National Automation Services (NASV) 10-Q/A 24 Sep 15 2015 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2015	May. 20, 2015
Document And Entity Information
Entity Registrant Name	National Energy Services, Inc.
Entity Central Index Key	1,415,998
Document Type	10-Q/A
Document Period End Date	Mar. 31, 2015
Amendment Flag	true
Amendment Description	We are filing this Quarterly Report on Form 10-Q/A (the “Amended Filing”) to amend our Quarterly Report on Form 10-Q for the quarter ended March 31, 2015, which was filed with the Securities and Exchange Commission (“SEC”) on May 20, 2015 (the “Original Filing”). We are amending the Original Filing to restate our unaudited condensed consolidated financial statements as of March 31, 2015 and for the three-month periods ended March 31, 2015 and 2014 due to the incorrect valuation of certain intangible assets of our subsidiary, JD Field Services (“JD”), that we acquired in February 2014 and due to incorrect accounting of certain convertible notes that we entered into.
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		4,849,064
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,015

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2015	Dec. 31, 2014
CURRENT ASSETS
Cash	$ 113,287	$ 72,165
Accounts receivable, net	1,120,213	1,221,671
Other receivables	50,000	60,000
Prepaid expenses	1,099,256	1,353,033
Total current assets	2,382,756	2,706,869
Property, plant and equipment, net	16,454,207	16,683,881
Intangible assets, net	283,000	283,000
Security deposit	750	750
Deferred financing fees, net	179,998	189,349
TOTAL ASSETS	19,300,711	19,863,849
CURRENT LIABILITIES
Accounts payable and accrued liabilities	4,441,415	$ 5,294,325
Deferred revenue	201,709
Current portion of loans, capital leases and line of credit	3,826,089	$ 4,507,322
Current portion of convertible debt, net of discount of $635,489 and $444,544	576,997	158,737
Derivative liability	2,011,258	1,189,718
Mandatorily redeemable contingent liability	100,000	100,000
Current portion of related party payable	1,027,568	112,536
Total current liabilities	12,185,036	11,362,638
LONG TERM LIABILITIES
Long term portion of convertible debt, net of discount of $113,701 and $133,205	426,401	406,914
Long term related party payable, net of discount of $107,650 and $0, net of current portion	2,350	984,667
Long term loans, capital leases	8,429,501	8,666,493
Total liabilities	$ 21,043,288	$ 21,420,712
STOCKHOLDERS' DEFICIT
Preferred stock $0.001 par value, 10,000,000 authorized, 0 and 0 shares issued outstanding, net
Common stock $0.001 par value, 75,000,000 authorized, 4,484,184 and 4,019,738 shares issued outstanding, net	$ 4,485	$ 4,020
Additional paid in capital	$ 15,042,533	14,924,999
Stock payable		33,278
Accumulated deficit	$ (16,789,595)	(16,519,160)
Total stockholders' deficit	(1,742,577)	(1,556,863)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 19,300,711	$ 19,863,849

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Convertible debt, net of current discount	$ 635,489	$ 444,544
Convertible debt, net of noncurrent discount	113,701	133,205
Related party payable net, discount	$ 107,650	$ 0
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	4,484,184	4,019,738
Common stock, shares outstanding	4,484,184	4,019,738

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
REVENUE	$ 5,392,233	$ 2,004,606
Less: returns and allowances		(13,027)
NET REVENUE	$ 5,392,233	1,991,579
COST OF REVENUE	4,284,923	1,580,162
GROSS PROFIT	1,107,310	411,417
OPERATING EXPENSES
Selling, general and administrative expenses	195,685	263,866
Professional fees and related expenses	$ 168,976	21,878
Forgiveness of accrued officer compensation		(39,626)
TOTAL OPERATING EXPENSES	$ 364,661	246,118
OPERATING INCOME	$ 742,649	165,299
OTHER INCOME, non-operating
Gain on bargain purchase acquisition of JD		$ (1,464,515)
Gain on change in fair value of derivative liabilities	$ (717,375)
TOTAL OTHER INCOME, non-operating	(717,375)	$ (1,464,515)
OTHER EXPENSE, non-operating
Interest expense, net	1,730,459	125,209
TOTAL OTHER EXPENSE, non-operating	1,730,459	125,209
(LOSS) INCOME BEFORE PROVISION FOR INCOME TAXES	$ (270,435)	$ 1,504,605
PROVISION FOR INCOME TAXES
NET (LOSS) INCOME	$ (270,435)	$ 1,504,605
BASIC (LOSS) INCOME PER SHARE	$ (0.07)	$ 0.48
DILUTED (LOSS) INCOME PER SHARE	$ (0.07)	$ 0.45
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC	3,819,223	3,131,381
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED	3,819,223	3,330,090

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Operating Activities
Net (loss) income	$ (270,435)	$ 1,504,605
Cash used by operating activities
Depreciation and amortization	398,795	113,463
Amortization of debt discount on notes payable	525,091	$ 920
Change in fair value of derivative liabilities	62,746
Stock issued for services	$ 27,176
Forgiveness of accrued officer compensation		$ (39,626)
Gain on bargain purchase of JD Field Services		(1,464,515)
Changes in assets
Decrease (increase) accounts receivables	$ 101,458	$ (148,841)
Decrease other assets	10,000
Decrease (increase) prepaid expenses	253,777	$ (8,654)
Changes in liabilities
Increase deferred revenue	201,709
(Decrease) increase accounts payable and accrued liabilities	(638,213)	$ 21,276
Cash provided (used) by operating activities	$ 672,104	(21,372)
Investing Activities
Cash retained by subsidiary		104,816
Cash paid for fixed assets		(105,233)
Cash used for investing activities		(417)
Financing activities
Proceeds from line of credit	$ 2,388,028	172,373
Proceeds from convertible notes payable	409,250	$ 50,000
Proceeds on note payable	85,817
Deferred financing fees	(25,000)
Payments for note payable	(931,841)	$ (196,707)
Payments for leases	(7,350)	$ (9,033)
Payments on line of credit	(2,549,886)
Cash (used) provided by financing activities	(630,982)	$ 16,633
Increase (decrease) in cash	41,122	(5,156)
Cash at beginning of the year	72,165	17,696
Cash at end of the year	113,287	12,540
SUPPLEMENTAL CASH FLOW
Cash paid for interest	$ 304,809	$ 58,601
Cash paid for income taxes
SUPPLEMENTAL DISCLOSURE OF NON CASH INVESTING AND FINANCING TRANSACTIONS
Stock issued for acquisition of JD		$ 413,000
Capitalized leases		$ 132,000
Financed assets	$ 134,770
Stock for conversion of debt and interest	42,750
Debt discount	694,088
Derivative liability	758,794
Settlement of derivative on conversion of debt	$ 28,043

Organization and basis of prese

Organization and basis of presentation	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and basis of presentation	NOTE 1: Organization and basis of presentation Basis of Financial Statement Presentation The accompanying unaudited condensed consolidated financial statements of National Automation Services, a Nevada corporation (“NAS” or the “Company”), have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted in accordance with such rules and regulations. The information furnished in the consolidated financial statements includes normal recurring adjustments and reflects all adjustments, which, in the opinion of management, are necessary for a fair presentation of such financial statements. The condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany transactions and accounts have been eliminated in consolidation. These financial statements have been presented in accordance with the rules governing a smaller reporting company for both periods of March 31, 2015 and March 31, 2014. These condensed consolidated financial statements should be read in conjunction with the consolidated audited financial statements and notes thereto included in the Company’s Annual Report on Form 10-K filed with the SEC, from which the balance sheet information as of December 31, 2014 was derived, as adjusted for the Company’s finalization of the JD Field Services (“JD”) acquisition. Management determined that under the guidance of Financial Accounting Standards Board Accounting Standards Codification (“FASB” “ASC”) 805, an adjustment to record additional purchase price allocation was necessary as a part of the acquisition of JD on February 24, 2014. The “measurement” period under ASC 805 allows for retrospective adjustment of the business combination for one year from the acquisition date, or when all necessary information for the adjustment is available. After the measurement period, there is no revision allowed for subsequent information that is unrelated to the facts and circumstances existing at the time of the acquisition, except for error correction. Management recognizes that it had this one year period to apply corrective changes from the bargain purchase to intangible and tangible asset value and, as such it has re-measured the intangible asset value, and recognized a gain on its bargain purchase which has been reflected in the fiscal year ended December 31, 2014, and for the three months ended March 31, 2014 (See Note 15: Acquisition Business Overview NAS is a public holding company with subsidiaries which provide services for the domestic oil and gas industry. The Company’s business plan takes action with expansion through carefully selected acquisitions. The Company’s services are needed by a wide variety of oil and natural gas industry providers in both private and public sectors. The Company’s focus is to increase shareholder value through these carefully selected companies with NAS bringing oversight and resources to each, which is intended to allow them to maximize profitability and growth opportunities within their markets, and expanding their customer base. This strategy is intended to allow for rapid advancement in overall assets and revenue streams for the Company. On February 24, 2014, the Company entered into a purchase and sale agreement with JD. This is the first of several anticipated acquisitions that NAS has as a part of its growth strategy. JD provides oilfield services to the oil and gas industry primarily focused around those activities that are related to the drilling, operation(s) and maintenance of the well-site. They are licensed in all states west of the Mississippi River including Alaska to do trucking, but are focused primarily in the Rocky Mountain Region. Oilfield services provided include heavy haul, water haul, and rig moving services as well as equipment, supplies, and specialty long hauling services. JD also provides oil and gas equipment rental services, hot shot, roustabout services and construction site development services. JD also operates a fabrication division that builds special-order oil and gas equipment and trucks for customers. Reverse Stock Split On September 11, 2014, the Company amended its Certificate of Incorporation to implement a reverse stock split in the ratio of 1 share for every 200 shares of common stock. This amendment was approved and filed on record by the Nevada Secretary of State, effective September 11, 2014. On December 11, 2014, FINRA approved the reverse stock split for the Company. All the relevant information relating to numbers of shares and per share information contained in these consolidated financial statements has been retrospectively adjusted to reflect the reverse stock split for all periods presented. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Concentrations of Credit and Business Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high credit quality financial institutions and generally limits the amount of credit exposure to the amount in excess of the Federal Deposit Insurance Corporation coverage limit of $250,000. As of March 31, 2015, the Company did not have cash in any one banking institution that exceeded this limit. Derivative Financial Instruments The Company evaluates its convertible instruments, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under FASB ASC Topic 815, “Derivatives and Hedging.” The result of this accounting treatment is that the fair value of the derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income (expense). Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Equity instruments that are initially classified as equity that become subject to reclassification under FASB ASC Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. We analyzed the derivative financial instruments (the Convertible Note), in accordance with FASB ASC 815. The objective is to provide guidance for determining whether an equity-linked financial instrument is indexed to an entity’s own stock. This determination is needed for a scope exception which would enable a derivative instrument to be accounted for under the accrual method. The classification of a non-derivative instrument that falls within the scope of FASB ASC 815-40-05 “Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock” also hinges on whether the instrument is indexed to an entity’s own stock. A non-derivative instrument that is not indexed to an entity’s own stock cannot be classified as equity and must be accounted for as a liability. There is a two-step approach in determining whether an instrument or embedded feature is indexed to an entity’s own stock. First, the instrument’s contingent exercise provisions, if any, must be evaluated, followed by an evaluation of the instrument’s settlement provisions. The Company utilized binomial models that value the derivative liability within the notes based on a probability weighted discounted cash flow model. The Company utilized the fair value standard set forth by the Financial Accounting Standards Board, defined as the amount at which the assets (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale. Prepaid Expenses Amounts paid in advance for a benefit not yet received. This type of expense normally includes costs paid in one fiscal year (or period) that benefits a future year (or period). Property, Plant and Equipment As required by the Property, Plant and Equipment Topic of the FASB ASC, the Company is required to use a predetermined method in calculating depreciation expense. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, which is generally ten/fifteen years for heavy machinery, five years for vehicles, two to three years for computer software/hardware and office equipment and three to seven years for furniture, fixtures and office equipment. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful lives. Upon the sale or retirement of property or equipment, the cost and related accumulated depreciation or amortization is removed from our balance sheet with the resulting gain or loss reflected in our results of operations. Maintenance costs are expensed as incurred. Due to the nature of the equipment, major repairs are capitalized as they reflect an adjustment to the overall value of the equipment and its useful life can be extended. In evaluating the salvage value service equipment the Company uses a standard of, Machinery and Equipment - Worth approximately 10 - 30% of purchase price after 10-15 years depending on the asset. Vehicles - Worth approximately 20% of purchase price after 10-15 years depending on the asset. These salvage values are based on industry averages for the type of machinery and equipment used in oilfield services. Intangibles As required by the Intangible Asset Topic of the FASB ASC, Intangibles and Goodwill provides guidance on financial accounting and reporting related to goodwill and other intangibles, other than the accounting at acquisition for goodwill and other intangibles acquired in a business combination or an acquisition. Amortization of intangibles is determined by whether they have a definite useful life period or are indefinite. Those intangibles that are amortized are done so over their useful lives. The Company has elected to use a useful life of seven years or 84 months for its customer list. The definite life reflects the expected dissipation of the expected cash flow from the customer base of JD. Intangibles are tested for impairment annually and/or tested for impairment if a known triggering event occurs. Allowance for Doubtful Accounts As required by the Receivables Topic of FASB ASC, the Company is required to use a predetermined method in calculating the current value for its bad debt on overall accounts receivable. The Company estimates its accounts receivable risks to provide allowances for doubtful accounts accordingly. The Company believes that its credit risk for accounts receivable is limited because of the way in which it conducts business largely in the areas of contracts. Accounts receivable includes the accrual of work in process for project contracts and field service revenue. The Company recognizes that there is a potential of not being paid in a twelve (12) month period. The Company’s evaluation includes the length of time receivables are past due, adverse situations that may affect a contract’s scope to be paid, and prevailing economic conditions. The Company assesses each and every customer to conclude whether or not remaining balances outstanding need to be placed into allowance and then re-evaluated for write-off. The Company reviews all accounts to ensure that all efforts have been exhausted before noting that a customer will not pay for services rendered. The evaluation is inherently subjective and estimates may be revised as more information becomes available. Sales Taxes The Company collects sales tax. The amount received is credited to a liability account as payments are received or invoices are generated. At any point in time, this account represents the net amount owed to the taxing authority for amounts collected but not yet remitted. Sales taxes are then remitted to the appropriate taxing jurisdictions. Earnings (loss) per share basic and diluted Earnings per share is calculated in accordance with the Earnings per Share Topic of the FASB ASC. The weighted-average number of common shares outstanding during each period is used to compute basic earnings (loss) per share. Diluted earnings per share is computed using the weighted average number of shares plus dilutive potential common shares outstanding. Potentially dilutive common shares consist of employee stock options, warrants, and other convertible securities, and are excluded from the diluted earnings per share computation in periods where the Company has incurred net loss. During the three months ended March 31, 2015, the Company recorded net loss, resulting in no dilutive common shares, and during the three months ended March 31, 2014, the Company incurred net income, resulting in dilutive common shares. Fair Value Accounting As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions (For additional information see Note 13: Fair value The three levels of the fair value hierarchy are described below: Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3 Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). Revenue Recognition As required by the Revenue Recognition Topic of FASB ASC, the Company is required to use predetermined contract methods in determining the current value for revenue. Service Contracts In all cases, revenue is recognized as earned by the Company. As the client becomes liable to the Company for services provided, as defined in the agreement, the client is then invoiced and revenue is accordingly recognized and recorded. The Company does not recognize or record any revenues for which it does not have a legal basis for invoicing or legally collecting.

Restatement of Prior Periods

Restatement of Prior Periods	3 Months Ended
	Mar. 31, 2015
Restatement Of Prior Periods
Restatement of Prior Periods	NOTE 2: Restatement of Prior Periods The condensed consolidated financial statements for the first quarter of 2015 presented in this amended report are restated to correct certain intangible assets which the Company valued incorrectly at the time of issuance and to further correct the accounting treatment of certain convertible notes we entered into which require assessment under derivative accounting. In the unaudited condensed consolidated financial statements included in the Quarterly Report on Form 10-Q for the period ended March 31, 2015 filed with the SEC on March 20, 2015 (the “Original Filing”), we reported our re-calculation of the fair value of the acquisition of JD based on a valuation report of certain intangible assets and the retrospective adjustment of the previously reported fair values. However, subsequent to the filing of the Original Filing, we discovered that a number of the valuation metrics in the valuation report required amendment which ended up having a material impact on the intangible asset valuation performed, including in particular the customer relationships, requiring correction of the previously issued valuation of intangible assets in the unaudited condensed consolidated financial statements included in the Original Filing. In addition, in the fourth quarter 2014 and first quarter of 2015, the Company entered into a series of convertible notes with conversion discounts, beneficial conversion features and coupon rates. The Company determined that it incorrectly accounted for the conversion features of the convertible notes as beneficial conversion features and should have accounted for them as derivatives in accordance with ASC Topic No. 815-15 “Derivatives and Hedging; Embedded Derivatives” (“Topic No. 815-15”). Topic No. 815-15 requires the Company to bifurcate and separately account for the conversion features as an embedded derivative contained in its convertible notes. The Company is required to carry the embedded derivative on its balance sheet at fair value and account for any unrealized change in fair value as a component of results of operations. The Company valued the embedded derivative using a binomial pricing model. The effect of the restatement on the condensed consolidated balance sheets, the condensed consolidated statements of income and condensed consolidated statements of cash flows for the quarter ended March 31, 2015 are presented in the following tables: ASSETS As originally reported at MAR 31, 2015 Restatement Adjustments As restated Intangible assets, net $ 4,574,857 $ 4,291,857 (1) $ 283,000 Other assets 19,017,711 19,017,711 TOTAL ASSETS $ 23,592,568 $ 4,291,857 $ 19,300,711 Derivative liability $ — $ 2,011,258 (1) $ 2,011,258 Convertible notes, net of discount 1,156,790 (153,392 ) (1) 1,003,398 Other liabilities 18,028,632 18,028,632 TOTAL LIABILITIES 19,185,422 1,857,866 21,043,288 DEFICIT Common stock 4,485 4,485 Additional paid in capital 15,975,939 (933,406 ) (1) 15,042,533 Accumulated deficit (11,573,278 ) (5,216,317 ) (1) (16,789,595 ) TOTAL DEFICIT 4,407,146 (6,149,723 ) (1,742,577 ) TOTAL LIABILITIES AND STOCKHOLDER’S DEFICIT $ 23,592,568 $ (4,291,857 ) (1) $ 19,300,711 (1) Adjustment reflects correction of an error. CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS As originally reported at MAR 31, 2015 Restatement Adjustments As restated MAR 31, 2015 TOTAL OPERATING INCOME $ 606,113 $ 136,536 (1) $ 742,649 OTHER (INCOME) / EXPENSE Interest expense, net 669,713 1,060,746 (1) 1,730,459 Gain on change in fair value of derivative liabilities — (717,375 ) (1) (717,375 ) TOTAL OTHER (INCOME) / EXPENSE 669,713 343,371 1,013,084 NET INCOME $ (63,600 ) $ (206,835 ) $ (270,435 ) BASIC (LOSS) INCOME PER SHARE $ (0.02 ) $ (0.07 ) DILUTED (LOSS) INCOME PER SHARE $ (0.02 ) $ (0.07 ) WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC 3,819,223 3,819,223 WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC 3,819,223 3,819,223 (1) Adjustment reflects correction of an error. CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS As originally reported at MAR 31, 2015 Restatement Adjustments As restated MAR 31, 2015 Net loss $ (63,600 ) (206,835 ) (1) $ (270,435 ) Cash used by operating activities Amortization of debt discount on notes payable — 525,091 (1) 525,091 Change in fair value of derivative liabilities — 62,746 (1) 62,746 Accretion of convertible notes BCF 244,466 (244,466 ) (1) — Depreciation and amortization 535,331 (136,536 ) (1) 398,795 Other (44,093 ) — (44,093 ) Cash provided by operating activities 672,104 — 672,104 Cash used for investing activities — — — Cash used for financing activities (630,982 ) — (630,982 ) Increase in cash 41,122 — 41,122 Cash at beginning of the year 72,165 — 72,165 Cash at the end of the year $ 113,287 $ 113,287 SUPPLEMENTAL DISCLOSURE OF NON CASH INVESTING AND FINANCING TRANSACTIONS Beneficial conversion feature on convertible debt $ (470,630 ) $ 470,630 (1) $ — Debt discount $ (35,000 ) $ 729,088 (1) $ 694,088 Derivative liability $ — $ 758,794 (1) $ 758,794 Settlement of derivative on conversion of debt $ — $ 28,043 (1) $ 28,043 (1) Adjustment reflects correction of an error.

Recently adopted and recently i

Recently adopted and recently issued accounting guidance	3 Months Ended
	Mar. 31, 2015
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recently adopted and recently issued accounting guidance	NOTE 3: Recently adopted and recently issued accounting guidance Adopted In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern In November 2014, FASB issued ASU No. 2014-17, Business Combinations (Topic 805): Pushdown Accounting. Topic 250, Accounting Changes and Error Corrections Issued In February 2015, FASB issued ASU No. 2015-02, Consolidation. In January 2015, FASB issued ASU No. 2015-01, Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items. In November 2014, FASB issued ASU No. 2014-18, Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination. In November 2014, FASB issued ASU No. 2014-16, Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the SEC did not, or are not believed by management to, have a material impact on the Company’s present or future financial position, results of operations or cash flows.

Liquidity resources and future

Liquidity resources and future capital requirements	3 Months Ended
	Mar. 31, 2015
Liquidity resources and future capital requirements [Abstract]
Liquidity resources and future capital requirements	NOTE 4: Liquidity resources and future capital requirements For the three months ended March 31, 2015, the Company had a working capital deficit of $9,802,280 and a stockholders’ deficit of $1,742,577, which raises substantial doubt regarding the Company’s ability to continue as a going concern. The Company has incurred substantial operating losses and negative cash flows from operations. Management plans to address these losses by acquiring business with operating income and that have cash flows from operations. The first of these acquisitions was completed on February 24, 2014 in which the Company acquired JD Field Services, Inc. In addition, the Company is seeking to refinance and extend terms of its loans, lines of credit and long-term debt. Also the Company amended its Certificate of Incorporation to implement a reverse stock split in the ratio of 1 share for every 200 shares of common stock (and was approved by FINRA on December 11, 2014). In 2014, the Company implemented its plan to acquire companies with income from operations and positive cash flows. The Company’s total cash increased approximately by $100,800, or 806%, to approximately $113,300 for the three months ended March 31, 2015, compared to approximately $12,500 for the three months ended March 31, 2014. The Company’s consolidated cash flows for the three months ended March 31, 2015, and 2014 and total operating income for March 31, 2015 and 2014 were as follows: MAR 31, 2015 MAR 31, 2014 Net cash provided by (used in) operating activities $ 672,100 $ (21,400 ) Net cash used in investing activities $ — $ (400 ) Net cash (used in ) provided by financing activities $ (631,000 ) $ 16,600 Total net (loss) income $ (270,435 ) $ 1,504,605 In connection with the preparation of the Company’s financial statements for the three months ended March 31, 2015, the Company has analyzed its cash needs for the next twelve months. The Company believes that its current cash position and forecasted cash flow from operations is adequate to meet its cash requirements for at least the next twelve months.

Accounts receivable, net

Accounts receivable, net	3 Months Ended
	Mar. 31, 2015
Accounts Receivable, Net [Abstract]
Accounts receivable, net	NOTE 5: Accounts receivable, net MAR 31, DEC 31, 2015 2014 Accounts receivable $ 1,186,360 $ 1,287,818 Less: allowance for doubtful accounts (66,147 ) (66,147 ) Total $ 1,120,213 $ 1,221,671

Property, plant & equipment, ne

Property, plant & equipment, net	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, plant & equipment, net	NOTE 6: Property, plant & equipment, net MAR 31, DEC 31, 2015 2014 Buildings $ 78,927 $ 78,927 Furniture and fixtures 46,923 46,923 Vehicles 4,613,407 4,479,273 Machinery and equipment 13,234,926 13,234,926 Less: Accumulated depreciation (1,519,976 ) (1,156,168 ) Total $ 16,454,207 $ 16,683,881 Depreciation expense for the three months ended March 31, 2015, was $363,807 and for the year ended December 31, 2014, was $1,214,390.

Other receivable

Other receivable	3 Months Ended
	Mar. 31, 2015
Other receivable [Abstract]
Other receivable	NOTE 7: Other receivable In August 2014, the Company entered into a term sheet to acquire additional funds for repayment of debt and capital purchases. There was a required deposit in the amount of $70,000 for the agreement to be executed. As of September 30, 2014, the Company recognized that the execution of the term sheet was not viable and therefore the Company asked for a return of the deposit as of December 31, 2014, of which $20,000 has been returned to the Company as of March 31, 2015.

Intangible assets, net

Intangible assets, net	3 Months Ended
	Mar. 31, 2015
Intangible Assets Net
Intangible assets, net	NOTE 8: Intangible assets, net With the purchase of JD on February 24, 2014, the Company, under guidance of FASB ASC 805, determined that an adjustment to record additional purchase price allocation was necessary. The “measurement” period under ASC 805 allows for retrospective adjustment of the business combination for one year from the acquisition date, or when all necessary information for the adjustment is available. After the measurement period, there is no revision allowed for subsequent information that is unrelated to the facts and circumstances existing at the time of the acquisition, except for error correction. Management recognizes that it had this one year period to apply corrective changes from the bargain purchase to intangible and tangible asset value and, as such the Company has re-measured the intangible asset value and recognized a gain on its bargain purchase which has been reflected retrospectively as of February 24, 2014. The Company recognized additional intangible assets which contributed to the overall value of JD (See Note 15: Acquisitions MAR 31, DEC 31, 2015 2014 Brand name $ 277,000 $ 277,000 Domain name / website 6,000 6,000 283,000 283,000 Less: Accumulated amortization — — Total $ 283,000 $ 283,000 NAS MAR 31, 2014 JD MAR 31, 2014 Adjustments MAR 01, 2014 MAR 31, 2014 REVENUE $ — $ 2,004,606 $ 3,323,970 $ 5,328,576 COST OF REVENUE — 1,593,189 2,866,012 4,459,201 GROSS PROFIT — 411,417 — 869,375 OPERATING EXPENSES Selling, general and administrative expenses 55,557 208,309 362,607 626,473 Professional fees and related expenses 21,436 442 2,570 24,448 Forgiveness of accrued officer compensation (39,626 ) — — (39,626 ) TOTAL OPERATING EXPENSES 37,367 208,751 — 611,295 OPERATING INCOME (LOSS) $ (37,367 ) $ 202,666 $ — $ 258,080 OTHER EXPENSE, non-operating Gain on acquisition, bargain purchase of JD — (1,620,071 ) 39,208 (1,580,863 ) Interest expense, net 70,160 55,049 53,571 178,780 TOTAL OTHER EXPENSE (INCOME), non-operating 70,160 (1,565,022 ) — (1,402,083 ) INCOME (LOSS) BEFORE PROVISION FOR INCOME TAXES (107,527 ) 1,767,688 — 1,660,163 PROVISION FOR INCOME TAXES — — — — NET (LOSS) INCOME $ (107,527 ) $ 1,767,688 $ — $ 1,660,163 BASIC (LOSS) INCOME PER SHARE $ (0.00 ) $ 0.53 DILUTED (LOSS) INCOME PER SHARE $ (0.00 ) $ 0.50 WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC 3,131,381 3,131,381 WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED 3,131,381 3,330,090

Loans, capital lease and lines

Loans, capital lease and lines of credit	3 Months Ended
	Mar. 31, 2015
Debt and Capital Lease Obligations [Abstract]
Loans, capital lease and lines of credit	NOTE 9: Loans, capital lease and lines of credit The following table represents the outstanding principle balance of loans, capital leases and lines of credit (“LOC”) and accrued interest for the Company as of March 31, 2015. Description Loan date Maturity date Original amount of loan Interest rate Balance as of MAR 31, 2015 Ally 02 /24/2014 02 /10/2019 $ 43,395 4.01 % $ 29,552 Commercial Credit Group 12 /19/2014 12 /19/2019 1,940,969 10.00 % 1,492,648 Cat Financial 02 /24/2014 11 /09/2016 186,549 5.95 % 83,491 Equify 04 /08/2014 05 /01/2019 1,480,412 7.10 % 1,266,296 Phil Timothy 02 /24/2014 03 /28/2023 2,650,000 6.00 % 2,220,528 Ford Credit 02 /24/2014 03 /16/2016 23,700 4.34 % 8,615 Ford Credit 02 /24/2014 09 /28/2015 28,700 6.54 % 8,177 Ford Credit 02 /24/2014 06 /05/2016 88,575 7.89 % 31,456 Ford Credit 02 /24/2014 02 /28/2015 56,372 6.49 % 5,977 Ford Credit 02 /24/2014 03 /29/2017 73,005 7.89 % 34,229 Ford Credit 02 /24/2014 09 /30/2015 94,000 5.74 % 11,055 Ford Credit 02 /24/2014 09 /19/2016 45,994 8.29 % 20,108 Ford Credit 09 /01/2014 08 /01/2017 43,110 5.04 % 30,516 GE Capital 09 /01/2014 08 /01/2019 213,600 6.96 % 192,333 GE Capital 09 /01/2014 08 /01/2020 203,789 6.93 % 187,502 GE Capital 09 /01/2014 08 /01/2016 48,000 9.11 % 33,007 GE Capital 02 /24/2014 10 /10/2018 189,151 6.42 % 121,653 GE Capital 02 /24/2014 07 /01/2018 153,944 7.20 % 93,898 John Deere Financial 02 /24/2014 09 /26/2017 262,350 4.00 % 142,149 Axis Capital 2 /20/2015 2 /20/2020 600,000 8.62 % 591,562 Mack Financial Services 02 /24/2014 03 /12/2016 326,746 6.00 % 80,700 Mack Financial Services 02 /24/2014 11 /09/2016 347,520 6.00 % 147,568 MACU 02 /24/2014 10 /26/2018 41,540 2.99 % 31,041 Zion’s Bank 02 /24/2014 10 /15/2026 150,000 4.86 % 122,066 Zion’s Bank 02 /24/2014 10 /10/2016 101,091 4.57 % 26,669 Zion’s Bank 02 /24/2014 09 /30/2017 7,680,000 4.57 % 4,225,706 Zion’s Bank – LOC — — — — 464,748 H&E Equipment 02 /24/2014 05 /01/2017 176,234 12.00 % 117,799 National Insurance 06 /01/2014 05 /31/2015 504,555 6.00 % 86,851 South Bay Capital 07 /25/2008 — 10,926 12.00 % 10,926 Capital lease 01 /15/2009 — 33,591 — 33,591 Goss 09 /19/2013 09 /19/2016 20,000 12.00 % 20,000 Kinney2 11 /01/2013 10 /31/2014 50,000 12.00 % 50,000 O’Connor 04 /01/2009 — 71,000 10.00 % 71,000 Hanley 04 /01/2009 — 79,913 10.00 % 79,913 Spiker 12 /31/2010 — 9,500 10.00 % 9,500 Jesse 12 /31/2010 — 9,760 10.00 % 9,760 Marlow 12 /31/2010 — 13,000 10.00 % 13,000 Goss2 02 /28/2014 11 /28/2014 50,000 10.00 % 50,000 Total debt liabilities 12,255,590 Less: current portion (3,826,089 ) Total long term liabilities $ 8,429,501 Line of credit The Company has a $500,000 unsecured line of credit with Zion’s First National Bank. At March 31, 2015, interest was charged at LIBOR + 3.85%. The line of credit has been renewed through June 2015. The line of credit balance as of March 31, 2015 was $ 464,748. Mandatorily redeemable common stock On June 6, 2014, the Company entered into a settlement and release agreement providing for the grant of an aggregate of 53,837 shares of restricted stock in consideration for the settlement of outstanding debt due under a convertible note April 11, 2011, valued at $269,186. In connection with the agreement, the Company agreed to repurchase 20,000 shares of the shares issued for $100,000 within 30 days following the completion of a planned secondary offering. No secondary offering has been commenced as of the date of this report. The agreement further provides that if the Company does not timely purchase the shares in accordance with the agreement then if the said shares have a value of less than $100,000, the holder is entitled to additional shares to compensate up to the $100,000 in value. As such as of March 31, 2015, the Company recognized a mandatorily redeemable common stock to present the obligation of the $100,000.

Convertible notes

Convertible notes	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Convertible notes	NOTE 10: Convertible notes As of March 31, 2015, the following convertible notes payable are outstanding (see Note 13: Fair Value for information on debt discount Description Balance as of MAR 31, 2015 Balance as of DEC 31, 2014 Convertible note issued on October 1, 2014, at a 12% interest rate per annum for three (3) years, convertible to shares of common stock at discount to market price of Company common stock. $ 250,000 $ 250,000 Convertible note issued on October 1, 2014, at a 12% interest rate per annum for three (3) years, convertible to shares of common stock at discount to market price of Company common stock. 245,000 245,000 Convertible note issued on October 20, 2014, at a 12% interest rate per annum for three (3) years, convertible to shares of common stock at discount to market price of Company common stock. 45,000 45,000 Convertible note issued on December 16, 2014, at a 12% interest rate per annum for one (1) year, convertible to shares of common stock at $2.00 per share or if the Company’s common stock falls below a certain price, at a discount to market price of Company common stock. 250,000 250,000 Convertible note issued on December 16, 2014, at a 10% interest rate per annum for one (1) year, convertible to shares of common stock at discount to market price of Company common stock. 219,500 249,400 Convertible note issued on December 16, 2014, at a 8% interest rate per annum for nine (9) months, convertible to shares of common stock at discount to market price of Company common stock. 104,000 104,000 Convertible note issued on January 31, 2015, at a 12% interest rate per annum for two (2) months, convertible to shares of common stock at discount to market price of Company common stock. 159,838 — Convertible note issued on January 30, 2015, at a 8% interest rate per annum for ten (10) months, convertible to shares of common stock at discount to market price of Company common stock. 64,000 — Convertible note issued on February 12, 2015, at a 12% interest rate per annum for six (6) months, convertible to shares of common stock at discount to market price of Company common stock. 180,000 — Convertible note issued on February 27, 2015, at a 8% interest rate per annum for one (1) year, convertible to shares of common stock at discount to market price of Company common stock. 110,250 — Convertible note issued on March 11, 2015, at a 8% interest rate per annum for one (1) year, convertible to shares of common stock at discount to market price of Company common stock. 35,000 — Convertible note issued on March 12, 2015, at a 8% interest rate per annum for one (1) year, convertible to shares of common stock at discount to market price of Company common stock. 55,000 — Convertible note issued on March 21, 2015, at a 10% interest rate per annum for six (6) months, convertible to shares of common stock at discount to market price of Company common stock. 35,000 — Total 1,752,588 1,143,400 Less: Debt discount (749,190 ) (577,749 ) Less: Current portion convertible debt (576,997 ) (158,737 ) Total Long-term portion of convertible debt $ 426,401 $ 406,914 On January 31, 2015, the Company issued a short term convertible promissory note in the principal amount of $159,838 that matured on March 29, 2015. The note bears an interest rate of 12% per annum and may be prepaid in whole or in part, subject to certain conditions. The note may be converted into shares of the Company’s common stock at a discount to the market price of the Company’s common stock. On January 30, 2015, the Company issued a convertible promissory note in the principal amount of $64,000 bearing interest at the rate of 8% per annum. The note matures on November 3, 2015 and the principal and any accrued interest thereon may be prepaid, subject to certain conditions. The note may be converted into shares of the Company’s common stock at a discount to the market price of the Company’s common stock. On February 12, 2015, the Company issued a convertible promissory note in the principal amount of $180,000 for a purchase price of $125,000 reflecting a $50,000 OID. The note matures six-months from the date of issuance and accrues interest at 12% per annum or the maximum rate permitted by law in an event of default. The note may be converted into shares of the Company’s commons stock at a discount to the market price of the Company’s common stock. On February 27, 2015, the Company issued a convertible promissory note in the principal amount of $110,250 for a purchase price of $105,000 reflecting a 5% OID. The note matures one-year from the date of issuance and accrues interest at the rate of 8% per annum increasing to 12% per annum in an event of default. The note may be converted into shares of the Company’s commons stock at a discount to the market price of the Company’s common stock. On March 11, 2015, the Company issued a convertible promissory note in the principal amount of $35,000 in exchange for a convertible promissory note issued to a related party originally issued on July 25, 2014. The note matures one-year from the date of issuance and bears “guaranteed” interest at the rate of 8%. The note may be converted into shares of the Company’s commons stock at a discount to the market price of the Company’s common stock. On March 12, 2015, the Company issued a convertible promissory note in the principal amount of $55,000 for a purchase price of $50,000, reflecting a 10% OID. The note matures one-year from the date of issuance and bears “guaranteed” interest at the rate of 8%. The note may be converted into shares of the Company’s commons stock at a discount to the market price of the Company’s common stock. On March 21, 2015, the Company issued a convertible promissory note in the principal amount of $35,000 to a related party bearing interest at the rate of 10% per annum. The note matures on September 30, 2015 and the principal and any accrued interest thereon may be prepaid, subject to certain conditions. The note may be converted into shares of the Company’s commons stock at a discount to the market price of the Company’s common stock.

Operating lease agreement

Operating lease agreement	3 Months Ended
	Mar. 31, 2015
Leases, Operating [Abstract]
Operating lease agreement	NOTE 11: Operating lease agreement On June 21, 2014, the Company entered into an operating lease agreement for our corporate offices located in Las Vegas, Nevada. The operating lease runs from July 1, 2014 for 12 months to June 30, 2015 with a non-related third party for $750 per month with no annual increase. The Company’s subsidiary JD rents its facility from a related party (see Note 12: Related party transactions

Related party transactions

Related party transactions	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Related party transactions	NOTE 12: Related party transactions On February 24, 2014, the Company assumed a 6% promissory note in the principal amount of $474,667 issued to a director and a beneficial owner of 5% or more of our common stock, in connection with the acquisition of JD. As of March 31, 2015, the Company owes an additional $45,121, as expenses that were paid by the director on behalf of the Company. As of March 31, 2015, $519,788 of principal and $32,890 of interest was outstanding. On February 24, 2014, the Company assumed a 7.05% promissory note in the principal amount of $510,000 issued to a beneficial owner of 5% or more of our common stock, in connection with the acquisition of JD. As of March 31, 2015, $507,781 of principal and $9,597 of interest was outstanding. On February 27, 2015, the Company amended loans to the Company made by a related party dated April 2, 2014 and April 22, 2014, in the original principal amounts of $50,000 and $28,000, respectively such that the remaining principal was combined into one convertible debenture in the principal amount of $110,000. The debenture matures on January 30, 2020 and bears interest at the rate of 10% per annum. The note may be converted into shares of the Company’s commons stock at a discount to the market price of the Company’s common stock. The Company’s subsidiary JD also rents its facility; the lease is with a related party for $10,500 per month. For the three months ended March 31, 2015, rent expense was $31,500. This lease is on a month-to-month basis.

Fair Value

Fair Value	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value	NOTE 13: Fair Value In accordance with authoritative guidance, the table below sets forth the Company’s financial assets and liabilities measured at fair value by level within the fair value hierarchy. Assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company’s financial liabilities that were subject to fair value measurements consist of a debt conversion feature that has been recorded as a liability based on Level 3 unobservable inputs. Alternate probabilities would have resulted in increases or decreases in the fair value of the debt conversion feature liability: Fair value Measurements at March 31, 2015 Total Level 1 Level 2 Level 3 Derivative liability Debt conversion feature $ 2,011,258 — — $ 2,011,258 Total financial liabilities $ 2,011,258 — — $ 2,011,258 Fair value Measurements at December 31, 2014 Total Level 1 Level 2 Level 3 Derivative liability Debt conversion feature $ 1,189,718 — — $ 1,189,718 Total financial liabilities $ 1,189,718 — — $ 1,189,718 The table below presents a summary of changes in the Company’s debt conversion feature liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended March 31, 2015: MAR 31, 2015 MAR 31, 2014 Debt conversion feature: Beginning balance $ 1,189,718 $ — Additions 1,566,957 — Adjustments resulting from changes in fair value recognized in earnings (717,375 ) — Total 2,039,300 — Issuance of common stock (28,042 ) — Ending balance $ 2,011,258 $ — The following table sets forth the Company’s valuation techniques and significant unobservable inputs used to determine fair value for significant Level 3 liabilities: Fair Value Assets Liabilities Valuation Technique(s) Significant Unobservable Input Range Debt conversion feature liability March 31, 2015 $ — $ 2,011,258 Binomial option pricing model Expected term (years) 0.32 – 2.13 Volatility 303.94% December 31, 2014 $ — $ 1,189,718 Binomial option pricing model Expected term 0.71 – 2.58 Volatility 271.84% Debt conversion feature liability The fair value of the debt conversion feature liability includes the estimated timing of the events as well as the related probabilities of occurrence. The shorter/longer the period estimated to the event, the higher/lower the value of the debt conversion feature liability. The higher/lower the probability of occurrence, the higher/lower the value of the debt conversion feature liability.

Stockholders' deficit

Stockholders' deficit	3 Months Ended
	Mar. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' deficit	NOTE 14: Stockholders’ deficit Preferred Stock On September 11, 2014, the Company amended its Certificate of Incorporation to authorize 10,000,000 shares of preferred stock with a par value of $0.001, the designations, rights and preferences of which is to be determined by the Board of Directors. Common Stock On December 31, 2014, the Company amended its employment contract with an executive officer of the Company. Per the agreement the Company granted 110,000 shares at a value of $0.01 per share or $1,100. These shares were issued on January 9, 2015. On December 31, 2014, the Company granted 160,890 shares as a part of conversion of debt. The shares were valued based on the conversion price of $0.20 or $32,178 total value consideration of both principle and interest. These shares were issued on January 9, 2015. On February 20, 2015, the Company entered into a consulting agreement. Per the terms of the agreement the Company issued 128,720 shares of the Company’s common stock at a value of $0.15 or $19,308. On March 2, 2015, a holder of a note converted a portion of the note. The Company issued 12,077 shares at a value of $0.82 or $10,000. On March 16, 2015, a holder of a note converted a portion of the note. The Company issued 13,889 shares at a value of $0.72 or $10,000. On March 23, 2015, a holder of a note converted principal and interest of a note. The Company issued 15,500 shares at a value of $1.00 or $15,500. On March 27, 2015, a holder of a note converted a portion of the note. The Company issued 14,620 shares at a value of $0.68 or $10,000. On March 31, 2015, a holder of a note converted remaining interest on a note entered into on July 25, 2014. The Company issued 8,750 shares at a value of $0.20 or $1,750. Warrants The fair value of each award discussed below is estimated on the date of grant using the Black-Scholes valuation model that uses the assumptions noted in the following table. Expected volatilities are based on volatilities from the Company’s traded common stock. The risk-free rate for the periods within the contractual life of the option is based on the U.S. Treasury bond rate in effect at the time of the grant for bonds with maturity dates at the estimated term of the options. April 11, 2014 Expected volatility 294.42 % Weighted-average volatility 294.42 % Expected dividends 0 Expected term (in years) 0.5 Risk-free rate 0.06 % Non vested warrants Warrants Weighted average price of warrants Granted, non-vested at March 31, 2015 140,000 $ 7.70 Total granted, non-vested at March 31, 2015 140,000 $ 7.70 On April 11, 2014, the Company entered into two consulting agreements which had warrants, which provided a vest date based upon the completion of milestones within the consulting agreement. Once vested, the warrants would have an execution period of 360 days from date of vest to expiration at an execution value of $0.002, and conversion of 1:1. Based on the noted Black-Scholes calculation the Company estimated the weighted average price per warrant noted in the above table. As of April 11, 2015, the warrants have expired and are no longer executable. December 31, 2014 Expected volatility 297.60 % Weighted-average volatility 297.60 % Expected dividends 0 Expected term (in years) 1.5 Risk-free rate 0.06 % Non vested options Options Weighted average price of Options Granted, non-vested at March 31, 2015 35,000 $ 1.65 Total granted, non-vested at March 31, 2015 35,000 $ 1.65 On December 31, 2014, the Company entered into an amended employment agreement with its Chief Executive Officer providing for the grant of options to purchase 35,000 shares at an exercise price of $0.01 per share. The options have a term of 18 months (based on the terms of the agreement) and begin to vest on the first anniversary of the date of grant. Based on the noted Black-Scholes calculation the Company estimated the weighted average price per options noted in the above table. As of March 31, 2015, the options have not vested however management has expensed value over the life of the vesting period. As of March 31, 2015, the amount expensed is $9,619.

Acquisitions

Acquisitions	3 Months Ended
	Mar. 31, 2015
Business Combinations [Abstract]
Acquisitions	NOTE 15: Acquisitions Acquisition of JD Field Services, Inc. On February 24, 2014, the Company entered into a purchase and sale agreement with JD, its first acquisition in the oil and gas industry. JD provides oilfield services to the oil and gas industry primarily focused around those activities that are related to the drilling, operation(s) and maintenance of the well-site. They are licensed in all states west of the Mississippi River including Alaska to do trucking, but are focused primarily in the Rocky Mountain Region. Oilfield services provided include heavy haul, water haul, and rig moving services as well as equipment, supplies, and specialty long hauling services. JD also provides oil and gas equipment rental services, hot shot, roustabout services and construction site development services. JD also operates a fabrication division that builds special-order oil and gas equipment and trucks for customers. As this is the Company’s first acquisition in the oil and gas industry, management did not have the historical knowledge to be able to estimate its intangible or goodwill items properly and therefore it hired a valuation consultant to estimate and value any intangible assets that may have been in existence as of the date of acquisition. The valuation report provided to management details information as to the carrying value of certain intangible assets as a part of the purchase of JD in February 2014. Management has accepted the valuation report and has determined in accordance with FASB ASC 805 there is an additional adjustment to record the additional purchase price allocation at February 24, 2014. The “measurement” period under FASB ASC 805 allows for retrospective adjustment of the business combination for one year from the acquisition date, or when all necessary information for the adjustment is available. After the measurement period, there is no revision allowed for subsequent information that is unrelated to the facts and circumstances existing at the time of the acquisition, except for error correction. Based on the measurement period the Company re-calculated the fair value of the business acquisition as follows: ASSETS FEB 24, 2014 Cash $ 104,816 Accounts receivable 1,887,074 Prepaid expense 152,892 Fixed Assets 14,138,387 Intangible assets, net 283,000 Deferred financing fees, net 29,402 LIABILITIES A/P, accrued, loans and LOC (14,718,056 ) Fair Market Value of Net Identifiable Assets on 2/24/2014 $ 1,877,515 Purchase Price Less: stock for consideration (413,000 ) Bargain purchase option $ 1,464,515 Less: Bargain purchase option value previously recognized (1,620,071 ) Re-measurement balance of bargain purchase option as of February 24, 2014 $ 155,556 The Company has retrospectively adjusted the previously reported fair values to reflect these amounts as follows: ASSETS As reported at DEC 31, 2014 10-K/A Measurement Period Adjustments As Retrospectively Adjusted DEC 31, 2014 Accounts receivable, net $ 1,660,227 $ (438,556 ) (1) $ 1,221,671 Intangible assets, net — 283,000 (2) 283,000 Other assets 18,359,178 — 18,359,178 TOTAL ASSETS $ 20,019,405 (155,556 ) $ 19,863,849 TOTAL LIABILITIES $ 21,420,712 — $ 21,420,712 EQUITY Common stock 4,020 — 4,020 Additional paid in capital 14,924,999 — 14,924,999 Stock payable 33,278 — 33,278 Accumulated deficit (16,363,604 ) (155,556 ) (2) (16,519,160 ) TOTAL EQUITY (1,401,307 ) (155,556 ) (1,556,863 ) TOTAL LIABILITIES AND STOCKHOLDER’S EQUITY $ 20,019,405 (155,556 ) $ 19,863,849 (1) Adjustment reflects valuation under re-measurement as per guidance of FASB ASC 805. (2) Adjustment reflects additional intangibles (See Note 8: Intangibles As originally reported at MAR 31, 2014 Measurement As Retrospectively Adjusted MAR 31, 2014 TOTAL OPERATING INCOME $ 165,299 $ — $ 165,299 OTHER (INCOME) / EXPENSE Interest expense, net 125,209 — 125,209 Gain on bargain purchase of JD (1,620,071 ) 155,556 (1) (1,464,515 ) TOTAL OTHER (INCOME) / EXPENSE (1,494,862 ) 155,556 (1,339,306 ) NET INCOME $ 1,660,161 $ (155,556 ) $ 1,504,605 BASIC (LOSS) INCOME PER SHARE $ 0.53 — $ 0.48 DILUTED (LOSS) INCOME PER SHARE $ 0.50 — $ 0.45 WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC 3,131,381 3,131,381 WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC 3,330,090 3,330,090 (1) Adjustment reflects additional intangibles (See Note 8: Intangibles

Subsequent events

Subsequent events	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent events	NOTE 16: Subsequent events On April 9, 2015, the Company entered into four consulting agreements. Per the terms of the agreements the Company is to issue 10,000 shares, per agreement for a total issuance of 40,000 shares of the Company’s common stock at a value of $0.85 or $34,000. On April 16, 2015, a holder of a note converted a portion of the note. The Company issued 33,333 shares at a value of $0.45 or $15,000. On April 17, 2015, the Company entered into two consulting agreements. Per the terms of the agreements the Company is to issue 25,000 shares, per agreement for a total issuance of 50,000 shares of the Company’s common stock at a value of $1.01 or $50,500. On April 23, 2015, a holder of a note converted a portion of the note. The Company issued 16,502 shares at a value of $0.606 or $10,000. On April 27, 2015, the Company entered into a consulting agreement. Per the terms of the agreement the Company is to issue 150,000 shares of the Company’s common stock at a value of $0.85 or $127,500. On May 1, 2015, the Company entered into a consulting agreement. Per the terms of the agreement the Company is to issue 30,000 shares of the Company’s common stock at a value of $0.55 or $16,500. On May 5, 2015, a holder of a note converted a portion of the note. The Company issued 45,045 shares at a value of $0.222 or $10,000.

Organization and basis of pre22

Organization and basis of presentation (Policy)	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Financial Statement Presentation	Basis of Financial Statement Presentation The accompanying unaudited condensed consolidated financial statements of National Automation Services, a Nevada corporation (“NAS” or the “Company”), have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted in accordance with such rules and regulations. The information furnished in the consolidated financial statements includes normal recurring adjustments and reflects all adjustments, which, in the opinion of management, are necessary for a fair presentation of such financial statements. The condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany transactions and accounts have been eliminated in consolidation. These financial statements have been presented in accordance with the rules governing a smaller reporting company for both periods of March 31, 2015 and March 31, 2014. These condensed consolidated financial statements should be read in conjunction with the consolidated audited financial statements and notes thereto included in the Company’s Annual Report on Form 10-K filed with the SEC, from which the balance sheet information as of December 31, 2014 was derived, as adjusted for the Company’s finalization of the JD Field Services (“JD”) acquisition. Management determined that under the guidance of Financial Accounting Standards Board Accounting Standards Codification (“FASB” “ASC”) 805, an adjustment to record additional purchase price allocation was necessary as a part of the acquisition of JD on February 24, 2014. The “measurement” period under ASC 805 allows for retrospective adjustment of the business combination for one year from the acquisition date, or when all necessary information for the adjustment is available. After the measurement period, there is no revision allowed for subsequent information that is unrelated to the facts and circumstances existing at the time of the acquisition, except for error correction. Management recognizes that it had this one year period to apply corrective changes from the bargain purchase to intangible and tangible asset value and, as such it has re-measured the intangible asset value, and recognized a gain on its bargain purchase which has been reflected in the fiscal year ended December 31, 2014, and for the three months ended March 31, 2014 (See Note 15: Acquisition
Business Overview	Business Overview NAS is a public holding company with subsidiaries which provide services for the domestic oil and gas industry. The Company’s business plan takes action with expansion through carefully selected acquisitions. The Company’s services are needed by a wide variety of oil and natural gas industry providers in both private and public sectors. The Company’s focus is to increase shareholder value through these carefully selected companies with NAS bringing oversight and resources to each, which is intended to allow them to maximize profitability and growth opportunities within their markets, and expanding their customer base. This strategy is intended to allow for rapid advancement in overall assets and revenue streams for the Company. On February 24, 2014, the Company entered into a purchase and sale agreement with JD. This is the first of several anticipated acquisitions that NAS has as a part of its growth strategy. JD provides oilfield services to the oil and gas industry primarily focused around those activities that are related to the drilling, operation(s) and maintenance of the well-site. They are licensed in all states west of the Mississippi River including Alaska to do trucking, but are focused primarily in the Rocky Mountain Region. Oilfield services provided include heavy haul, water haul, and rig moving services as well as equipment, supplies, and specialty long hauling services. JD also provides oil and gas equipment rental services, hot shot, roustabout services and construction site development services. JD also operates a fabrication division that builds special-order oil and gas equipment and trucks for customers.
Reverse Stock Split	Reverse Stock Split On September 11, 2014, the Company amended its Certificate of Incorporation to implement a reverse stock split in the ratio of 1 share for every 200 shares of common stock. This amendment was approved and filed on record by the Nevada Secretary of State, effective September 11, 2014. On December 11, 2014, FINRA approved the reverse stock split for the Company. All the relevant information relating to numbers of shares and per share information contained in these consolidated financial statements has been retrospectively adjusted to reflect the reverse stock split for all periods presented.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Concentrations of Credit and Business Risk	Concentrations of Credit and Business Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high credit quality financial institutions and generally limits the amount of credit exposure to the amount in excess of the Federal Deposit Insurance Corporation coverage limit of $250,000. As of March 31, 2015, the Company did not have cash in any one banking institution that exceeded this limit.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its convertible instruments, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under FASB ASC Topic 815, “Derivatives and Hedging.” The result of this accounting treatment is that the fair value of the derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income (expense). Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Equity instruments that are initially classified as equity that become subject to reclassification under FASB ASC Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date. We analyzed the derivative financial instruments (the Convertible Note), in accordance with FASB ASC 815. The objective is to provide guidance for determining whether an equity-linked financial instrument is indexed to an entity’s own stock. This determination is needed for a scope exception which would enable a derivative instrument to be accounted for under the accrual method. The classification of a non-derivative instrument that falls within the scope of FASB ASC 815-40-05 “Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock” also hinges on whether the instrument is indexed to an entity’s own stock. A non-derivative instrument that is not indexed to an entity’s own stock cannot be classified as equity and must be accounted for as a liability. There is a two-step approach in determining whether an instrument or embedded feature is indexed to an entity’s own stock. First, the instrument’s contingent exercise provisions, if any, must be evaluated, followed by an evaluation of the instrument’s settlement provisions. The Company utilized binomial models that value the derivative liability within the notes based on a probability weighted discounted cash flow model. The Company utilized the fair value standard set forth by the Financial Accounting Standards Board, defined as the amount at which the assets (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale.
Prepaid Expenses	Prepaid Expenses Amounts paid in advance for a benefit not yet received. This type of expense normally includes costs paid in one fiscal year (or period) that benefits a future year (or period).
Property, Plant and Equipment	Property, Plant and Equipment As required by the Property, Plant and Equipment Topic of the FASB ASC, the Company is required to use a predetermined method in calculating depreciation expense. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, which is generally ten/fifteen years for heavy machinery, five years for vehicles, two to three years for computer software/hardware and office equipment and three to seven years for furniture, fixtures and office equipment. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful lives. Upon the sale or retirement of property or equipment, the cost and related accumulated depreciation or amortization is removed from our balance sheet with the resulting gain or loss reflected in our results of operations. Maintenance costs are expensed as incurred. Due to the nature of the equipment, major repairs are capitalized as they reflect an adjustment to the overall value of the equipment and its useful life can be extended. In evaluating the salvage value service equipment the Company uses a standard of, Machinery and Equipment - Worth approximately 10 - 30% of purchase price after 10-15 years depending on the asset. Vehicles - Worth approximately 20% of purchase price after 10-15 years depending on the asset. These salvage values are based on industry averages for the type of machinery and equipment used in oilfield services.
Intangibles	Intangibles As required by the Intangible Asset Topic of the FASB ASC, Intangibles and Goodwill provides guidance on financial accounting and reporting related to goodwill and other intangibles, other than the accounting at acquisition for goodwill and other intangibles acquired in a business combination or an acquisition. Amortization of intangibles is determined by whether they have a definite useful life period or are indefinite. Those intangibles that are amortized are done so over their useful lives. The Company has elected to use a useful life of seven years or 84 months for its customer list. The definite life reflects the expected dissipation of the expected cash flow from the customer base of JD. Intangibles are tested for impairment annually and/or tested for impairment if a known triggering event occurs.
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts As required by the Receivables Topic of FASB ASC, the Company is required to use a predetermined method in calculating the current value for its bad debt on overall accounts receivable. The Company estimates its accounts receivable risks to provide allowances for doubtful accounts accordingly. The Company believes that its credit risk for accounts receivable is limited because of the way in which it conducts business largely in the areas of contracts. Accounts receivable includes the accrual of work in process for project contracts and field service revenue. The Company recognizes that there is a potential of not being paid in a twelve (12) month period. The Company’s evaluation includes the length of time receivables are past due, adverse situations that may affect a contract’s scope to be paid, and prevailing economic conditions. The Company assesses each and every customer to conclude whether or not remaining balances outstanding need to be placed into allowance and then re-evaluated for write-off. The Company reviews all accounts to ensure that all efforts have been exhausted before noting that a customer will not pay for services rendered. The evaluation is inherently subjective and estimates may be revised as more information becomes available.
Sales Taxes	Sales Taxes The Company collects sales tax. The amount received is credited to a liability account as payments are received or invoices are generated. At any point in time, this account represents the net amount owed to the taxing authority for amounts collected but not yet remitted. Sales taxes are then remitted to the appropriate taxing jurisdictions.
Earnings (loss) per share basic and diluted	Earnings (loss) per share basic and diluted Earnings per share is calculated in accordance with the Earnings per Share Topic of the FASB ASC. The weighted-average number of common shares outstanding during each period is used to compute basic earnings (loss) per share. Diluted earnings per share is computed using the weighted average number of shares plus dilutive potential common shares outstanding. Potentially dilutive common shares consist of employee stock options, warrants, and other convertible securities, and are excluded from the diluted earnings per share computation in periods where the Company has incurred net loss. During the three months ended March 31, 2015, the Company recorded net loss, resulting in no dilutive common shares, and during the three months ended March 31, 2014, the Company incurred net income, resulting in dilutive common shares.
Fair Value Accounting	Fair Value Accounting As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions (For additional information see Note 13: Fair value The three levels of the fair value hierarchy are described below: Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3 Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).
Revenue Recognition	Revenue Recognition As required by the Revenue Recognition Topic of FASB ASC, the Company is required to use predetermined contract methods in determining the current value for revenue. Service Contracts In all cases, revenue is recognized as earned by the Company. As the client becomes liable to the Company for services provided, as defined in the agreement, the client is then invoiced and revenue is accordingly recognized and recorded. The Company does not recognize or record any revenues for which it does not have a legal basis for invoicing or legally collecting.

Restatement of Prior Periods (T

Restatement of Prior Periods (Tables)	3 Months Ended
	Mar. 31, 2015
Restatement Of Prior Periods Tables
Schedule of effect of the restatement on the consolidated balance sheets, the consolidated statements of income and consolidated statements of cash flows	The effect of the restatement on the condensed consolidated balance sheets, the condensed consolidated statements of income and condensed consolidated statements of cash flows for the quarter ended March 31, 2015 are presented in the following tables: ASSETS As originally reported at MAR 31, 2015 Restatement Adjustments As restated Intangible assets, net $ 4,574,857 $ 4,291,857 (1) $ 283,000 Other assets 19,017,711 19,017,711 TOTAL ASSETS $ 23,592,568 $ 4,291,857 $ 19,300,711 Derivative liability $ — $ 2,011,258 (1) $ 2,011,258 Convertible notes, net of discount 1,156,790 (153,392 ) (1) 1,003,398 Other liabilities 18,028,632 18,028,632 TOTAL LIABILITIES 19,185,422 1,857,866 21,043,288 DEFICIT Common stock 4,485 4,485 Additional paid in capital 15,975,939 (933,406 ) (1) 15,042,533 Accumulated deficit (11,573,278 ) (5,216,317 ) (1) (16,789,595 ) TOTAL DEFICIT 4,407,146 (6,149,723 ) (1,742,577 ) TOTAL LIABILITIES AND STOCKHOLDER’S DEFICIT $ 23,592,568 $ (4,291,857 ) (1) $ 19,300,711 (1) Adjustment reflects correction of an error. CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS As originally reported at MAR 31, 2015 Restatement Adjustments As restated MAR 31, 2015 TOTAL OPERATING INCOME $ 606,113 $ 136,536 (1) $ 742,649 OTHER (INCOME) / EXPENSE Interest expense, net 669,713 1,060,746 (1) 1,730,459 Gain on change in fair value of derivative liabilities — (717,375 ) (1) (717,375 ) TOTAL OTHER (INCOME) / EXPENSE 669,713 343,371 1,013,084 NET INCOME $ (63,600 ) $ (206,835 ) $ (270,435 ) BASIC (LOSS) INCOME PER SHARE $ (0.02 ) $ (0.07 ) DILUTED (LOSS) INCOME PER SHARE $ (0.02 ) $ (0.07 ) WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC 3,819,223 3,819,223 WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC 3,819,223 3,819,223 (1) Adjustment reflects correction of an error. CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS As originally reported at MAR 31, 2015 Restatement Adjustments As restated MAR 31, 2015 Net loss $ (63,600 ) (206,835 ) (1) $ (270,435 ) Cash used by operating activities Amortization of debt discount on notes payable — 525,091 (1) 525,091 Change in fair value of derivative liabilities — 62,746 (1) 62,746 Accretion of convertible notes BCF 244,466 (244,466 ) (1) — Depreciation and amortization 535,331 (136,536 ) (1) 398,795 Other (44,093 ) — (44,093 ) Cash provided by operating activities 672,104 — 672,104 Cash used for investing activities — — — Cash used for financing activities (630,982 ) — (630,982 ) Increase in cash 41,122 — 41,122 Cash at beginning of the year 72,165 — 72,165 Cash at the end of the year $ 113,287 $ 113,287 SUPPLEMENTAL DISCLOSURE OF NON CASH INVESTING AND FINANCING TRANSACTIONS Beneficial conversion feature on convertible debt $ (470,630 ) $ 470,630 (1) $ — Debt discount $ (35,000 ) $ 729,088 (1) $ 694,088 Derivative liability $ — $ 758,794 (1) $ 758,794 Settlement of derivative on conversion of debt $ — $ 28,043 (1) $ 28,043 (1) Adjustment reflects correction of an error.

Liquidity resources and futur24

Liquidity resources and future capital requirements (Tables)	3 Months Ended
	Mar. 31, 2015
Liquidity resources and future capital requirements [Abstract]
Schedule of consolidated cash flows and total operating income	The Company’s consolidated cash flows for the three months ended March 31, 2015, and 2014 and total operating income for March 31, 2015 and 2014 were as follows: MAR 31, 2015 MAR 31, 2014 Net cash provided by (used in) operating activities $ 672,100 $ (21,400 ) Net cash used in investing activities $ — $ (400 ) Net cash (used in ) provided by financing activities $ (631,000 ) $ 16,600 Total net (loss) income $ (270,435 ) $ 1,504,605

Accounts receivable, net (Table

Accounts receivable, net (Tables)	3 Months Ended
	Mar. 31, 2015
Accounts Receivable, Net [Abstract]
Schedule of Accounts Receivable	MAR 31, DEC 31, 2015 2014 Accounts receivable $ 1,186,360 $ 1,287,818 Less: allowance for doubtful accounts (66,147 ) (66,147 ) Total $ 1,120,213 $ 1,221,671

Property, plant & equipment, 26

Property, plant & equipment, net (Tables)	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	MAR 31, DEC 31, 2015 2014 Buildings $ 78,927 $ 78,927 Furniture and fixtures 46,923 46,923 Vehicles 4,613,407 4,479,273 Machinery and equipment 13,234,926 13,234,926 Less: Accumulated depreciation (1,519,976 ) (1,156,168 ) Total $ 16,454,207 $ 16,683,881

Intangible assets, net (Tables)

Intangible assets, net (Tables)	3 Months Ended
	Mar. 31, 2015
Intangible Assets Net
Schedule of intangible assets	The following table represents the intangible assets: MAR 31, DEC 31, 2015 2014 Brand name $ 277,000 $ 277,000 Domain name / website 6,000 6,000 283,000 283,000 Less: Accumulated amortization — — Total $ 283,000 $ 283,000 NAS MAR 31, 2014 JD MAR 31, 2014 Adjustments MAR 01, 2014 MAR 31, 2014 REVENUE $ — $ 2,004,606 $ 3,323,970 $ 5,328,576 COST OF REVENUE — 1,593,189 2,866,012 4,459,201 GROSS PROFIT — 411,417 — 869,375 OPERATING EXPENSES Selling, general and administrative expenses 55,557 208,309 362,607 626,473 Professional fees and related expenses 21,436 442 2,570 24,448 Forgiveness of accrued officer compensation (39,626 ) — — (39,626 ) TOTAL OPERATING EXPENSES 37,367 208,751 — 611,295 OPERATING INCOME (LOSS) $ (37,367 ) $ 202,666 $ — $ 258,080 OTHER EXPENSE, non-operating Gain on acquisition, bargain purchase of JD — (1,620,071 ) 39,208 (1,580,863 ) Interest expense, net 70,160 55,049 53,571 178,780 TOTAL OTHER EXPENSE (INCOME), non-operating 70,160 (1,565,022 ) — (1,402,083 ) INCOME (LOSS) BEFORE PROVISION FOR INCOME TAXES (107,527 ) 1,767,688 — 1,660,163 PROVISION FOR INCOME TAXES — — — — NET (LOSS) INCOME $ (107,527 ) $ 1,767,688 $ — $ 1,660,163 BASIC (LOSS) INCOME PER SHARE $ (0.00 ) $ 0.53 DILUTED (LOSS) INCOME PER SHARE $ (0.00 ) $ 0.50 WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC 3,131,381 3,131,381 WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED 3,131,381 3,330,090

Loans, capital lease and line28

Loans, capital lease and lines of credit (Tables)	3 Months Ended
	Mar. 31, 2015
Debt and Capital Lease Obligations [Abstract]
Schedule of Loans, Capital leases and Lines of Credit	The following table represents the outstanding principle balance of loans, capital leases and lines of credit (“LOC”) and accrued interest for the Company as of March 31, 2015. Description Loan date Maturity date Original amount of loan Interest rate Balance as of MAR 31, 2015 Ally 02 /24/2014 02 /10/2019 $ 43,395 4.01 % $ 29,552 Commercial Credit Group 12 /19/2014 12 /19/2019 1,940,969 10.00 % 1,492,648 Cat Financial 02 /24/2014 11 /09/2016 186,549 5.95 % 83,491 Equify 04 /08/2014 05 /01/2019 1,480,412 7.10 % 1,266,296 Phil Timothy 02 /24/2014 03 /28/2023 2,650,000 6.00 % 2,220,528 Ford Credit 02 /24/2014 03 /16/2016 23,700 4.34 % 8,615 Ford Credit 02 /24/2014 09 /28/2015 28,700 6.54 % 8,177 Ford Credit 02 /24/2014 06 /05/2016 88,575 7.89 % 31,456 Ford Credit 02 /24/2014 02 /28/2015 56,372 6.49 % 5,977 Ford Credit 02 /24/2014 03 /29/2017 73,005 7.89 % 34,229 Ford Credit 02 /24/2014 09 /30/2015 94,000 5.74 % 11,055 Ford Credit 02 /24/2014 09 /19/2016 45,994 8.29 % 20,108 Ford Credit 09 /01/2014 08 /01/2017 43,110 5.04 % 30,516 GE Capital 09 /01/2014 08 /01/2019 213,600 6.96 % 192,333 GE Capital 09 /01/2014 08 /01/2020 203,789 6.93 % 187,502 GE Capital 09 /01/2014 08 /01/2016 48,000 9.11 % 33,007 GE Capital 02 /24/2014 10 /10/2018 189,151 6.42 % 121,653 GE Capital 02 /24/2014 07 /01/2018 153,944 7.20 % 93,898 John Deere Financial 02 /24/2014 09 /26/2017 262,350 4.00 % 142,149 Axis Capital 2 /20/2015 2 /20/2020 600,000 8.62 % 591,562 Mack Financial Services 02 /24/2014 03 /12/2016 326,746 6.00 % 80,700 Mack Financial Services 02 /24/2014 11 /09/2016 347,520 6.00 % 147,568 MACU 02 /24/2014 10 /26/2018 41,540 2.99 % 31,041 Zion’s Bank 02 /24/2014 10 /15/2026 150,000 4.86 % 122,066 Zion’s Bank 02 /24/2014 10 /10/2016 101,091 4.57 % 26,669 Zion’s Bank 02 /24/2014 09 /30/2017 7,680,000 4.57 % 4,225,706 Zion’s Bank – LOC — — — — 464,748 H&E Equipment 02 /24/2014 05 /01/2017 176,234 12.00 % 117,799 National Insurance 06 /01/2014 05 /31/2015 504,555 6.00 % 86,851 South Bay Capital 07 /25/2008 — 10,926 12.00 % 10,926 Capital lease 01 /15/2009 — 33,591 — 33,591 Goss 09 /19/2013 09 /19/2016 20,000 12.00 % 20,000 Kinney2 11 /01/2013 10 /31/2014 50,000 12.00 % 50,000 O’Connor 04 /01/2009 — 71,000 10.00 % 71,000 Hanley 04 /01/2009 — 79,913 10.00 % 79,913 Spiker 12 /31/2010 — 9,500 10.00 % 9,500 Jesse 12 /31/2010 — 9,760 10.00 % 9,760 Marlow 12 /31/2010 — 13,000 10.00 % 13,000 Goss2 02 /28/2014 11 /28/2014 50,000 10.00 % 50,000 Total debt liabilities 12,255,590 Less: current portion (3,826,089 ) Total long term liabilities $ 8,429,501

Convertible notes (Tables)

Convertible notes (Tables)	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Schedule of Convertible Notes	As of March 31, 2015, the following convertible notes payable are outstanding (see Note 13: Fair Value for information on debt discount Description Balance as of MAR 31, 2015 Balance as of DEC 31, 2014 Convertible note issued on October 1, 2014, at a 12% interest rate per annum for three (3) years, convertible to shares of common stock at discount to market price of Company common stock. $ 250,000 $ 250,000 Convertible note issued on October 1, 2014, at a 12% interest rate per annum for three (3) years, convertible to shares of common stock at discount to market price of Company common stock. 245,000 245,000 Convertible note issued on October 20, 2014, at a 12% interest rate per annum for three (3) years, convertible to shares of common stock at discount to market price of Company common stock. 45,000 45,000 Convertible note issued on December 16, 2014, at a 12% interest rate per annum for one (1) year, convertible to shares of common stock at $2.00 per share or if the Company’s common stock falls below a certain price, at a discount to market price of Company common stock. 250,000 250,000 Convertible note issued on December 16, 2014, at a 10% interest rate per annum for one (1) year, convertible to shares of common stock at discount to market price of Company common stock. 219,500 249,400 Convertible note issued on December 16, 2014, at a 8% interest rate per annum for nine (9) months, convertible to shares of common stock at discount to market price of Company common stock. 104,000 104,000 Convertible note issued on January 31, 2015, at a 12% interest rate per annum for two (2) months, convertible to shares of common stock at discount to market price of Company common stock. 159,838 — Convertible note issued on January 30, 2015, at a 8% interest rate per annum for ten (10) months, convertible to shares of common stock at discount to market price of Company common stock. 64,000 — Convertible note issued on February 12, 2015, at a 12% interest rate per annum for six (6) months, convertible to shares of common stock at discount to market price of Company common stock. 180,000 — Convertible note issued on February 27, 2015, at a 8% interest rate per annum for one (1) year, convertible to shares of common stock at discount to market price of Company common stock. 110,250 — Convertible note issued on March 11, 2015, at a 8% interest rate per annum for one (1) year, convertible to shares of common stock at discount to market price of Company common stock. 35,000 — Convertible note issued on March 12, 2015, at a 8% interest rate per annum for one (1) year, convertible to shares of common stock at discount to market price of Company common stock. 55,000 — Convertible note issued on March 21, 2015, at a 10% interest rate per annum for six (6) months, convertible to shares of common stock at discount to market price of Company common stock. 35,000 — Total 1,752,588 1,143,400 Less: Debt discount (749,190 ) (577,749 ) Less: Current portion convertible debt (576,997 ) (158,737 ) Total Long-term portion of convertible debt $ 426,401 $ 406,914

Fair Value (Tables)

Fair Value (Tables)	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair value of the debt conversion feature liability	Alternate probabilities would have resulted in increases or decreases in the fair value of the debt conversion feature liability: Fair value Measurements at March 31, 2015 Total Level 1 Level 2 Level 3 Derivative liability Debt conversion feature $ 2,011,258 — — $ 2,011,258 Total financial liabilities $ 2,011,258 — — $ 2,011,258 Fair value Measurements at December 31, 2014 Total Level 1 Level 2 Level 3 Derivative liability Debt conversion feature $ 1,189,718 — — $ 1,189,718 Total financial liabilities $ 1,189,718 — — $ 1,189,718
Debt conversion feature liabilities measured at fair value on a recurring basis using significant unobservable inputs	The table below presents a summary of changes in the Company’s debt conversion feature liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the three months ended March 31, 2015: MAR 31, 2015 MAR 31, 2014 Debt conversion feature: Beginning balance $ 1,189,718 $ — Additions 1,566,957 — Adjustments resulting from changes in fair value recognized in earnings (717,375 ) — Total 2,039,300 — Issuance of common stock (28,042 ) — Ending balance $ 2,011,258 $ —
Valuation techniques and significant unobservable inputs used to determine fair value for significant liabilities	The following table sets forth the Company’s valuation techniques and significant unobservable inputs used to determine fair value for significant Level 3 liabilities: Fair Value Assets Liabilities Valuation Technique(s) Significant Unobservable Input Range Debt conversion feature liability March 31, 2015 $ — $ 2,011,258 Binomial option pricing model Expected term (years) 0.32 – 2.13 Volatility 303.94% December 31, 2014 $ — $ 1,189,718 Binomial option pricing model Expected term 0.71 – 2.58 Volatility 271.84%

Stockholders' deficit (Tables)

Stockholders' deficit (Tables)	3 Months Ended
	Mar. 31, 2015
Stockholders' Equity Note [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The risk-free rate for the periods within the contractual life of the option is based on the U.S. Treasury bond rate in effect at the time of the grant for bonds with maturity dates at the estimated term of the options. April 11, 2014 Expected volatility 294.42 % Weighted-average volatility 294.42 % Expected dividends 0 Expected term (in years) 0.5 Risk-free rate 0.06 % December 31, 2014 Expected volatility 297.60 % Weighted-average volatility 297.60 % Expected dividends 0 Expected term (in years) 1.5 Risk-free rate 0.06 %
Share-based Compensation, Performance Shares Award Unvested Activity	Non vested warrants Warrants Weighted average price of warrants Granted, non-vested at March 31, 2015 140,000 $ 7.70 Total granted, non-vested at March 31, 2015 140,000 $ 7.70 Non vested options Options Weighted average price of Options Granted, non-vested at March 31, 2015 35,000 $ 1.65 Total granted, non-vested at March 31, 2015 35,000 $ 1.65

Acquisitions (Tables)

Acquisitions (Tables)	3 Months Ended
	Mar. 31, 2015
Business Combinations [Abstract]
Schedule of Fair Value of Business Acquisition	Based on the measurement period the Company re-calculated the fair value of the business acquisition as follows: ASSETS FEB 24, 2014 Cash $ 104,816 Accounts receivable 1,887,074 Prepaid expense 152,892 Fixed Assets 14,138,387 Intangible assets, net 283,000 Deferred financing fees, net 29,402 LIABILITIES A/P, accrued, loans and LOC (14,718,056 ) Fair Market Value of Net Identifiable Assets on 2/24/2014 $ 1,877,515 Purchase Price Less: stock for consideration (413,000 ) Bargain purchase option $ 1,464,515 Less: Bargain purchase option value previously recognized (1,620,071 ) Re-measurement balance of bargain purchase option as of February 24, 2014 $ 155,556
Condensed Balance Sheet	The Company has retrospectively adjusted the previously reported fair values to reflect these amounts as follows: ASSETS As reported at DEC 31, 2014 10-K/A Measurement Period Adjustments As Retrospectively Adjusted DEC 31, 2014 Accounts receivable, net $ 1,660,227 $ (438,556 ) (1) $ 1,221,671 Intangible assets, net — 283,000 (2) 283,000 Other assets 18,359,178 — 18,359,178 TOTAL ASSETS $ 20,019,405 (155,556 ) $ 19,863,849 TOTAL LIABILITIES $ 21,420,712 — $ 21,420,712 EQUITY Common stock 4,020 — 4,020 Additional paid in capital 14,924,999 — 14,924,999 Stock payable 33,278 — 33,278 Accumulated deficit (16,363,604 ) (155,556 ) (2) (16,519,160 ) TOTAL EQUITY (1,401,307 ) (155,556 ) (1,556,863 ) TOTAL LIABILITIES AND STOCKHOLDER’S EQUITY $ 20,019,405 (155,556 ) $ 19,863,849 (1) Adjustment reflects valuation under re-measurement as per guidance of FASB ASC 805. (2) Adjustment reflects additional intangibles (See Note 8: Intangibles
Condensed Income Statement	As originally reported at MAR 31, 2014 Measurement As Retrospectively Adjusted MAR 31, 2014 TOTAL OPERATING INCOME $ 165,299 $ — $ 165,299 OTHER (INCOME) / EXPENSE Interest expense, net 125,209 — 125,209 Gain on bargain purchase of JD (1,620,071 ) 155,556 (1) (1,464,515 ) TOTAL OTHER (INCOME) / EXPENSE (1,494,862 ) 155,556 (1,339,306 ) NET INCOME $ 1,660,161 $ (155,556 ) $ 1,504,605 BASIC (LOSS) INCOME PER SHARE $ 0.53 — $ 0.48 DILUTED (LOSS) INCOME PER SHARE $ 0.50 — $ 0.45 WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC 3,131,381 3,131,381 WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC 3,330,090 3,330,090 (1) Adjustment reflects additional intangibles (See Note 8: Intangibles

Organization and basis of pre33

Organization and basis of presentation (Details Narrative) - Mar. 31, 2015	USD ($)
Property, Plant and Equipment [Line Items]
FDIC insured limit	$ 25,000
Stock split ratio	0.005
Useful life of customer list intangible assets	84 months
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	10 years
Salvage value	10.00%
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	15 years
Salvage value	30.00%
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Salvage value	20.00%
Vehicles [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	10 years
Vehicles [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	15 years
Furniture and fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Furniture and fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years
computer software/hardware and office equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	2 years
computer software/hardware and office equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years

Restatement of Prior Periods (D

Restatement of Prior Periods (Details) - USD ($)		Mar. 31, 2015	Dec. 31, 2014
ASSETS
Intangible assets, net		$ 283,000	$ 283,000
TOTAL ASSETS		19,300,711	19,863,849
Derivative liability		2,011,258	1,189,718
TOTAL LIABILITIES		21,043,288	21,420,712
DEFICIT
Common stock		4,485	4,020
Additional paid in capital		15,042,533	14,924,999
Accumulated deficit		(16,789,595)	(16,519,160)
TOTAL DEFICIT		(1,742,577)	(1,556,863)
TOTAL LIABILITIES AND STOCKHOLDER'S DEFICIT		19,300,711	19,863,849
As originally reported [Member]
ASSETS
Intangible assets, net		4,574,857
Other assets		19,017,711
TOTAL ASSETS		$ 23,592,568	20,019,405
Derivative liability
Convertible notes, net of discount		$ 1,156,790
Other liabilities		18,028,632
TOTAL LIABILITIES		19,185,422	21,420,712
DEFICIT
Common stock		4,485	4,020
Additional paid in capital		15,975,939	14,924,999
Accumulated deficit		(11,573,278)	(16,363,604)
TOTAL DEFICIT		4,407,146	(1,401,307)
TOTAL LIABILITIES AND STOCKHOLDER'S DEFICIT		23,592,568	$ 20,019,405
Restatement Adjustments [Member]
ASSETS
Intangible assets, net	[1]	$ 4,291,857
Other assets
TOTAL ASSETS		$ 4,291,857
Derivative liability		2,011,258
Convertible notes, net of discount	[1]	$ (153,392)
Other liabilities
TOTAL LIABILITIES		$ 1,857,866
DEFICIT
Common stock
Additional paid in capital	[1]	$ (933,406)
Accumulated deficit	[1]	(5,216,317)
TOTAL DEFICIT		(6,149,723)
TOTAL LIABILITIES AND STOCKHOLDER'S DEFICIT	[1]	(4,291,857)
Restated [Member]
ASSETS
Intangible assets, net		283,000
Other assets		19,017,711
TOTAL ASSETS		19,300,711
Derivative liability		2,011,258
Convertible notes, net of discount		1,003,398
Other liabilities		18,028,632
TOTAL LIABILITIES		21,043,288
DEFICIT
Common stock		4,485
Additional paid in capital		15,042,533
Accumulated deficit		(16,789,595)
TOTAL DEFICIT		(1,742,577)
TOTAL LIABILITIES AND STOCKHOLDER'S DEFICIT		$ 19,300,711
[1]	Adjustment reflects correction of an error.

Restatement of Prior Periods 35

Restatement of Prior Periods (Details 1) - USD ($)		3 Months Ended
		Mar. 31, 2015		Mar. 31, 2014
TOTAL OPERATING INCOME		$ 742,649		$ 165,299
OTHER (INCOME) / EXPENSE
Interest expense, net		(1,730,459)		$ (125,209)
Gain on change in fair value of derivative liabilities		717,375
NET (LOSS) INCOME		$ (270,435)		$ 1,504,605
BASIC (LOSS) INCOME PER SHARE		$ (0.07)		$ 0.48
DILUTED (LOSS) INCOME PER SHARE		$ (0.07)		$ 0.45
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC		3,819,223		3,131,381
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED		3,819,223		3,330,090
As originally reported [Member]
TOTAL OPERATING INCOME		$ 606,113		$ 165,299
OTHER (INCOME) / EXPENSE
Interest expense, net		$ 669,713		(125,209)
Gain on change in fair value of derivative liabilities
TOTAL OTHER (INCOME) / EXPENSE		$ 669,713		1,494,862
NET (LOSS) INCOME		$ (63,600)		$ 1,660,161
BASIC (LOSS) INCOME PER SHARE		$ (0.02)		$ 0.53
DILUTED (LOSS) INCOME PER SHARE		$ (0.02)		$ 0.50
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC		3,819,223		3,131,381
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED		3,819,223		3,330,090
Restatement Adjustments [Member]
TOTAL OPERATING INCOME		$ 136,536	[1]
OTHER (INCOME) / EXPENSE
Interest expense, net		1,060,746	[1]	$ 53,571
Gain on change in fair value of derivative liabilities	[1]	(717,375)
TOTAL OTHER (INCOME) / EXPENSE		343,371
NET (LOSS) INCOME		(206,835)	[1]
BASIC (LOSS) INCOME PER SHARE
DILUTED (LOSS) INCOME PER SHARE
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED
Restated [Member]
TOTAL OPERATING INCOME		742,649
OTHER (INCOME) / EXPENSE
Interest expense, net		1,730,459
Gain on change in fair value of derivative liabilities		(717,375)
TOTAL OTHER (INCOME) / EXPENSE		1,013,084
NET (LOSS) INCOME		$ (270,435)
BASIC (LOSS) INCOME PER SHARE		$ (0.07)
DILUTED (LOSS) INCOME PER SHARE		$ (0.07)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC		3,819,223
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED		3,819,223
[1]	Adjustment reflects correction of an error.

Restatement of Prior Periods 36

Restatement of Prior Periods (Details 2) - USD ($)		3 Months Ended
		Mar. 31, 2015		Mar. 31, 2014
NET (LOSS) INCOME		$ (270,435)		$ 1,504,605
Cash used by operating activities
Amortization of debt discount on notes payable		525,091		$ 920
Change in fair value of derivative liabilities		62,746
Depreciation and amortization		398,795		$ 113,463
Cash provided by operating activities		$ 672,104		(21,372)
Cash used for investing activities				(417)
Cash used for financing activities		$ (630,982)		16,633
Increase in cash		41,122		(5,156)
Cash at beginning of the year		72,165		17,696
Cash at end of the year		113,287		$ 12,540
SUPPLEMENTAL DISCLOSURE OF NON CASH INVESTING AND FINANCING TRANSACTIONS
Debt discount		694,088
Derivative liability		(758,794)
Settlement of derivative on conversion of debt		28,043
As originally reported [Member]
NET (LOSS) INCOME		$ (63,600)		$ 1,660,161
Cash used by operating activities
Amortization of debt discount on notes payable
Change in fair value of derivative liabilities
Accretion of convertible notes BCF		$ 244,466
Depreciation and amortization		535,331
Other		(44,093)
Cash provided by operating activities		$ 672,104
Cash used for investing activities
Cash used for financing activities		$ (630,982)
Increase in cash		41,122
Cash at beginning of the year		72,165
Cash at end of the year		113,287
SUPPLEMENTAL DISCLOSURE OF NON CASH INVESTING AND FINANCING TRANSACTIONS
Beneficial conversion feature on convertible debt		(470,630)
Debt discount		$ (35,000)
Derivative liability
Settlement of derivative on conversion of debt
Restatement Adjustments [Member]
NET (LOSS) INCOME		$ (206,835)	[1]
Cash used by operating activities
Amortization of debt discount on notes payable	[1]	525,091
Change in fair value of derivative liabilities	[1]	62,746
Accretion of convertible notes BCF	[1]	(244,466)
Depreciation and amortization	[1]	$ (136,536)
Other
Cash provided by operating activities
Cash used for investing activities
Cash used for financing activities
Increase in cash
Cash at beginning of the year
Cash at end of the year
SUPPLEMENTAL DISCLOSURE OF NON CASH INVESTING AND FINANCING TRANSACTIONS
Beneficial conversion feature on convertible debt	[1]	$ 470,630
Debt discount	[1]	729,088
Derivative liability	[1]	758,794
Settlement of derivative on conversion of debt	[1]	28,043
Restated [Member]
NET (LOSS) INCOME		(270,435)
Cash used by operating activities
Amortization of debt discount on notes payable		525,091
Change in fair value of derivative liabilities		$ 62,746
Accretion of convertible notes BCF
Depreciation and amortization		$ 398,795
Other		(44,093)
Cash provided by operating activities		$ 672,104
Cash used for investing activities
Cash used for financing activities		$ (630,982)
Increase in cash		41,122
Cash at beginning of the year		72,165
Cash at end of the year		$ 113,287
SUPPLEMENTAL DISCLOSURE OF NON CASH INVESTING AND FINANCING TRANSACTIONS
Beneficial conversion feature on convertible debt
Debt discount		$ 694,088
Derivative liability		758,794
Settlement of derivative on conversion of debt		$ 28,043
[1]	Adjustment reflects correction of an error.

Liquidity resources and futur37

Liquidity resources and future capital requirements (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Consolidated cash flows and total operating income
Net cash provided by (used in) operating activities	$ 672,104	$ (21,372)
Net cash used in investing activities		(417)
Net cash (used in ) provided by financing activities	$ (630,982)	16,633
NET (LOSS) INCOME	$ (270,435)	$ 1,504,605

Liquidity resources and futur38

Liquidity resources and future capital requirements (Details Narrative)	3 Months Ended
	Mar. 31, 2015USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2014USD ($)
Liquidity Resources And Future Capital Requirements Details Narrative
Stock split ratio	0.005
Increase in cash	$ 100,800	$ 12,500
Increase in cash (as a percent)	806.00%
Cash	$ 113,287	$ 12,500
Working capital deficit	9,802,280
Stockholders' deficit	$ 1,742,577		$ 1,556,863

Accounts receivable, net (Detai

Accounts receivable, net (Details) - USD ($)	Mar. 31, 2015	Mar. 31, 2014
Accounts Receivable, Net [Abstract]
Accounts receivable	$ 1,186,360	$ 1,287,818
Less: allowance for doubtful accounts	(66,147)	(66,147)
Total	$ 1,120,213	$ 1,221,671

Property, plant & equipment, 40

Property, plant & equipment, net (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 13,234,926	$ 13,234,926
Less: Accumulated depreciation	(1,519,976)	(1,156,168)
Total	16,454,207	16,683,881
Depreciation expense	363,807	1,214,390
Building [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	78,927	78,927
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	46,923	46,923
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	4,613,407	4,479,273
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 13,234,926	$ 13,234,926

Other receivable (Details)

Other receivable (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Aug. 31, 2014
Other receivable [Abstract]
Other receivables	$ 50,000	$ 60,000	$ 70,000
Amount of deposit returned to Company	$ 20,000

Intangible assets, net (Details

Intangible assets, net (Details) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Brand name	$ 277,000	$ 277,000
Domain name / website	6,000	6,000
Intangible assets, gross	$ 283,000	$ 283,000
Less: Accumulated amortization
Total	$ 283,000	$ 283,000

Intangible assets, net (Detai43

Intangible assets, net (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2015		Mar. 31, 2014
COST OF REVENUE	$ 4,284,923		$ 1,580,162
GROSS PROFIT	1,107,310		411,417
OPERATING EXPENSES
Selling, general and administrative expenses	195,685		263,866
Professional fees and related expenses	$ 168,976		21,878
Forgiveness of accrued officer compensation			39,626
TOTAL OPERATING EXPENSES	$ 364,661		246,118
OPERATING INCOME (LOSS)	$ 742,649		165,299
OTHER EXPENSE, non-operating
Gain on bargain purchase acquisition of JD			1,464,515
Interest expense, net	$ (1,730,459)		(125,209)
TOTAL OTHER EXPENSE (INCOME), non-operating	1,730,459		125,209
INCOME (LOSS) BEFORE PROVISION FOR INCOME TAXES	$ (270,435)		$ 1,504,605
PROVISION FOR INCOME TAXES
NET (LOSS) INCOME	$ (270,435)		$ 1,504,605
BASIC (LOSS) INCOME PER SHARE	$ (0.07)		$ 0.48
DILUTED (LOSS) INCOME PER SHARE	$ (0.07)		$ 0.45
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC	3,819,223		3,131,381
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED	3,819,223		3,330,090
NAS [Member]
REVENUE
COST OF REVENUE
GROSS PROFIT
OPERATING EXPENSES
Selling, general and administrative expenses			$ 55,557
Professional fees and related expenses			21,436
Forgiveness of accrued officer compensation			(39,626)
TOTAL OPERATING EXPENSES			37,367
OPERATING INCOME (LOSS)			$ (37,367)
OTHER EXPENSE, non-operating
Gain on bargain purchase acquisition of JD
Interest expense, net			$ 70,160
TOTAL OTHER EXPENSE (INCOME), non-operating			70,160
INCOME (LOSS) BEFORE PROVISION FOR INCOME TAXES			$ (107,527)
PROVISION FOR INCOME TAXES
NET (LOSS) INCOME			$ (107,527)
BASIC (LOSS) INCOME PER SHARE			$ 0
DILUTED (LOSS) INCOME PER SHARE			$ 0
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC			3,131,381
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED			3,131,381
JD [Member]
REVENUE			$ 2,004,606
COST OF REVENUE			1,593,189
GROSS PROFIT			411,417
OPERATING EXPENSES
Selling, general and administrative expenses			208,309
Professional fees and related expenses			$ 442
Forgiveness of accrued officer compensation
TOTAL OPERATING EXPENSES			$ 208,751
OPERATING INCOME (LOSS)			202,666
OTHER EXPENSE, non-operating
Gain on bargain purchase acquisition of JD			(1,620,071)
Interest expense, net			55,049
TOTAL OTHER EXPENSE (INCOME), non-operating			(1,565,022)
INCOME (LOSS) BEFORE PROVISION FOR INCOME TAXES			$ 1,767,688
PROVISION FOR INCOME TAXES
NET (LOSS) INCOME			$ 1,767,688
BASIC (LOSS) INCOME PER SHARE
DILUTED (LOSS) INCOME PER SHARE
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED
Restatement Adjustments [Member]
REVENUE			$ 3,323,970
COST OF REVENUE			$ 2,866,012
GROSS PROFIT
OPERATING EXPENSES
Selling, general and administrative expenses			$ 362,607
Professional fees and related expenses			$ 2,570
Forgiveness of accrued officer compensation
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)	$ 136,536	[1]
OTHER EXPENSE, non-operating
Gain on bargain purchase acquisition of JD			$ 39,208
Interest expense, net	1,060,746	[1]	$ 53,571
TOTAL OTHER EXPENSE (INCOME), non-operating
INCOME (LOSS) BEFORE PROVISION FOR INCOME TAXES
PROVISION FOR INCOME TAXES
NET (LOSS) INCOME	$ (206,835)	[1]
BASIC (LOSS) INCOME PER SHARE
DILUTED (LOSS) INCOME PER SHARE
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED
Re-Measurement [Member]
REVENUE			$ 5,328,576
COST OF REVENUE			4,459,201
GROSS PROFIT			869,375
OPERATING EXPENSES
Selling, general and administrative expenses			626,473
Professional fees and related expenses			24,448
Forgiveness of accrued officer compensation			(39,626)
TOTAL OPERATING EXPENSES			611,295
OPERATING INCOME (LOSS)			258,080
OTHER EXPENSE, non-operating
Gain on bargain purchase acquisition of JD			(1,580,863)
Interest expense, net			178,780
TOTAL OTHER EXPENSE (INCOME), non-operating			(1,402,083)
INCOME (LOSS) BEFORE PROVISION FOR INCOME TAXES			$ 1,660,163
PROVISION FOR INCOME TAXES
NET (LOSS) INCOME			$ 1,660,163
BASIC (LOSS) INCOME PER SHARE			$ 0.53
DILUTED (LOSS) INCOME PER SHARE			$ 0.50
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC			3,131,381
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED			3,330,090
[1]	Adjustment reflects correction of an error.

Loans, capital lease and line44

Loans, capital lease and lines of credit (Details) - USD ($)	1 Months Ended		3 Months Ended
	Feb. 28, 2015	Jun. 30, 2014	Mar. 31, 2015	Feb. 27, 2015	Dec. 31, 2014	Apr. 22, 2014	Apr. 02, 2014
Debt Instrument [Line Items]
Maturity date	Jan. 30, 2020
Original amount of loan						$ 28,000	$ 50,000
Interest rate				10.00%
Total debt liabilities			$ 12,255,590
Less: current portion			(3,826,089)		$ (4,507,322)
Total long-term liabilities			8,429,501		8,666,493
Mandatorily redeemable contingent liability			$ 100,000		$ 100,000
Long Term Debt One [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Feb. 10, 2019
Original amount of loan			$ 43,395
Interest rate			4.01%
Total debt liabilities			$ 29,552
Long Term Debt Two [Member]
Debt Instrument [Line Items]
Loan date			Dec. 19, 2014
Maturity date			Dec. 19, 2019
Original amount of loan			$ 1,940,969
Interest rate			10.00%
Total debt liabilities			$ 1,492,648
Long Term Debt Three [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Nov. 9, 2016
Original amount of loan			$ 186,549
Interest rate			5.95%
Total debt liabilities			$ 83,491
Long Term Debt Four [Member]
Debt Instrument [Line Items]
Loan date			Apr. 8, 2014
Maturity date			May 1, 2019
Original amount of loan			$ 1,480,412
Interest rate			7.10%
Total debt liabilities			$ 1,266,296
Long Term Debt Five [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Mar. 28, 2023
Original amount of loan			$ 2,650,000
Interest rate			6.00%
Total debt liabilities			$ 2,220,528
Long Term Debt Six [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Mar. 16, 2016
Original amount of loan			$ 23,700
Interest rate			4.34%
Total debt liabilities			$ 8,615
Long Term Debt Seven [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Sep. 28, 2015
Original amount of loan			$ 28,700
Interest rate			6.54%
Total debt liabilities			$ 8,177
Long Term Debt Eight [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Jun. 5, 2016
Original amount of loan			$ 88,575
Interest rate			7.89%
Total debt liabilities			$ 31,456
Long Term Debt Nine [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Feb. 28, 2015
Original amount of loan			$ 56,372
Interest rate			6.49%
Total debt liabilities			$ 5,977
Long Term Debt Ten [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Mar. 29, 2017
Original amount of loan			$ 73,005
Interest rate			7.89%
Total debt liabilities			$ 34,229
Long Term Debt Eleven [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Sep. 30, 2015
Original amount of loan			$ 94,000
Interest rate			5.74%
Total debt liabilities			$ 11,055
Long Term Debt Twelve [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Sep. 19, 2016
Original amount of loan			$ 45,994
Interest rate			8.29%
Total debt liabilities			$ 20,108
Long Term Debt Thirteen [Member]
Debt Instrument [Line Items]
Loan date			Sep. 1, 2014
Maturity date			Aug. 1, 2017
Original amount of loan			$ 43,110
Interest rate			5.04%
Total debt liabilities			$ 30,516
Long Term Debt Fourteen [Member]
Debt Instrument [Line Items]
Loan date			Sep. 1, 2014
Maturity date			Aug. 1, 2019
Original amount of loan			$ 213,600
Interest rate			6.96%
Total debt liabilities			$ 192,333
Long Term Debt Fifteen [Member]
Debt Instrument [Line Items]
Loan date			Sep. 1, 2014
Maturity date			Aug. 1, 2020
Original amount of loan			$ 203,789
Interest rate			6.93%
Total debt liabilities			$ 187,502
Long Term Debt Sixteen [Member]
Debt Instrument [Line Items]
Loan date			Sep. 1, 2014
Maturity date			Aug. 1, 2016
Original amount of loan			$ 48,000
Interest rate			9.11%
Total debt liabilities			$ 33,007
Long Term Debt Seventeen [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Oct. 10, 2018
Original amount of loan			$ 189,151
Interest rate			6.42%
Total debt liabilities			$ 121,653
Long Term Debt Eighteen [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Jul. 1, 2018
Original amount of loan			$ 153,944
Interest rate			7.20%
Total debt liabilities			$ 93,898
Long Term Debt Nineteen [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Sep. 26, 2017
Original amount of loan			$ 262,350
Interest rate			4.00%
Total debt liabilities			$ 142,149
Long Term Debt Twenty [Member]
Debt Instrument [Line Items]
Loan date			Feb. 20, 2015
Maturity date			Feb. 20, 2020
Original amount of loan			$ 600,000
Interest rate			8.62%
Total debt liabilities			$ 591,562
Long Term Debt Twenty One [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Mar. 12, 2016
Original amount of loan			$ 326,746
Interest rate			6.00%
Total debt liabilities			$ 80,700
Long Term Debt Twenty Two [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Nov. 9, 2016
Original amount of loan			$ 347,520
Interest rate			6.00%
Total debt liabilities			$ 147,568
Long Term Debt Twenty Three [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Oct. 26, 2018
Original amount of loan			$ 41,540
Interest rate			2.99%
Total debt liabilities			$ 31,041
Long Term Debt Twenty Four [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Oct. 15, 2026
Original amount of loan			$ 150,000
Interest rate			4.86%
Total debt liabilities			$ 122,066
Long Term Debt Twenty Five [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Oct. 10, 2016
Original amount of loan			$ 101,091
Interest rate			4.57%
Total debt liabilities			$ 26,669
Long Term Debt Twenty Six [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			Sep. 30, 2017
Original amount of loan			$ 7,680,000
Interest rate			4.57%
Total debt liabilities			$ 4,225,706
Long Term Debt Twenty Eight [Member]
Debt Instrument [Line Items]
Loan date			Feb. 24, 2014
Maturity date			May 1, 2017
Original amount of loan			$ 176,234
Interest rate			12.00%
Total debt liabilities			$ 117,799
Long Term Debt Twenty Nine [Member]
Debt Instrument [Line Items]
Loan date			Jun. 1, 2014
Maturity date			May 31, 2015
Original amount of loan			$ 504,555
Interest rate			6.00%
Total debt liabilities			$ 86,851
Long Term Debt Thirty [Member]
Debt Instrument [Line Items]
Loan date			Jul. 25, 2008
Original amount of loan			$ 10,926
Interest rate			12.00%
Total debt liabilities			$ 10,926
Long Term Debt Thirty One [Member]
Debt Instrument [Line Items]
Loan date			Jan. 15, 2009
Original amount of loan			$ 33,591
Total debt liabilities			$ 33,591
Long Term Debt Thirty Two [Member]
Debt Instrument [Line Items]
Loan date			Sep. 19, 2013
Maturity date			Sep. 19, 2016
Original amount of loan			$ 20,000
Interest rate			12.00%
Total debt liabilities			$ 20,000
Long Term Debt Thirty Three [Member]
Debt Instrument [Line Items]
Loan date			Nov. 1, 2013
Maturity date			Oct. 31, 2014
Original amount of loan			$ 50,000
Interest rate			12.00%
Total debt liabilities			$ 50,000
Long Term Debt Thirty Four [Member]
Debt Instrument [Line Items]
Loan date			Apr. 1, 2009
Original amount of loan			$ 71,000
Interest rate			10.00%
Total debt liabilities			$ 71,000
Long Term Debt Thirty Five [Member]
Debt Instrument [Line Items]
Loan date			Apr. 1, 2009
Original amount of loan			$ 79,913
Interest rate			10.00%
Total debt liabilities			$ 79,913
Long Term Debt Thirty Six [Member]
Debt Instrument [Line Items]
Loan date			Dec. 31, 2010
Original amount of loan			$ 9,500
Interest rate			10.00%
Total debt liabilities			$ 9,500
Long Term Debt Thirty Seven [Member]
Debt Instrument [Line Items]
Loan date			Dec. 31, 2010
Original amount of loan			$ 9,760
Interest rate			10.00%
Total debt liabilities			$ 9,760
Long Term Debt Thirty Eight [Member]
Debt Instrument [Line Items]
Loan date			Dec. 31, 2010
Original amount of loan			$ 13,000
Interest rate			10.00%
Total debt liabilities			$ 13,000
Long Term Debt Thirty Nine [Member]
Debt Instrument [Line Items]
Loan date			Feb. 28, 2014
Maturity date			Nov. 28, 2014
Original amount of loan			$ 50,000
Interest rate			10.00%
Total debt liabilities			$ 50,000
Zions First National Bank [Member]
Debt Instrument [Line Items]
Unsecured line of credit			$ 500,000
LIBOR spread			3.85%
Line of credit balance			$ 464,748
Long Term Debt Twenty Seven [Member]
Debt Instrument [Line Items]
Total debt liabilities			$ 464,748
Restricted Common Stock [Member] | Mandatorily redeemable common stock [Member]
Debt Instrument [Line Items]
Restricted common stock granted but unissued, shares		53,837
Restricted common stock granted but unissued		$ 269,186
Number of shares repurchased		20,000
Value of shares repurchased		$ 100,000
Threshold value of shares, the note holder is entitled to additional shares to compensate		100,000
Value of shares that if value falls below, the note holder will be awarded additional shares to compensate		$ 100,000

Convertible notes (Details)

Convertible notes (Details) - USD ($)

Mar. 12, 2015

Mar. 11, 2015

Feb. 12, 2015

Mar. 21, 2015

Feb. 28, 2015

Feb. 27, 2015

Jan. 31, 2015

Jan. 30, 2015

Mar. 31, 2015

Dec. 31, 2014

Apr. 22, 2014

Apr. 02, 2014

Debt Instrument [Line Items]

Total

$ 110,000

$ 1,752,588

$ 1,143,400

Less: Debt discount

(749,190)

(577,749)

Less: Current portion convertible debt

(576,997)

(158,737)

Total Long-term portion of convertible debt

426,401

$ 406,914

Interest rate

10.00%

Principal amount of debt

$ 28,000

$ 50,000

Maturity date

Jan. 30, 2020

Convertible promissory note [Member]

Debt Instrument [Line Items]

Interest rate

8.00%

8.00%

12.00%

10.00%

8.00%

12.00%

8.00%

Principal amount of debt

$ 55,000

$ 35,000

$ 180,000

$ 35,000

$ 110,250

$ 159,838

$ 64,000

Maturity date

Jul. 25, 2014

Sep. 30, 2015

Mar. 29, 2015

Nov. 3, 2015

Purchase price of debt

$ 50,000

$ 125,000

$ 105,000

Convertible promissory note [Member] | Maximum [Member]

Debt Instrument [Line Items]

Interest rate

12.00%

Convertible promissory note [Member] | Minimum [Member]

Debt Instrument [Line Items]

Interest rate

8.00%

Convertible note issued on January 31, 2015 One [Member]

Debt Instrument [Line Items]

Total

$ 159,838

Loan date

Jan. 31, 2015

Interest rate

12.00%

Debt term

2 months

Convertible note issued on February 12, 2015 [Member]

Debt Instrument [Line Items]

Total

$ 180,000

Loan date

Feb. 12, 2015

Interest rate

12.00%

Debt term

6 months

Convertible note issued on February 27, 2015 [Member]

Debt Instrument [Line Items]

Total

$ 110,250

Loan date

Feb. 27, 2015

Interest rate

8.00%

Debt term

1 year

Convertible note issued on March 11, 2015 [Member]

Debt Instrument [Line Items]

Total

$ 35,000

Loan date

Mar. 11, 2015

Interest rate

8.00%

Debt term

1 year

Convertible note issued on March 12, 2015 [Member]

Debt Instrument [Line Items]

Total

$ 55,000

Loan date

Mar. 12, 2015

Interest rate

8.00%

Debt term

1 year

Convertible note issued on March 21, 2015 [Member]

Debt Instrument [Line Items]

Total

$ 35,000

Loan date

Mar. 21, 2015

Interest rate

10.00%

Debt term

6 years

Convertible note issued on January 30, 2015 [Member]

Debt Instrument [Line Items]

Total

$ 64,000

Loan date

Jan. 31, 2015

Interest rate

8.00%

Debt term

10 months

Long Term Debt One [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

4.01%

Principal amount of debt

$ 43,395

Maturity date

Feb. 10, 2019

Long Term Debt Two [Member]

Debt Instrument [Line Items]

Loan date

Dec. 19, 2014

Interest rate

10.00%

Principal amount of debt

$ 1,940,969

Maturity date

Dec. 19, 2019

Long Term Debt Three [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

5.95%

Principal amount of debt

$ 186,549

Maturity date

Nov. 9, 2016

Long Term Debt Four [Member]

Debt Instrument [Line Items]

Loan date

Apr. 8, 2014

Interest rate

7.10%

Principal amount of debt

$ 1,480,412

Maturity date

May 1, 2019

Long Term Debt Five [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

6.00%

Principal amount of debt

$ 2,650,000

Maturity date

Mar. 28, 2023

Long Term Debt Six [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

4.34%

Principal amount of debt

$ 23,700

Maturity date

Mar. 16, 2016

Long Term Debt Seven [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

6.54%

Principal amount of debt

$ 28,700

Maturity date

Sep. 28, 2015

Long Term Debt Eight [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

7.89%

Principal amount of debt

$ 88,575

Maturity date

Jun. 5, 2016

Long Term Debt Nine [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

6.49%

Principal amount of debt

$ 56,372

Maturity date

Feb. 28, 2015

Long Term Debt Ten [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

7.89%

Principal amount of debt

$ 73,005

Maturity date

Mar. 29, 2017

Long Term Debt Eleven [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

5.74%

Principal amount of debt

$ 94,000

Maturity date

Sep. 30, 2015

Long Term Debt Twelve [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

8.29%

Principal amount of debt

$ 45,994

Maturity date

Sep. 19, 2016

Long Term Debt Thirteen [Member]

Debt Instrument [Line Items]

Loan date

Sep. 1, 2014

Interest rate

5.04%

Principal amount of debt

$ 43,110

Maturity date

Aug. 1, 2017

Long Term Debt Fourteen [Member]

Debt Instrument [Line Items]

Loan date

Sep. 1, 2014

Interest rate

6.96%

Principal amount of debt

$ 213,600

Maturity date

Aug. 1, 2019

Long Term Debt Fifteen [Member]

Debt Instrument [Line Items]

Loan date

Sep. 1, 2014

Interest rate

6.93%

Principal amount of debt

$ 203,789

Maturity date

Aug. 1, 2020

Convertible Notes Issued October First 2014 Two [Member]

Debt Instrument [Line Items]

Total

$ 245,000

$ 245,000

Loan date

Oct. 1, 2014

Interest rate

12.00%

Debt term

3 years

Long Term Debt Seventeen [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

6.42%

Principal amount of debt

$ 189,151

Maturity date

Oct. 10, 2018

Long Term Debt Eighteen [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

7.20%

Principal amount of debt

$ 153,944

Maturity date

Jul. 1, 2018

Long Term Debt Nineteen [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

4.00%

Principal amount of debt

$ 262,350

Maturity date

Sep. 26, 2017

Long Term Debt Twenty [Member]

Debt Instrument [Line Items]

Loan date

Feb. 20, 2015

Interest rate

8.62%

Principal amount of debt

$ 600,000

Maturity date

Feb. 20, 2020

Long Term Debt Twenty One [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

6.00%

Principal amount of debt

$ 326,746

Maturity date

Mar. 12, 2016

Long Term Debt Twenty Two [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

6.00%

Principal amount of debt

$ 347,520

Maturity date

Nov. 9, 2016

Long Term Debt Twenty Three [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

2.99%

Principal amount of debt

$ 41,540

Maturity date

Oct. 26, 2018

Long Term Debt Twenty Four [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

4.86%

Principal amount of debt

$ 150,000

Maturity date

Oct. 15, 2026

Long Term Debt Twenty Five [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

4.57%

Principal amount of debt

$ 101,091

Maturity date

Oct. 10, 2016

Long Term Debt Twenty Six [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

4.57%

Principal amount of debt

$ 7,680,000

Maturity date

Sep. 30, 2017

Long Term Debt Twenty Eight [Member]

Debt Instrument [Line Items]

Loan date

Feb. 24, 2014

Interest rate

12.00%

Principal amount of debt

$ 176,234

Maturity date

May 1, 2017

Long Term Debt Twenty Nine [Member]

Debt Instrument [Line Items]

Loan date

Jun. 1, 2014

Interest rate

6.00%

Principal amount of debt

$ 504,555

Maturity date

May 31, 2015

Long Term Debt Thirty [Member]

Debt Instrument [Line Items]

Loan date

Jul. 25, 2008

Interest rate

12.00%

Principal amount of debt

$ 10,926

Long Term Debt Thirty One [Member]

Debt Instrument [Line Items]

Loan date

Jan. 15, 2009

Principal amount of debt

$ 33,591

Long Term Debt Thirty Two [Member]

Debt Instrument [Line Items]

Loan date

Sep. 19, 2013

Interest rate

12.00%

Principal amount of debt

$ 20,000

Maturity date

Sep. 19, 2016

Long Term Debt Thirty Three [Member]

Debt Instrument [Line Items]

Loan date

Nov. 1, 2013

Interest rate

12.00%

Principal amount of debt

$ 50,000

Maturity date

Oct. 31, 2014

Long Term Debt Thirty Four [Member]

Debt Instrument [Line Items]

Loan date

Apr. 1, 2009

Interest rate

10.00%

Principal amount of debt

$ 71,000

Long Term Debt Thirty Five [Member]

Debt Instrument [Line Items]

Loan date

Apr. 1, 2009

Interest rate

10.00%

Principal amount of debt

$ 79,913

Long Term Debt Thirty Six [Member]

Debt Instrument [Line Items]

Loan date

Dec. 31, 2010

Interest rate

10.00%

Principal amount of debt

$ 9,500

Long Term Debt Thirty Seven [Member]

Debt Instrument [Line Items]

Loan date

Dec. 31, 2010

Interest rate

10.00%

Principal amount of debt

$ 9,760

Long Term Debt Thirty Eight [Member]

Debt Instrument [Line Items]

Loan date

Dec. 31, 2010

Interest rate

10.00%

Principal amount of debt

$ 13,000

Long Term Debt Thirty Nine [Member]

Debt Instrument [Line Items]

Loan date

Feb. 28, 2014

Interest rate

10.00%

Principal amount of debt

$ 50,000

Maturity date

Nov. 28, 2014

Convertible Notes Issued December Sixteen 2014 One [Member]

Debt Instrument [Line Items]

Total

$ 250,000

250,000

Loan date

Dec. 16, 2014

Interest rate

12.00%

Debt term

1 year

Conversion price per share

$ 2

Convertible Notes Issued October First 2014 One [Member]

Debt Instrument [Line Items]

Total

$ 250,000

250,000

Loan date

Oct. 1, 2014

Interest rate

12.00%

Debt term

3 years

Convertible Notes Issued December Sixteen 2014 Two [Member]

Debt Instrument [Line Items]

Total

$ 219,500

249,400

Loan date

Dec. 16, 2014

Interest rate

10.00%

Debt term

1 year

Convertible Notes Issued December Sixteen 2014 Three [Member]

Debt Instrument [Line Items]

Total

$ 104,000

104,000

Loan date

Dec. 16, 2014

Interest rate

8.00%

Debt term

9 months

Convertible Notes Issued October Twenty 2014 [Member]

Debt Instrument [Line Items]

Total

$ 45,000

$ 45,000

Loan date

Oct. 20, 2014

Interest rate

12.00%

Debt term

3 years

Long Term Debt Sixteen [Member]

Debt Instrument [Line Items]

Loan date

Sep. 1, 2014

Interest rate

9.11%

Principal amount of debt

$ 48,000

Maturity date

Aug. 1, 2016

Convertible Notes Issued January 9, 2015 [Member]

Debt Instrument [Line Items]

Conversion price per share

$ 0.20

Operating lease agreement (Deta

Operating lease agreement (Details) - 3 months ended Mar. 31, 2015 - Operating Lease Corporate Offices Las Vegas Nevada [Member] - USD ($)	Total
Operating Leased Assets [Line Items]
Lease inception date	Jul. 1, 2014
Lease expiration date	Jun. 30, 2015
Monthly rent expense	$ 750

Related party transactions (Det

Related party transactions (Details) - USD ($)	1 Months Ended	3 Months Ended
	Feb. 28, 2015	Mar. 31, 2015	Feb. 27, 2015	Dec. 31, 2014	Apr. 22, 2014	Apr. 02, 2014	Feb. 24, 2014
Related Party Transaction [Line Items]
Original amount of loan					$ 28,000	$ 50,000
Convertible Debt		$ 1,752,588	$ 110,000	$ 1,143,400
Maturity date	Jan. 30, 2020
Interest rate			10.00%
Accrued interest payable		57,675
JD [Member]
Related Party Transaction [Line Items]
Lease rent expense per month		10,500
Rent expense		$ 31,500
Jd Field Services Inc [Member] | Director and Beneficial Owner of Five Percent or More Equity [Member]
Related Party Transaction [Line Items]
Interest rate		6.00%
Balance due to related party		$ 519,788
Accrued interest payable		32,890
Additional amount owed		$ 45,121
Jd Field Services Inc [Member] | Beneficial Owner of Five Percent or More Equity [Member]
Related Party Transaction [Line Items]
Original amount of loan							$ 510,000
Interest rate		7.05%
Balance due to related party		$ 507,781
Accrued interest payable		$ 9,597
Jd Field Services Inc [Member] | Independent Director One [Member]
Related Party Transaction [Line Items]
Original amount of loan							$ 474,667

Fair Value (Fair value of debt

Fair Value (Fair value of debt conversion feature liability) (Details) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Derivative liability
Debt conversion feature	$ 2,011,258	$ 1,189,718
Total financial liabilities	$ 2,011,258	$ 1,189,718
Level 1 [Member]
Derivative liability
Debt conversion feature
Total financial liabilities
Level 2 [Member]
Derivative liability
Debt conversion feature
Total financial liabilities
Level 3 [Member]
Derivative liability
Debt conversion feature	$ 2,011,258	$ 1,189,718
Total financial liabilities	$ 2,011,258	$ 1,189,718

Fair Value (Debt conversion fea

Fair Value (Debt conversion feature liabilities measured at fair value on a recurring basis) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Fair Value Disclosures [Abstract]
Beginning balance	$ 1,189,718
Additions	1,566,957
Adjustments resulting from changes in fair value recognized in earnings	(717,375)
Total	2,039,300
Issuance of common stock	(28,042)
Ending balance	$ 2,011,258

Fair Value (Valuation technique

Fair Value (Valuation techniques and significant unobservable inputs fair value for significant Level 3 liabilities) (Details) - Level 3 [Member] - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Fair Value, Assets
Fair Value, Liabilities	$ 2,011,258	$ 1,189,718
Valuation Technique	Binomial option pricing model	Binomial option pricing model
Volatility	303.94%	271.84%
Minimum [Member]
Expected term (years)	3 months 26 days	8 months 16 days
Maximum [Member]
Expected term (years)	2 years 1 month 17 days	2 years 6 months 29 days

Stockholders' deficit (Schedule

Stockholders' deficit (Schedule of Assumptions) (Details) - Warrant [Member] - USD ($)	1 Months Ended	12 Months Ended
	Apr. 30, 2014	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	294.42%	297.60%
Weighted-average volatility	294.42%	297.60%
Expected dividends	$ 0	$ 0
Expected term (in years)	6 months	1 year 6 months
Risk-free rate	0.06%	0.06%

Stockholders' deficit (Schedu52

Stockholders' deficit (Schedule of Non-Vested Warrants) (Details) - 3 months ended Mar. 31, 2015 - $ / shares	Total
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, non-vested	140,000
Granted, non-vested, Weighted average price of warrants	$ 7.70
Non Vested Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, non-vested	35,000
Granted, non-vested, Weighted average price of warrants	$ 1.65

Stockholders' deficit (Narrativ

Stockholders' deficit (Narrative) (Details) - USD ($)	Apr. 11, 2014	Mar. 31, 2015	Feb. 20, 2015	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Sep. 11, 2014
Preferred Stock, Shares Authorized		10,000,000		10,000,000		10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share		$ 0.001		$ 0.001		$ 0.001	$ 0.001
Debt amount converted into common stock				$ 42,750
Non vested options amount expensed		$ 9,619		$ 9,619
Life of the vesting options				18 months
Chief Executive Officer [Member]
Shares granted						110,000
Price per share granted						$ 0.01
Value of shares granted						$ 1,100
Issued date						Jan. 9, 2015
Consulting Agreement [Member]
Shares granted			128,720
Price per share granted			$ 0.15
Value of shares granted			$ 19,308
Convertible Notes Issued January 9, 2015 [Member]
Issued date						Jan. 9, 2015
Shares issued for notes payable conversion						160,890
Debt amount converted into common stock						$ 32,178
Conversion price per share						$ 0.20
Amended Agreement [Member] | Chief Executive Officer [Member]
Shares granted						35,000
Price per share granted						$ 0.01
Option term						18 months
Valuation model						Black-Scholes
Convertible Notes Issued December Sixteen 2014 One [Member]
Conversion price per share		$ 2		$ 2
March 2, 2015 [Member]
Shares granted		12,077
Price per share granted		$ 0.82
Value of shares granted		$ 10,000
March 16, 2015 [Member]
Shares granted		13,889
Price per share granted		$ 0.72
Value of shares granted		$ 10,000
March 23, 2015 [Member]
Shares granted		15,500
Price per share granted		$ 1
Value of shares granted		$ 15,500
March 27, 2015 [Member]
Shares granted		14,620
Price per share granted		$ 0.68
Value of shares granted		$ 10,000
March 31, 2015 [Member]
Shares granted		8,750
Price per share granted		$ 0.20
Value of shares granted		$ 1,750
Warrant [Member]
Option term	360 days
Warrant exercise price	$ 0.002
Shares covered by each warrant	1
Valuation model	Black-Scholes

Acquisitions (Fair Value of Bus

Acquisitions (Fair Value of Business Acquisition) (Details) - USD ($)	1 Months Ended	3 Months Ended
	Feb. 24, 2015	Mar. 31, 2015	Mar. 31, 2014
Purchase Price
Less: Stock for consideration			$ (413,000)
Bargain purchase option			$ 1,464,515
Jd Field Services Inc [Member]
ASSETS
Cash	$ 104,816
Accounts receivable	1,887,074
Prepaid expense	152,892
Fixed Assets	14,138,387
Intangible assets, net	283,000
Deferred financing fees, net	29,402
LIABILITIES
A/P, accrued, loans and LOC	(14,718,056)
Fair Market Value of Net Identifiable Assets on 2/24/2014	1,877,515
Purchase Price
Less: Stock for consideration	(413,000)
Bargain purchase option	1,464,515
Less: Bargain purchase option value previously recognized	(1,620,071)
Re-measurement balance of bargain purchase option as of February 24, 2014	$ 155,556

Acquisitions (Balance Sheet) (D

Acquisitions (Balance Sheet) (Details 1) - USD ($)		Mar. 31, 2015	Dec. 31, 2014
CURRENT ASSETS
Accounts receivable, net		$ 1,120,213	$ 1,221,671
TOTAL ASSETS		19,300,711	19,863,849
TOTAL LIABILITIES		21,043,288	21,420,712
EQUITY
Common stock		4,485	4,020
Additional paid in capital		$ 15,042,533	14,924,999
Stock payable			33,278
Accumulated deficit		$ (16,789,595)	(16,519,160)
TOTAL EQUITY		(1,742,577)	(1,556,863)
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY		19,300,711	19,863,849
As originally reported [Member]
CURRENT ASSETS
Accounts receivable, net			$ 1,660,227
Intangible assets, net
Other assets			$ 18,359,178
TOTAL ASSETS		23,592,568	20,019,405
TOTAL LIABILITIES		19,185,422	21,420,712
EQUITY
Common stock		4,485	4,020
Additional paid in capital		15,975,939	14,924,999
Stock payable			33,278
Accumulated deficit		(11,573,278)	(16,363,604)
TOTAL EQUITY		4,407,146	(1,401,307)
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY		$ 23,592,568	20,019,405
Measurement Period Adjustment [Member]
CURRENT ASSETS
Accounts receivable, net	[1]		(438,556)
Intangible assets, net	[2]		$ 283,000
Other assets
TOTAL ASSETS			$ (155,556)
EQUITY
Stock payable
Accumulated deficit	[2]		$ (155,556)
TOTAL EQUITY			(155,556)
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY			(155,556)
As Retrospectively Adjusted [Member]
CURRENT ASSETS
Accounts receivable, net			1,221,671
Intangible assets, net			283,000
Other assets			18,359,178
TOTAL ASSETS			19,863,849
TOTAL LIABILITIES			21,420,712
EQUITY
Common stock			4,020
Additional paid in capital			14,924,999
Stock payable			33,278
Accumulated deficit			(16,519,160)
TOTAL EQUITY			(1,556,863)
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY			$ 19,863,849
[1]	Adjustment reflects valuation under re-measurement as per guidance of FASB ASC 805.
[2]	Adjustment reflects additional intangibles (See Note 8: Intangibles) under re-measurement as per guidance of FASB ASC 805.

Acquisitions (Income Statement)

Acquisitions (Income Statement) (Details) 2 - USD ($)		3 Months Ended
		Mar. 31, 2015	Mar. 31, 2014
Condensed Income Statements, Captions [Line Items]
TOTAL OPERATING INCOME		$ 742,649	$ 165,299
OTHER (INCOME) / EXPENSE
Interest expense, net		$ 1,730,459	125,209
Gain on bargain purchase acquisition of JD			(1,464,515)
NET (LOSS) INCOME		$ (270,435)	$ 1,504,605
BASIC (LOSS) INCOME PER SHARE		$ (0.07)	$ 0.48
DILUTED (LOSS) INCOME PER SHARE		$ (0.07)	$ 0.45
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC		3,819,223	3,131,381
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED		3,819,223	3,330,090
As originally reported [Member]
Condensed Income Statements, Captions [Line Items]
TOTAL OPERATING INCOME		$ 606,113	$ 165,299
OTHER (INCOME) / EXPENSE
Interest expense, net		(669,713)	125,209
Gain on bargain purchase acquisition of JD			(1,620,071)
TOTAL OTHER (INCOME) / EXPENSE		(669,713)	(1,494,862)
NET (LOSS) INCOME		$ (63,600)	$ 1,660,161
BASIC (LOSS) INCOME PER SHARE		$ (0.02)	$ 0.53
DILUTED (LOSS) INCOME PER SHARE		$ (0.02)	$ 0.50
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC		3,819,223	3,131,381
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED		3,819,223	3,330,090
Measurement Period Adjustment [Member]
Condensed Income Statements, Captions [Line Items]
TOTAL OPERATING INCOME
OTHER (INCOME) / EXPENSE
Interest expense, net
Gain on bargain purchase acquisition of JD	[1]		$ 155,556
TOTAL OTHER (INCOME) / EXPENSE			155,556
NET (LOSS) INCOME			$ (155,556)
BASIC (LOSS) INCOME PER SHARE
DILUTED (LOSS) INCOME PER SHARE
As Retrospectively Adjusted [Member]
Condensed Income Statements, Captions [Line Items]
TOTAL OPERATING INCOME			$ 165,299
OTHER (INCOME) / EXPENSE
Interest expense, net			125,209
Gain on bargain purchase acquisition of JD			(1,464,515)
TOTAL OTHER (INCOME) / EXPENSE			(1,339,306)
NET (LOSS) INCOME			$ 1,504,605
BASIC (LOSS) INCOME PER SHARE			$ 0.48
DILUTED (LOSS) INCOME PER SHARE			$ 0.45
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING BASIC			3,131,381
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING DILUTED			3,330,090
[1]	Adjustment reflects additional intangibles (See Note 8: Intangibles) under re-measurement as per guidance of FASB ASC 805.

Subsequent events (Details Narr

Subsequent events (Details Narrative)	1 Months Ended		3 Months Ended
	Apr. 23, 2015USD ($)$ / sharesshares	Apr. 16, 2015USD ($)$ / sharesshares	Mar. 31, 2015USD ($)$ / sharesshares	Mar. 31, 2014USD ($)	May. 05, 2015USD ($)$ / sharesshares	May. 01, 2015USD ($)$ / sharesshares	Apr. 27, 2015USD ($)$ / sharesshares	Apr. 17, 2015USD ($)Integer$ / sharesshares	Apr. 09, 2015USD ($)Integer$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares
Shares issued, shares			4,484,184							4,019,738
Par value of shares issued | $ / shares			$ 0.001							$ 0.001
Shares Issued, Value | $			$ 4,485							$ 4,020
Debt amount converted into common stock | $			$ 42,750
Subsequent Event [Member]
Number of cunsulting agreements | Integer								2	4
Shares issued per agreement								25,000	10,000
Shares issued, shares					45,045	30,000	150,000	50,000	40,000
Par value of shares issued | $ / shares					$ 0.222	$ 0.55	$ 0.85	$ 1.01	$ 0.85
Shares Issued, Value | $					$ 10,000	$ 16,500	$ 127,500	$ 50,500	$ 34,000
Shares issued for notes payable conversion	16,502	33,333
Conversion price per share | $ / shares	$ 0.606	$ 0.45
Debt amount converted into common stock | $	$ 10,000	$ 15,000