investments. In addition, the Company is seeking to expand its revenue base and product distribution. Failure to secure such financing or to raise additional equity capital and to expand its revenue base and product distribution may result in the Company depleting its available funds and not being able pay its obligations.
	The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

Note_3_Other_Current_Assets

Note 3. Other Current Assets	12 Months Ended
	Dec. 31, 2012
Notes	'
Note 3. Other Current Assets	'
	Note 3.  Other Current Assets
	Other current assets consist of the following as of December 31, 2012 and 2011:
		2012	2011
	Advanced commissions	$                                    0	$                   150,820
	Prepaid inventory	2,072	27,212
	Prepaid insurance	13,748	20,530
	Vendor credit	0	31,426
	Other deposits	30,000	26,276
		$                          45,820	$                   256,264
	Advanced commissions – The Company advances commissions to certain salesmen as they begin to open new areas. The commissions will offset future sales and accordingly, be expensed as the sales are incurred.

Note_4_Property_and_Equipment

Note 4. Property and Equipment	12 Months Ended
	Dec. 31, 2012
Notes	'
Note 4. Property and Equipment	'
	Note 4.  Property and Equipment
	Property and equipment consists of the following as of December 31, 2012 and 2011:
		2012	2011
	Manufacturing equipment	$                       113,090	$                  113,090
	Other equipment	19,867	19,867
	Leasehold improvements	8,767	8,767
	Automotive equipment	157,909	164,078
		299,633	305,802
	Accumulated depreciation	(130,372)	(72,359)
		$                       169,261	$                  233,443
	Depreciation charged to operations was $61,036 and $49,743 for the years ended December 31, 2012 and 2011, respectively.

Note_5_Customer_Deposits

Note 5. Customer Deposits	12 Months Ended
	Dec. 31, 2012
Notes	'
Note 5. Customer Deposits	'
	Note 5. Customer Deposits
	As of December 31, 2012, customer deposits totaling $312,684 represented a $250,000 advance from a major third party distributor for the purchase of inventory and $62,684 representing customer deposits on sales orders.

Note_6_Line_of_Credit_Converti

Note 6. Line of Credit, Convertible Debt, and Long-term Debt	12 Months Ended
	Dec. 31, 2012
Notes	'
Note 6. Line of Credit, Convertible Debt, and Long-term Debt	'
	Note 6. Line of Credit, Convertible Debt, and Long-Term Debt
	Line of Credit
	On April 21, 2012 the Company’s secured line of credit with a financial institution for $150,000 was converted to a term loan bearing interest at 6% per annum maturing April 21, 2016. The line is secured by certain assets of a related party. The balance of the loan at December 31, 2012 was $130,413.
	Convertible Debt – Related Party
	On June 22, 2010, a family trust (the “Trust”)  of which a director is a trustee agreed to lend to the Company an aggregate of $1,000,000 at an annual interest rate of 12% in three tranches. The first tranche of $250,000 was funded on July 9, 2010. The second tranche in the amount of $500,000 was funded on August 9, 2010. The balance was funded on September 9, 2010. The loans were scheduled to be repaid on September 8, 2011, which was extended through September 8, 2012 in conjunction with a new loan noted below. At any time prior to that date, at the option of the lender the loan is convertible into common stock at $0.40 per share. Upon conversion, the lender will also receive warrants to purchase 7,500,000 shares of common stock, as follows: a three year warrant to purchase 2,500,000 shares of common stock at $0.40 per share; a four year warrant to purchase 2,500,000 shares at $0.65 per share; and a five year warrant to purchase 2,500,000 shares of common stock at $0.75 per share. Interest charged to operations related to this loan aggregated $120,000 and $40,000 during the years ended December 31, 2011 and 2010, respectively.
	On December 8, 2011, the same Trust agreed to lend the Company an additional $250,000 at an annual interest rate of 12%. The loan is scheduled to be repaid on September 8, 2012. The Company also issued 250,000 shares of common stock to the lender. At any time prior to September 8, 2012, at the option of the lender, the loan is convertible into common stock at $0.40 per share. Additionally, the lender has received warrants to purchase 625,000 shares of common stock, exercisable until December 31, 2014, warrants to purchase 625,000 shares at $0.65 per share exercisable until December 31, 2015, and warrants for 625,000 shares at $0.75 per share exercisable until December 31, 2016. As a result of the issuance of 250,000 shares and warrants, the Company allocated the fair market value (“FMV”) to the shares, and warrants, and the debt. In addition, the company determined that the note included a beneficial conversion feature. Accordingly, the Company recorded a discount of $250,000, of which $17,821 was accreted to interest expense for the year ended December 31, 2011.
	On February 13, 2012 the Company entered into an agreement with a Director to borrow $250,000. The loan accrues interest 12% per annum and is payable August 13, 2012, which has been extended to December 13, 2012. At the lender’s option, if payment is not made by the maturity date the loan may be converted into shares of common stock at a price of $0.20 per share.
	On May 2, 2012 a family trust of which a shareholder is a trustee agreed to lend the Company $250,000 at an interest rate of 12% per annum, which loan is scheduled to be repaid on September 8, 2012, which has been extended to December 8, 2012 together with outstanding loans in the principal amount of $1,250,000 previously advanced by the trust. Interest over the entire amount is payable in $15,000 monthly increments. At any time, at the option of the lender, the entire loan is convertible into shares of common stock of the Company at $0.40 per share. In the connection with the loan, the company has agreed to issue to the trust (i) 250,000 shares of common stock, and (ii) warrants to purchase 625,000 shares of common stock at $0.40 per share, exercisable until May 31, 2015, warrants to purchase 625,000 shares of common stock at $0.65 per share exercisable until May 31, 2016, and warrants to purchase 625,000 shares of common stock at $0.75 per share exercisable until May 31, 2017. In connection with this transaction the lender was also granted the right to set up distributorships in the state of Arizona. As a result of the issuance of 250,000 shares and warrants, the Company allocated the fair market value (“FMV”) to the shares, and warrants, and the debt. In addition, the Company determined that the note included a beneficial conversion feature. Accordingly, the Company recorded a discount of $341,772 which was accreted to interest expense for the 12 months ended December 31, 2012.
	Convertible Debt – Other
	During the fourth quarter 2011, the Company borrowed $75,000 in exchange for 24 month convertible debentures which mature in October and November 2013. The debentures bear interest at 12% per annum which is payable in arrears on the first anniversary of the issuance of the notes and on the maturity date. The entire principal amount plus accrued and unpaid interest is due at maturity or at the option of the holder, in whole or in part, in shares of Company’s common stock at a price of $0.70 per share. The Holder at any time after the date of issuance, may convert all or any part of the amounts due into shares of the Company’s common stock. In addition, the Company issued 75,000 shares of common stock to the lenders. As a result of the issuances, the Company allocated the FMV to both the shares and the debt. Accordingly, the Company recorded a discount of $22,182, of which $1,848 was accreted to interest expense for the year ended December 31, 2011. The Company determined there was not a beneficial conversion feature on the effective conversion rates of the loans.
	Other long-term debt
	During 2011 the Company financed two vehicles. The original debt was $90,321, interest a zero percent, and due in 36 monthly payments of $2,509. The balance due at December 31, 2012, was $47,669 due as follows: 2013: $30,108– 2014: $17,561.
	On December 29th, 2011 the Company borrowed $100,000 in exchange for a six month secured bridge note, due June 29, 2012. The note bears interest at the rate of 12% per annum, payable on the maturity date. The maturity date shall be (A) the date the Company completes a financing transaction for the offer and sale of shares of Company’s common stock, including securities convertible into or exercisable for common stock, in the aggregate amount of no less than $2.5 million, or (B) June 29th, 2012. In addition to the repayment of the principal amount and all accrued interest, the Company shall issue to the holder, a number of securities equal to the principal amount divided by the purchase price of the securities to be issued in financing obtained with the assistance of the holder. In the event no such financing is obtained, the Company is under no obligation to issue the securities. The obligations and covenants of this note are secured by a first priority lien and security interest in the Company’s assets with the Holder’s interest shared pro rata with the holders of a series of identical notes issued on or around the date hereof. On June 13, 2012 the holder agreed to extend the maturity date of the note to December 29, 2012. As additional consideration for the extension the company agreed to issue shares of common stock equal to 100% of the principal loan amount and in addition $25,000 in interest will be paid at the extended maturity date of December 29, 2012. As a result of the extension 500,000 shares of common stock were issued on July 16, 2012 at a price of $0.20 per share. The Company recorded $100,000 representing the price of the stock as interest expense.
	On February 15, 2012 the Company borrowed $50,000 in exchange for a six month secured bridge note. The note bears interest at the rate of 12% per annum, payable on maturity date. The maturity date is the earlier of (i) the date the Company completes a financing transaction for the offer a sale of shares of the Company’s common stock in the amount of no less than $2,500,000, or (ii) August 15, 2012. The maturity date has been extended to December 15, 2012.

Note_7_Stockholders_deficit

Note 7. Stockholders' (deficit)	12 Months Ended
	Dec. 31, 2012
Notes	'
Note 7. Stockholders' (deficit)	'
	Note 7. Stockholders’ (Deficit)
	Common Shares
	On January 28, 2010, the Company entered into and consummated the transaction contemplated under a Subscription Agreement with one investor. Under the terms of the Agreement, the Company agreed to issue 2,500,000 shares of its common stock at $0.40 per share and warrants to purchase an additional 7,500,000 shares in three tranches, as follows: a three year warrant to purchase 2,500,000 shares of common stock at $0.40 per share; a four year warrant to purchase 2,500,000 shares at $0.65 per share; and a five year warrant to purchase 2,500,000 shares of common stock at $0.75 per share.
	One half of the securities were issued in January 2010 for a purchase price of $500,000. The remainder was issued on March 2010 for a purchase price of $500,000.
	In addition, during the year ended December 31, 2010 the Company issued 1,653,645 shares of common stock pursuant to a private placement at prices of $0.40 and $0.50 per shares and received cash proceeds of $701,823.
	During the year ended December 31, 2010, the Company issued an aggregate of 169,500 shares of common stock for services rendered and recorded stock based compensation of $84,750. The value ascribed to these shares of $0.50 per share was based on the price at which the Company had sold shares pursuant to a private placement.
	During March 2010 the Company issued 500,000 shares of common stock in exchange for the conversion of $250,000 of debt due to a director. The value ascribed to these shares of $0.50 per share was based on the price at which the Company had sold shares pursuant to a private placement. In addition, this director received warrants to purchase common stock as follows:
	A three year warrant to purchase 500,000 shares of common stock at $0.50 per share
	A four year warrant to purchase 500,000 shares of common stock at $0.75 per share
	A five year warrant to purchase 500,000 shares of common stock at $0.85 per share
	The warrants were valued at $245,384 which was charged to operations using the Black-Scholes option pricing model with the following assumptions.
	Expected volatility	40 - 60%
	Expected dividends	0%
	Expected term (in years)	3.0 to 5.0
	Risk-free rate	2.33 to 3.38%
	During the year ended December 31, 2011 the Company issued 2,438,000 shares of common stock pursuant to a private placement at prices of $0.40 and $0.50 per shares and received cash proceeds of $1,031,500.
	During the year ended December 31, 2011, the Company cancelled 36,000 shares of common stock issued in prior years.
	During the year ended December 31, 2011 the Company issued 20,000 shares of common stock for inventory valued at $10,000.
	Stock options
	The 2008 Incentive Stock Option Plan (the "2008 Incentive Plan") was adopted by the Board of Directors on May 22, 2008. The Board of Directors has initially reserved 10,000,000 shares of Common Stock for issuance under the 2008 Incentive Plan and shall administer the Plan. Under the Plan, options may be granted which are intended to qualify as Incentive Stock Options ("ISOs") under Section 422 of the Internal Revenue Code of 1986 (the "Code") or which are not ("Non-ISOs") intended to qualify as Incentive Stock Options there under.
	The purchase price of the Common Shares subject to each ISO shall not be less than the fair market value (as set forth in the 2008 Incentive Plan), or in the case of the grant of an ISO to a Principal Stockholder, not less than 110% of fair market value of such Common Shares at the time such Option is granted. The purchase price of the Common Shares subject to each Non-ISO shall be determined at the time such Option is granted, but in no case less than 85% of the fair market value of such Common Shares at the time such Option is granted.
	During September 2009, the Company granted options to employees and consultants to purchase 505,000 shares of common stock, at a price of $0.50 per share, which was the fair value of the underlying common shares at the grant date based on sales of common shares for cash.  The options expire in September 2014. These options vest over the stated term. During the 12 month period ended December 31, 2012, 75,000 option shares were forfeited due to employee terminations.
	During September 2009, the company granted options to Directors to purchase 300,000 shares of common stock, at a price of $0.50 per share, which was the fair value of the underlying common shares at the grant date based on sales of common shares for cash. The options expire in September 2019.  These options vest in equal annual amounts on the first three anniversary dates of the grant.
	During the year 2011, the Company granted options to an employee to purchase 25,000 shares of common stock and options to purchase 300,000 shares were granted to the Company’s Chief Financial Officer at an exercise price of $0.50 per share. These options vest 25% after the first 6 months and then 25% per year beginning 18 months from the grant date and expire 5 years from the grant date.
	The fair value of each option award is estimated on the date of grant using the Black-Scholes option valuation model, using the assumptions noted in the following table. Expected volatility is typically based on the historical volatility of the Company’s stock, and other factors. Because the shares of the Company were not traded until late 2011, volatility was estimated at 40 - 60% through early 2011, and 100% later in 2011 as trading began. The risk-free rates used to value the options are based on the U.S. Treasury yield curve in effect at the time of grant.
	The total fair value of the options is $292,262 and the cost recognized for the years ended December 31, 2012 and 2011 was $61,038 and $53,800, respectively, which was recorded as general and administrative expenses.
	In valuing the options issued, the following assumptions were used;
	Expected volatility	40 - 100%
	Expected dividends	0%
	Expected term (in years)	3.4 to 10.0
	Risk-free rate	0.38% to 2.33
	A summary of option activity under the Plan during the years ended December 31, 2012 and 2011 is presented below:
		Shares	Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term	Intrinsic Value
	Outstanding at December 31, 2009	805,000	$                             0.50		5.9	$ 0.00
	Granted	0	0.00		-	-
	Expired	0	0.00		-	-
	Outstanding at December 31, 2010	805,000	$                             0.50		4.9	$ 0.00
	Granted	325,000	$                             0.50		4.4	$ 0.00
	Expired	0	0.00		-	-
	Outstanding at December 31, 2011	1,130,000	$                             0.50		5.2	$ 0.00
	Granted	0	0.00		-	-
	Forfeited	75,000	-		-	-
	Expired	0	0.00		-	-
	Outstanding at December 31, 2012	1,055,000	$                             0.50		4.5	$ 0.00
	The following table summarizes information about fixed price stock options at December 31, 2012:
	Exercise Price			Number			Weighted		Weighted		Number			Exercise
				Outstanding			Average		Average		Exercisable			Price
							Contractual Life		Exercise Price
	$	0.5		$	1,055,000		$	5.2	$	0.5		365,750	0	$	0.5
	The unvested options vest as follows:
	2012 – 242,250; 2013 - 242,250; 2014 - 242,250; 2015 - 37,500
	As of December 31, 2010, the aggregate intrinsic value of all stock options outstanding and expected to vest was $0.00 and the aggregate intrinsic value of currently exercisable stock options was $0.00.  The intrinsic value of each option share is the difference between the fair market value of the common stock and the exercise price of such option share to the extent it is in-the-money.  Aggregate intrinsic value represents the value that would have been received by the holders of in-the-money options had they exercised their options on the last trading day of the year and sold the underlying shares at the closing stock price on such day. The intrinsic value calculation is based on the selling price of common shares during the periods covered by these financial statements.  There were no in-the-money options outstanding and exercisable as of December 31, 2011.
	The total intrinsic value of options exercised during the years ended December 31, 2012 and 2011, was approximately $0 and $0, respectively.  Intrinsic value of exercised shares is the total value of such shares on the date of exercise less the cash received from the option holder to exercise the options.  The total cash proceeds received from the exercise of stock options was approximately $0 and $0 for the years ended December 31, 2012 and 2011, respectively.

Note_8_Related_Party_Transacti

Note 8. Related Party Transactions	12 Months Ended
	Dec. 31, 2012
Notes	'
Note 8. Related Party Transactions	'
	Note 8. Related Party Transactions
	Stockholder Loans
	Stockholder loans outstanding at December 31, 2011 were $103,268. During the year December 31, 2012 an additional $250,000 was borrowed bearing interest at 12% and $5,935 was repaid leaving a balance of $347,333. The loans are due on demand and bear interest at 12% and 4%.
	During the six month period ended December 31, 2012 a family trust, of which a shareholder is a trustee agreed to loan the Company a total of $339,000. The proceeds were disbursed in eleven installments over the six month period. Interest accrues at a rate of 12% per annum. The loan and accrued interest are due upon demand. Accrued interest as of December 31, 2012 is $13,366.
	Revenue
	During the years ended December 31, 2012 and 2011, the company made sales to a distributor owned by a shareholder of the Company totaling $133,050 and $60,926, respectively.

Note_9_Income_Taxes

Note 9. Income Taxes	12 Months Ended
	Dec. 31, 2012
Notes	'
Note 9. Income Taxes	'
	Note 9. Income Taxes
	Deferred tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences. Deferred tax assets and liabilities at the end of each period are determined using the currently enacted tax rates applied to taxable income in the periods in which the deferred tax assets and liabilities are expected to be settled or realized.
	The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes for the years ended December 31, 2012 and 2011. The sources and tax effects of the differences are as follows:
	Income tax provision at the federal statutory rate	34%
	Effect of operating losses	-34%
		0.00%
	As of December 31, 2012, the Company has a net operating loss carry forward of approximately $6,300,000. This loss will be available to offset future taxable income. If not used, this carry forward will expire through 2030. The deferred tax asset of approximately $1,600,000 relating to the operating loss carry forward has been fully reserved at December 31, 2011. The increase in the valuation allowance related to the deferred tax asset was approximately $700,000 during 2011. The principal difference between the accumulated deficit for income tax purposes and the accumulated deficit for financial reporting purposes results from stock compensation, the impairment of the costs related to the acquisition of Belarus and the accrual of unpaid officer salaries.
	The Company has not taken any uncertain tax positions on any of our open income tax returns filed through the period ended December 31, 2011. The Company’s methods of accounting are based on established income tax principles in the Internal Revenue Code and are properly calculated and reflected within its income tax returns. Due to the carry forward of net operating losses, the federal and state income tax returns are subject to audit for periods beginning in 2007.

Note_10_Commitments

Note 10. Commitments	12 Months Ended
	Dec. 31, 2012
Notes	'
Note 10. Commitments	'
	Note 10. Commitments
	During March 2010, the Company entered into a lease for office and warehouse space for a five year period. The lease calls for rental payments as follows:
	2013	137,460
	2014	141,576
	2015	108,558
		$           387,594
	Rent expense was $202,997 and $183,117 for the years ended December 31, 2012 and 2011, respectively, and includes other related charges such as common area maintenance fees. In addition, it includes rental charges in China for space used on an as-needed basis.

Note_11_Subsequent_Events

Note 11. Subsequent Events	12 Months Ended
	Dec. 31, 2012
Notes	'
Note 11. Subsequent Events	'
	Note 11. Subsequent Events
	Chapter 11 Proceedings
	On August 22, 2013 (the Petition Date), Xtreme Green Products Inc. (the “Company”) filed a voluntary petition (the “Chapter 11 Case”) for relief under Chapter 11 of the United States Bankruptcy Code (the “Bankruptcy Code”) in the United States Bankruptcy Court for the District of Nevada (the “Bankruptcy Court”). The Chapter 11 Case is being administered under Case No. BK-S-13-17266-MKN.
	No assurance can be given as to the value, if any that may be ascribed to the Company’s various prepetition liabilities and other securities. The Company cannot predict what the ultimate value of any of its securities may be.
	The Company is currently operating as a “debtor in possession” under the jurisdiction of the Bankruptcy Court and the applicable provisions of the Bankruptcy Code. In general, as debtor in possession under the Bankruptcy Code, we are authorized to continue to operate as an ongoing business but may not engage in transactions outside the ordinary course of business without the prior approval of the Bankruptcy Court.  The Bankruptcy Code enables the Company to continue to operate its business without interruption and the Bankruptcy Court has granted additional relief covering, among other things obligations to (i) employees, (ii) insurance providers, (iv) independent contractors, (v) foreign vendors, and (vi) certain vendors deemed critical to our operations.
	The Chapter 11 petition triggered defaults on substantially all our debt obligations. However, under section 362 of the Bankruptcy Code, the commencement of a Chapter 11 case automatically stays most creditor actions against our property.

Note_1_Organization_and_Signif1

Note 1. Organization and Significant Accounting Policies.: Revenue Recognition (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Revenue Recognition	'
	Revenue Recognition
	In general, the Company records revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. The following policies reflect specific criteria for the various revenue streams of the Company:
	Revenue is recognized at the time the product is delivered or the service is performed. Provision for sales returns will be estimated based on the Company’s historical return experience.
	Deferred revenue is recorded for amounts received in advance of the time at which delivery occurs or services are performed and included in revenue at the completion of the related services or when product delivery has occurred.

Note_1_Organization_and_Signif2

Note 1. Organization and Significant Accounting Policies.: Cash (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Cash	'
	Cash
	For purposes of the statement of cash flows, the Company considers all highly liquid investments purchased with a maturity of three months or less to be cash equivalents.

Note_1_Organization_and_Signif3

Note 1. Organization and Significant Accounting Policies.: Accounts Receivable and Major Customers (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Accounts Receivable and Major Customers	'
	Accounts Receivable and Major Customers
	Accounts receivable are due primarily from companies located throughout the United States. Credit is extended based on an evaluation of the customers’ financial condition and, generally, collateral is not required. Account balances are evaluated for collectability based on the condition of the customers’ credit including repayment history and trends and relative economic and business conditions. Bad debts are not significant. During 2012, two customers accounted for 47% of revenues. During 2011, one customer accounted for 55% of revenue. Also during 2012 and 2011, a customer accounting for 21% and 3.5% of revenue, respectively is a shareholder and affiliate and the holder of the $1,839,000 convertible debt (see notes 6 and 8).
	In August 2011, the Company entered into an agreement with a factor enabling the Company to finance its receivables for up to $300,000. The agreement was in effect for a twelve month period and was terminated in August 2012.
	As of December 31, 2012, there were no advances against the receivables.

Note_1_Organization_and_Signif4

Note 1. Organization and Significant Accounting Policies.: Shipping Costs (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Shipping Costs	'
	Shipping costs
	Shipping and handling costs are included in cost of sales in the accompanying statements of operations.

Note_1_Organization_and_Signif5

Note 1. Organization and Significant Accounting Policies.: Inventory (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Inventory	'
	Inventory
	Inventory is stated at the lower of cost or market.  Cost is principally determined by using the average cost method that approximates the First-In, First-Out (FIFO) method of accounting for inventory.  Inventory consists of raw materials as well as finished goods held for sale.  The Company’s management monitors the inventory for excess and obsolete items and makes necessary valuation adjustments when required. Inventory consists primarily of finished goods and parts. During the twelve months ended December 31, 2012 the Company reduced the value of inventory as follows:
	Discontinuance of Xride and Scooter Product Line	$                          85,145
	Scrap defective batteries	$                          92,501
	Scrap electrical old parts in place of newly engineered parts	$                        182,337
		$                        359,983
	The $359,983 write-off of inventory was recorded against Cost of Goods Sold.

Note_1_Organization_and_Signif6

Note 1. Organization and Significant Accounting Policies.: Intangible Assets and Long Lived Assets (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Intangible Assets and Long Lived Assets	'
	Intangible Assets and Long Lived Assets
	The Company annually reviews long-lived assets and certain identifiable intangibles for impairment or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.  An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition is less than its carrying amount.  No such impairment losses have been identified for the years ended December 31, 2012 and 2011.

Note_1_Organization_and_Signif7

Note 1. Organization and Significant Accounting Policies.: Estimates (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Estimates	'
	Estimates
	The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Note_1_Organization_and_Signif8

Note 1. Organization and Significant Accounting Policies.: Research and Development (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Research and Development	'
	Research and Development
	Research and development is charged to operations as incurred.

Note_1_Organization_and_Signif9

Note 1. Organization and Significant Accounting Policies.: Fair Value of Financial Instruments (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Fair Value of Financial Instruments	'
	Fair value of financial instruments
	On January 1, 2008, the Company adopted FASB ASC 820-10-50, Fair Value Measurements. This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows:
		·	Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
		·	Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
		·
			Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement.
	The Company’s financial instruments include cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, notes payable, convertible debt, and due to stockholders. The carrying amounts of these financial instruments approximate their fair value, due to the short-term nature of these items and the use of market rates of interest.  The carrying value of the Company’s long-term debt approximates fair value based on the terms and conditions of similar debt instruments.
	The Company does not hold or issue financial instruments for trading purposes nor does it hold or issue interest rate or leveraged derivative financial instruments.

Recovered_Sheet1

Note 1. Organization and Significant Accounting Policies.: Segment Information (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Segment Information	'
	Segment Information
	The Company follows Financial Accounting Standards Board (FASB) ASC 280-10, Segment Reporting.  Under ASC 280-10, certain information is disclosed based on the way management organizes financial information for making operating decisions and assessing performance.  We currently operate in a single segment and will evaluate additional segment disclosure requirements in the event we expand our operations.

Recovered_Sheet2

Note 1. Organization and Significant Accounting Policies.: Property and Equipment (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Property and Equipment	'
	Property and Equipment
	Property and equipment is recorded at cost. Expenditures for major improvements and additions are added to property and equipment, while replacements, maintenance and repairs which do not extend the useful lives are expensed. Depreciation is computed using the straight line method over the estimated useful lives of the assets of 5 years.

Recovered_Sheet3

Note 1. Organization and Significant Accounting Policies.: Income Taxes (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Income Taxes	'
	Income Taxes
	The Company computes income taxes in accordance with FASB ASC Topic 740, Income Taxes.  Under ASC 740, provisions for income taxes are based on taxes payable or refundable during each reporting period and changes in deferred taxes.  Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods.   Deferred tax assets and liabilities are included in the financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled.  Also, the effect on deferred taxes of a change in tax rates is recognized in income in the period that included the enactment date.  Deferred taxes are classified as current or non-current depending on the classifications of the assets and liabilities to which they relate.   Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse.   If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized.  Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change.
	The Company follows the guidance in FASB ASC Topic 740-10, Accounting for Uncertainty in Income Taxes, which prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return.  For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities.  The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement.

Recovered_Sheet4

Note 1. Organization and Significant Accounting Policies.: Stock-based Compensation (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Stock-based Compensation	'
	Stock-Based Compensation
	The Company accounts for stock based compensation in accordance with ASC 718 Stock Compensation. This Statement requires that the cost resulting from all share-based transactions be recorded in the financial statements. The Statement establishes fair value as the measurement objective in accounting for share-based payment arrangements and requires all entities to apply a fair-value-based measurement in accounting for share-based payment transactions with employees. The Statement also establishes fair value as the measurement objective for transactions in which an entity acquires goods or services from non-employees in share-based payment transactions.

Recovered_Sheet5

Note 1. Organization and Significant Accounting Policies.: Net Income (loss) Per Common Share (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Net Income (loss) Per Common Share	'
	Net Income (Loss) Per Common Share
	The Company calculates net income (loss) per share in accordance with ASC Topic 260, Earnings per Share.  Basic earnings (loss) per share are calculated by dividing net income (loss) by the weighted average number of common shares outstanding for the period.  Diluted earnings (loss) per share are calculated by dividing net income (loss) by the weighted average number of common shares and dilutive common stock equivalents outstanding.
	During periods in which the Company incurs losses, common stock equivalents, if any, are not considered, as their effect would be anti-dilutive or have no effect on earnings per share.
	For the year ended December 31, 2012, the 12,750,000 outstanding warrants and 1,055,000 outstanding options were not included in the calculation of diluted earnings per share as their effect would be anti-dilutive. For the year ended December 31, 2011, the 10,875,000 outstanding warrants and 1,130,000 outstanding options were not included in the calculation of diluted earnings per share as their effect would be anti-dilutive.

Recovered_Sheet6

Note 1. Organization and Significant Accounting Policies.: Recent Pronouncements (Policies)	12 Months Ended
	Dec. 31, 2012
Policies	'
Recent Pronouncements	'
	Recent Pronouncements
	There were ho recently issued FASB pronouncements that would have material effect on the accompanying consolidated financial statements.

Recovered_Sheet7

Note 1. Organization and Significant Accounting Policies.: Inventory: Schedule of Inventory, Current (Tables)	12 Months Ended
	Dec. 31, 2012
Tables/Schedules	'
Schedule of Inventory, Current	'
	Discontinuance of Xride and Scooter Product Line	$                          85,145
	Scrap defective batteries	$                          92,501
	Scrap electrical old parts in place of newly engineered parts	$                        182,337
		$                        359,983

Note_3_Other_Current_Assets_Sc

Note 3. Other Current Assets: Schedule of Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2012
Tables/Schedules	'
Schedule of Other Current Assets	'
		2012	2011
	Advanced commissions	$                                    0	$                   150,820
	Prepaid inventory	2,072	27,212
	Prepaid insurance	13,748	20,530
	Vendor credit	0	31,426
	Other deposits	30,000	26,276
		$                          45,820	$                   256,264

Note_4_Property_and_Equipment_

Note 4. Property and Equipment: Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2012
Tables/Schedules	'
Property, Plant and Equipment	'
		2012	2011
	Manufacturing equipment	$                       113,090	$                  113,090
	Other equipment	19,867	19,867
	Leasehold improvements	8,767	8,767
	Automotive equipment	157,909	164,078
		299,633	305,802
	Accumulated depreciation	(130,372)	(72,359)
		$                       169,261	$                  233,443

Note_7_Stockholders_deficit_Sc

Note 7. Stockholders' (deficit): Schedule of Warrants (Tables)	12 Months Ended
	Dec. 31, 2012
Tables/Schedules	'
Schedule of Warrants	'
	Expected volatility	40 - 60%
	Expected dividends	0%
	Expected term (in years)	3.0 to 5.0
	Risk-free rate	2.33 to 3.38%

Note_7_Stockholders_deficit_Sc1

Note 7. Stockholders' (deficit): Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Tables)	12 Months Ended
	Dec. 31, 2012
Tables/Schedules	'
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	'
	Expected volatility	40 - 100%
	Expected dividends	0%
	Expected term (in years)	3.4 to 10.0
	Risk-free rate	0.38% to 2.33

Note_7_Stockholders_deficit_Sc2

Note 7. Stockholders' (deficit): Schedule of Share-based Compensation, Stock Options, Activity (Tables)	12 Months Ended
	Dec. 31, 2012
Tables/Schedules	'
Schedule of Share-based Compensation, Stock Options, Activity	'
		Shares	Weighted- Average Exercise Price	Weighted- Average Remaining Contractual Term	Intrinsic Value
	Outstanding at December 31, 2009	805,000	$                             0.50	5.9	$ 0.00
	Granted	0	0.00	-	-
	Expired	0	0.00	-	-
	Outstanding at December 31, 2010	805,000	$                             0.50	4.9	$ 0.00
	Granted	325,000	$                             0.50	4.4	$ 0.00
	Expired	0	0.00	-	-
	Outstanding at December 31, 2011	1,130,000	$                             0.50	5.2	$ 0.00
	Granted	0	0.00	-	-
	Forfeited	75,000	-	-	-
	Expired	0	0.00	-	-
	Outstanding at December 31, 2012	1,055,000	$                             0.50	4.5	$ 0.00

Note_7_Stockholders_deficit_Sc3

Note 7. Stockholders' (deficit): Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range (Tables)

12 Months Ended

Dec. 31, 2012

Tables/Schedules

'

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range

'

Exercise Price

Number

Weighted

Weighted

Number

Exercise

Outstanding

Average

Average

Exercisable

Price

Contractual Life

Exercise Price

$

0.5

$

1,055,000

$

5.2

$

0.5

365,750

0

$

0.5

Recovered_Sheet8

Note 1. Organization and Significant Accounting Policies.: Accounts Receivable and Major Customers (Details) (USD $)	1 Months Ended
	Aug. 31, 2011
Details	'
Proceeds from Sale of Finance Receivables	$300,000

Recovered_Sheet9

Note 1. Organization and Significant Accounting Policies.: Inventory: Schedule of Inventory, Current (Details) (USD $)	12 Months Ended
	Dec. 31, 2012
Details	'
Discontinuance of Product	$85,145
Defective Items	92,501
Other Inventory, Scrap, Gross	$182,337

Recovered_Sheet10

Note 1. Organization and Significant Accounting Policies.: Inventory (Details) (USD $)	12 Months Ended
	Dec. 31, 2012
Details	'
Inventory Write-down	$359,983

Recovered_Sheet11

Note 1. Organization and Significant Accounting Policies.: Net Income (loss) Per Common Share (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Details	'	'
Warrants and Rights Outstanding	$12,750,000	$10,875,000

Note_2_Basis_of_Reporting_Deta

Note 2. Basis of Reporting (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Details	'	'	'
Net Loss	($3,249,665)	($2,163,512)	'
Other Additional Capital	4,308,286	'	'
Total stockholders' deficit	$4,141,384	$1,162,349	$366,319

Note_3_Other_Current_Assets_Sc1

Note 3. Other Current Assets: Schedule of Other Current Assets (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Details	'	'
Deferred Sales Commission	$0	$150,820
Inventory, Gross	2,072	27,212
Prepaid Insurance	13,748	20,530
Vendor Credit	0	31,426
Deposits	$30,000	$26,276

Note_4_Property_and_Equipment_1

Note 4. Property and Equipment: Property, Plant and Equipment (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Details	'	'
Machinery and Equipment, Gross	$113,090	$113,090
Property, Plant and Equipment, Other, Gross	19,867	19,867
Leasehold Improvements, Gross	8,767	8,767
Public Utilities, Property, Plant and Equipment, Vehicles	157,909	164,078
Property, Plant and Equipment, Other, Accumulated Depreciation	($130,372)	($72,359)

Note_4_Property_and_Equipment_2

Note 4. Property and Equipment (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Details	'	'
Depreciation	$61,036	$49,743

Note_5_Customer_Deposits_Detai

Note 5. Customer Deposits (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Customer deposits	$312,684	$250,000
Advances on Inventory Purchases	250,000	'
Sales Orders	'	'
Customer deposits	$62,684	'

Note_6_Line_of_Credit_Converti1

Note 6. Line of Credit, Convertible Debt, and Long-term Debt (Details) (USD $)

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Jul. 16, 2012

Jun. 13, 2012

2-May-12

Apr. 21, 2012

Feb. 15, 2012

Feb. 13, 2012

Dec. 29, 2011

Dec. 31, 2011

Jun. 22, 2010

Jun. 22, 2010

Jun. 22, 2010

Dec. 31, 2011

Dec. 08, 2011

Aug. 09, 2010

Jul. 09, 2010

Jun. 22, 2010

Dec. 08, 2011

Dec. 08, 2011

Dec. 08, 2011

Jun. 22, 2010

Dec. 08, 2011

Jun. 22, 2010

Dec. 31, 2012

2-May-12

2-May-12

Jun. 22, 2010

2-May-12

Jun. 22, 2010

2-May-12

Jun. 22, 2010

Dec. 31, 2011

Dec. 31, 2011

36 monthly payments

Three Year Warrant

Four Year Warrant

Five Year Warrant

Trust

Trust

Trust

Trust

Trust

Lender

31-Dec-14

31-Dec-15

31-Dec-15

31-Dec-16

31-Dec-16

Family Trust

Family Trust

31-May-15

31-May-15

31-May-16

31-May-16

31-May-17

31-May-17

Convertible Debt, Other

Convertible Debt, Other

Long-term Line of Credit

'

'

'

'

'

$150,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate

'

'

'

'

'

6.00%

12.00%

12.00%

12.00%

'

'

'

'

'

12.00%

'

'

12.00%

'

'

'

'

'

'

'

12.00%

'

'

'

'

'

'

'

'

Loans Payable, Noncurrent

130,413

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Convertible debt- other, net of discount

65,757

54,666

'

'

'

'

'

'

'

'

'

'

'

'

250,000

'

'

1,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Financial Instruments, Owned, at Fair Value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

500,000

250,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, Shares Issued

48,463,370

47,713,370

500,000

'

250,000

'

'

'

'

'

2,500,000

2,500,000

2,500,000

'

'

'

'

'

250,000

625,000

625,000

'

625,000

'

'

'

625,000

'

625,000

'

625,000

'

'

'

Common Stock, Par Value

$0.00

$0.00

$0.20

'

'

'

'

$0.20

'

'

$0.40

$0.65

$0.75

'

'

'

'

'

$0.40

'

'

$0.65

'

$0.75

'

$0.40

'

$0.40

'

$0.65

'

$0.75

'

'

Interest Income, Operating

120,000

40,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accretion of Discount

'

'

'

'

'

'

'

'

'

'

'

'

'

250,000

'

'

'

'

'

'

'

'

'

'

341,772

'

'

'

'

'

'

'

'

22,182

Interest expense

731,071

158,693

'

'

'

'

'

'

'

'

'

'

'

17,821

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,848

Due to Related Parties, Current

'

'

'

'

'

'

'

250,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

250,000

'

'

'

'

'

'

'

'

Debt Instrument, Principal Outstanding

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,250,000

'

'

'

'

'

'

'

'

Repayments of Convertible Debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

75,000

'

Debt Instrument, Convertible, Effective Interest Rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12.00%

'

Proceeds from Issuance of Other Long-term Debt

'

90,321

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repayments of Other Long-term Debt

'

'

'

'

'

'

'

'

'

2,509

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other Long-term Debt, Current

47,669

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Bridge Loan

'

'

'

'

'

'

50,000

'

100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Prepaid Interest

'

'

'

25,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest Expense

'

'

$100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Note_7_Stockholders_deficit_De

Note 7. Stockholders' (deficit) (Details) (USD $)

12 Months Ended

12 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Jul. 16, 2012

2-May-12

Feb. 13, 2012

Dec. 31, 2010

Mar. 31, 2010

Jan. 31, 2010

22-May-08

Jan. 28, 2010

Mar. 31, 2010

Jan. 28, 2010

Mar. 31, 2010

Jan. 28, 2010

Mar. 31, 2010

Jan. 28, 2010

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2010

Mar. 31, 2010

Mar. 31, 2010

Dec. 31, 2012

Sep. 30, 2009

Sep. 30, 2009

Dec. 31, 2011

Dec. 31, 2011

Investor 1

Three Year Warrant

Three Year Warrant

Four Year Warrant

Four Year Warrant

Five Year Warrant

Five Year Warrant

Private Placement

Private Placement

Minimum

Maximum

Services Rendered

Shares Issued in Exchange for Conversion

Inventory

Employees and Consultants

Employees and Consultants

Directors

Employee

Chief Financial Officer

Common Stock, Shares Issued

48,463,370

47,713,370

500,000

250,000

'

'

'

'

'

2,500,000

500,000

2,500,000

500,000

2,500,000

500,000

2,500,000

2,438,000

1,653,645

'

'

169,500

500,000

20,000

'

505,000

300,000

25,000

300,000

Common Stock, Par Value

$0.00

$0.00

$0.20

'

$0.20

'

'

'

'

$0.40

$0.50

$0.40

$0.75

$0.65

$0.85

$0.75

'

'

$0.40

$0.50

$0.50

$0.50

'

'

$0.50

$0.50

'

$0.50

Business Acquisition, Cost of Acquired Entity, Purchase Price

'

'

'

'

'

'

$500,000

$500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash Proceeds

'

'

'

'

'

701,823

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Based Compensation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

84,750

'

'

'

'

'

'

'

Due to Related Parties, Current

'

'

'

'

250,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

250,000

'

'

'

'

'

'

Common Stock Shares Cancelled

'

36,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, Capital Shares Reserved for Future Issuance

'

'

'

'

'

'

'

'

10,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, Share-based Compensation, Forfeited

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

75,000

'

'

'

'

Fair Value of Options

292,262

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Recognized Cost

$61,038

$53,800

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Note_7_Stockholders_deficit_Sc4

Note 7. Stockholders' (deficit): Schedule of Warrants (Details)	12 Months Ended
	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	40.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	100.00%
Fair Value Assumptions, Expected Dividend Rate	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term, Minimum	3.4
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term, Maximum	10
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	0.38%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	2.33%
Warrants	'
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	40.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	60.00%
Fair Value Assumptions, Expected Dividend Rate	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term, Minimum	3
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term, Maximum	5
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	2.33%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	3.38%

Note_7_Stockholders_deficit_Sc5

Note 7. Stockholders' (deficit): Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2012
Details	'
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	40.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	100.00%
Fair Value Assumptions, Expected Dividend Rate	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term, Minimum	3.4
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term, Maximum	10
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	0.38%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	2.33%

Note_7_Stockholders_deficit_Sc6

Note 7. Stockholders' (deficit): Schedule of Share-based Compensation, Stock Options, Activity (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Details	'	'	'	'
Class of Warrant or Right, Outstanding	1,055,000	1,130,000	805,000	805,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$0.50	$0.50	$0.50	$0.50
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	4.5	5.2	4.9	5.9
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$0	$0	$0	$0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	0	325,000	0	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$0	$0.50	$0	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period	0	0	0	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price	$0	$0	$0	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term	'	4.4	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Intrinsic Value, Amount Per Share	'	$0	'	'

Note_7_Stockholders_deficit_Sc7

Note 7. Stockholders' (deficit): Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Class of Warrant or Right, Outstanding	1,055,000	1,130,000	805,000	805,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	4.5	5.2	4.9	5.9
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$0.50	$0.50	$0.50	$0.50
Fixed Price Stock Options	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price	$0.50	'	'	'
Class of Warrant or Right, Outstanding	1,055,000	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	5.2	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$0.50	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	365,750	'	'	'

Note_8_Related_Party_Transacti1

Note 8. Related Party Transactions (Details) (USD $)	6 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011
Shareholder Loans	'	'	$103,268
Loans and Leases Receivable, Related Parties, Additions	'	250,000	'
Repayments of Debt	'	5,935	'
Loans and Leases Receivable, Related Parties	347,333	347,333	'
Short-term Debt, Percentage Bearing Fixed Interest Rate	12.00%	12.00%	4.00%
Increase (Decrease) in Due to Other Related Parties, Current	339,000	'	'
Accrued interest-related parties	177,655	177,655	'
Revenue Other Manufactured Products	'	133,050	60,926
Family Trust	'	'	'
Accrued interest-related parties	$13,366	$13,366	'

Note_9_Income_Taxes_Details

Note 9. Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Details	'	'
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount	$34	'
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Operating Results	-34	'
Operating Loss Carryforwards	6,300,000	'
Deferred Tax Assets, Net of Valuation Allowance	'	1,600,000
Deferred Tax Assets, Valuation Allowance	'	$700,000

Note_10_Commitments_Details

Note 10. Commitments (Details) (USD $)	12 Months Ended		1 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Mar. 31, 2010	Mar. 31, 2010	Mar. 31, 2010
			2013	2014	2015
Operating Leases, Rent Expense	$202,997	$183,117	$137,460	$141,576	$108,558