ForceField Energy (FNRG) 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	Apr. 10, 2014	Jun. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'ForceField Energy Inc.	'	'
Entity Central Index Key	'0001407268	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock, Shares Outstanding	'	15,605,193	'
Entity Public Float	'	'	$54,630,904
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
ASSETS	'	'
Cash and cash equivalents	$57,764	$369,419
Accounts receivable	276,996	283,668
Inventory, net	28,944	'
Prepaid expenses and other current assets	139,229	78,480
Current assets of discontinued operations held for sale	2,963,527	5,338,784
Total current assets	7,089,821	6,325,662
Property, plant and equipment, net	7,073	'
Goodwill	'	1,342,834
Intangible assets, net	2,009,892	2,271,425
Related party receivables	'	150,000
Other assets	91,632	'
Noncurrent assets of discontinued operations held for sale	11,170,108	10,797,781
Total assets	20,368,526	20,887,702
LIABILITIES AND EQUITY	'	'
Accounts payable	379,957	232,435
Accrued liabilities	472,763	430,672
Convertible debentures, net - current	100,000	'
Related party payables	'	163,647
Income taxes payable	1,974	26,481
Current liabilities of discontinued operations held for sale	11,426,567	9,367,691
Total current liabilities	12,381,261	10,220,926
Convertible debentures, net of loan discounts	1,685,868	150,000
Deferred tax liabilities, net - non-current	418,404	621,071
Unrecognized tax benefits	45,337	28,702
Noncurrent liabilities of discontinued operations held for sale	1,324,226	1,172,631
Total liabilities	15,855,096	12,180,711
Commitments and contingencies	'	'
Equity:	'	'
Preferred stock, $0.001 par value. 12,500,000 shares authorized; zero shares issued and outstanding	'	'
Common stock, $0.001 par value. 37,500,000 shares authorized; and 17,033,531 and 16,080,815 shares issued and outstanding as of December 31, 2013 and December 31, 2012, respectively	17,034	16,081
Additional paid-in capital	16,762,527	13,015,222
Accumulated deficit	-12,683,134	-6,922,198
Accumulated other comprehensive income	416,575	317,337
Total ForceField Energy Inc. stockholders' equity	4,513,002	6,426,442
Noncontrolling interests	428	2,267,930
Total equity	4,513,430	8,694,372
Total liabilities and equity	$20,368,526	$20,887,702

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Equity:	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, authorized shares	12,500,000	12,500,000
Preferred stock, issued shares	0	0
Preferred stock, outstanding shares	0	0
Common stock, par value	$0.00	$0.00
Common stock, authorized shares	37,500,000	37,500,000
Common stock, issued shares	17,033,531	16,080,815
Common stock, outstanding shares	17,033,531	16,080,815

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Loss (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'
Sales	$343,636	$240,238
Cost of goods sold	273,010	240,238
Gross margin	70,626	'
Operating expenses:	'	'
Selling and marketing	-118,794	-13,445
General and administrative	-1,856,309	-936,146
Professional fees	-709,499	-582,297
Goodwill impairment	-1,342,834	'
Total operating expenses	-4,027,436	-1,531,888
Loss from continuing operations before other income (expense) and income taxes	-3,956,810	-1,531,888
Other income (expense)	'	'
Equity loss from investment in TransPacific Energy, Inc.	'	5,798
Gain from forgiveness of debt	-88,647	'
Interest expense, net	-47,926	-13,212
Total other income (expense)	40,721	-19,010
Loss from continuing operations before income taxes	-3,916,089	-1,550,898
Provision for income taxes (benefit)	-197,531	25,066
Net loss from continuing operations	-8,028,438	-3,948,080
Discontinued operations, net of income taxes	-4,309,880	-2,372,116
Net loss	-8,028,438	-3,948,080
Less: Net loss attributable to noncontrolling interests	-2,267,502	-727,408
Net loss attributable to ForceField Energy Inc. common stockholders	-5,760,936	-3,220,672
Amounts attributable to ForceField Energy Inc. stockholders:	'	'
Continuing operations, net of income taxes	-1,451,056	-848,556
Discontinued operations, net of income taxes	-4,309,880	-2,372,116
Basic and diluted loss per share	'	'
Continuing operations	($0.09)	($0.06)
Discontinued operations	($0.26)	($0.15)
Net loss attributable to ForceField Energy Inc. common stockholders	($0.35)	($0.21)
Weighted-average number of common shares outstanding:	'	'
Basic and diluted	16,291,566	15,390,259
Comprehensive loss:	'	'
Net loss	-8,028,438	-3,948,080
Foreign currency translation adjustment	99,238	37,313
Comprehensive income (loss)	-7,929,200	-3,910,767
Comprehensive income (loss) attributable to noncontrolling interests	-2,267,502	-727,408
Comprehensive loss attributable to ForceField Energy Inc. common stockholders	($5,661,698)	($3,183,359)

Consolidated_Statement_of_Stoc

Consolidated Statement of Stockholders' Equity (Deficit) (USD $)	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Income / Loss	Total Stockholders' Equity	Noncontrolling Interest	Total
Beginning Balance - Amount at Dec. 31, 2011	'	$15,003	'	'	'	'	'	'
Beginning Balance - Shares at Dec. 31, 2011	'	15,002,814	8,870,274	-3,701,526	280,024	5,463,775	2,203,338	7,667,113
Net loss	'	'	'	-3,220,672	'	-3,220,672	-727,408	-3,948,080
Change in foreign currency translation	'	'	'	'	37,313	37,313	'	-37,313
Issuance of common stock in connection with sales made under private offerings, Shares	'	635,250	'	'	'	'	'	'
Issuance of common stock in connection with sales made under private offerings, Amount	'	635	2,475,365	'	'	2,476,000	'	2,476,000
Cost of common stock issuances for exercise of stock purchase of warrants	'	'	-232,600	'	'	-232,600	'	-232,600
Issuance of common stock in exchange for consulting, professional and other services, Shares	'	37,395	'	'	'	'	'	'
Issuance of common stock in exchange for consulting, professional and other services, Amount	'	37	157,363	'	'	157,400	'	157,400
Acquisition of equity interests in subsidiaries, Shares	'	255,356	'	'	'	'	'	'
Acquisition of equity interests in subsidiaries, Amount	'	256	964,970	'	'	965,226	792,000	1,757,226
Acquisition of intangible asset - exclusive distribution rights, Shares	'	150,000	'	'	'	'	'	'
Acquisition of intangible asset - exclusive distribution rights, Amount	'	150	779,850	'	'	780,000	'	780,000
Ending Balance, Amount at Dec. 31, 2012	'	16,081	13,015,222	-6,922,198	317,337	6,426,442	2,267,930	8,694,372
Ending Balance, Shares at Dec. 31, 2012	'	16,080,815	'	'	'	'	'	'
Net loss	'	'	'	-5,760,936	'	-5,760,936	-2,267,502	-8,028,438
Change in foreign currency translation	'	'	'	'	99,238	99,238	'	-99,238
Issuance of common stock in connection with sales made under private offerings, Shares	'	830,250	3,320,170	'	'	3,321,000	'	3,321,000
Issuance of common stock in connection with sales made under private offerings, Amount	'	830	'	'	'	'	'	'
Cost of common stock issuances for exercise of stock purchase of warrants	'	'	-332,100	'	'	-332,100	'	-332,100
Issuance of common stock for exercise of stock purchase warrants, Amount	'	94	374,906	'	'	375,000	'	375,000
Issuance of common stock for exercise of stock purchase warrants, Shares	'	93,750	'	'	'	'	'	'
Cost of common stock issuances in connection with sales made under private offerings	'	'	-37,500	'	'	-37,500	'	-37,500
Issuance of common stock in exchange for consulting, professional and other services, Shares	'	28,716	'	'	'	'	'	'
Issuance of common stock in exchange for consulting, professional and other services, Amount	'	29	150,739	'	'	150,768	'	150,768
Recognition of beneficial conversion features related to convertible debentures	'	'	271,090	'	'	271,090	'	271,090
Ending Balance, Amount at Dec. 31, 2013	'	$17,034	$16,762,527	($12,683,134)	$416,575	$4,513,002	$428	$4,513,430
Ending Balance, Shares at Dec. 31, 2013	'	17,033,531	'	'	'	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities of continuing operations:	'	'
Net income (loss) from continuing operations	($8,028,438)	($3,948,080)
Loss from discontinued operations	4,309,880	2,372,116
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation and amortization	264,936	91,575
Gain from forgiveness of debt	-88,647	'
Goodwill impairment	-1,342,834	'
Amortization of debt discount	6,958	'
Provision for doubtful accounts	173,554	'
Equity loss from investment in TransPacific Energy, Inc.	'	-5,798
Common stock issued in exchange for services	150,768	117,400
Deferred taxes	-202,667	-23,938
Changes in operating assets and liabililites:	'	'
Accounts receivable	-16,952	-283,667
Inventory	-28,944	'
Prepaid expenses and other current assets	-60,825	-78,481
Other assets	-95,000	'
Accounts payable	150,471	84,482
Accrued liabilities	-260,197	-8,122
Income taxes payable and other noncurrent liabilities	294,419	55,183
Net cash used in operating activities - continuing operations	-2,087,850	-1,615,734
Net cash provided by (used in) operating activities - discontinued operations	-572,462	47,428
Net cash used in operating activities	-2,660,312	-2,660,312
Cash flows from investing activities:	'	'
Cash consideration for acquisition of business	'	-645,526
Cash acquired in acquisition of business	'	442,629
Purchase of property, plant and equipment	-7,143	'
Net cash used in investing activities - continuing operations	-7,143	-202,897
Net cash used in investing activities - discontinued operations	-2,084,977	-123,988
Net cash used in investing activities	-2,092,120	-326,885
Cash flows from financing activities:	'	'
Proceeds from issuance of common stock, net of issuance costs	2,988,900	2,243,400
Proceeds from exercise of stock purchase warrants, net of issuance costs	337,500	'
Proceeds from issuance of convertible debentures	1,900,000	50,000
Proceeds from loans payable	17,000	'
Proceeds from related party payables	'	40,000
Repayments of loans payable	-17,000	'
Repayments of related party payables	-75,000	-90,000
Net cash provided by financing activities - continuing operations	5,151,400	2,243,400
Net cash provided by (used in) financing activities - discontinued operations	2,339,933	-32,322
Net cash provided by financing activities	7,491,333	319,858
Effect of exchange rates on cash and cash equivalents	2,744,740	3,971
Net increase (decrease) in cash and cash equivalents	3,056,394	425,330
Cash and cash equivalents at beginning of year	994,149	674,291
Less: Cash and cash equivalents of discontinued operations held for sale at end of year	3,738,889	994,149
Cash and cash equivalents at end of period	57,764	369,419
Supplemental disclosure of cash flow information:	'	'
Cash paid for interest	29,447	12,649
Cash paid for income taxes	17,532	'
Estimated beginning fair value of assets and liabilities received on consolidation:	'Â	'Â
Assets acquired	'	2,025,629
Liabilities assumed	'	-1,097,035
Noncontrolling interests	'	-792,000
Total net assets acquired	'	136,594
Identified intangible assets on acquisitions	'	1,583,000
Common stock issued related to acquisition of business	'	965,226
Common stock issued to reduce accounts payable	'	40,000
Common stock issued to acquire distribution rights	'	780,000
Discount for beneficial conversion features on convertible debentures	$271,090	'

1_NATURE_OF_OPERATIONS

1. NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
NATURE OF OPERATIONS	'
	ForceField Energy Inc. (“ForceField” or the “Company”) is an international designer, distributor, and licensee of high-efficiency energy products and alternative energy technologies. ForceField is the exclusive North American distributor of light emitting diode (LED) commercial lighting products and fixtures for a premier manufacturer in China; ForceField owns 50.3% of TransPacific Energy, Inc. (“TPE”), a U.S. based renewable energy technology provider that uses “waste heat” from various manufacturing and other sources to provide clean electricity; and through the period ended February 19, 2014 was a producer of trichlorosilane (“TCS”) in China. TCS is a chemical primarily used in the production of polysilicon, which is an essential raw material in the production of solar cells for photovoltaic (“PV”) panels that convert sunlight to electricity. This TCS was sold to the marketplace via two operating segments, (1) a 90% owned TCS distribution company, and (2) through the 60% ownership of a TCS plant, both of which are located in China.

2_SUMMARY_OF_SIGNIFICANT_ACCOU

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Basis of Presentation and Principles of Consolidation
	The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in United States dollars. The consolidated financial statements include the accounts of the Company; its wholly-owned subsidiaries SunSi Energies Hong Kong Limited (“SunSi HK”), ForceField Energy USA Inc. (“FNRG USA”), and ForceField Energy SA (“FNRG SA”), formed in March 2013 and located in Costa Rica; the Company’s 50.3% owned subsidiary TransPacific Energy, Inc. (“TPE”); SunSi HK's 90% owned subsidiary Zibo Baokai Commerce and Trade Co. Ltd. (“Baokai”); SunSi HK's 60% owned subsidiary Wendeng He Xie Silicon Industry Co., Ltd. (“Wendeng”). All intercompany accounts and transactions are eliminated in consolidation.
	Discontinued Operations
	In December 2013, the Board of Directors authorized ForceField’s management to pursue the sale of its Baokai and Wendeng segments. These segments were each classified as discontinued operations and assets held for sale beginning with the Company’s December 31, 2013 consolidated financial statements. In February 2014, the Company entered into two definitive agreements to sell and transfer its equity interests in Baokai and Wendeng. These transactions each closed on February 19, 2014.
	ForceField’s results of operations related to its Baokai and Wendeng segments have been reclassified as discontinued operations on a retrospective basis for all years presented. See Note 14 — Discontinued Operations for additional information.
	Reverse Stock Split
	All preferred and common share amounts (except par value and par value per share amounts) have been retroactively restated to reflect the Company’s one-for-two reverse capital stock split effective October 9, 2012, as described in Note 17 — Stockholders’ Equity to these consolidated financial statements.
	The significant accounting policies are as follows:
	Use of Estimates
	The preparation of consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company continually evaluates its estimates, including but not limited to the allowance for doubtful accounts, the useful lives and impairment for property, plant and equipment, goodwill and acquired intangible assets, write-down in value of inventory and deferred income taxes. The Company bases its estimates on historical experience, known or expected trends and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.
	The Company believes that the following critical accounting policies govern its more significant judgments and estimates used in the preparation of its consolidated financial statements:
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with a maturity of three months or less at the date of purchase to be cash equivalents. Cash and cash equivalents are stated at cost and consist solely of bank deposits held in the United States, Costa Rica, Hong Kong and China. The carrying amount of cash and cash equivalents approximates fair value.
	Concentration of Credit Risk
	Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. At December 31, 2013 and December 31, 2012, the Company’s cash and cash equivalents and restricted cash were held by major financial institutions located in the United States, Hong Kong and China, which management believes are of high credit quality.
	With respect to accounts receivable, the Company extends credit based on an evaluation of the customer’s financial condition. The Company generally does not require collateral for trade receivables and maintains an allowance for doubtful accounts receivable.
	Allowance for doubtful accounts
	The Company establishes an allowance for doubtful accounts based on management’s assessment of the aging and collectability of its trade receivables. A considerable amount of judgment is required in assessing the amount of the allowance. The underlying assumptions, estimates and assessments we use to provide for losses are updated periodically to reflect our view of current conditions. Generally, the Company records a provision for bad debts equivalent to ten percent of the balance of its trade receivables outstanding for more than ninety days from their date of invoice. Trade receivables outstanding for more than one year from their date of invoice are reserved in full, unless the customer is actively making payments or has entered into a payment agreement with the Company. In such cases, the Company maintains its provision for bad debts at the ten percent level.
	Furthermore, the Company makes judgments about the creditworthiness of each customer based on ongoing credit evaluations and frequent communication, and monitors current economic trends that might impact the level of credit losses in the future. If the financial condition of the customers were to deteriorate, resulting in their inability to make payments, a specific allowance will be recorded.
	Bad debts are written off when identified. The Company extends unsecured credit to substantially all of its customers in the normal course of business. In many cases, this is necessary to remain competitive in the marketplace in which the Company operates. Potential customers for the Company’s products are finite in nature, and typically are larger, well capitalized companies. The Company does not accrue interest on aged trade accounts receivable as it is not a customary practice in the jurisdictions in which the Company operates. Historically, losses from uncollectible accounts have not significantly deviated from the specific allowance estimated by management. This specific provisioning policy has not changed since establishment and the management considers that the aforementioned specific provisioning policy is adequate and does not expect to change this established policy in the near future.
	Inventory
	Inventories in the United States and Costa Rica are stated at the lower of cost (first-in, first-out) or market. A reserve is recorded for any inventory deemed excessive or obsolete.
	Inventories in the PRC are stated at the lower of cost or market value. Cost is determined on weighted average basis and includes all expenditures incurred in bringing the goods in a saleable condition to the point of sale. The Company’s inventory reserve requirements generally fluctuate based on projected demands and market conditions. In determining the adequate level of inventories to have on hand, management makes judgments as to the projected inventory demands as compared to the current or committed inventory levels. Inventory quantities and condition are reviewed regularly and provisions for excess or obsolete inventory are recorded based on the condition of inventory and the Company’s forecast of future demand and market conditions.
	Intangible assets – land use rights
	All land in the PRC is owned by the PRC government. The government in the PRC, according to the relevant PRC law, may sell the right to use the land for a specified period of time. Land use rights are stated at cost less accumulated amortization. Amortization is provided using the straight-line method over the terms of 50 years. The lease term is obtained from the relevant Chinese land authority.
	Property, plant and equipment
	Property and equipment are stated at cost or fair value if acquired as part of a business combination. Depreciation is computed by the straight-line method and is charged to operations over the estimated useful lives of the assets. Maintenance and repairs are charged to expense as incurred. The carrying amount and accumulated depreciation of assets sold or retired are removed from the accounts in the year of disposal and any resulting gain or loss is included in results of operations. The estimated useful lives of property and equipment are as follows:
		Estimated Useful Lives
	Building	20 years
	Machinery and equipment	3 – 10 years
	Furniture and fixtures	5 – 7 years
	Computers and software	3 – 7 years
	Motor vehicles	5 years
	Leasehold improvements	Lessor of lease term or estimated useful life
	Construction in progress
	The value of construction in progress comprises buildings and plants under construction, as well as machines and equipment being installed and commissioned, specifically comprises the costs of property, plant and equipment and other direct costs, relevant interest expenses accrued during the construction period and profits and losses from foreign exchange transactions.
	Depreciation will not start until the construction in progress is completed and put into operation.
	Impairment of Long-Lived Assets
	The Company reviews long-lived assets and certain identifiable intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its long-lived assets, management performs an analysis of the anticipated undiscounted future net cash flows of the individual assets over the remaining depreciation or amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows.
	Goodwill and Intangible Assets
	Under ASC 350, the Company is required to perform an annual impairment test of the Company’s goodwill and indefinite-lived intangibles. Annually on each December 31, management assesses the composition of the Company’s assets and liabilities, as well as the events that have occurred and the circumstances that have changed since the most recent fair value determination. If events occur or circumstances change that would more likely than not reduce the fair value of goodwill and indefinite-lived intangibles below their carrying amounts, they will be tested for impairment. The Company will recognize an impairment charge if the carrying value of the asset exceeds the fair value determination. The impairment test that the Company has selected historically consisted of a ten year discounted cash flow analysis including the determination of a terminal value, and requires management to make various assumptions and estimates including revenue growth, future profitability, peer group comparisons, and a discount rate which management believes are reasonable.
	The impairment test involves a two-step approach. Under the first step, the Company determines the fair value of each reporting subsidiary to which goodwill has been assigned. The Company then compares the fair value of each reporting subsidiary to its carrying value, including goodwill. The Company estimates the fair value of each reporting subsidiary by estimating the present value of the reporting subsidiaries' future cash flows. If the fair value exceeds the carrying value, no impairment loss is recognized. If the carrying value exceeds the fair value, the goodwill of the reporting unit is considered potentially impaired and the second step is completed in order to measure the impairment loss.
	Under the second step, the Company calculates the implied fair value of goodwill by deducting the fair value of all tangible and intangible net assets, including any unrecognized intangible assets, of the reporting unit from the fair value of the reporting unit, as determined in the first step. The Company then compares the implied fair value of goodwill to the carrying value of goodwill. If the implied fair value of goodwill is less than the carrying value of goodwill, the Company recognizes an impairment loss equal to the difference.
	Stock Purchase Warrants
	The Company has issued warrants to purchase shares of its common stock. Warrants have been accounted for as equity in accordance with FASB ASC 480, Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock, Distinguishing Liabilities from Equity.
	Income Taxes
	The Company accounts for income taxes under FASB ASC 740, “Accounting for Income Taxes”. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. FASB ASC 740-10-05, “Accounting for Uncertainty in Income Taxes” 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. We assess the validity of our conclusions regarding uncertain tax positions on a quarterly basis to determine if facts or circumstances have arisen that might cause us to change our judgment regarding the likelihood of a tax position’s sustainability under audit.
	Basic and Diluted Net Income (Loss) Per Share
	The Company computes net income (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common stockholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.
	For the periods presented, the computation of diluted loss per share equaled basic loss per share as the inclusion of any dilutive instruments would have had an antidilutive effect on the earnings per share calculation in the periods presented.
	Assets held for sale
	For the business where management has committed to a plan to divest, which is typically demonstrated by approval from the Board of Directors, the business is valued at the lower of its carrying amount or estimated fair value less cost to sell. If the carrying amount of the business exceeds its estimated fair value, an impairment loss is recognized. Upon designation as an asset held for sale, the Company ceased depreciation. The assets and liabilities as of December 31, 2012 related to Baokai and Wendeng segments have been reclassified as “assets and liabilities of discontinued operations held for sale” to conform to the presentation of the current period for the comparative purposes.
	Fair Value
	Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.
	Authoritative literature provides a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement as follows:
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	Fair Value of Financial Instruments
	The Company adopted FASB ASC 820 on June 1, 2010. The adoption of FASB ASC 820 did not materially impact the Company's financial position, results of operations or cash flows. FASB ASC 820 requires the disclosure of the estimated fair value of financial instruments including those financial instruments for which the fair value option was not elected. The carrying amounts of both the financial assets and liabilities approximate to their fair values due to short maturities or the applicable interest rates approximate the current market rates.
	Revenue Recognition – Product Sales
	Revenue from the sales of the Company’s products is recognized upon customer acceptance. This occurs at the time of delivery to the customer, provided persuasive evidence of an arrangement exists, such as a signed sales contract. The significant risks and rewards of ownership are transferred to the customers at the time when the products are delivered and there is no significant post-delivery obligation to the Company. In addition, the sales price is fixed or determinable and collection is reasonably assured. The Company does not provide customers with contractual rights of return for products. When there are significant post-delivery performance obligations, revenue is recognized only after such obligations are fulfilled. The Company evaluates the terms of the sales agreement with its customer in order to determine whether any significant post-delivery performance obligations exist. Currently, the sales do not include any terms which may impose any significant post-delivery performance obligations on the Company.
Revenue from the sales of the Company’s products represents the invoiced value of goods, net of the value-added tax (“VAT”). All of the Company’s products that are sold in China are subject to a Chinese VAT at a rate of 17% of the gross sales price. This VAT may be offset by the VAT paid by the Company on raw and other materials that are included in the cost of producing the Company’s finished products.
Revenue Recognition – ORC Equipment Construction Contracts
The Company’s ORC segment’s financial statements are prepared on the percentage-of-completion accrual method of accounting. Income on contracts is recognized based on the Company’s estimate of the percentage-of-completion on individual contracts (cost to cost method), commencing when progress reaches a point where cost analysis and other evidence of trend is sufficient to estimate final results with reasonable accuracy. That portion of the total contract which is allocable to contract expenditures incurred and work performed is accrued as earned income. At the time a loss on a contract becomes known, the entire amount of the estimated ultimate loss is accrued.
Contract costs include all project engineering, components and materials, labor, equipment, and delivery and installation costs as well as assorted indirect costs related to contract performance. The majority of these costs are outsourced to subcontractors and suppliers, Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions, and estimated profitability may result in revisions to costs and income, which are recognized in the period in which the revisions are determined.
Costs and Billings on ORC Equipment Construction Contracts
Costs and earned income on construction contracts – unbilled represent the amount by costs of contracts in process plus any estimated earned income exceeding related progress billings. Billings in excess of costs and earned income on construction contracts represent the amount by which progress billings on contracts in process exceed related costs and estimated earned income. Changes in job performance, job conditions and estimated profitability may result in revisions to costs and income and are recognized in the period in which the revisions are determined.
Advertising expenses
Advertising costs are expensed as incurred. Advertising costs were $118,794 and $13,445 for the years ended December 31, 2013 and 2012, respectively.
Shipping and handling costs
All shipping and handling costs are included in cost of goods sold.
Foreign Currency Translation
The Company’s functional and reporting currency is the United States dollar. Transactions may occur in Chinese Yuan or Renminbi (“RMB”) and Costa Rican Colones (“CRC”) and management has adopted ASC 830, “Foreign Currency Matters”. The RMB is not freely convertible into foreign currencies. Monetary assets denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Average monthly rates are used to translate revenues and expenses. The Company has not, to the date of these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.
Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange gains or losses arising from foreign currency transactions are included in the determination of net income for the respective periods.
Assets and liabilities of the Company’s operations are translated into the reporting currency, United States dollars, at the exchange rate in effect at the balance sheet dates. Revenue and expenses are translated at average rates in effect during the reporting periods. Equity transactions are recorded at the historical rate when the transaction occurred. The resulting translation adjustment is reflected as accumulated other comprehensive income, a separate component of stockholders' equity in the statement of stockholders' equity.
Comprehensive Gain or Loss
ASC 220, “Comprehensive Income”, establishes standards for the reporting and display of comprehensive income and its components in the financial statements. As of December 31, 2013, the Company has items that represent comprehensive income and, therefore, has included a schedule of comprehensive income (loss) in the financial statements.
Reclassifications
Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings and financial position.

3_THE_EFFECT_OF_RECENTLY_ISSUE

3. THE EFFECT OF RECENTLY ISSUED ACCOUNTING STANDARDS	12 Months Ended
	Dec. 31, 2013
Accounting Changes and Error Corrections [Abstract]	'
THE EFFECT OF RECENTLY ISSUED ACCOUNTING STANDARDS	'
	In March 2013, the FASB issued ASU 2013-05, “Foreign Currency Matters (Topic 830)—Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity”. These amendments provide guidance on releasing Cumulative Translation Adjustments when a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. In addition, these amendments provide guidance on the release of CTA in partial sales of equity method investments and in step acquisitions. For public entities, the amendments are effective on a prospective basis for fiscal years and interim reporting periods within those years, beginning after December 15, 2013. The amendments should be applied prospectively to derecognition events occurring after the effective date. Prior periods should not be adjusted. The Company does not expect the adoption to have a significant impact on its consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”. These amendments provide that an unrecognized tax benefit, or a portion thereof, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except to the
	extent that a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date to settle any additional income taxes that would result from disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, then the unrecognized tax benefit should be presented as a liability. For public entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company will adopt the new presentation requirements of this ASU in the first quarter of 2014.
	In April 2014, the FASB issued ASU 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”. The amendments in the ASU change the criteria for reporting discontinued operations while enhancing disclosures in this area. The new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The new guidance also requires disclosure of the pre-tax income attributable to a disposal of a significant part of an organization that does not qualify for discontinued operations reporting. The amendments in the ASU are effective in the first quarter of 2015 for public organizations with calendar year ends. Early adoption is permitted. The Company is currently in the process of evaluating the impact of the adoption on its consolidated financial statements.

4_ACCOUNTS_RECEIVABLE

4. ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2013
Accounts Receivable	'
ACCOUNTS RECEIVABLE	'
	Accounts receivable at December 31, 2013 and 2012 were comprised of the following:
		December 31,			December 31,
		2013			2012
	Accounts receivable	$	262,744		$	309,000
	Unbilled receivables, not billable		37,806			26,168
	Allowance for doubtful accounts		(23,554	)		(51,500	)
	Total	$	276,996		$	283,668
	As of December 31, 2013, one customer accounted for approximately 86% of total accounts receivable. This same customer also accounted for approximately 35% of the Company’s revenues for the year ended December 31, 2013.
	As of December 31, 2012, one customer accounted for approximately 83% of total accounts receivable. This same customer also accounted for approximately 33% of the Company’s revenues for the year ended December 31, 2012.

5_INVENTORY

5. INVENTORY	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
INVENTORY	'
	Inventory at December 31, 2013 and 2012 was comprised of the following:
		December 31,		December 31,
		2013		2012
	Raw materials	$	—	$	—
	Finished goods		28,944		—
	Total	$	28,944	$	—
	At December 31, 2013, the Company did not record any provisions to its allowance for excess or obsolete inventory.

6_PREPAID_EXPENSES_AND_OTHER_C

6. PREPAID EXPENSES AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
PREPAID EXPENSES AND OTHER CURRENT ASSETS	'
	Prepaid expenses and other current assets at December 31, 2013 and 2012 were comprised of the following:
		December 31,		December 31,
		2013		2012
	Advances to employees	$	15,775	$	—
	Advances to suppliers		66,649		41,055
	Insurance premiums		24,074		16,994
	Service agreements		16,000		15,000
	Other		16,731		5,431
	Total	$	139,229	$	78,480
	Advances made to suppliers are for the purchase of finished goods and are expected to be recovered within twelve months.

7_PROPERTY_PLANT_AND_EQUIPMENT

7. PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
PROPERTY, PLANT AND EQUIPMENT	'
	Property, plant and equipment at December 31, 2013 and 2012 were comprised of the following:
		December 31, 2013							December 31, 2012
				Accumulated			Net book				Accumulated		Net book
		Cost		Depreciation			Value		Cost		Depreciation		Value
	Furniture and equipment	$	7,108	$	(35	)	$	7,073	$	—	$	—	$	—
	Total	$	7,108	$	(35	)	$	7,073	$	—	$	—	$	—
	Depreciation expense totaled $35 and nil for the years ended December 31, 2013 and 2012, respectively.
	Differences may arise in the amount of depreciation expense reported in the Company's operating results as compared to the corresponding change in accumulated depreciation due to foreign currency translation. These translation adjustments are reflected in accumulated other comprehensive income, a separate component of the Company's stockholders' equity.

8_BUSINESS_COMBINATIONS

8. BUSINESS COMBINATIONS	12 Months Ended
	Dec. 31, 2013
Business Combinations [Abstract]	'
BUSINESS COMBINATIONS	'
	During the years ended December 31, 2013 and 2012, the Company completed the acquisition of a 50.3% equity interest in TransPacific Energy, Inc. The acquisition was accounted for as business combination under the acquisition method of accounting.
	ACQUISITION OF TRANSPACIFIC ENERGY, INC.
	Description of Transaction
	On May 10 and May 17, 2012, the Company entered into two share exchange agreements (the “Agreements”) with shareholders of TransPacific Energy, Inc. (“TPE”) to acquire an aggregate controlling equity interest of its common stock. TPE is a renewable energy technology corporation located in California and Nevada that designs and installs proprietary modular Organic Rankine Cycle (“ORC”) units utilizing up to nine patented refrigerant mixtures to maximize heat recovery and convert waste heat directly from any process that generates waste heat or flue gas (such as industrial, solar, geothermal and biomass processes) converting it into electrical energy.
	From June 14, 2012 through August 20, 2012, the Company paid $520,000 in cash and issued 255,356 shares of its common stock, valued at approximately $965,226 or $3.78 per share, in exchange for 24,753,768 shares of TPE’s common stock in accordance with the terms of the Agreements. These investments represent approximately a 50.3% equity interest in the common stock of TPE.
	The acquisition was accounted for as a business combination under the acquisition method of accounting in accordance with generally accepted accounting principles.
	Prior to gaining its controlling interest, the Company accounted for its investment in TPE as prescribed in ASC 323, “Investment — Equity Method and Joint Venture”. Accordingly, the Company adjusted the carrying amount of its investment to recognize its share of earnings or losses. During the year ended December 31, 2012, the Company recorded an equity loss from its investment in TPE of $5,798.
	Fair Value of Consideration Transferred and Recording of Assets Acquired, Liabilities Assumed and Non-controlling Interests
	The following table summarizes the acquisition date fair value of the consideration transferred, identifiable assets acquired, liabilities assumed and non-controlling interests including an amount for goodwill:
	Consideration:
	Cash and cash equivalents		$	520,000
	Common stock, 255,356 shares of ForceField common stock (1)			965,226
	Fair value of consideration transferred			1,485,226
	Equity loss on investment in TransPacific Energy, Inc.			(5,798	)
	Fair value of total consideration		$	1,479,428
	Recognized amount of identifiable assets acquired and liabilities assumed:
	Financial assets		$	442,629
	Identifiable intangible asset - technology			1,583,000
	Financial liabilities			(452,026	)
	Deferred tax liability			(645,009	)
	Total identifiable net assets			928,594
	Noncontrolling interest			(792,000	)
	Goodwill			1,342,834
			$	1,479,428
	_____________
	-1	The $3.78 per share price was determined by calculating the 30-day weighted average trading price of the Company’s common stock immediately preceding the initial June 14, 2012 funding of the transaction.
	Goodwill represents the future economic benefit arising from other assets acquired that could not be individually identified and separately recognized. The goodwill arising from the acquisition is attributable to the general reputation of TransPacific’s founding owner and expected synergies. The goodwill is not expected to be deductible for tax purposes.
	Below is a summary of the methodologies and significant assumptions used in estimating the fair value of intangible assets and noncontrolling interests.
		●		Intangible assets — The fair value of the existing technology was determined using the multi-period excess earnings method. The multi-period excess earnings method estimates an intangible asset’s value based on the present value of the prospective net cash flows (or excess earnings) attributable to it. The value was based on projected net cash inflows for a discreet period plus a terminal value. This fair value measurement is based on significant inputs that are not observable in the market and thus represents a Level 3 measurement as defined in ASC Topic 820. Key assumptions in the prospective cash flows include (i) a compound annual sales growth rate of 40% for the ten year period after the measurement date, (ii) a gross margin rate of 44% in year 1 increasing to 79% in year 10, (iii) a weighted average cost of capital of 55% in year 1 decreasing to 15% in year 10, (iv) a terminal value based on a long-term sustainable growth rate of 3.0%. We estimate a useful life of 15 years which represents the shorter of the patent protection period and the estimated period that it will contribute to future cash flows.
		●		Noncontrolling interest — The fair value of the noncontrolling interest of $792,000 was determined based upon the $1,485,226 fair value of consideration transferred to acquire our 50.3% interest, less adjustments for lack of control and lack of marketability that market participants would consider when estimating the fair value of the noncontrolling interest in TransPacific.

9_GOODWILL_AND_INTANGIBLE_ASSE

9. GOODWILL AND INTANGIBLE ASSETS, NET	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
GOODWILL AND INTANGIBLE ASSETS, NET	'
	The carrying amount of goodwill at December 31, 2013 and 2012 was comprised of the following:
		December 31,				December 31,
		2013				2012
	Goodwill – TransPacific Energy, Inc.	$	1,342,834			$	1,342,834
	Impairment charge		(1,342,834	)			—
	Goodwill, net at December 31, 2013	$	—			$	1,342,834
	Goodwill Impairment
	Goodwill represents the excess of cost over fair value of assets of businesses acquired. Goodwill acquired in a business combination is not amortized. The Company evaluates the carrying amount of goodwill for impairment annually on December 31 and whenever events or circumstances indicate impairment may have occurred.
	When evaluating whether goodwill is impaired, the Company compares the fair value of the reporting unit to which the goodwill is assigned to the reporting unit’s carrying amount, including goodwill. The fair value of the reporting unit is estimated using a combination of the income, or discounted cash flows, approach and the market approach, which utilizes comparable companies’ data. If the carrying amount of a reporting unit exceeds its fair value, then the amount of the impairment loss must be measured. The impairment loss would be calculated by comparing the implied fair value of reporting unit goodwill to its carrying amount. In calculating the implied fair value of reporting unit goodwill, the fair value of the reporting unit is allocated to all of the other assets and liabilities of that unit based on their fair values. The excess of the fair value of a reporting unit over the amount assigned to its other assets and liabilities is the implied fair value of goodwill. An impairment loss would be recognized when the carrying amount of goodwill exceeds its implied fair value.
	Due to the inability to meet anticipated sales growth, the Company assessed the acquired goodwill at the reporting unit level for impairment as of December 31, 2013. Based on a discounted cash flows model utilizing estimated future earnings, the fair value of the reporting unit was less than the carrying value of the acquired goodwill. The Company’s evaluation of goodwill resulted in a total impairment charge of $1,342,834 for the year ended December 31, 2013. The total impairment charge was recorded to the Company’s ORC segment.
	Intangible assets at December 31, 2013 and 2012 were comprised of the following:
					31-Dec-13									31-Dec-12
		Amortization			Gross						Net			Gross						Net
		Period			Carrying			Accumulated			Book			Carrying			Accumulated			Book
		(Years)			Amount			Amortization			Value			Amount			Amortization			Value
	Intangible assets subject to amortization:
	Exclusive distribution rights		5				780,000			-208,000			572,000			780,000			-52,000			728,000
	Technology		15				1,583,000			-145,108			1,437,892			1,583,000			-39,575			1,543,425
	Total					$	2,363,000		$	-353,108		$	2,009,892		$	2,363,000		$	-91,575		$	2,271,425
	On August 27, 2012, the Company entered into a five year distribution agreement with Shanghai Lightsky Optoelectronics Technology Co., Ltd. (“Lightsky”), located in Shanghai, China, whereby ForceField became the exclusive distributor of Lightsky LED lighting products in the United States, Canada and Mexico. Lightsky is a manufacturer and seller of numerous patented LED lighting products in China and throughout Asia.
	As consideration for this exclusivity, ForceField issued 150,000 shares of its common stock valued at $780,000, or $5.20 per share, which represented the quoted market price on the date of the transaction. This amount will be amortized using the straight-line method over the five year expected life of the distribution rights. The shares are restricted for an eighteen-month period from their date of issuance. ForceField must achieve certain performance milestones in order to maintain its exclusivity and qualify for any automatic renewal periods beyond the initial five year term.
	Amortization expense for the intangible assets subject to amortization totaled $261,533 and $91,575 for the years ended December 31, 2013 and 2012, respectively.
	The following table provides information regarding estimated amortization expense for intangible assets subject to amortization for each of the following years ending December 31:
	2014	$	261,533
	2015		261,533
	2016		261,534
	2017		209,533
	2018		105,533
	Thereafter		910,226
		$	2,009,892

10_RELATED_PARTY_RECEIVABLES

10. RELATED PARTY RECEIVABLES	12 Months Ended
	Dec. 31, 2013
Related Party Receivables	'
RELATED PARTY RECEIVABLES - TRADE	'
	Related party receivables were comprised of the following at December 31, 2013 and 2012:
		December 31, 2013		December 31, 2012
	Minority shareholder (40%) of noncontrolling interest — Wendeng	$	—	$	150,000
	Related party receivables represented amounts due from the minority shareholder of Wendeng, a business segment included in discontinued operations. These advances were made to the minority shareholder for funds to be spent in Wendeng’s production expansion. The Company recorded a full reserve against these amounts by recording a charge to bad debt expense as of December 31, 2013.

11_OTHER_ASSETS

11. OTHER ASSETS	12 Months Ended
	Dec. 31, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
OTHER ASSETS	'
	Other assets were comprised of the following at December 31, 2013 and 2012:
		December 31, 2013		December 31, 2012
	Deferred financing costs, net of accumulated amortization — Debt issue costs	$	91,632	$	—
	ForceField has entered into an engagement agreement with a consultant for advisory and consulting services on a non-exclusive basis to obtain debt capital. Deferred financing costs represent finder’s fees paid to this consultant for a rate of five percent (5%) of the gross proceeds received by the Company. These amounts will be amortized over the three year term of the convertible debentures.

12_ACCOUNTS_PAYABLE_AND_ACCRUE

12. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2013
Payables and Accruals [Abstract]	'
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	'
	Accounts payable were comprised of the following at December 31, 2013 and 2012:
		December 31,		December 31,
		2013		2012
	Accounts payable	$	379,957	$	232,435
	Accrued liabilities were comprised of the following at December 31, 2013 and 2012:
		December 31,		December 31,
		2013		2012
	Board and executive compensation		139,500		25,500
	Interest on convertible debentures		20,917		2,437
	Finder’s fees		95,900		3,000
	Billings in excess of costs and earned income		197,200		257,500
	Reserve for estimated losses on contracts in progress		13,987		126,079
	Other		4,259		16,156
	Total accrued liabilities	$	472,763	$	430,672

13_RELATED_PARTY_PAYABLES

13. RELATED PARTY PAYABLES	12 Months Ended
	Dec. 31, 2013
Related Party Payables	'
RELATED PARTY PAYABLES	'
	Related party payables were comprised of the following at December 31, 2013 and 2012:
		December 31, 2013		December 31, 2012
	Purchase consideration due to the minority shareholder(s) of noncontrolling interest —Baokai	$	—	$	163,647
	The amount due to the minority shareholder(s) of Baokai represents the unpaid purchase consideration from the Company’s December 8, 2010 acquisition of this business segment included in discontinued operations. This amount bears no interest, is unsecured and payable on demand. During 2013, the Company paid $75,000 towards the outstanding balance. The Company wrote off the remaining balance of $88,647 by recording a gain on the forgiveness of debt as of December 31, 2013.

14_DISCONTINUED_OPERATIONS

14. DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
DISCONTINUED OPERATIONS	'
	In December 2013, the Board of Directors authorized ForceField’s management to pursue the sale of its equity interests in Baokai and Wendeng. Accordingly, the assets and liabilities of these business segments were separately reported as “assets and liabilities of discontinued operations held for sale” as of December 31, 2013 and 2012. The results of operations of these two business segments, for all periods, were separately reported as “discontinued operations”. In February 2014, the Company entered into two definitive agreements to sell and transfer its equity interests in Baokai and Wendeng. These transactions were closed on February 19, 2014. See Note 20 — Subsequent Events for additional information.
	The operating results of the Company’s Baokai and Wendeng segments classified as discontinued operations are summarized below:
		Year Ended December 31, 2013									Year Ended December 31, 2012
		Baokai			Wendeng			Total			Baokai			Wendeng			Total
	Sales	$	—		$	2,059,584		$	2,059,584		$	1,202,450		$	686,353		$	1,888,803
	Cost of goods sold		—			1,977,886			1,977,886			1,178,389			654,207			1,832,596
	Gross margin		—			81,698			81,698			24,061			32,146			56,207
	Operating expenses		295,268			3,669,130			3,964,198			143,310			2,356,458			2,499,768
	Other income (expense)		—			(156,790	)		(156,790	)		—			(287,449	)		(287,449	)
	Provision for income taxes (benefit)		(1,557	)		272,147			270,590			(129,788	)		(229,106	)		(358,894	)
	Net income (loss)	$	(293,511	)	$	(4,016,369	)	$	(4,309,880	)	$	10,539		$	(2,382,655	)	$	(2,372,116	)
	The following table presents the major classes of assets and liabilities of Baokai and Wendeng classified as held for sale in the consolidated balance sheets:
		December 31, 2013									December 31, 2012
		Baokai			Wendeng			Total			Baokai			Wendeng			Total
	Assets:
	Cash and cash equivalents		—			57,764			57,764			—			369,419			369,419
	Accounts receivable, net		—			1,362,977			1,362,977			1,805,167			2,380,679			4,185,846
	Inventory, net		—			993,356			993,356			—			323,141			323,141
	Deferred tax assets, net		—			—			—			36,136			54,121			90,257
	Prepaid expenses and other current assets		—			549,230			549,230			—			370,121			370,121
	Total current assets of discontinued operations held for sale		—			2,963,527			2, 963,527			1,841,303			3,497,481			5,338,784
	Property, plant and equipment, net		—			9,093,802			9,093,802			—			7,547,128			7,547,128
	Intangible assets, net		—			2,076,306			2,076,306			—			2,590,983			2,590,983
	Related party receivables		—			—			—			—			413,061			413,061
	Deferred tax assets, net		—			—			—			—			224,653			224,653
	Other assets		—			—			—			—			21,956			21,956
	Total noncurrent assets of discontinued operations held for sale		—			11,170,108			11,170,108			—			10,797,781			10,797,781
	Liabilities:
	Accounts payable		—			3,142,119			3,142,119			1,515,489			1,941,141			3,456,630
	Accrued liabilities		—			103,958			103,958			—			248,349			248,349
	Related party payables		—			8,180,490			8,180,490			—			5,638,840			5,638,840
	Income taxes payable		—			—			—			23,872			—			1,183,884
	Total current liabilities of discontinued operations held for sale		—			11,426,567			11,426,567			1,539,361			7,828,330			9,367,691
	Deferred tax liabilities, net		—			—			—			12,619			—			12,619
	Unrecognized tax benefits		—			1,324,226			1,324,226						1,160,012			1,160,012
	Total noncurrent liabilities of discontinued operations held for sale		—			1,324,226			1,324,226			12,619			1,160,012			1,172,631
	Net assets held for sale		—			1,382,842			1,382,842			289,323			5,306,920			5,596,243

15_INCOME_TAXES

15. INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	The following table sets forth the components of income tax expense (benefit) for the years ended December 31, 2013 and 2012.
		December 31,			December 31,
		2013			2012
	Current:
	Federal	$	—		$	—
	State and local		5,136			49,004
	Foreign		—			—
	Total current		5,136			49,004
	Deferred:
	Federal		(174,087	)		(20,562	)
	State and local		(28,580	)		(3,376	)
	Foreign		—			—
	Total deferred		(202,667	)		(23,938	)
	Total	$	(197,531	)	$	25,066
	The following table sets forth a reconciliation of income tax expense (benefit) at the federal statutory rate to recorded income tax expense (benefit) for the years ended December 31, 2013 and 2012.
		December 31,			December 31,
		2013			2012
	Federal statutory rate		35	%		35	%
	State and local taxes		5.84			5.12
	Foreign rate differential		(0.74	)		(2.20	)
	Change in valuation allowance		(26.20	)		(38.03	)
	Permanent difference for the impairment of goodwill		(12.01	)		—
	Other		3.15			(1.46	)
	Total		5.04	%		(1.57	) %
	The following tables set forth the components of income taxes payable as of December 31, 2013 and 2012.
		December 31,			December 31,
		2013			2012
	Federal	$	—		$	—
	State and local		1,974			26,481
	Foreign		—			—
	Total	$	1,974		$	26,481
	The following tables set forth the components of deferred income taxes as of December 31, 2013 and 2012.
		December 31,			December 31,
		2013			2012
	Non-current deferred tax liabilities:
	Intangible assets		(543,550	)		(613,298	)
	Net operating loss carryforwards		2,879,096			1,720,632
	Less: valuation allowance		(2,753,950			(1,728,405	)
	Total non-current deferred tax liability		(418,404	)		(621,071	)
	Total deferred tax liability	$	(418,404	)	$	(621,071	)
	As of December 31, 2013, the Company had federal, state and foreign net operating loss carryforwards aggregating $7,060,771 that are available to offset future liabilities for income taxes. The Company has generally established a valuation allowance against these carryforwards based on an assessment that it is more likely than not that these benefits will not be realized in future years. The federal and state net operating loss carryforwards expire at various dates through 2033.
	The Company remains subject to examination in federal, state and foreign jurisdictions in which the Company conducts its operations and files tax returns. These tax years range from 2010 through 2013. The Company believes that the results of current or any prospective audits will not have a material effect on its financial position or results of operations as adequate reserves have been provided to cover any potential exposures related to these ongoing audits.
	The Company has made its assessment of the level of tax authority for each tax position (including the potential application of interest and penalties) based on the technical merits, and has measured the unrecognized tax benefits associated with the tax positions. As of December 31, 2013 and 2012, the Company had additional unrecognized tax benefits of $12,374 and nil, respectively, that mainly related to state and city tax. The unrecognized tax benefit is recorded as non-current liabilities because the related payment is not anticipated within one year of the balance sheet date. The Company classifies interest and/or penalties related to income tax matters in interest expense. A reconciliation of the beginning and ending amount of unrecognized tax benefits for 2013 and 2012 is as follows:
	Balance, December 31, 2011	$	22,522
	Interest and penalties		6,180
	Balance, December 31, 2012		28,702
	Additions based on tax positions related to 2012		12,374
	Interest and penalties		4,261
	Balance, December 31, 2013	$	45,337

16_DEBT

16. DEBT	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
DEBT	'
	Debt was comprised of the following at December 31, 2013 and 2012:
		December 31, 2013				December 31, 2012
	7% Convertible debentures	$	150,000			$	—
	9% Convertible debentures		1,900,000				150,000
	Loan discounts		(264,132	)			—
	Total long term debt		1,785,868				150,000
	Less: Current portion		100,000				—
	Long term debt	$	1,685,868			$	150,000
	The following table summarizes the issuance of all convertible debentures during the years ended December 31, 2013 and 2012:
	Issue Date	Interest Rate		Face Value			Maturity Date	Conversion Rate of
								Face Value to Common Shares
	11/16/12	9%			50,000		11/16/15	20.00%
	2/11/13	9%			50,000		2/11/16	20.00%
	08/01/2013	9%			100,000		8/1/16	20.00%
	9/23/13	9%			50,000		9/23/16	20.00%
	10/22/13	9%			50,000		10/22/16	20.00%
	11/4/13	9%			500,000		11/4/16	20.00%
	12/6/13	7%			50,000		12/6/16	14.30%
	12/16/13	9%			250,000		12/16/16	20.00%
	12/26/13	9%			750,000		12/26/16	20.00%
	12/27/13	7%			50,000		12/27/16	14.30%
	12/27/13	7%			50,000		12/27/16	14.30%
	On November 16, 2012, the Company completed the private placement of an unsecured, convertible debenture in the amount of $50,000. The debenture carries an interest rate of 9% per annum, payable semiannually in cash, for a three-year term with a fixed conversion price of $5.00 per share, or 10,000 shares of the Company’s common stock if converted within the first year of issuance or a fixed conversion price of $6.00 per share, or 8,333 shares of the Company’s common stock if converted during the second or third year following issuance.
	During 2013, the Company completed the private placement of seven unsecured, convertible debentures for gross proceeds of $1,750,000 with six different investors. These debentures carry an interest rate of 9% per annum, payable semiannually in cash, for a three-year term with a fixed conversion price of $5.00 per share, or 350,000 shares of the Company’s common stock if converted within the first year of issuance or a fixed conversion price of $6.00 per share, or 291,667 shares of the Company’s common stock if converted during the second or third year following issuance.
	Additionally in 2013, the Company completed the private placement of three unsecured, convertible debentures for gross proceeds of $150,000 with three different investors. These debentures carry an interest rate of 7% per annum, payable semiannually in cash, for a three-year term with a fixed conversion price of $7.00 per share, or 21,429 shares of the Company’s common stock if converted within the first year of issuance or a fixed conversion price of $9.00 per share, or 16,667 shares of the Company’s common stock if converted during the second or third year following issuance.
	The convertible debentures were analyzed at issuance for a beneficial conversion feature and the Company concluded that a beneficial conversion feature exists. The beneficial conversion feature was measured using the commitment-date stock price and was determined to be $271,090. This amount was recorded as a debt discount and is amortized to interest expense over the term of the convertible debentures. The debt discount related to beneficial conversion feature was $264,132 and nil as of December 31, 2013 and December 31, 2012, respectively. The related amortization expense was $6,958 and nil for the year ended December 31, 2013 and 2012, respectively. The Company also analyzed the convertible debentures for derivative accounting consideration and determined that derivative accounting does not apply.

17_STOCKHOLDERS_EQUITY

17. STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
STOCKHOLDERS' EQUITY	'
	Reverse Stock Split
	On October 9, 2012, the Company effectuated a one-for-two reverse split of its preferred and common stock. All references in these consolidated financial statements to the number of preferred shares, common shares or warrants, price per share and weighted average number of common shares outstanding prior to the 1:2 reverse stock split have been adjusted to reflect this stock split on a retroactive basis, unless otherwise noted.
	Preferred stock
	The Company is authorized to issue 12,500,000 shares of preferred stock at a par value of $0.001. At December 31, 2013 and 2012, no shares of preferred stock were issued or outstanding.
	Common stock
	The Company is authorized to issue 37,500,000 shares of common stock at a par value of $0.001. At December 31, 2013 and 2012, shares of common stock totaling 17,033,531 and 16,080,815 were issued and outstanding, respectively.
	Common Stock Issued in Private Placements
	On September 5, 2011, the Company commenced a private offering of 1.5 million shares at $6.00 per share.
	In February 2012, the Company amended this offering by reducing the share price from $6.00 to $4.00 per share. Following the February 2012 amendment, the Company accepted subscription agreements from investors and issued 12,500 shares of its common stock for gross proceeds totaling $50,000. The cost of these issuances was $5,000. Additionally, the Company accepted subscription agreements from two of its officers and issued 37,500 shares of its common stock for gross proceeds totaling $150,000. The purchase of these shares is consistent with the terms of the Company’s private placement described above. There was no cost associated with the officer issuances.
	On July 1, 2012, the Company modified its offering to include one stock purchase warrant per share of common stock sold. The stock purchase warrants are exercisable at $4.00 per share and expire one year from their date of issuance. Since the July 1, 2012 modification through the date of December 31, 2012, the Company has accepted subscription agreements from investors and issued 575,250 shares of its common stock and 562,750 stock purchase warrants for gross proceeds totaling $2,276,000. The cost of these issuances was $227,600. Using the Black-Scholes model, the Company allocated a relative fair value of $945,872 to these stock purchase warrants.
	During the year ended December 31, 2013, the Company accepted subscription agreements from investors and issued 830,250 shares of its common stock and 842,750 stock purchase warrants for gross proceeds totaling $3,321,000. The cost of these issuances was $332,100. The stock purchase warrants have been accounted for as equity in accordance with FASB ASC 480, Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock, Distinguishing Liabilities from Equity. Using the Black-Scholes model, the Company allocated a relative fair value of $1,139,550 to these stock purchase warrants.
	Common Stock Issued in Exchange for Consulting, Professional and Other Services
	During the year ended December 31, 2012, the Company issued 37,395 shares of its common stock in exchange for various services. These issuances were comprised of 10,000 shares valued at $4.00 per share issued in lieu of cash to settle outstanding accounts payable aggregating $40,000; 18,145 shares valued at $72,000 to its independent directors per the terms of their compensation agreements; 5,000 shares valued at $27,000 to an independent contractor per the terms of its distribution agreement; and 4,250 shares valued at $18,400 in promotional activities to attendees of various financing events hosted by the Company.
	During the year ended December 31, 2013, the Company issued 28,716 shares of its common stock in exchange for various services. A total number of 14,832 shares valued at $78,000 were issued to three independent directors per the terms of the compensation agreement. In the meantime, 6,620 common shares were issued to four contractors as compensation for their services with a fair value of 34,692. The Company also issued 7,264 shares with a fair value of $38,076 in promotional activities to attendees of various financing events hosted by the Company.
	Each share issuance made in exchange for services was valued based upon the trading price of the Company’s common stock on its respective date of award.
	Common Stock Issued in the Acquisition of Distribution Rights
	On August 27, 2012, the Company entered into a five year distribution agreement with Lightsky located in Shanghai, China whereby it became the exclusive distributor of Lightsky’s LED lighting products in the United States, Canada and Mexico. The Company issued 150,000 shares of its common stock valued at $780,000, or $5.20 per share, which represented the quoted market price on the date of the transaction. The shares are restricted for an eighteen month period following their date of issuance (see Note 9 — Goodwill and Intangible Assets, Net).
	Stock Purchase Warrants
	The following table reflects all outstanding and exercisable stock purchase warrants for the periods ended December 31, 2012 and December 31, 2013:
			Number of			Weighted Average			Remaining
			Warrants			Exercise Price			Contractual
			Outstanding						Life (Years)
	Balance, December 31, 2011			—		$	—			—
	Warrants issued			562,750			4			0.71
	Warrants exercised			—			—			—
	Warrants forfeited			—			—			—
	Balance, December 31, 2012			562,750		$	4			0.71
	Warrants issued			842,750			4			0.79
	Warrants exercised			(93,750	)		4			—
	Warrants forfeited			(481,500	)		4			—
	Balance December 31, 2013			830,250		$	4			0.8
	All stock purchase warrants are exercisable for a period of one year from the date of issuance. The remaining contractual life of the stock purchase warrants outstanding as of December 31, 2013 ranged from 0.10 to 1.0 years.
	During the year ended December 31, 2013, the Company issued 93,750 shares of its common stock for gross proceeds totaling $375,000 following the exercise of an equal amount of stock purchase warrants. The cost of these issuances was $37,500. No stock purchase warrants were exercised during the year ended December 31, 2012.
	The value of the stock purchase warrants was determined using the following Black-Scholes methodology:
			For the Years Ended
			December 31, 2013			December 31, 2012
	Expected dividend yield (1)			0	%		0	%
	Risk-free interest rate (2)			0.09 – 0.15	%		0.16 – 0.21	%
	Expected volatility (3)			16.69 – 145.28	%		111.94 – 152.31%	%
	Expected life (in years)			1			1
	_____________
	-1	The Company has no history or expectation of paying cash dividends on its common stock.
	-2	The risk-free interest rate is based on the U.S. Treasury yield for a term consistent with the expected life of the awards in effect at the time of grant.
	-3	The volatility of the Company’s common stock is based on trading activity for the previous one year period ended at each stock purchase warrant contract date.

18_COMMITMENTS_AND_CONTINGENCI

18. COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	ForceField leases its principal offices in New York at a total annual cost of approximately $6,000.
	The Company leases two additional properties. The first is for administrative offices totaling approximately 1,000 square feet located in Escazu, Costa Rica. The lease is for a one year term with monthly gross rents of $2,190. The initial term expires in December 2014. The second is for administrative offices and warehousing totaling 1,228 square feet located in Carlsbad, CA. The lease is for a one year term with monthly gross rents of $1,166. The current term expires in March 2014.
	The lease expenses were $22,225 and $12,998  for the years ended December 31, 2013 and 2012, respectively. As of December 31, 2013, future minimum rental payment is $27,588  for 2014.
	A claim was made by the Company against TransPacific Energy, Inc. and certain managing shareholders asserting breaches of a Share Exchange Agreement entered on May 10, 2012 by and between the Company and ACME Energy Inc., Apela Holdings, ABH Holdings, and TransPacific Energy, Inc. The claimed breaches were presented to counsel for TransPacific Energy, Inc. and its two primary managing shareholders by letter dated February 13, 2014. By letter dated February 19, 2014, counsel for TransPacific and its two primary managing shareholders denied the breaches and stated their intent to counterclaim for fraud, breach of contract, and other related claims. The Company, TransPacific Energy, Inc., and its two primary managing shareholders have been in settlement discussions and the parties have agreed on the material terms of a settlement. However, a formal settlement agreement has not yet been documented. No amounts have been accrued on the financial statements for any loss contingency because the Company deems the amounts involved to be immaterial.
	ForceField entered into various engagement agreements for advisory and consulting services on a non-exclusive basis to obtain equity capital. In the event that the Company completes a financing from a funding source provided by one of the consultants, then such consultant will receive a finders or referral fee at closing ranging from five percent (5%) to ten percent (10%) of the amount received by the Company. The terms and condition of financing are subject to Company approval.

19_SEGMENT_INFORMATION

19. SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
SEGMENT INFORMATION	'
	As a result of the acquisition of its equity interest in TPE and exclusive distribution rights for Lightsky LED lighting products, the Company reassessed its requirement for segment reporting based on the operating and reporting structure of the combined company.
	The Company utilized several criteria, including (i) the Company’s organizational structure, (ii) the manner in which the Company’s operations are managed, (iii) the criteria used by the Company’s Chief Executive Officer, the Chief Operating Decision Maker (“CODM”), to evaluate segment performance and (iv) the availability of separate financial information, as a basis to identify its operating segments.
	The Company determined that it has four reportable business segments: Baokai, Wendeng, ORC and LED. The Baokai segment consists of the business of Zibo Baokai Commerce and Trade Co., Ltd., a company based in the Shandong province of China that distributes the trichlorosilane production of Zibo Baoyun Chemical Plant. The Wendeng segment consists of the operations of Wendeng He Xie Silicon Co., Ltd., a company based in the Shandong province of China that directly manufactures and sells trichlorosilane. The ORC segment consists of the operations of TransPacific Energy, Inc., a company based in California and Nevada that designs and installs proprietary modular Organic Rankine Cycle units utilizing patented multiple refrigerant mixtures to maximize heat recovery and convert waste heat directly from industrial processes, solar and geothermal, biomass converting it into electrical energy. The LED segment consists of the business of ForceField Energy USA, Inc. and ForceField Energy S.A. that distributes LED lighting products manufactured in China by Shanghai Lightsky Optoelectronics Technology Co., Ltd. in the major North American markets.
	The accounting policies of the reportable segments are the same as those described in Note 2 — Summary of Significant Accounting Policies to the consolidated financial statements. The Company’s CODM reviews financial information presented on a consolidated basis, accompanied by disaggregated information by segment for purpose of evaluating financial performance.
	The assets and liabilities of Baokai and Wendeng were separately reported as “assets and liabilities of discontinued operations held for sale” as of December 31, 2013 and 2012; the results of operations of these two business segments were separately reported as “discontinued operations” for all periods, thus, were not included in the segment results, customer information and geographic information. See Note 14 — Discontinued Operations for additional information.
	Segment Results
	The following table sets forth operations by segment for the years ended December 31, 2013 and 2012:
		ORC			LED			Corporate			Consolidated
	Sales:
	2013	$	236,672		$	106,964		$	—		$	343,636
	2012	$	240,238		$	—		$	—		$	240,238
	Cost of goods sold:
	2013	$	210,992		$	62,018		$	—		$	273,010
	2012	$	240,238		$	—		$	—		$	240,238
	Gross margin:
	2013	$	25,680		$	44,946		$	—		$	70,626
	2012	$	—		$	—		$	—		$	—
	Operating expenses:
	2013 (1)	$	1,498,639		$	536,280		$	1,992,517		$	4,027,436
	2012	$	57,950		$	148,626		$	1,325,312		$	1,531,888
	Other income (expense):
	2013	$	203		$	4		$	40,514		$	40,721
	2012	$	—		$	—		$	(19,010	)	$	(19,010	)
	Provision for income taxes:
	2013	$	(201,867	)	$	—		$	4,336		$	(197,531	)
	2012	$	(23,138	)	$	—		$	48,204		$	25,066
	Net income (loss):
	2013	$	(1,270,889	)	$	(491,330	)	$	(1,956,339	)	$	(3,718,558	)
	2012	$	(34,812	)	$	(148,626	)	$	(1,392,526	)	$	(1,575,964	)
	_______________
	(1) 2013 Includes goodwill impairment charge of $1,342,834 to the ORC segment.
	Operating segments do not sell products to each other, and accordingly, there is no inter-segment revenue to be reported.
	Total Assets
	The following table sets forth the total assets by segment at December 31, 2013 and 2012:
		ORC			LED			Corporate			Consolidated
	Total assets:
	2013	$	1,903,094		$	712,806		$	3,618,991		$	6,234,891
	2012	$	3,370,300		$	769,056		$	461,781		$	4,601,137
	Goodwill, Intangible and Long-Lived Assets
	The following table sets forth the carrying amount of goodwill by segment at December 31, 2013 and 2012:
		ORC			LED			Corporate			Consolidated
	Goodwill:
	2013	$	—		$	—		$	—		$	—
	2012	$	1,342,834		$	—		$	—		$	1,342,834
	Intangible assets:
	2013	$	1,437,892		$	572,000		$	—		$	2,009,892
	2012	$	1,543,425		$	728,000		$	—		$	2,271,425
	Property, plant and equipment:
	2013	$	—		$	7,073		$	—		$	7,073
	2012	$	—		$	—		$	—		$	—
	At December 31, 2013, the Company’s evaluation of goodwill resulted in a total impairment charge of $1,342,834 to its ORC segment.
	For the year ended December 31, 2013, amortization expense totaled $261,533; of which $105,533 was attributed to the Company’s ORC segment and $156,000 was attributed to its LED segment. For the year ended December 31, 2012, amortization expense totaled $91,575; of which $39,575 was attributed to the Company’s ORC segment and $52,000 was attributed to its LED segment.
	For the years ended December 31, 2013 and 2012, depreciation expense totaled $35 and nil, respectively; of which all was attributed to the Company’s LED segment. For the years ended December 31, 2013 and 2012, capital expenditures totaled $7,143 and nil, respectively; of which all was attributed to the Company’s LED segment.
	Customer information
	For the year ended December 31, 2013, two customers accounted for 95% of ORC’s revenue at individual concentration levels of 33% and 67%. At December 31, 2013, one customer accounted for approximately 100% of ORC’s accounts receivable.
	For the year ended December 31, 2012, two customers accounted for 100% of ORC’s revenue at individual concentration levels of 33% and 67%. At December 31, 2012, one customer accounted for approximately 83% of ORC’s accounts receivable.
	Geographic Information
	All of the Company’s long-lived assets are located in Costa Rica.
	For the year ended December 31, 2013, all of the Company’s sales were located within the United States; with the exception of sales totaling $28,855 from the Company’s LED segment in Costa Rica. For the year ended December 31, 2012, all of the Company’s sales were located within the United States.

20_SUBSEQUENT_EVENTS

20. SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	On February 2, 2014, ForceField completed a purchase of assets from Catalyst LED’s LLC (“Catalyst”), located in Idaho, for cash consideration totaling $200,000 and 5,000 shares of the Company’s common shares. Catalyst is a provider of customized LED lighting products and solutions and an authorized vendor for a number of leading companies.
	On February 19, 2014, ForceField divested its TCS operations and two operating segments by completing a sale of its 60% interest in the TCS production company, Wendeng He Xie Silicon Co., Ltd. (“Wendeng”), to the minority owner of Wendeng, and concluded its TCS distribution operations at Zibo Baokai Commerce and Trade Co., Ltd. (“Baokai”). Upon the closing of the Wendeng transaction, the Company paid $50,000 in cash consideration and received 1,462,097 shares of its restricted common stock, valued at approximately $8.6 million based upon the closing market price on February 19, 2014 of $5.87, for the sale of its 60% equity interest in Wendeng to the minority owner of Wendeng. This common stock was placed in treasury and reduced the Company’s issued and outstanding share count. With the closing of the Baokai transaction the Company concluded its Chinese distribution operations and transferred its 90% equity interest in Baokai to the minority owners of Baokai. Under the terms of its agreement with Baokai the Company paid them $10,000 to indemnify the Company from any present or future obligations or liabilities, which were assumed in totality by the minority owners under the terms of each agreement.
	In furtherance of the Company’s focus on its LED operating segment, on March 26, 2014, ForceField announced the signing of a letter of intent (“LOI”) to acquire American Lighting & Distribution ("ALD"), a profitable San Diego, California award-winning, leading energy-efficient, commercial lighting specialist with over 20,000 installed customers and standing relationships with many of the major California utility companies. Subject to certain conditions to closing, the Company expects to close the transaction on or before May 1, 2014.
	Consideration for the acquisition of ALD will include a combination of cash, stock and a secured promissory note. In addition, the transaction will include additional performance-based compensation payable only upon ALD achieving agreed revenue and performance milestones over the three years following closing. In order to secure the exclusive opportunity to purchase ALD by May 1, 2014, the Company made a good-faith payment of $100,000 to ALD, $50,000 of which shall be treated by the parties as an advance on the cash portion of the purchase consideration and the remaining $50,000 shall be non-refundable by the Company under any circumstance and shall not otherwise be credited against any portion of the purchase price. The closing of the transaction is subject to our obtaining additional working capital financing and other customary closing conditions.
	In January 2014, the Company commenced a private placement of convertible promissory notes, which accrue interest at a rate of 7% annually, mature in three years from issuance, are convertible at option of holder into shares of the Company common stock at a price of $7.00 per share if converted in the first year from issuance, and at $9.00 per share if converted in the second or third year from issuance, and are redeemable by the Company at any time at a 110% of principal and interest purchase price (“Note Offering”). The Note Offering was closed on February 14, 2014. The Company received total proceeds of $50,000 from the Note Offering.
	On February 14, 2014, the board of the Company approved an offering of up to 110 units at $50,000 per unit or $5,500,000. Each unit is comprised of a maximum number of 12,500 shares of restricted common stock and a number of warrants of which the number of warrant shares cannot exceed the number of common stock issued. As of the date of the report, the Company has issued 166,500 common shares and $666,000 warrant shares for total proceeds of $716,000 related to this equity offering.

2_SUMMARY_OF_SIGNIFICANT_ACCOU1

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Basis of Presentation and Principles of Consolidation	'
	The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in United States dollars. The consolidated financial statements include the accounts of the Company; its wholly-owned subsidiaries SunSi Energies Hong Kong Limited (“SunSi HK”), ForceField Energy USA Inc. (“FNRG USA”), and ForceField Energy SA (“FNRG SA”), formed in March 2013 and located in Costa Rica; the Company’s 50.3% owned subsidiary TransPacific Energy, Inc. (“TPE”); SunSi HK's 90% owned subsidiary Zibo Baokai Commerce and Trade Co. Ltd. (“Baokai”); SunSi HK's 60% owned subsidiary Wendeng He Xie Silicon Industry Co., Ltd. (“Wendeng”). All intercompany accounts and transactions are eliminated in consolidation.
Discontinued Operations	'
	In December 2013, the Board of Directors authorized the ForceField’s management to pursue the sale of its Baokai and Wendeng segments. These segments were each classified as discontinued operations and assets held for sale beginning with the Company’s December 31, 2013 consolidated financial statements. In February 2014, the Company entered into two definitive agreements to sell and transfer its equity interests in Baokai and Wendeng. These transactions each closed on February 19, 2014.
	ForceField’s results of operations related to its Baokai and Wendeng segments have been reclassified as discontinued operations on a retrospective basis for all years presented. See Note 14 - Discontinued Operations for additional information.
Reverse Stock Split	'
	All preferred and common share amounts (except par value and par value per share amounts) have been retroactively restated to reflect the Company’s one-for-two reverse capital stock split effective October 9, 2012, as described in Note 17 - Stockholders’ Equity to these consolidated financial statements.
	The significant accounting policies are as follows:
Use of Estimates	'
	The preparation of consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company continually evaluates its estimates, including but not limited to the allowance for doubtful accounts, the useful lives and impairment for property, plant and equipment, goodwill and acquired intangible assets, write-down in value of inventory and deferred income taxes. The Company bases its estimates on historical experience, known or expected trends and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.
	The Company believes that the following critical accounting policies govern its more significant judgments and estimates used in the preparation of its consolidated financial statements:
Cash and Cash Equivalents	'
	The Company considers all highly liquid investments with a maturity of three months or less at the date of purchase to be cash equivalents. Cash and cash equivalents are stated at cost and consist solely of bank deposits held in the United States, Costa Rica, Hong Kong and China. The carrying amount of cash and cash equivalents approximates fair value.
Concentration of Credit Risk	'
	Financial instruments that potentially subject the Company to significant concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. At December 31, 2013 and December 31, 2012, the Company’s cash and cash equivalents and restricted cash were held by major financial institutions located in the United States, Hong Kong and China, which management believes are of high credit quality.
	With respect to accounts receivable, the Company extends credit based on an evaluation of the customer’s financial condition. The Company generally does not require collateral for trade receivables and maintains an allowance for doubtful accounts of accounts receivable.
Allowance for doubtful accounts	'
	The Company establishes an allowance for doubtful accounts based on management’s assessment of the aging and collectability of its trade receivables. A considerable amount of judgment is required in assessing the amount of the allowance. The underlying assumptions, estimates and assessments we use to provide for losses are updated periodically to reflect our view of current conditions. Generally, the Company records a provision for bad debts equivalent to ten percent of the balance of its trade receivables outstanding for more than ninety days from their date of invoice. Trade receivables outstanding for more than one year from their date of invoice are reserved in full, unless the customer is actively making payments or has entered into a payment agreement with the Company. In such cases, the Company maintains its provision for bad debts at the ten percent level.
	Furthermore, the Company makes judgments about the creditworthiness of each customer based on ongoing credit evaluations and frequent communication, and monitors current economic trends that might impact the level of credit losses in the future. If the financial condition of the customers were to deteriorate, resulting in their inability to make payments, a specific allowance will be recorded.
	Bad debts are written off when identified. The Company extends unsecured credit to substantially all of its customers in the normal course of business. In many cases, this is necessary to remain competitive in the marketplace in which the Company operates. Potential customers for the Company’s products are finite in nature, and typically are larger, well capitalized companies. The Company does not accrue interest on aged trade accounts receivable as it is not a customary practice in the jurisdictions in which the Company operates. Historically, losses from uncollectible accounts have not significantly deviated from the specific allowance estimated by management. This specific provisioning policy has not changed since establishment and the management considers that the aforementioned specific provisioning policy is adequate and does not expect to change this established policy in the near future.
Inventory	'
	Inventories in the United States and Costa Rica are stated at the lower of cost (first-in, first-out) or market. A reserve is recorded for any inventory deemed excessive or obsolete.
	Inventories in the PRC are stated at the lower of cost or market value. Cost is determined on weighted average basis and includes all expenditures incurred in bringing the goods in a saleable condition to the point of sale. The Company’s inventory reserve requirements generally fluctuate based on projected demands and market conditions. In determining the adequate level of inventories to have on hand, management makes judgments as to the projected inventory demands as compared to the current or committed inventory levels. Inventory quantities and condition are reviewed regularly and provisions for excess or obsolete inventory are recorded based on the condition of inventory and the Company’s forecast of future demand and market conditions.
Intangible assets - land use rights	'
	All land in the PRC is owned by the PRC government. The government in the PRC, according to the relevant PRC law, may sell the right to use the land for a specified period of time. Land use rights are stated at cost less accumulated amortization. Amortization is provided using the straight-line method over the terms of 50 years. The lease term is obtained from the relevant Chinese land authority.
Property, plant and equipment	'
	Property and equipment are stated at cost or fair value if acquired as part of a business combination. Depreciation is computed by the straight-line method and is charged to operations over the estimated useful lives of the assets. Maintenance and repairs are charged to expense as incurred. The carrying amount and accumulated depreciation of assets sold or retired are removed from the accounts in the year of disposal and any resulting gain or loss is included in results of operations. The estimated useful lives of property and equipment are as follows:
		Estimated Useful Lives
	Building	20 years
	Machinery and equipment	3 – 10 years
	Furniture and fixtures	5 – 7 years
	Computers and software	3 – 7 years
	Motor vehicles	5 years
	Leasehold improvements	Lessor of lease term or estimated useful life
Construction in progress	'
	The value of construction in progress comprises buildings and plants under construction, as well as machines and equipment being installed and commissioned, specifically comprises the costs of property, plant and equipment and other direct costs, relevant interest expenses accrued during the construction period and profits and losses from foreign exchange transactions.
	Depreciation will not start until the construction in progress is completed and put into operation.
Impairment of Long-Lived Assets	'
	The Company reviews long-lived assets and certain identifiable intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its long-lived assets, management performs an analysis of the anticipated undiscounted future net cash flows of the individual assets over the remaining depreciation or amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows.
Goodwill and Intangible Assets	'
	Under ASC 350, the Company is required to perform an annual impairment test of the Company’s goodwill and indefinite-lived intangibles. On an annual basis, management assesses the composition of the Company’s assets and liabilities, as well as the events that have occurred and the circumstances that have changed since the most recent fair value determination. If events occur or circumstances change that would more likely than not reduce the fair value of goodwill and indefinite-lived intangibles below their carrying amounts, they will be tested for impairment. The Company will recognize an impairment charge if the carrying value of the asset exceeds the fair value determination. The impairment test that the Company has selected historically consisted of a ten year discounted cash flow analysis including the determination of a terminal value, and requires management to make various assumptions and estimates including revenue growth, future profitability, peer group comparisons, and a discount rate which management believes are reasonable.
	The impairment test involves a two-step approach. Under the first step, the Company determines the fair value of each reporting subsidiary to which goodwill has been assigned. The Company then compares the fair value of each reporting subsidiary to its carrying value, including goodwill. The Company estimates the fair value of each reporting subsidiary by estimating the present value of the reporting subsidiaries' future cash flows. If the fair value exceeds the carrying value, no impairment loss is recognized. If the carrying value exceeds the fair value, the goodwill of the reporting unit is considered potentially impaired and the second step is completed in order to measure the impairment loss.
	Under the second step, the Company calculates the implied fair value of goodwill by deducting the fair value of all tangible and intangible net assets, including any unrecognized intangible assets, of the reporting unit from the fair value of the reporting unit, as determined in the first step. The Company then compares the implied fair value of goodwill to the carrying value of goodwill. If the implied fair value of goodwill is less than the carrying value of goodwill, the Company recognizes an impairment loss equal to the difference.
Stock Purchase Warrants	'
	The Company has issued warrants to purchase shares of its common stock. Warrants have been accounted for as equity in accordance with FASB ASC 480, Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock, Distinguishing Liabilities from Equity.
Income Taxes	'
	The Company accounts for income taxes under FASB ASC 740, “Accounting for Income Taxes”. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. FASB ASC 740-10-05, “Accounting for Uncertainty in Income Taxes” 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. We assess the validity of our conclusions regarding uncertain tax positions on a quarterly basis to determine if facts or circumstances have arisen that might cause us to change our judgment regarding the likelihood of a tax position’s sustainability under audit.
Basic and Diluted Net Income (Loss) Per Share	'
	The Company computes net income (loss) per share in accordance with ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common stockholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.
	For the periods presented, the computation of diluted loss per share equaled basic loss per share as the inclusion of any dilutive instruments would have had an antidilutive effect on the earnings per share calculation in the periods presented.
Assets held for sale	'
	For the business where management has committed to a plan to divest, which is typically demonstrated by approval from the Board of Directors, the business is valued at the lower of its carrying amount or estimated fair value less cost to sell. If the carrying amount of the business exceeds its estimated fair value, an impairment loss is recognized. Upon designation as an asset held for sale, the Company ceased depreciation. The assets and liabilities as of December 31, 2012 related to Baokai and Wendeng segments have been reclassified as “assets and liabilities of discontinued operations held for sale” to conform to the presentation of the current period for the comparative purposes.
Fair Value	'
	Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.
	Authoritative literature provides a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement as follows:
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
Fair value of financial instruments	'
	The Company adopted FASB ASC 820 on June 1, 2010. The adoption of FASB ASC 820 did not materially impact the Company's financial position, results of operations or cash flows. FASB ASC 820 requires the disclosure of the estimated fair value of financial instruments including those financial instruments for which the fair value option was not elected. The carrying amounts of both the financial assets and liabilities approximate to their fair values due to short maturities or the applicable interest rates approximate the current market rates
Revenue Recognition - Product Sales	'
	Revenue from the sales of the Company’s products is recognized upon customer acceptance. This occurs at the time of delivery to the customer, provided persuasive evidence of an arrangement exists, such as a signed sales contract. The significant risks and rewards of ownership are transferred to the customers at the time when the products are delivered and there is no significant post-delivery obligation to the Company. In addition, the sales price is fixed or determinable and collection is reasonably assured. The Company does not provide customers with contractual rights of return for products. When there are significant post-delivery performance obligations, revenue is recognized only after such obligations are fulfilled. The Company evaluates the terms of the sales agreement with its customer in order to determine whether any significant post-delivery performance obligations exist. Currently, the sales do not include any terms which may impose any significant post-delivery performance obligations on the Company.
	Revenue from the sales of the Company’s products represents the invoiced value of goods, net of the value-added tax (“VAT”). All of the Company’s products that are sold in China are subject to a Chinese VAT at a rate of 17% of the gross sales price. This VAT may be offset by the VAT paid by the Company on raw and other materials that are included in the cost of producing the Company’s finished products.
Revenue Recognition - ORC Equipment Construction Contracts	'
	The Company’s ORC segment’s financial statements are prepared on the percentage-of-completion accrual method of accounting. Income on contracts is recognized based on the Company’s estimate of the percentage-of-completion on individual contracts (cost to cost method), commencing when progress reaches a point where cost analysis and other evidence of trend is sufficient to estimate final results with reasonable accuracy. That portion of the total contract which is allocable to contract expenditures incurred and work performed is accrued as earned income. At the time a loss on a contract becomes known, the entire amount of the estimated ultimate loss is accrued.
	Contract costs include all project engineering, components and materials, labor, equipment, and delivery and installation costs as well as assorted indirect costs related to contract performance. The majority of these costs are outsourced to subcontractors and suppliers, Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions, and estimated profitability may result in revisions to costs and income, which are recognized in the period in which the revisions are determined.
Costs and Billings on ORC Equipment Construction Contracts	'
	Costs and earned income on construction contracts – unbilled represent the amount by costs of contracts in process plus any estimated earned income exceeding related progress billings. Billings in excess of costs and earned income on construction contracts represent the amount by which progress billings on contracts in process exceed related costs and estimated earned income. Changes in job performance, job conditions and estimated profitability may result in revisions to costs and income and are recognized in the period in which the revisions are determined.
Advertising expenses	'
	Advertising costs are expensed as incurred. Advertising costs were $118,794 and $13,445 for the years ended December 31, 2013 and 2012, respectively.
Shipping and handling costs	'
	All shipping and handling costs are included in cost of goods sold.
Foreign Currency Translation	'
	The Company’s functional and reporting currency is the United States dollar. Transactions may occur in Chinese Yuan or Renminbi (“RMB”) and Costa Rican Colones (“CRC”) and management has adopted ASC 830, “Foreign Currency Matters”. The RMB is not freely convertible into foreign currencies. Monetary assets denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Average monthly rates are used to translate revenues and expenses. The Company has not, to the date of these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.
	Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange gains or losses arising from foreign currency transactions are included in the determination of net income for the respective periods.
	Assets and liabilities of the Company’s operations are translated into the reporting currency, United States dollars, at the exchange rate in effect at the balance sheet dates. Revenue and expenses are translated at average rates in effect during the reporting periods. Equity transactions are recorded at the historical rate when the transaction occurred. The resulting translation adjustment is reflected as accumulated other comprehensive income, a separate component of stockholders' equity in the statement of stockholders' equity.
Comprehensive Gain or Loss	'
	ASC 220, “Comprehensive Income”, establishes standards for the reporting and display of comprehensive income and its components in the financial statements. As of December 31, 2013, the Company has items that represent comprehensive income and, therefore, has included a schedule of comprehensive income (loss) in the financial statements.
Reclassifications	'
	Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings and financial position.

2_SUMMARY_OF_SIGNIFICANT_ACCOU2

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies Tables	'
Property, plant and equipment	'
	Property and equipment are stated at cost or fair value if acquired as part of a business combination. Depreciation is computed by the straight-line method and is charged to operations over the estimated useful lives of the assets. Maintenance and repairs are charged to expense as incurred. The carrying amount and accumulated depreciation of assets sold or retired are removed from the accounts in the year of disposal and any resulting gain or loss is included in results of operations. The estimated useful lives of property and equipment are as follows:
		Estimated Useful Lives
	Building	20 years
	Machinery and equipment	3 – 10 years
	Furniture and fixtures	5 – 7 years
	Computers and software	3 – 7 years
	Motor vehicles	5 years
	Leasehold improvements	Lessor of lease term or estimate useful life

4_ACCOUNTS_RECEIVABLE_Tables

4. ACCOUNTS RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2013
Accounts Receivable Tables	'
Accounts receivable	'
	Accounts receivable at December 31, 2013 and 2012 were comprised of the following:
		December 31,			December 31,
		2013			2012
	Accounts receivable	$	262,744		$	309,000
	Unbilled receivables, not billable		37,806			26,168
	Allowance for doubtful accounts		(23,554	)		(51,500	)
	Total	$	276,996		$	283,668

5_INVENTORY_Tables

5. INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2013
Inventory Disclosure [Abstract]	'
Inventory	'
	Inventory at December 31, 2013 and 2012 was comprised of the following:
		December 31,		December 31,
		2013		2012
	Raw materials	$	—	$	—
	Finished goods		28,944		—
	Total	$	28,944	$	—
	At December 31, 2013 and 2012, the Company did not record any provisions to its allowance for excess or obsolete inventory.

6_PREPAID_EXPENSES_AND_OTHER_C1

6. PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Prepaid expenses and other current assets	'
	Prepaid expenses and other current assets at December 31, 2013 and 2012 were comprised of the following:
		December 31,		December 31,
		2013		2012
	Advances to employees	$	15,775	$	—
	Advances to suppliers		66,649		41,055
	Insurance premiums		24,074		16,994
	Service agreements		16,000		15,000
	Other		16,731		5,431
	Total	$	139,229	$	78,480

7_PROPERTY_PLANT_AND_EQUIPMENT1

7. PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Property, plant and equipment	'
	Property, plant and equipment at December 31, 2013 and 2012 is comprised of the following:
		December 31, 2013							December 31, 2012
				Accumulated			Net book				Accumulated		Net book
		Cost		Depreciation			Value		Cost		Depreciation		Value
	Furniture and equipment	$	7,108	$	(35	)	$	7,073	$	—	$	—	$	—
	Total	$	7,108	$	(35	)	$	7,073	$	—	$	—	$	—

8_BUSINESS_COMBINATIONS_Tables

8. BUSINESS COMBINATIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Business Combinations [Abstract]	'
Fair Value of Consideration Transferred and Recording of Assets Acquired, Liabilities Assumed and Noncontrolling Interests	'
	The following table summarizes the acquisition date fair value of the consideration transferred, identifiable assets acquired, liabilities assumed and non-controlling interests including an amount for goodwill:
	Consideration:
	Cash and cash equivalents	$	520,000
	Common stock, 255,356 shares of ForceField common stock (1)		965,226
	Fair value of consideration transferred		1,485,226
	Equity loss on investment in TransPacific Energy, Inc.		(5,798	)
	Fair value of total consideration	$	1,479,428
	Recognized amount of identifiable assets acquired and liabilities assumed:
	Financial assets	$	442,629
	Identifiable intangible asset - technology		1,583,000
	Financial liabilities		(452,026	)
	Deferred tax liability		(645,009	)
	Total identifiable net assets		928,594
	Noncontrolling interest		(792,000	)
	Goodwill		1,342,834
		$	1,479,428

9_GOODWILL_AND_INTANGIBLE_ASSE1

9. GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Carrying amount of goodwill	'
	The carrying amount of goodwill at December 31, 2013 and 2012 was comprised of the following:
		December 31,				December 31,
		2013				2012
	Goodwill – TransPacific Energy, Inc.	$	1,342,834			$	1,342,834
	Impairment charge		(1,342,834	)			—
	Goodwill, net at December 31, 2013	$	—			$	1,342,834
Intangible assets	'
					31-Dec-13									31-Dec-12
		Amortization			Gross						Net			Gross						Net
		Period			Carrying			Accumulated			Book			Carrying			Accumulated			Book
		(Years)			Amount			Amortization			Value			Amount			Amortization			Value
	Intangible assets subject to amortization:
	Exclusive distribution rights		5				780,000			-208,000			572,000			780,000			-52,000			728,000
	Technology		15				1,583,000			-145,108			1,437,892			1,583,000			-39,575			1,543,425
	Total					$	2,363,000		$	-353,108		$	2,009,892		$	2,363,000		$	-91,575		$	2,271,425
Amortization expense	'
	The following table provides information regarding estimated amortization expense for intangible assets subject to amortization for each of the following years ending December 31:
	2014	$	261,533
	2015		261,533
	2016		261,534
	2017		209,533
	2018		105,533
	Thereafter		910,226
		$	2,009,892

10_RELATED_PARTY_RECEIVABLES_T

10. RELATED PARTY RECEIVABLES - TRADE (Tables)	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related party receivables	'
	Related party receivables were comprised of the following at December 31, 2013 and 2012:
		December 31,		December 31,
		2013		2012
	Minority shareholder (40%) of a noncontrolling interest — Wendeng He Xie Silicon Co., Ltd	$	—	$	150,000

11_OTHER_ASSETS_Tables

11. OTHER ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Other assets	'
	Other assets were comprised of the following at December 31, 2013 and 2012:
		December 31,		December 31,
		2013		2012
	Deferred charges — Debt issue costs	$	91,632	$	—

12_ACCOUNTS_PAYABLE_AND_ACCRUE1

12. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2013
Payables and Accruals [Abstract]	'
Accounts payable and accrued liabilities	'
	Accounts payable were comprised of the following at December 31, 2013 and 2012:
		December 31,		December 31,
		2013		2012
	Accounts payable	$	379,957	$	232,435
	Accrued liabilities were comprised of the following at December 31, 2013 and 2012:
		December 31,		December 31,
		2013		2012
	Board and executive compensation		139,500		25,500
	Interest on convertible debentures		20,917		2,437
	Finder’s fees		95,900		3,000
	Billings in excess of costs and earned income		197,200		257,500
	Reserve for estimated losses on contracts in progress		13,987		126,079
	Other		4,259		16,156
	Total accrued liabilities	$	472,763	$	430,672

13_RELATED_PARTY_PAYABLES_Tabl

13. RELATED PARTY PAYABLES (Tables)	12 Months Ended
	Dec. 31, 2013
Related Party Payables Tables	'
Related party payables	'
	Related party payables were comprised of the following at December 31, 2013 and 2012:
		December 31,		December 31,
		2013		2012
	Purchase consideration due to the minority shareholder(s) of a noncontrolling interest — Zibo Baokai Commerce & Trade Co., Ltd	$	—	$	163,647

14_DISCONTINUED_OPERATIONS_Tab

14. DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Receivables [Abstract]	'
Operating results and consolidated balance sheets of the Company's Baokai and Wendeng segments	'
	The operating results of the Company’s Baokai and Wendeng segments classified as discontinued operations are summarized below:
		Year Ended December 31, 2013									Year Ended December 31, 2012
		Baokai			Wendeng			Total			Baokai			Wendeng			Total
	Sales	$	—		$	2,059,584		$	2,059,584		$	1,202,450		$	686,353		$	1,888,803
	Cost of goods sold		—			1,977,886			1,977,886			1,178,389			654,207			1,832,596
	Gross margin		—			81,698			81,698			24,061			32,146			56,207
	Operating expenses		295,068			3,669,130			3,964,198			143,310			2,356,458			2,499,768
	Other income (expense)		—			(156,790	)		(156,790	)		—			(287,449	)		(287,449	)
	Provision for income taxes (benefit)		(1,557	)		272,147			270,590			(129,788	)		(229,106	)		(358,894	)
	Net income (loss)	$	(293,511	)	$	(4,016,369	)	$	(4,309,880	)	$	10,539		$	(2,382,655	)	$	(2,372,116	)
	The following table presents the major classes of assets and liabilities of Baokai and Wendeng classified as held for sale in the consolidated balance sheets:
		December 31, 2013									December 31, 2012
		Baokai			Wendeng			Total			Baokai			Wendeng			Total
	Assets:
	Cash and cash equivalents		—			57,764			57,764			—			369,419			369,419
	Accounts receivable, net		—			1,362,977			1,362,977			1,805,167			2,380,679			4,185,846
	Inventory, net		—			993,356			993,356			—			323,141			323,141
	Deferred tax assets, net		—			—			—			36,136			54,121			90,257
	Prepaid expenses and other current assets		—			549,230			549,230			—			370,121			370,121
	Total current assets of discontinued operations held for sale		—			2,963,527			2, 963,527			1,841,303			3,497,481			5,338,784
	Property, plant and equipment, net		—			9,093,802			9,093,802			—			7,547,128			7,547,128
	Intangible assets, net		—			2,076,306			2,076,306			—			2,590,983			2,590,983
	Related party receivables		—			—			—			—			413,061			413,061
	Deferred tax assets, net		—			—			—			—			224,653			224,653
	Other assets		—			—			—			—			21,956			21,956
	Total noncurrent assets of discontinued operations held for sale		—			11,170,108			11,170,108			—			10,797,781			10,797,781
	Liabilities:
	Accounts payable		—			3,142,119			3,142,119			1,515,489			1,941,141			3,456,630
	Accrued liabilities		—			103,958			103,958			—			248,349			248,349
	Related party payables		—			8,180,490			8,180,490			—			5,638,840			5,638,840
	Income taxes payable		—			—			—			23,872			—			1,183,884
	Total current liabilities of discontinued operations held for sale		—			11,426,567			11,426,567			1,539,361			7,828,330			9,367,691
	Deferred tax liabilities, net		—			—			—			12,619			—			12,619
	Unrecognized tax benefits		—			1,324,226			1,324,226						1,160,012			1,160,012
	Total noncurrent liabilities of discontinued operations held for sale		—			1,324,226			1,324,226			12,619			1,160,012			1,172,631
	Net assets held for sale		—			1,382,842			1,382,842			289,323			5,306,920			5,596,243

15_INCOME_TAXES_Tables

15. INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Taxes Tables	'
Components of income tax expense (benefit)	'
	The following table sets forth the components of income tax expense (benefit) for the years ended December 31, 2013 and 2012.
		December 31,			December 31,
		2013			2012
	Current:
	Federal	$	—		$	—
	State and local		5,136			49,004
	Foreign		—			—
	Total current		5,136			49,004
	Deferred:
	Federal		(174,087	)		(20,562	)
	State and local		(28,580	)		(3,376	)
	Foreign		—			—
	Total deferred		(202,667	)		(23,938	)
	Total	$	(197,531	)	$	25,066
Reconciliation of income tax expense (benefit)	'
	The following table sets forth a reconciliation of income tax expense (benefit) at the federal statutory rate to recorded income tax expense (benefit) for the years ended December 31, 2013 and 2012.
		December 31,			December 31,
		2013			2012
	Federal statutory rate		35	%		35	%
	State and local taxes		5.84			5.12
	Foreign rate differential		(0.74	)		(2.20	)
	Change in valuation allowance		(26.20	)		(38.03	)
	Permanent difference for the impairment of goodwill		(12.01	)		—
	Other		3.15			(1.46	)
	Total		5.04	%		1.57	%
Components of income taxes payable	'
	The following tables set forth the components of income taxes payable as of December 31, 2013 and 2012.
		December 31,			December 31,
		2013			2012
	Federal	$	—		$	—
	State and local		1,974			26,481
	Foreign		—			—
	Total	$	1,974		$	26,481
Components of deferred income taxes	'
		December 31, 2013			December 31, 2012
	Non-current deferred tax liabilities:
	Intangible assets		(543,550	)		(613,298	)
	Net operating loss carryforwards		2,879,096			1,720,632
	Less: valuation allowance		(2,753,950			(1,728,405	)
	Total non-current deferred tax liability		(418,404	)		(621,071	)
	Total deferred tax liability	$	(418,404	)	$	(621,071	)
Schedule of unrecognized tax benefits	'
	Balance, December 31, 2011	$	22,522
	Interest and penalties		6,180
	Balance, December 31, 2012		28,702
	Additions based on tax positions related to 2012		12,374
	Interest and penalties		4,261
	Balance, December 31, 2013	$	45,337

16_DEBT_Tables

16. DEBT (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Debt	'
	Debt was comprised of the following at December 31, 2013 and 2012:
		December 31,				December 31,
		2013				2012
	7% Convertible debentures	$	150,000			$	—
	9% Convertible debentures		1,900,000				150,000
	Loan discounts		(264,132	)			—
	Total long term debt		1,785,868				150,000
	Less: Current portion		100,000				—
	Long term debt	$	1,685,868			$	150,000
Convertible debentures	'
	Issue Date	Interest Rate		Face Value			Maturity Date	Conversion Rate of
								Face Value to Common Shares
	11/16/12	9%			50,000		11/16/15	20.00%
	2/11/13	9%			50,000		2/11/16	20.00%
	08/01/2013	9%			100,000		8/1/16	20.00%
	9/23/13	9%			50,000		9/23/16	20.00%
	10/22/13	9%			50,000		10/22/16	20.00%
	11/4/13	9%			500,000		11/4/16	20.00%
	12/6/13	7%			50,000		12/6/16	14.30%
	12/16/13	9%			250,000		12/16/16	20.00%
	12/26/13	9%			750,000		12/26/16	20.00%
	12/27/13	7%			50,000		12/27/16	14.30%
	12/27/13	7%			50,000		12/27/16	14.30%

17_STOCKHOLDERS_EQUITY_Tables

17. STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
Outstanding and exercisable warrants	'
	The following table reflects all outstanding and exercisable stock purchase warrants for the periods ended December 31, 2012 and December 31, 2013:
		Number of			Weighted Average			Remaining
		Warrants			Exercise Price			Contractual
		Outstanding						Life (Years)
	Balance, December 31, 2011		—		$	—			—
	Warrants issued		562,750			4			0.71
	Warrants exercised		—			—			—
	Warrants forfeited		—			—			—
	Balance, December 31, 2012		562,750		$	4			0.71
	Warrants issued		842,750			4			0.79
	Warrants exercised		(93,750	)		4			—
	Warrants forfeited		(481,500	)		4			—
	Balance December 31, 2013		830,250		$	4			0.8
Value of the stock purchase warrants	'
	The value of the stock purchase warrants was determined using the following Black-Scholes methodology:
		For the Years Ended
		December 31,			December 31,
		2013			2012
	Expected dividend yield (1)		0	%		0	%
	Risk-free interest rate (2)		0.09 – 0.15	%		0.16 – 0.21	%
	Expected volatility (3)		16.69 – 145.28	%		111.94 – 152.31%	%
	Expected life (in years)		1			1

19_SEGMENT_INFORMATION_Tables

19. SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
Segment Results	'
	The following table sets forth operations by segment for the years ended December 31, 2012 and 2011:
		ORC			LED			Corporate			Consolidated
	Sales:
	2013	$	236,672		$	106,964		$	—		$	343,636
	2012	$	240,238		$	—		$	—		$	240,238
	Cost of goods sold:
	2013	$	210,992		$	62,018		$	—		$	273,010
	2012	$	240,238		$	—		$	—		$	240,238
	Gross margin:
	2013	$	25,680		$	44,946		$	—		$	70,626
	2012	$	—		$	—		$	—		$	—
	Operating expenses:
	2013 (1)	$	1,498,639		$	536,280		$	1,992,517		$	4,027,436
	2012	$	57,950		$	148,626		$	1,325,312		$	1,531,888
	Other income (expense):
	2013	$	203		$	4		$	40,514		$	40,721
	2012	$	—		$	—		$	(19,010	)	$	(19,010	)
	Provision for income taxes:
	2013	$	(201,867	)	$	—		$	4,336		$	(197,531	)
	2012	$	(23,138	)	$	—		$	48,204		$	25,066
	Net income (loss):
	2013	$	(1,270,889	)	$	(491,330	)	$	(1,956,339	)	$	(3,718,558	)
	2012	$	(34,812	)	$	(148,626	)	$	(1,392,526	)	$	(1,575,964	)
Total Assets by segment	'
	The following table sets forth the total assets by segment at December 31, 2013 and 2012:
		ORC			LED			Corporate			Consolidated
	Total assets:
	2013	$	1,903,094		$	712,806		$	3,618,991		$	6,234,890
	2012	$	3,370,300		$	769,056		$	461,781		$	4,601,137
Goodwill, Intangible and Long-Lived Assets	'
	The following table sets forth the carrying amount of goodwill by segment at December 31, 2013 and 2012:
		ORC			LED			Corporate			Consolidated
	Goodwill:
	2013	$	—		$	—		$	—		$	—
	2012	$	1,342,834		$	—		$	—		$	1,342,834
	Intangible assets:
	2013	$	1,437,892		$	572,000		$	—		$	2,009,892
	2012	$	1,543,425		$	728,000		$	—		$	2,271,425
	Property, plant and equipment:
	2013	$	—		$	7,073		$	—		$	7,073
	2012	$	—		$	—		$	—		$	—

2_SUMMARY_OF_SIGNIFICANT_ACCOU3

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies Details	'
Building	'20 years
Machinery and equipment	'2-10 years
Furniture and fixtures	'5-7 years
Computers and Software	'3-7 years
Motor vehicles	'5 years
Leasehold improvements	'Lessor of lease term or estimated useful life

4_ACCOUNTS_RECEIVABLE_NET_Deta

4. ACCOUNTS RECEIVABLE, NET (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accounts Receivable Net Details	'	'
Accounts receivable, trade	$262,744	$309,000
Accounts receivable, unbilled	37,806	26,168
Costs and unearned income, unbilled	-23,554	-51,500
Allowance for doubtful accounts	'	'
Total	$276,996	$283,668

4_ACCOUNTS_RECEIVABLE_NET_Deta1

4. ACCOUNTS RECEIVABLE, NET (Details Narrative)	Dec. 31, 2013	Dec. 31, 2012
Total accounts receivable	35.00%	33.00%
Customer One [Member]	'	'
Total accounts receivable	86.00%	83.00%

5_INVENTORY_Details

5. INVENTORY (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Inventory Details	'	'
Raw materials	'	'
Finished goods	28,944	'
Total	$28,944	'

5_INVENTORY_Details_Narrative

5. INVENTORY (Details Narrative) (USD $)	Dec. 31, 2013
Inventory Details Narrative	'
Provision for excess or obsolete inventory	$0

6_PREPAID_EXPENSES_AND_OTHER_C2

6. PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Prepaid Expenses And Other Current Assets Details	'	'
Advances to employees	$15,775	'
Advances to suppliers	66,649	41,055
Insurance premiums	24,074	16,994
Service agreements	16,000	15,000
Other	16,731	5,431
Total	$139,229	$78,480

7_PROPERTY_PLANT_AND_EQUIPMENT2

7. PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Total	$7,073	'
Cost	'	'
Building	7,108	'
Total	7,108	'
Accumulated Depreciation	'	'
Building	-35	'
Total	-35	'
Net Book Value	'	'
Building	7,073	'
Total	$7,073	'

7_PROPERTY_PLANT_AND_EQUIPMENT3

7. PROPERTY, PLANT AND EQUIPMENT (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property Plant And Equipment Details Narrative	'	'
Depreciation expense	$35	$0

8_BUSINESS_COMBINATIONS_Detail

8. BUSINESS COMBINATIONS (Details) (USD $)	Dec. 31, 2013
Consideration:	'
Cash and cash equivalents	$520,000
Common stock, 255,356 shares of ForceField common stock	965,226
Fair value of total consideration transferred	1,485,226
Equity loss on investment in TransPacific Energy, Inc.	-5,798
Fair value of total consideration	1,479,428
Recognized amount of identifiable assets acquired and liabilities assumed:	'
Financial assets	442,629
Identifiable intangible asset - technology	1,583,000
Financial liabilities	-452,026
Deferred tax liability	-645,009
Total identifiable net assets	928,594
Noncontrolling interest	-792,000
Goodwill	1,342,834
Recognized amount of identifiable assets acquired and liabilities assumed, Total	$1,479,428

8_BUSINESS_COMBINATIONS_Detail1

8. BUSINESS COMBINATIONS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Business Combinations [Abstract]	'	'
Percentage of acquisition of equity	50.30%	'
Equity loss from its investment	'	$5,798

9_GOODWILL_AND_INTANGIBLE_ASSE2

9. GOODWILL AND INTANGIBLE ASSETS, NET (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Goodwill And Intangible Assets Net Details	'	'
Goodwill - TransPacific Energy, Inc.	$1,342,834	$1,342,834
Impairment charge	-1,342,834	'
Goodwill, net at December 31, 2013	'	$1,342,834

9_GOODWILL_AND_INTANGIBLE_ASSE3

9. GOODWILL AND INTANGIBLE ASSETS, NET (Details 1) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012
			Net Book Value	Amortization Period (Years)	Gross Carrying Amount	Gross Carrying Amount	Accumulated Amortization	Accumulated Amortization	Net Book Value
Intangible assets subject to amortization:	'	'	'	'	'	'	'	'	'
Exclusive distribution rights	'	'	$572,000	'	$780,000	$780,000	($208,000)	($52,000)	$728,000
Exclusive distribution rights amortization period	'	'	'	'5 years	'	'	'	'	'
Technology	'	'	1,437,892	'	1,583,000	1,583,000	-145,108	-39,575	1,543,425
Technology amortization period	'	'	'	'15 years	'	'	'	'	'
Total	$2,009,892	$2,271,425	$2,009,892	'	$2,363,000	$2,363,000	($353,108)	($91,575)	$2,271,425

9_GOODWILL_AND_INTANGIBLE_ASSE4

9. GOODWILL AND INTANGIBLE ASSETS, NET (Details 2) (USD $)	Dec. 31, 2013
Goodwill And Intangible Assets Net Details 2	'
2014	$261,533
2015	261,533
2016	261,534
2017	209,533
2018	105,533
Thereafter	910,226
Finite-Lived Intangible Assets, Net	$2,009,892

9_GOODWILL_AND_INTANGIBLE_ASSE5

9. GOODWILL AND INTANGIBLE ASSETS, NET (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Goodwill And Intangible Assets Net Details Narrative	'	'
Amortization expense for intangible assets	$261,533	$91,575
Impairment charge	$1,342,834	'

10_RELATED_PARTY_RECEIVABLES_T1

10. RELATED PARTY RECEIVABLES - TRADE (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Minority shareholder (40%) of a noncontrolling interest	'	$150,000
Wendeng Huahai Chemical Co., Ltd.	'	'
Minority shareholder (40%) of a noncontrolling interest	'	$150,000

11_OTHER_ASSETS_Details

11. OTHER ASSETS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Other Assets Details	'	'
Deferred charges - Debt issue costs	$91,632	'

12_ACCOUNTS_PAYABLE_AND_ACCRUE2

12. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accounts Payable And Accrued Liabilities Details	'	'
Accounts payable	$379,957	$232,435
Accrued liabilities:	'	'
Board and executive compensation	139,500	25,500
Interest on convertible debentures	20,917	2,437
Finder's fees	95,900	3,000
Billings in excess of cost and earned income	197,200	257,500
Reserve for estimated losses on uncompleted contracts	13,987	126,079
Other	4,259	16,156
Total accrued liabilities	$472,763	$430,672

13_RELATED_PARTY_PAYABLES_Deta

13. RELATED PARTY PAYABLES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Related Party Payables Details	'	'
Purchase consideration due to the minority shareholder(s) of a noncontrolling interest - Zibo Baokai Commerce & Trade Co., Ltd	'	$163,647

14_DISCONTINUED_OPERATIONS_Det

14. DISCONTINUED OPERATIONS (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Sales	$343,636	$240,238
Cost of goods sold	273,010	240,238
Gross margin	70,626	'
Operating expenses	-4,027,436	-1,531,888
Other income (expense)	40,721	-19,010
Provision for income taxes	-197,531	25,066
Net loss	-8,028,438	-3,948,080
Baokai [Member]	'	'
Sales	'	1,202,450
Cost of goods sold	'	1,178,389
Gross margin	'	24,061
Operating expenses	295,068	143,310
Other income (expense)	'	'
Provision for income taxes	-1,557	-129,788
Net loss	-293,511	10,539
Wendeng [Member]	'	'
Sales	2,059,584	686,353
Cost of goods sold	1,977,886	654,207
Gross margin	81,698	32,146
Operating expenses	3,669,130	2,356,458
Other income (expense)	-156,790	-287,449
Provision for income taxes	272,147	-229,106
Net loss	-4,016,369	-2,382,655
Discontinued Operations [Member]	'	'
Sales	2,059,584	1,888,803
Cost of goods sold	1,977,886	1,832,596
Gross margin	81,698	56,207
Operating expenses	3,964,198	2,499,768
Other income (expense)	'	-287,449
Provision for income taxes	270,590	-358,894
Net loss	$4,309,880	($2,372,116)

14_DISCONTINUED_OPERATIONS_Det1

14. DISCONTINUED OPERATIONS (Details 1) (USD $)	Dec. 31, 2013	Dec. 31, 2012
ASSETS	'	'
Cash and cash equivalents	$57,764	$369,419
Accounts receivable, net	276,996	283,668
Inventory, net	28,944	'
Prepaid expenses and other current assets	139,229	78,480
Total current assets	7,089,821	6,325,662
Property, plant and equipment	7,073	'
Intangible assets, net	2,009,892	2,271,425
Related party receivables	'	150,000
Other assets	91,632	'
Liabilities:	'	'
Accounts payable	379,957	232,435
Accrued liabilities	472,763	430,672
Related party payables	'	163,647
Income taxes payable	1,974	26,481
Unrecognized tax benefits	45,337	28,702
Total noncurrent liabilities	12,381,261	10,220,926
Baokai [Member]	'	'
ASSETS	'	'
Cash and cash equivalents	'	'
Accounts receivable, net	'	1,805,167
Inventory, net	'	'
Deferred tax assets, net	'	36,136
Prepaid expenses and other current assets	'	'
Total current assets	'	1,841,303
Property, plant and equipment	'	'
Intangible assets, net	'	'
Related party receivables	'	'
Deferred tax assets, net	'	'
Other assets	'	'
Total noncurrent assets of discontinued operations held for sale	'	'
Liabilities:	'	'
Accounts payable	'	1,515,489
Accrued liabilities	'	'
Related party payables	'	'
Income taxes payable	'	23,872
Total current liabilities of discontinued operations held for sale	'	1,539,361
Deferred tax liabilities, net	'	12,619
Unrecognized tax benefits	'	'
Total noncurrent liabilities	'	12,619
Net assets held for sale	'	289,323
Wendeng [Member]	'	'
ASSETS	'	'
Cash and cash equivalents	57,764	369,419
Accounts receivable, net	1,362,977	2,380,679
Inventory, net	993,356	323,141
Deferred tax assets, net	'	54,121
Prepaid expenses and other current assets	549,230	370,121
Total current assets	2,963,527	3,497,481
Property, plant and equipment	9,093,802	7,547,128
Intangible assets, net	2,076,306	2,590,983
Related party receivables	'	413,061
Deferred tax assets, net	'	224,653
Other assets	'	21,956
Total noncurrent assets of discontinued operations held for sale	11,170,108	10,797,781
Liabilities:	'	'
Accounts payable	3,142,119	1,941,141
Accrued liabilities	103,958	248,349
Related party payables	8,180,490	5,638,840
Income taxes payable	'	1,160,012
Total current liabilities of discontinued operations held for sale	11,426,567	7,828,330
Deferred tax liabilities, net	'	'
Unrecognized tax benefits	1,324,226	1,160,012
Total noncurrent liabilities	1,324,226	1,160,012
Net assets held for sale	1,382,842	5,306,920
Discontinued Operations [Member]	'	'
ASSETS	'	'
Cash and cash equivalents	57,764	369,419
Accounts receivable, net	1,362,977	4,185,846
Inventory, net	993,356	323,141
Deferred tax assets, net	'	90,257
Prepaid expenses and other current assets	549,230	370,121
Total current assets	2,963,527	5,338,784
Property, plant and equipment	9,093,802	7,547,128
Intangible assets, net	2,076,306	2,590,983
Related party receivables	'	413,061
Deferred tax assets, net	'	224,653
Other assets	'	21,956
Total noncurrent assets of discontinued operations held for sale	11,170,108	10,797,781
Liabilities:	'	'
Accounts payable	3,142,119	3,456,630
Accrued liabilities	103,958	248,349
Related party payables	8,180,490	5,638,840
Income taxes payable	'	1,183,884
Total current liabilities of discontinued operations held for sale	11,426,567	9,367,691
Deferred tax liabilities, net	'	12,619
Unrecognized tax benefits	1,324,226	1,160,012
Total noncurrent liabilities	1,324,226	1,172,631
Net assets held for sale	$1,382,842	$5,596,243

15_INCOME_TAXES_Details

15. INCOME TAXES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Current:	'	'
Federal	'	'
State and local	5,136	49,004
Foreign	'	'
Total current	5,136	49,004
Deferred:	'	'
Federal	-174,087	-20,562
State and local	-28,580	-3,376
Foreign	'	'
Total deferred	-197,531	25,066
Total	($197,531)	$25,066

15_INCOME_TAXES_Details_1

15. INCOME TAXES (Details 1)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Details	'	'
Federal statutory rate	35.00%	35.00%
State and local taxes	5.84%	5.12%
Foreign rate differential	-0.74%	-2.20%
Change in valuation allowance	-26.20%	-38.03%
Permanent difference for the impairment of goodwill	-12.01%	0.00%
Other	3.15%	1.46%
Total	5.04%	-1.57%

15_INCOME_TAXES_Details_2

15. INCOME TAXES (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Details 2	'	'
Federal	'	'
State and local	1,974	26,481
Foreign	'	'
Total	$1,974	$26,481

15_INCOME_TAXES_Details_3

15. INCOME TAXES (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current deferred tax assets (liabilities):	'	'
Allowance for doubtful accounts	'	'
Allowance for obsolescence	'	'
Total current deferred tax asset (liability), net	'	'
Non-current deferred tax assets (liabilities):	'	'
Intangible assets	-543,550	-613,298
Net operating loss carryforwards	2,879,096	1,720,632
Less: valuation allowance	-2,753,950	-1,728,405
Total non-current deferred tax asset (liability), net	-418,404	-621,071
Total deferred tax asset (liability)	($418,404)	($621,071)

15_INCOME_TAXES_Details_Narrat

15. INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013
Income Taxes Details Narrative	'
Net operating loss carryforwards	$7,060,771
Net operating loss carryforwards, expiration period	'through 2033

16_DEBT_Details

16. DEBT (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Debt Details	'	'
7% Convertible debentures	$150,000	'
9% Convertible debentures	1,900,000	150,000
Loan discounts	-264,132	'
Total long term debt	1,785,868	150,000
Less: Current portion	100,000	'
Long term debt	$1,685,868	$150,000

16_DEBT_Details_1

16. DEBT (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2013
Convertible Debt [Member]	'
Issue Date	16-Nov-12
Interest Rate	9.00%
Face Value	$50,000
Maturity Date	16-Nov-15
Conversion Rate of Face Value to Common Shares	$0.20
Convertible Debt B [Member]	'
Issue Date	11-Feb-13
Interest Rate	9.00%
Face Value	50,000
Maturity Date	11-Feb-16
Conversion Rate of Face Value to Common Shares	$0.20
Convertible Debt C [Member]	'
Issue Date	1-Aug-13
Interest Rate	9.00%
Face Value	100,000
Maturity Date	1-Aug-16
Conversion Rate of Face Value to Common Shares	$0.20
Convertible Debt D [Member]	'
Issue Date	23-Sep-13
Interest Rate	9.00%
Face Value	50,000
Maturity Date	23-Sep-13
Conversion Rate of Face Value to Common Shares	$0.20
Convertible Debt E [Member]	'
Issue Date	22-Oct-13
Interest Rate	9.00%
Face Value	50,000
Maturity Date	22-Oct-16
Conversion Rate of Face Value to Common Shares	$0.20
Convertible Debt F [Member]	'
Issue Date	4-Nov-13
Interest Rate	9.00%
Face Value	500,000
Maturity Date	4-Nov-16
Conversion Rate of Face Value to Common Shares	$0.20
Convertible Debt G [Member]	'
Issue Date	6-Dec-13
Interest Rate	7.00%
Face Value	50,000
Maturity Date	6-Dec-16
Conversion Rate of Face Value to Common Shares	$0.14
Convertible Debt H [Member]	'
Issue Date	16-Dec-13
Interest Rate	9.00%
Face Value	250,000
Maturity Date	16-Dec-16
Conversion Rate of Face Value to Common Shares	$0.20
Convertible Debt I [Member]	'
Issue Date	26-Dec-13
Interest Rate	9.00%
Face Value	750,000
Maturity Date	26-Dec-16
Conversion Rate of Face Value to Common Shares	$0.20
Convertible Debt J [Member]	'
Issue Date	27-Dec-13
Interest Rate	7.00%
Face Value	50,000
Maturity Date	27-Dec-16
Conversion Rate of Face Value to Common Shares	$0.14
Convertible Debt K [Member]	'
Issue Date	27-Dec-13
Interest Rate	7.00%
Face Value	$50,000
Maturity Date	27-Dec-16
Conversion Rate of Face Value to Common Shares	$0.14

17_STOCKHOLDERS_EQUITY_Details

17. STOCKHOLDERS' EQUITY (Details) (Warrant [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Warrant [Member]	'	'
Shares outstanding	830,250	562,750
Warrants issued	842,750	'
Warrants exercised	-93,750	'
Warrants forfeited	-481,500	'
Warrants outstanding weighted average exercise price	$4	$4
Warrants issued weighted average exercise price	$4	'
Warrants exercised weighted average exercise price	$4	'
Warrants forfeited weighted average exercise price	$4	'
Warrants outstanding remaining contractual life	'9 months 18 days	'8 months 16 days
Warrants issued remaining contractual life	'7 months 21 days	'

17_STOCKHOLDERS_EQUITY_Details1

17. STOCKHOLDERS' EQUITY (Details 1)	12 Months Ended
	Dec. 31, 2013
Expected dividend yield	0.00%
Expected life (in years)	'1 year
Minimum [Member]	'
Risk-free interest rate	0.09%
Expected volatility	16.69%
Maximum [Member]	'
Risk-free interest rate	1.50%
Expected volatility	145.28%

17_STOCKHOLDERS_EQUITY_Details2

17. STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Preferred stock authorized	12,500,000	12,500,000
Preferred stock par value	$0.00	$0.00
Preferred stock issued	0	0
Preferred stock outstanding	0	0
Common stock authorized	37,500,000	37,500,000
Common stock par value	$0.00	$0.00
Common stock issued	17,033,531	16,080,815
Common stock outstanding	17,033,531	16,080,815
Common stock issued for gross proceeds	830,250	'
Common stock issued for gross proceeds, value	$3,321,000	'
Common stock issued for gross proceeds, cost	332,100	'
Warrant [Member]	'	'
Common stock issued for gross proceeds	93,750	'
Common stock issued for gross proceeds, value	375,000	'
Common stock issued for gross proceeds, cost	$33,750	'
Shares outstanding remaining contractual life	'9 months 18 days	'8 months 16 days
Warrant [Member] | Minimum [Member]	'	'
Shares outstanding remaining contractual life	'1 month 6 days	'
Warrant [Member] | Maximum [Member]	'	'
Shares outstanding remaining contractual life	'1 year	'

19_SEGMENT_INFORMATION_Details

19. SEGMENT INFORMATION (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Sales	$343,636	$240,238
Cost of goods sold	273,010	240,238
Gross margin	70,626	'
Operating expenses	-4,027,436	-1,531,888
Other income (expense)	40,721	-19,010
Provision for income taxes	-197,531	25,066
Net income (loss)	-8,028,438	-3,948,080
ORC [Member]	'	'
Sales	236,672	240,238
Cost of goods sold	210,992	240,238
Gross margin	25,680	'
Operating expenses	1,498,639	57,950
Other income (expense)	203	'
Provision for income taxes	-201,867	-23,138
Net income (loss)	-1,270,889	-34,812
LED [Member]	'	'
Sales	106,964	'
Cost of goods sold	62,018	'
Gross margin	44,946	'
Operating expenses	536,280	148,626
Other income (expense)	4	'
Provision for income taxes	'	'
Net income (loss)	-491,330	-148,626
Corporate [Member]	'	'
Sales	'	'
Cost of goods sold	'	'
Gross margin	'	'
Operating expenses	1,992,517	1,325,312
Other income (expense)	40,514	-19,010
Provision for income taxes	4,336	48,204
Net income (loss)	($1,956,339)	($1,392,526)

19_SEGMENT_INFORMATION_Details1

19. SEGMENT INFORMATION (Details 1) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Total assets	$6,234,890	$4,601,137
ORC [Member]	'	'
Total assets	1,903,094	3,370,300
LED [Member]	'	'
Total assets	712,806	769,056
CorporateMember	'	'
Total assets	$3,618,991	$461,781

19_SEGMENT_INFORMATION_Details2

19. SEGMENT INFORMATION (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Goodwill	'	$1,342,834
Intangible assets	2,009,892	2,271,425
Property, plant and equipment	7,073	'
ORC [Member]	'	'
Goodwill	'	1,342,834
Intangible assets	1,437,892	1,543,425
Property, plant and equipment	'	'
LED [Member]	'	'
Goodwill	'	'
Intangible assets	572,000	728,000
Property, plant and equipment	7,073	'
CorporateMember	'	'
Goodwill	'	'
Intangible assets	'	'
Property, plant and equipment	'	'

19_SEGMENT_INFORMATION_Details3

19. SEGMENT INFORMATION (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Amortization expense	$261,533	$91,575
Depreciation expense	35	0
Capital expenditures	7,143	0
ORC [Member]	'	'
Amortization expense	105,533	39,575
LED [Member]	'	'
Amortization expense	$156,000	$52,000