Xtreme Green Electric Vehicles (XGEV) 10-K 15 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013
Document and Entity Information	'
Entity Registrant Name	'XTREME GREEN PRODUCTS INC.
Document Type	'10-K
Document Period End Date	31-Dec-13
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	'Yes
Entity Voluntary Filers	'No
Entity Well-known Seasoned Issuer	'No
Document Fiscal Year Focus	'2013
Document Fiscal Period Focus	'FY
Entity Public Float	$0

XTREME_GREEN_PRODUCTS_INC_Cons

XTREME GREEN PRODUCTS INC.- Consolidated Balance Sheets (USD $)	Dec. 31, 2013		Dec. 31, 2012
Current Assets:	'		'
Cash	$261,436		'
Accounts receivable	87,316	[1]	0	[1]
Related party receivable	'		13,500
Inventory	408,287		201,743
Other current assets	122,423		45,820
Total current assets	879,462		261,063
Property and equipment, net	162,953		169,261
Other assets	100,000		36,186
TOTAL ASSETS	1,142,415		466,510
LIABILITIES AND STOCKHOLDERS' DEFICIT	'		'
Accounts payable and accrued expenses	883,985		843,829
Accrued expenses- related parties	704,580		702,553
Accrued interest	115,520		'
Accrued interest-related parties	284,894		177,655
Convertible debt- related party, net of discount	3,513,500		1,839,000
Convertible debt- other, net of discount	71,303		65,757
Customer deposits	367,900		312,684
Current portion of long-term debt	242,190		289,538
Stockholder loans	374,587		347,333
Total current liabilities	6,558,459		4,569,349
Deferred rent	25,778		'
Extended warranty reserve	3,976		'
Long-term debt, net of current portion	'		38,545
Total liabilities	6,588,213		4,607,894
Stockholders' deficit:	'		'
Common stock	4,846	[2]	4,846	[2]
Additional paid-in capital	5,871,900		5,809,996
Accumulated deficit	-11,322,544		-9,956,226
Total stockholders' deficit	-5,445,798		-4,141,384
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$1,142,415		$466,510
[1]	Net of allowance of $9,700
[2]	$0.001 par value, 100,000,000 shares authorized; 48,463,370 and 48,463,370 shares issued and outstanding, as of December 31, 2013 and December 31, 2012

Statement_of_Financial_Positio

Statement of Financial Position - Parenthetical (USD $)	Dec. 31, 2013	Dec. 31, 2012
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	48,463,370
Common Stock, Shares Outstanding	48,463,370	48,463,370

XTREME_GREEN_PRODUCTS_INC_Cons1

XTREME GREEN PRODUCTS INC. Consolidated Condensed Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement	'	'
Sales, net	$138,420	$528,265
Sales- affiliates, net	'	133,050
Total revenue	138,420	661,315
Cost of sales (exclusive of depreciation expense)	124,849	991,660
Gross margin	13,571	-330,345
Costs and expenses:	'	'
General and administrative	1,126,641	2,061,844
Research and development	'	125,405
Interest expense	253,248	731,071
Total costs and expenses	1,379,889	2,919,320
Net loss before provision for income taxes	-1,366,318	-3,249,664
Provision for income taxes	'	'
Net Loss	($1,366,318)	($3,249,665)
Per share information - basic and diluted:	'	'
Loss per common share	($0.02)	($0.07)
Weighted average common shares outstanding	48,462,370	48,462,370

XTREME_GREEN_PRODUCTS_INC_Cons2

XTREME GREEN PRODUCTS INC.- Consolidated Statement of Stockholders' Equity (USD $)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance, Value at Dec. 31, 2011	$4,771	$5,539,441	($6,706,561)	($1,162,349)
Issuance of stock for note extension, Value	50	99,950	'	100,000
Issuance of stock for note extension, Shares	500,000	'	'	'
Fair value of options issued	'	61,038	'	61,038
Discount on convertible debt related party, Value	25	109,567	'	109,592
Discount on convertible debt related party, Shares	250,000	'	'	'
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	'	'	'
Fair value of options issued	'	61,904	'	61,094
Net loss	'	'	-1,366,318	-1,311,416
Balance, Value at Dec. 31, 2013	$4,846	$5,871,900	($11,322,544)	($5,445,798)
Balance, Shares at Dec. 31, 2013	48,463,370	'	'	'

XTREME_GREEN_PRODUCTS_INC_Cons3

XTREME GREEN PRODUCTS INC. Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:	'	'
Net Loss	($1,366,318)	($3,249,665)
Adjustment to reconcile net loss to net cash used in operating activities:	'	'
Stock-based compensation	61,904	61,038
Depreciation	46,118	61,036
Accretion of discount on convertible debts	5,546	352,863
Stock issued for note extension	'	100,000
(Gain) loss on the disposition of property and equipment	-9,379	3,146
Changes in operating assets and liabilities:	'	'
(Increase) decrease in accounts receivable	-87,316	9,255
Decrease in related party receivable	13,500	'
(Increase) decrease in inventory	-298,797	455,732
(Increase) decrease in other current assets	-76,603	210,444
Increase in accounts payable and accrued expenses	-63,814	504,844
Decrease (increase) in accrued interest	2,027	379,080
Increase in accrued interest, related party	107,239	177,655
Increase in customer deposits	55,216	62,684
Deferred rent, increase decrease	25,778	'
Increase in extended warranty	3,976	'
Net Cash used in Operating Activities	-1,416,247	-882,662
Cash Flows From Investing Activities	'	'
Purchase of fixed assets	-14,178	'
Disposal of equipment	3,558	'
Net cash provided by investing activities	21,480	'
Cash flows from financing activities:	'	'
Proceeds from convertible debt, related party	1,164,500	589,000
Proceeds from long-term debt	'	50,000
Repayment of long-term debt	-45,551	-46,793
Stockholders loans, net	27,254	244,065
Net Cash provided by financing activities	1,656,203	836,272
Net Increase in cash	261,436	-46,390
CASH, BEGINNING OF PERIOD	0	46,390
CASH, END OF PERIOD	261,436	0
Supplemental Cash Flow Information:	'	'
Cash paid for interest	'	112,777
Cash paid for income taxes	'	'
Non Cash Investing and Financing Activities:	'	'
Discount on convertible debt- related party	'	109,952
Assumption of long-term debt obligation	40,342	'
Acquisition of property and equipment with long term	$92,252	'

Note_1_Organization_and_Signif

Note 1. Organization and Significant Accounting Policies.	12 Months Ended
	Dec. 31, 2013
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. There was $9,700 allowance for doubtful accounts at December 31, 2013.
	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 work in process, 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. As a result of increased sales orders and projections, the Company increased the value of inventory by $206,544 during the year ended December 31, 2013. The Company also transferred $92,252 of its finished goods inventory (demo units) from inventory to fixed assets during the year ended December 31, 2013.
	Inventory at December 31, 2013 is composed of the following:
	Vehicles in Process	$      76,610
	Parts	331,677
	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, 2013and 2012.
	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.
	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 years ended December 31, 2013 and 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.
	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, 2013
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, 2013 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, 2013, aggregating $11,322,544and has working capital and stockholder deficits of $5,678,997and $5,445,798 at December 31, 2013. 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, 2013
Notes	'
Note 3. Other Current Assets	'
	Note 3.  Other Current Assets
	Other current assets consist of the following as of December 31, 2013 and 2012:
		2013	2012
	Prepaid inventory	41,461	2,072
	Prepaid insurance	49,802	13,748
	Other deposits	31,160	30,000
		$122,423	$45,820

Note_4_Property_and_Equipment

Note 4. Property and Equipment	12 Months Ended
	Dec. 31, 2013
Notes	'
Note 4. Property and Equipment	'
	Note 4.  Property and Equipment
	Property and equipment consists of the following as of December 31, 2013and 2012:
		2013	2012
	Manufacturing equipment	$                       113,090	$                   113,090
	Finished goods equipment	92,252
	Other equipment	21,995	19,867
	Leasehold improvements	10,317	8,767
	Automotive equipment	63,154	157,909
		300,809	299,633
	Accumulated depreciation	(137,855)	(130,372)
		$                       162,954	$                   169,261
	Depreciation charged to operations was $46,118 and $61,038 for the years ended December 31, 2013 and 2012, respectively.

Note_5_Liabilities_Subject_To_

Note 5. Liabilities Subject To Compromise	12 Months Ended
	Dec. 31, 2013
Notes	'
Note 5. Liabilities Subject To Compromise	'
	Note 5.  Liabilities Subject to Compromise
	Liabilities subject to compromise refers to prepetition obligations which will be impacted by Chapter 11 reorganization. The following amounts included in the Balance Sheet at December 31, 2013 represent the debtors current estimated of known or potential prepetition obligations to be resolved in connection with the Chapter 11 Bankruptcy  Case. Substantially all of the company’s debt has been classified as liabilities subject to compromise.
	Accounts payable & accrued liabilities	$           870,367
	Accrued expenses- related party	630,763
	Accrued interest- related party	291,212
	Customer deposits	292,545
	Convertible debt	2,909,803
	Stockholder loans	361,872
	Long-term debt	251,245
	Total liabilities subject to compromise	$        4,755,658

Note_6_Customer_Deposits

Note 6. Customer Deposits	12 Months Ended
	Dec. 31, 2013
Notes	'
Note 6. Customer Deposits	'
	Note 6. Customer Deposits
	As of December 31, 2013, customer deposits totaling $367,900 represented a $250,000 advance from a major third party distributor for the purchase of inventory and $117,900 representing customer deposits on sales orders.

Note_7_Line_of_Credit_Converti

Note 7. Line of Credit, Convertible Debt, and Long-term Debt	12 Months Ended
	Dec. 31, 2013
Notes	'
Note 7. Line of Credit, Convertible Debt, and Long-term Debt	'
	Note 7. 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, 2013 was $92,190.
	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_8_Stockholders_deficit

Note 8. Stockholders' (deficit)	12 Months Ended
	Dec. 31, 2013
Notes	'
Note 8. Stockholders' (deficit)	'
	Note 8. 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. There were no granted options or forfeitures during the 12 month period ended December 31, 2013.
	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, 2013 was $61,904, 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, 2013and 2012 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	-	-		-	-
	Expired	-	-		-	-
	Outstanding at December 31, 2010	805,000	$                             0.50		4.9	$ 0.00
	Granted	325,000	$                             0.50		4.4	$ 0.00
	Expired	-	-		-	-
	Outstanding at December 31, 2011	1,130,000	$                             0.50		5.2	$ 0.00
	Granted	-	-		-	-
	Forfeited	75,000	-		-	-
	Expired	-	-		-	-
	Outstanding at December 31, 2012	1,055,000	$                             0.50		4.5	$ 0.00
	Outstanding at December 31, 2013	1,055,000	$                           0.50		2.6	$ 0.00
	The following table summarizes information about fixed price stock options at December 31, 2013:
	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		431,250	0	$	0.5
	The unvested options vest as follows:
	2013– 242,250; 2014- 242,250; 2015- 37,500
	As of December 31, 2013 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, 2013
	There have been no cash proceeds or exercised options to date. 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.

Note_9_Related_Party_Transacti

Note 9. Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Notes	'
Note 9. Related Party Transactions	'
	Note 9. Related Party Transactions
	Stockholder Loans
	Stockholder loans outstanding at December 31, 2012 were $347,333. During the year December 31, 2013 an additional $35,071 and $7,817 was repaid leaving a balance of $374,587. Of the loans 250,000 bears interest at 12% per annum and $124,587 bears interest at 4% per annum. The loans are due on demand.
	During the nine month period ended December 31, 2013, a family trust, of which a shareholder is a trustee agreed to loan the Company a total of $333,500. The proceeds were disbursed over a nine month period. The loan and accrued interest are due upon demand. In addition, $180,000 was advanced and paid to a Capital Funding Group as a loan retainer fee to be placed in escrow.  The loan, advance, and accrued interest are due upon demand. Interest accrues at a rate of 12% per annum. Accrued interest as of December 31, 2013 is $41,082.
	On August 29, 2013, a family trust of which a shareholder is a trustee and its affiliates agreed to provide the company with up to $2,000,000 in post-petition financing. The Debtor in Possession (DIP) loan is secured by all the assets of the Debtor and has priority over any and all administrative expenses of the kind specified in section 503(b) and 507 (b) of the Bankruptcy court. The DIP loan and the provisions of the DIP loan were approved by the Bankruptcy court. The DIP loan is impaired under the plan. The DIP Financing Creditor will receive 19,600,000 shares of in “Non-Locked Up Stock”. This represents 49% of the outstanding shares of the reorganized Company. The outstanding balance at December 31, 2013 is $1,500,000, and interest accrued at a rate of 12% annum. Accrued interest as of December 31, 2013 is $22,869.

Note_10_Income_Taxes

Note 10. Income Taxes	12 Months Ended
	Dec. 31, 2013
Notes	'
Note 10. Income Taxes	'
	Note 10. 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, 2013, the Company has a net operating loss carry forward of approximately $7,600,000. 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, 2013. The increase in the valuation allowance related to the deferred tax asset was approximately $1,300,000 during 2013. 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, 2013. 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_11_Commitments

Note 11. Commitments	12 Months Ended
	Dec. 31, 2013
Notes	'
Note 11. Commitments	'
	Note 11. Commitments
	During September 2013, the Company entered into a lease for office and warehouse space for a 52 month period. The lease calls for rental payments as follows:
	2013	$                    16,174
	2014	149,071
	2015	153,543
	2016	172,878
	Thereafter	191,467
		$                  683,133
	Rent expense was $103,829 and $202,997 for the years ended December 31, 2013 and 2012, 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_12_Subsequent_Events

Note 12. Subsequent Events	12 Months Ended
	Dec. 31, 2013
Notes	'
Note 12. Subsequent Events	'
	Note 12. 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.
	Pending the Chapter 11 Case, The Company operated as a “debtor in possession” under the jurisdiction of the Bankruptcy Court and the applicable provisions of the Bankruptcy Code.
	On January 29, 2014, the Bankruptcy Court entered an Order Confirming the Company’s First Amended Plan Of Reorganization under Chapter 11 of the Bankruptcy Code.
	During March and April 2014 the Company completed a private placement of 750,000 shares of common stock and three year warrants to purchase 750,000 shares of common stock at $1.00 per share. Net proceeds from the offering were $750,000.

Note_1_Organization_and_Signif1

Note 1. Organization and Significant Accounting Policies.: Revenue Recognition (Policies)	12 Months Ended
	Dec. 31, 2013
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, 2013
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, 2013
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. There was $9,700 allowance for doubtful accounts at December 31, 2013.

Note_1_Organization_and_Signif4

Note 1. Organization and Significant Accounting Policies.: Shipping Costs (Policies)	12 Months Ended
	Dec. 31, 2013
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, 2013
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 work in process, 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. As a result of increased sales orders and projections, the Company increased the value of inventory by $206,544 during the year ended December 31, 2013. The Company also transferred $92,252 of its finished goods inventory (demo units) from inventory to fixed assets during the year ended December 31, 2013.
	Inventory at December 31, 2013 is composed of the following:
	Vehicles in Process	$      76,610
	Parts	331,677

Note_1_Organization_and_Signif6

Note 1. Organization and Significant Accounting Policies.: Intangible Assets and Long Lived Assets (Policies)	12 Months Ended
	Dec. 31, 2013
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, 2013and 2012.

Note_1_Organization_and_Signif7

Note 1. Organization and Significant Accounting Policies.: Estimates (Policies)	12 Months Ended
	Dec. 31, 2013
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, 2013
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, 2013
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.
	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, 2013
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, 2013
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, 2013
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, 2013
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, 2013
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 years ended December 31, 2013 and 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.

Recovered_Sheet6

Note 1. Organization and Significant Accounting Policies.: Recent Pronouncements (Policies)	12 Months Ended
	Dec. 31, 2013
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, 2013
Tables/Schedules	'
Schedule of Inventory, Current	'
	Vehicles in Process	$      76,610
	Parts	331,677

Note_3_Other_Current_Assets_Sc

Note 3. Other Current Assets: Schedule of Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Other Current Assets	'
		2013	2012
	Prepaid inventory	41,461	2,072
	Prepaid insurance	49,802	13,748
	Other deposits	31,160	30,000
		$122,423	$45,820

Note_4_Property_and_Equipment_

Note 4. Property and Equipment: Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Property, Plant and Equipment	'
		2013	2012
	Manufacturing equipment	$                       113,090	$                   113,090
	Finished goods equipment	92,252
	Other equipment	21,995	19,867
	Leasehold improvements	10,317	8,767
	Automotive equipment	63,154	157,909
		300,809	299,633
	Accumulated depreciation	(137,855)	(130,372)
		$                       162,954	$                   169,261

Note_5_Liabilities_Subject_To_1

Note 5. Liabilities Subject To Compromise: Schedule of Liabilities Subject to Compromise (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Liabilities Subject to Compromise	'
	Accounts payable & accrued liabilities	$           870,367
	Accrued expenses- related party	630,763
	Accrued interest- related party	291,212
	Customer deposits	292,545
	Convertible debt	2,909,803
	Stockholder loans	361,872
	Long-term debt	251,245
	Total liabilities subject to compromise	$        4,755,658

Note_8_Stockholders_deficit_Sc

Note 8. Stockholders' (deficit): Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Share-based Payment Award, Stock Options, Valuation 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%

Note_8_Stockholders_deficit_Sc1

Note 8. Stockholders' (deficit): Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Effective Income Tax Rate Reconciliation	'
	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_8_Stockholders_deficit_Sc2

Note 8. Stockholders' (deficit): Schedule of Share-based Compensation, Stock Options, Activity (Tables)	12 Months Ended
	Dec. 31, 2013
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	-	-	-	-
	Expired	-	-	-	-
	Outstanding at December 31, 2010	805,000	$                             0.50	4.9	$ 0.00
	Granted	325,000	$                             0.50	4.4	$ 0.00
	Expired	-	-	-	-
	Outstanding at December 31, 2011	1,130,000	$                             0.50	5.2	$ 0.00
	Granted	-	-	-	-
	Forfeited	75,000	-	-	-
	Expired	-	-	-	-
	Outstanding at December 31, 2012	1,055,000	$                             0.50	4.5	$ 0.00
	Outstanding at December 31, 2013	1,055,000	$                           0.50	2.6	$ 0.00

Note_8_Stockholders_deficit_Sc3

Note 8. Stockholders' (deficit): Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range (Tables)

12 Months Ended

Dec. 31, 2013

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

431,250

0

$

0.5

Note_10_Income_Taxes_Schedule_

Note 10. Income Taxes: Schedule of Components of Income Tax Expense (Benefit) (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Schedule of Components of Income Tax Expense (Benefit)	'
	Income tax provision at the federal statutory rate	34%
	Effect of operating losses	-34%
		0.00%

Note_11_Commitments_Other_Comm

Note 11. Commitments: Other Commitments (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules	'
Other Commitments	'
	2013	$                    16,174
	2014	149,071
	2015	153,543
	2016	172,878
	Thereafter	191,467
		$                  683,133

Recovered_Sheet8

Note 1. Organization and Significant Accounting Policies.: Accounts Receivable and Major Customers (Details) (USD $)	Dec. 31, 2013
Details	'
Allowance for Doubtful Accounts Receivable, Current	$9,700

Recovered_Sheet9

Note 1. Organization and Significant Accounting Policies.: Inventory: Schedule of Inventory, Current (Details) (USD $)	Dec. 31, 2013
Details	'
Vehicles in Process	$76,610
Inventory, Parts and Components, Net of Reserves	$331,677

Note_2_Basis_of_Reporting_Deta

Note 2. Basis of Reporting (Details) (USD $)	79 Months Ended
	Dec. 31, 2013
Details	'
Working Capital	$5,678,997
Stockholders' Equity, Other	$5,445,798

Note_3_Other_Current_Assets_Sc1

Note 3. Other Current Assets: Schedule of Other Current Assets (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Details	'	'
Inventory, Gross	$41,461	$2,072
Prepaid Insurance	49,802	13,748
Deposits	$31,160	$30,000

Note_4_Property_and_Equipment_1

Note 4. Property and Equipment: Property, Plant and Equipment (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Details	'	'
Machinery and Equipment, Gross	$113,090	$113,090
Inventory, Finished Goods, Gross	92,252	'
Property, Plant and Equipment, Other, Gross	21,995	19,867
Leasehold Improvements, Gross	10,317	8,767
Public Utilities, Property, Plant and Equipment, Vehicles	63,154	157,909
Property, Plant and Equipment, Other, Accumulated Depreciation	($137,855)	($130,372)

Note_4_Property_and_Equipment_2

Note 4. Property and Equipment (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Details	'	'
Accumulated Depreciation, Depletion and Amortization Expense, Property, Plant and Equipment, Current Charge	$46,118	$61,038

Note_5_Liabilities_Subject_To_2

Note 5. Liabilities Subject To Compromise: Schedule of Liabilities Subject to Compromise (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accrued expenses- related parties	$704,580	$702,553
Accrued interest	115,520	'
Customer deposits	367,900	312,684
Convertible debt- related party, net of discount	3,513,500	1,839,000
Long-term debt, net of current portion	'	38,545
Chapter 11	'	'
Accounts Payable and Other Accrued Liabilities	870,367	'
Accrued expenses- related parties	630,763	'
Accrued interest	291,212	'
Customer deposits	292,545	'
Convertible debt- related party, net of discount	2,909,803	'
Stockholder Loans	361,872	'
Long-term debt, net of current portion	251,245	'
Liabilities Subject to Compromise	$4,755,658	'

Note_6_Customer_Deposits_Detai

Note 6. Customer Deposits (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Customer deposits	$367,900	$312,684
Total	'	'
Customer deposits	367,900	'
Third Party Distributor	'	'
Customer deposits	250,000	'
Sales Orders	'	'
Customer deposits	$117,900	'

Note_7_Line_of_Credit_Converti1

Note 7. 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, 2013

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

2-May-12

2-May-12

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-16

31-May-17

Convertible Debt, Other

Convertible Debt, Other

Long-term Line of Credit, Noncurrent

'

'

'

'

'

'

$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

92,190

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Convertible debt- other, net of discount

71,303

65,757

'

'

'

'

'

'

'

'

'

'

'

'

'

250,000

'

'

1,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Financial Instruments, Owned, at Fair Value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

500,000

250,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, Shares Issued

48,463,370

48,463,370

'

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

253,248

731,071

'

'

'

'

'

'

'

'

'

'

'

'

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 1

'

'

'

$100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Note_8_Stockholders_deficit_De

Note 8. Stockholders' (deficit) (Details) (USD $)

12 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2012

Jul. 16, 2012

2-May-12

Feb. 13, 2012

Dec. 31, 2011

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

Dec. 31, 2011

Sep. 30, 2009

Sep. 30, 2009

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

Employees and Consultants

Directors

Chief Financial Officer

Common Stock, Shares Issued

48,463,370

'

'

48,463,370

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

'

25,000

505,000

300,000

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

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other General and Administrative Expense

$61,904

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number

242,250

37,500

242,250

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price

$0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price

$0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Note_8_Stockholders_deficit_Sc4

Note 8. Stockholders' (deficit): Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2013
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%
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%
Share-based Compensation Arrangement by Share-based Payment Award, 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_8_Stockholders_deficit_Sc5

Note 8. Stockholders' (deficit): Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2013
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%
Effective Income Tax Rate Reconciliation, Deduction, Employee Stock Ownership Plan Dividend, Percent	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_8_Stockholders_deficit_Sc6

Note 8. Stockholders' (deficit): Schedule of Share-based Compensation, Stock Options, Activity (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2010	Dec. 31, 2009
Details	'	'	'	'	'
Class of Warrant or Right, Outstanding	1,055,000	1,130,000	1,055,000	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	$0.50
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	4.5	5.2	2.6	4.9	5.9
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	$0	$0	$0	$0	$0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	'	325,000	'	'	'
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	'	$0.50	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value	'	$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, Options, Forfeitures in Period	75,000	'	'	'	'

Note_8_Stockholders_deficit_Sc7

Note 8. Stockholders' (deficit): Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Class of Warrant or Right, Outstanding	1,055,000	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	2.6	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	$0.50
Fixed Price Stock Options	'	'	'	'	'
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	431,250	'	'	'	'

Note_9_Related_Party_Transacti1

Note 9. Related Party Transactions (Details) (USD $)	12 Months Ended		9 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013
			Family Trust	Capital Funding Group
Shareholder Loans	'	$347,333	'	'
Loans and Leases Receivable, Related Parties, Additions	35,071	'	'	'
Repayments of Debt	7,817	'	'	'
Loans and Leases Receivable, Related Parties	374,587	'	'	'
Increase (Decrease) in Due to Other Related Parties, Current	'	'	333,500	'
Prepayment Fees on Advances, Net	'	'	'	180,000
Accounts Payable, Interest-bearing, Interest Rate	'	'	12.00%	12.00%
Accrued interest-related parties	$284,894	$177,655	$22,869	$41,082

Note_10_Income_Taxes_Details

Note 10. Income Taxes (Details) (USD $)	Dec. 31, 2013
Details	'
Operating Loss Carryforwards	$7,600,000
Deferred Tax Assets, Net of Valuation Allowance	1,600,000
Deferred Tax Assets, Valuation Allowance	$1,300,000

Note_11_Commitments_Other_Comm1

Note 11. Commitments: Other Commitments (Details) (USD $)	1 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Details	'	'	'	'	'	'	'
Operating Leases, Rent Expense	$16,174	$191,467	$172,878	$153,543	$149,071	$103,829	$202,997

Note_11_Commitments_Details

Note 11. Commitments (Details) (USD $)	1 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Details	'	'	'	'	'	'	'
Operating Leases, Rent Expense	$16,174	$191,467	$172,878	$153,543	$149,071	$103,829	$202,997