Blue Earth (BBLUQ) 10-Q 11 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015
Document and Entity Information
Entity Registrant Name	Blue Earth, Inc.
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Entity Central Index Key	1422109
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding	93,404,858
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
CURRENT ASSETS
Cash and cash equivalents	$6,303,094	$2,967,408
Restricted cash	632,258	632,102
Accounts receivable, net	4,119,522	2,515,772
Costs and revenues in excess of billings	552,930	3,967,207
Inventory, net	718,275	569,888
Construction in progress	71,128	68,212
Other receivables	76,194	78,926
Prepaid expenses and deposits	1,745,896	1,646,301
Total Current Assets	14,219,297	12,445,816
PROPERTY AND EQUIPMENT, net	64,038,057	56,982,778
OTHER ASSETS
Deposits	76,974	80,455
Natural gas futures	2,259,995	2,426,266
Long term receivables	1,417,901	1,587,548
Equity method investment	9,525,841	9,353,402
Contracts and technology, net	18,691,137	19,863,096
Total Other Assets	31,971,848	33,310,767
TOTAL ASSETS	110,229,202	102,739,361
CURRENT LIABILITIES
Accounts payable	4,512,801	4,071,164
Current portion of notes payable	63,484	162,445
Related party payables	1,333,147	1,333,147
Line of credit payable	3,000,000
Convertible note payable	8,026,072
Accrued expenses	167,192	480,502
Payroll expenses payable	326,652	217,359
Total Current Liabilities	17,429,348	6,264,617
LONG TERM LIABILITIES
Long term portion of notes payable	61,477	66,387
Total Long Term Liabilities	61,477	66,387
Total Liabilities	17,490,825	6,331,004
Commitments and contingencies
STOCKHOLDERS' EQUITY
Preferred stock value	400
Common stock value	93,405	94,259
Additional paid-in capital	190,797,290	188,159,932
Accumulated deficit	-98,152,718	-91,845,834
Total Stockholders' Equity	92,738,377	96,408,357
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$110,229,202	$102,739,361

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Balance Sheet
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	400,000
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	93,404,858	94,258,713
Common stock, shares outstanding	93,404,858	94,258,713

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Statement
REVENUES	$5,132,664	$3,234,217
COST OF SALES	3,976,307	1,788,309
GROSS PROFIT	1,156,357	1,445,908
OPERATING EXPENSES
Depreciation and amortization	1,215,068	1,076,026
General and administrative	6,422,527	5,832,933
Total Operating Expenses	7,637,595	6,908,959
LOSS FROM OPERATIONS	-6,481,238	-5,463,051
OTHER INCOME (EXPENSE)
Other income	940	940
Loss from equity investment	-227,560
Interest expense	-430,520	-235,584
Mark futures to market	-166,271
Gain (loss) on sale of assets	7,987	11,235
Gain on settlement of litigation	989,778
Total Other Income (Expense)	174,354	-223,409
LOSS BEFORE INCOME TAXES	-6,306,884	-5,686,460
INCOME TAX EXPENSE
NET LOSS	-6,306,884	-5,686,460
PREFERRED DIVIDENDS		-392,888
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	($6,306,884)	($6,079,348)
BASIC AND DILUTED LOSS PER SHARE	($0.07)	($0.09)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING BASIC AND DILUTED	94,311,979	61,928,226

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
OPERATING ACTIVITIES
NET LOSS	($6,306,884)	($5,686,460)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock option and stock warrants issued for services	1,385,338	1,189,727
Loss from equity investment	227,560
Impairment of inventory	369,039
Mark gas futures to market	166,271
Gain on settlement of litigation	-989,778
Gain (loss) on sale of assets	-7,987	-11,235
Stock issued for services	320,653	670,542
Depreciation and amortization	1,215,068	1,076,026
Amortization of debt discount	279,254
Changes in operating assets and liabilities:
Accounts receivable and billings in excess	1,980,174	-731,331
Inventory	-148,387	35,498
Restricted cash	-156
Construction in progress	-371,955	184,302
Prepaid expenses and deposits	-293,372	162,405
Accounts payable and accrued expenses	237,621	406,480
Net Cash Used in Operating Activities	-1,937,541	-2,704,046
INVESTING ACTIVITIES
Collection of other receivables	2,732
Proceeds from sale of equipment	7,987
Purchase of equity method investment	400,000
Lending of other receivables		887
Purchase of property and equipment	7,098,388	1,353,588
Net Cash Used in Investing Activities	-7,487,669	-1,354,475
Net Cash Used in Discontinued Investing Activities		-17,882
FINANCING ACTIVITIES
Proceeds from warrants and options exercised		100,857
Cash received on stock subscriptions		1,000,000
Proceeds from line of credit, net	2,911,700
Proceeds from notes payable, net	9,953,068
Repayment of notes payable and line of credit	103,872	438,710
Repayment of related party loans		4,004
Net Cash Provided by Financing Activities	12,760,896	658,143
NET INCREASE (DECREASE) IN CASH	3,335,686	-3,418,260
CASH AT BEGINNING OF PERIOD	2,967,408	8,403,731
CASH AT END OF PERIOD	6,303,094	4,985,471
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid for Interest	68,871	97,292
NON CASH FINANCING ACTIVITIES:
Common stock issued for conversion of preferred stock		333,128
Common stock issued for settlement of litigation	989,778
Common stock issued for acquisition of subsidiary		4,602,500
Preferred stock issued as collateral for loan	400
Debt discount and conversion feature	$1,385,338

Condensed_Financial_Statements

Condensed Financial Statements	3 Months Ended
	Mar. 31, 2015
Notes
Condensed Financial Statements	NOTE 1 - CONDENSED FINANCIAL STATEMENTS
	The accompanying financial statements have been prepared by the Company without audit.  In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at March 31, 2015 and 2014, and for all periods presented herein, have been made.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s December 31, 2014 audited financial statements.  The results of operations for the periods ended March 31, 2015 and 2014 are not necessarily indicative of the operating results for the full year.

Significant_Accounting_Policie

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2015
Notes
Significant Accounting Policies	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES
	Inventory
	Inventory is recorded at the lower of cost or market (net realizable value) using the average cost method. The inventory on hand as of March 31, 2015 consists of battery components, motors, controllers, miscellaneous refrigeration parts and raw gasket material at costs of $718,275. The inventory is valued net of an allowance of $6,188 as of March 31, 2015. The Company does not have any work in progress.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
	Recent Accounting Pronouncements
	The Company has evaluated recent accounting pronouncements and their adoption has not had, nor is expected to have a material impact on the Company’s financial position, or statements.

Significant_Events

Significant Events	3 Months Ended
	Mar. 31, 2015
Notes
Significant Events	NOTE 3 - SIGNIFICANT EVENTS
	Settlement of Litigation
	The Company received 1,127,742 shares of its common stock in settlement of litigation valued at $0.922 per share. As part of the settlement the Company forgave a $50,000 note receivable resulting in a gain on settlement of litigation of $989,778.
	Common Stock Transactions
	During the three months ended March 31, 2015, the Company issued 73,887 common shares for services valued at $94,653. The Company also issued 200,000 common shares for debt issuance costs valued at $226,000. The Company cancelled the 1,127,742 shares of its common stock it received in settlement of litigation.
	Credit Line Payable
	During the three months ended March 31, 2015, the Company borrowed $3,000,000 on the line of credit. The line of credit is for up to $4,000,000 subject to approval of the use of proceeds by the lender. The line of credit accrues interest at 12% per annum and is secured by one of the Company’s CHP projects and one solar project. The Company received net proceeds of $2,911,700 after closing costs. The Company has issued 400,000 shares of Class D convertible preferred stock as tertiary collateral for the line of credit. The $88,300 of fees withheld from the proceeds of the line of credit are included in prepaid expenses and are being amortized over the term of the line of credit.
	Related Party Notes Payable
	The related party notes payable, totaling $1,333,147, are due on demand, accrue interest at 12% per annum and are unsecured.
	CHP Plant Energized
	On March 30, 2015 the Company energized its initial combined heat and power (“CHP”) energy plant at a poultry processing facility in Sumter, South Carolina. The Company owns and operates the energy plant which provides combined heat and power (CHP) solutions. Electricity is generated and the thermal heat from the generator is captured and utilized for processes in the poultry facility, lowering energy costs, reducing greenhouse gas emissions and improving energy efficiency.
	Convertible Note Payable
	During the three months ended March 31, 2015, the Company borrowed $10,000,000 on a convertible note payable. The note payable is convertible to shares of the Company’s common stock at $1 per share. The convertible note payable accrues interest at 12% per annum and is due on September 10, 2015. The convertible note payable is secured by one of the Company’s CHP projects and the Company’s assets. The Company received net proceeds of $9,953,068 after closing costs. The $46,932 in legal fees withheld from the loan proceeds are included in prepaid expenses and are being amortized over the 6 month term of the convertible note payable.
	The lender received 200,000 shares of common stock as consideration for making the loan valued at $226,000. The lender also received 2,000,000 warrants to purchase shares of the Company’s common stock at $1.00 per share. The value of the warrants measured by The Company was $1,321,600. The value was computed using the Black-Scholes formula with a 5 year maturity, 1.62% risk free rate and a 94.46% volatility.  The lender also received the right to purchase shares of the Company’s common stock at $1.00 per share upon the Company’s repayment of all or part of the convertible note payable. The value of the right to purchase common shares measured by the Company was $649,091. The value was computed using the Black-Scholes formula with a 1 year maturity, .25% risk free rate, a 87.06% volatility and a 5% probability of exercise.  The total discount on the convertible note payable of $2,196,691 is being amortized over the 6 month term of the debt. The Company recorded $222,763 of interest expense from the amortization of the discount during the quarter ended March 31, 2015.
	The following is a summary of convertible note payable the period ended March 31, 2015:
	Balance at December 31, 2014	$	--
	Borrowing of convertible note payable		10,000,000
	Discount on convertible note payable		-2,196,691
	Amortization of discount		222,763
	Balance at March 31, 2015	$	8,026,072
	Series D Preferred Stock
	The Company has issued 400,000 shares of its $10.00 per share Series D preferred stock as tertiary collateral against the line of credit. The Series D preferred shares are issued, but not presently outstanding.  The Series D preferred shares certificate is held by a third party and the lender does not have access to the certificate without the consent and cooperation of the Company.
	Solely in the event of a default by the Company of its payment obligations under the terms of the line of credit, a block of the Series D preferred shares would be released and converted into common shares in accordance the formula provided in the line of credit agreement. The sufficient common shares would be sold by the lender to cure the default. Upon the repayment of the line of credit the Series D preferred stock will be returned to the Company and cancelled

Stock_Purchase_Warrants_and_Op

Stock Purchase Warrants and Options	3 Months Ended
	Mar. 31, 2015
Notes
Stock Purchase Warrants and Options	NOTE 4 - STOCK PURCHASE WARRANTS AND OPTIONS
	A summary of the Company’s warrant activity during the periods ended March 31, 2015 and December 31, 2014 is presented below:
							Weighted
				Weighted			Average
				Average			Remaining			Aggregate
		No. of		Exercise			Contractual			Intrinsic
		Warrants		Price			Term			Value
	Balance Outstanding, December 31, 2013	22,660,668		$	1.9			6.52		$	43,055,269
	Granted	200,000		$	0			10
	Granted	100,000		$	1			10
	Granted	8,521,654		$	6			3
	Cancelled	-3,600,000		$	-1.18			--
	Forfeited	-1,472,060		$	-1.9			--
	Exercised	-9,778,344		$	-1.6			--
	Balance Outstanding, December 31, 2014	16,631,918		$	3.8			5.29		$	53,353,862
	Granted	2,000,000		$	1			5
	Balance Outstanding, March 31, 2015	18,631,918		$	3.26			4.66		$	60,727,862
	Exercisable, March 31, 2015	16,474,775		$	3.41			4.19		$	56,203,004
	A summary of the Company’s option activity during the periods ended March 31, 2015 and December 31, 2014 is presented below:
								Weighted
					Weighted			Average
					Average			Remaining			Aggregate
			No. of		Exercise			Contractual			Intrinsic
			Options		Price			Term			Value
	Balance Outstanding, December 31, 2013		1,011,290		$	1.85			8.22		$	1,851,695
	Granted		1,500,000		$	2			10
	Granted		150,000		$	3			10
	Granted		120,000		$	2.45			10
	Granted		60,000		$	2.27			10
	Granted		105,000		$	3.1			10
	Granted		60,000		$	2.45			10
	Granted		100,000		$	2.54			10
	Granted		10,000		$	1.29			10
	Granted		52,720		$	1.37			10
	Granted		5,000		$	0.75			10
	Forfeited		-492,119		$	3.37			--
	Exercised		-85,024		$	1.36			--
	Balance Outstanding, December 31, 2014		2,596,867		$	2.54			8.82			6,596,037
	Granted		30,000		$	1.2			10
	Granted		100,000		$	1.01			10
	Granted		12,500		$	1.21			10
	Forfeited		-53,513		$	2.56			--
	Balance Outstanding, March 31, 2015		2,685,854		$	2.07			8.66		$	5,562,931
	Exercisable, March 31, 2015		1,377,944		$	1.96			8.26		$	2,606,233

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments Disclosure	3 Months Ended
	Mar. 31, 2015
Notes
Fair Value of Financial Instruments Disclosure	NOTE 5 - FAIR VALUE OF FINANCIAL INSTRUMENTS
	The Company follows the provisions of ASC 820 for fair value measurements of all nonfinancial assets and nonfinancial liabilities not recognized or disclosed at fair value in the financial statements on a recurring basis. The accounting standard for fair value measurements provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. Fair value is defined as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. The accounting standard established a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available. This hierarchy prioritizes the inputs into three broad levels as follows. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument. Level 3 inputs are unobservable inputs based on the Company’s own assumptions used to measure assets and liabilities at fair value. An asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement.
	There were no changes in the valuation techniques during the periods ended March 31, 2015 and December 31, 2014. The estimated fair value of certain financial instruments, including cash and cash equivalents and current liabilities, are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments.
	Assets:
	On December 15, 2014, the Company purchased 639.25 natural gas option contracts for $2,429,150, to mitigate its exposure to fluctuations in natural gas price in connection with its CHP facility in Alberta, Canada. The gas delivery dates range from January 1, 2016 to December 31, 2022. At each reporting date the Company revalues the options to the NYMEX-NG last trade value. The Company recorded a loss of $166,271 and $-0- for the three months ended March 31, 2015 and 2014, respectively, on the value of contracts.
	Assets measured at fair value on a recurring and non-recurring basis consisted of the following at March 31, 2015:
	Liabilities:		Total Carrying		(Level 1)		(Level 2)		(Level 3)
			Value at
			31-Mar-15
	Natural gas futures	$	2,259,995	$	2,259,995	$	-	$	-
	The following is a summary of activity of Level 1 assets for the periods ended March 31, 2015 and December 31, 2014:
	Balance at December 31, 2013		--
	Purchases of futures contracts		2,429,150
	Change in fair value 2014		-2,884
	Balance at December 31, 2014	$	2,426,266
	Purchases of futures contracts		--
	Change in fair value 2015		-166,271
	Balance at March 31, 2015	$	2,259,995

Property_and_Equipment_Disclos

Property and Equipment Disclosure	3 Months Ended
	Mar. 31, 2015
Notes
Property and Equipment Disclosure	NOTE 6 - PROPERTY AND EQUIPMENT
	The major classes of assets as of March 31, 2015 and  December 31, 2014 are as follows:
		March 31,			December 31,
		2015			2014
	Office and computer equipment	$	343,915	$	327,023
	Software		91,256		91,256
	Manufacturing and installation equipment		455,150		442,450
	Leasehold improvements		759,304		759,304
	Cogeneration plants (under construction)		63,091,360		56,022,580
	Vehicles		480,455		480,455
	Sub Total		65,221,440		58,123,068
	Accumulated Depreciation		-1,183,383		-1,140,290
	Net	$	64,038,057	$	56,982,778
	Depreciation expense was $43,093 and $31,915, for the three months ended March 31, 2015 and 2014, respectively. Approximately $858,212 of the Company’s property and equipment serves as security against its long-term debt. Depreciation of the cogeneration plants will commence when the plants are placed in service during the second quarter of 2015.

Commitments_and_Contingencies_

Commitments and Contingencies Disclosure	3 Months Ended
	Mar. 31, 2015
Notes
Commitments and Contingencies Disclosure	NOTE 7 - COMMITMENTS AND CONTINGENCIES
	Equipment Purchase Commitments
	The Company has entered into equipment purchase agreements whereby it has committed to paying approximately $19,629,081 for electrical co-generation equipment. The Company has made deposits of approximately $8,079,699 (41% of the total commitment) toward the purchase of the equipment which is included in construction in progress-property and equipment. The balance of the purchase price will be due upon acceptance of the equipment by the Company in accordance with progress payments as set out in the purchase contracts.
	Pending Arbitrations
	The Company and two consultants, have filed demands for arbitration with the American Arbitration Association (“AAA”).  Consultants allege that the Company, specifically Johnny R. Thomas, CEO, have violated the "no disparagement" clause of their Consulting Agreement dated February 17, 2014 with the Company.  They alleged that the Company interfered with the ability of the Consultants to perform their consulting duties. The Company alleges that the Consultants failed to perform consulting work as required and never intended to perform under the Consulting Agreement. The proceedings are in the discovery stage with an arbitration hearing scheduled for May 2015. The Company expects to prevail in this arbitration proceeding and does not expect said action to have any material adverse consequences to the Company.
	The Company has filed a demand for arbitration with the AAA and National Energy Partners and its subsidiary, Hawaii Solar, LLC, (“NEP”) have counter-claimed.  The Company alleged that NEP is in arrears on the payment of EPC services performed by the Company for construction work on the 24 schools in Hawaii contracted for between the parties. The Company further alleged that NEP provided deficient design drawings and interfered with the construction of the projects and engaged in negligence, fraud and/or willful misconduct.  NEP alleged that the Company failed to perform the contracted EPC services in a timely, proper manner and desires to validate termination of the contract in the arbitration process. The Company expects to prevail in this dispute, which would result in no material adverse consequences to the Company, other than legal costs and a delay in the recognition of revenue. However, if NEP prevails, the Company is likely to lose about $1.9 million on the work performed to date, as well as a possibility of limited damage payments. The Company is defending against counter claims raised in the arbitration.  On August 6, 2014, the Company commenced a civil action in Hawaii for declaratory and injunctive relief and damages against NEP in the circuit court of the First Circuit of Hawaii (CIV No. 14-1-1694-08).  Subsequent to the Company commencing the above-described arbitration, it learned that NEP did not possess a Hawaii contractor license.  The Company then withdrew its demand for arbitration without prejudice.  The Company is seeking damages in excess of $1,300,000 and a declaratory judgment and injunctive relief that the subcontracts are invalid, void and unenforceable, the arbitration provision in the subcontracts is unenforceable and the pending arbitration should be terminated.
	Pending Litigation
	On October 24, 2014, a purported class action lawsuit was filed against the Company, two executive officers, and one non-executive officer in the U.S. District Court for the Central District of California (Case No:2:14-cv-08263).On January 21, 2015, the court appointed a Lead Plaintiff and Lead Plaintiff's Counsel.  The Court also re-captioned the case In re Blue Earth, Inc. Securities Litigation, File No. CV 14-8263 DSF (JEMx). On March 13, 2015, plaintiff filed a First Amended Complaint ("FAC").  The FAC alleges claims under Sections 10(b) and 20(a) of the Exchange Act, and a purported class of purchasers of the Company's stock during the period from October 7, 2013 through October 21, 2014.  Defendants' responded to the FAC and filed a motion to dismiss FAC.  Plaintiff's opposition to the motion to dismiss will be due on or before June 1, 2015.  Defendants' reply will be due on or before June 22, 2015.  The Company believes the claims contained in the complaint are without merit and is vigorously defending this matter.

Operating_Segments_Disclosure

Operating Segments Disclosure	3 Months Ended
	Mar. 31, 2015
Notes
Operating Segments Disclosure	NOTE 8 - OPERATING SEGMENTS
	Operating segments are defined as components of an enterprise about which separate and discreet financial information is available and is evaluated regularly by the chief operating decision-maker in assessing performance and determining how to best allocate Company resources. The Company’s chief operating decision makers direct the allocation of resources to operating segments based on the business plan, budgets, profitability and cash flows of each respective segment.
	The Company has two principal operating segments: (1) energy efficiency and technology and (2) construction of energy facilities owned by third parties. During the second quarter of 2015, a third segment will be introduced when energy is produced from facilities built and owned by the Company. These operating segments were delineated based on the nature of the products and services offered.
	The Company evaluates the financial performance of the respective segments based on several factors, of which the primary measure is business segment income before taxes. All significant intercompany transactions and balances have been eliminated. The following tables show the operations of the Company’s reportable segments for the three months ended March 31, 2015 and 2014:
		Energy Efficiency
		and Technology		Construction		Corporate		Consolidated
	31-Mar-15
	Revenues	$	1,434,503	$	3,698,161	$	--	$	5,132,664
	Cost of sales		597,723		3,378,584		--		3,976,307
	Depreciation and amortization		358,162		472,079		384,827		1,215,068
	General and administrative		2,009,783		1,504,472		2,908,272		6,422,527
	Other income (expense)		-8,428		7,537		175,245		174,354
	Net income (loss)	$	-1,539,593	$	-1,649,437	$	-3,117,854	$	-6,306,884
	Total assets	$	2,278,206	$	93,966,137	$	13,984,861	$	110,229,204
		Energy Efficiency
		and Technology		Construction		Corporate		Consolidated
	31-Mar-14
	Revenues	$	1,407,251	$	1,826,966	$	--	$	3,234,217
	Cost of sales		586,901		1,201,408		--		1,788,309
	Depreciation and amortization		127,206		469,065		479,755		1,076,026
	General and administrative		1,103,074		972,515		3,757,344		5,832,933
	Other (expense)		2,710		61,309		-287,428		-223,409
	Net income (loss)	$	-407,220	$	-754,713	$	-4,524,527	$	-5,686,460
	Total assets	$	1,033,867	$	7,216,209	$	79,942,616	$	88,192,692

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2015
Notes
Subsequent Events	NOTE 9 - SUBSEQUENT EVENTS
	On April 9, 2015, the Company issued 12,500 shares of its common stock for director fees. On April 20, 2015, the Company issued 168,700 shares of its common stock under a Mutual and General Release Agreement with the landlord of the former offices of Blue Earth Solar, Inc. On April 22, 2015 the Company issued 250,000 shares of its common stock for consulting services.
	In accordance with ASC 855-10, the Company’s management has reviewed all material events and there are no additional material subsequent events to report.

Significant_Accounting_Policie1

Significant Accounting Policies: Inventory, Policy (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Inventory, Policy	Inventory
	Inventory is recorded at the lower of cost or market (net realizable value) using the average cost method. The inventory on hand as of March 31, 2015 consists of battery components, motors, controllers, miscellaneous refrigeration parts and raw gasket material at costs of $718,275. The inventory is valued net of an allowance of $6,188 as of March 31, 2015. The Company does not have any work in progress.

Significant_Accounting_Policie2

Significant Accounting Policies: Use of Estimates (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Significant_Accounting_Policie3

Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements
	The Company has evaluated recent accounting pronouncements and their adoption has not had, nor is expected to have a material impact on the Company’s financial position, or statements.

Significant_Events_Convertible

Significant Events: Convertible Debt Table (Tables)	3 Months Ended
	Mar. 31, 2015
Tables/Schedules
Convertible Debt Table
	Balance at December 31, 2014	$	--
	Borrowing of convertible note payable		10,000,000
	Discount on convertible note payable		-2,196,691
	Amortization of discount		222,763
	Balance at March 31, 2015	$	8,026,072

Stock_Purchase_Warrants_and_Op1

Stock Purchase Warrants and Options: Schedule of Stockholders' Equity Note, Warrants (Tables)	3 Months Ended
	Mar. 31, 2015
Tables/Schedules
Schedule of Stockholders' Equity Note, Warrants
					Weighted
			Weighted		Average
			Average		Remaining		Aggregate
		No. of	Exercise		Contractual		Intrinsic
		Warrants	Price		Term		Value
	Balance Outstanding, December 31, 2013	22,660,668	$	1.9		6.52	$	43,055,269
	Granted	200,000	$	0		10
	Granted	100,000	$	1		10
	Granted	8,521,654	$	6		3
	Cancelled	-3,600,000	$	-1.18		--
	Forfeited	-1,472,060	$	-1.9		--
	Exercised	-9,778,344	$	-1.6		--
	Balance Outstanding, December 31, 2014	16,631,918	$	3.8		5.29	$	53,353,862
	Granted	2,000,000	$	1		5
	Balance Outstanding, March 31, 2015	18,631,918	$	3.26		4.66	$	60,727,862
	Exercisable, March 31, 2015	16,474,775	$	3.41		4.19	$	56,203,004

Stock_Purchase_Warrants_and_Op2

Stock Purchase Warrants and Options: Schedule of Stockholders' Equity, Options (Tables)	3 Months Ended
	Mar. 31, 2015
Tables/Schedules
Schedule of Stockholders' Equity, Options
					Weighted
			Weighted		Average
			Average		Remaining		Aggregate
		No. of	Exercise		Contractual		Intrinsic
		Options	Price		Term		Value
	Balance Outstanding, December 31, 2013	1,011,290	$	1.85		8.22	$	1,851,695
	Granted	1,500,000	$	2		10
	Granted	150,000	$	3		10
	Granted	120,000	$	2.45		10
	Granted	60,000	$	2.27		10
	Granted	105,000	$	3.1		10
	Granted	60,000	$	2.45		10
	Granted	100,000	$	2.54		10
	Granted	10,000	$	1.29		10
	Granted	52,720	$	1.37		10
	Granted	5,000	$	0.75		10
	Forfeited	-492,119	$	3.37		--
	Exercised	-85,024	$	1.36		--
	Balance Outstanding, December 31, 2014	2,596,867	$	2.54		8.82		6,596,037
	Granted	30,000	$	1.2		10
	Granted	100,000	$	1.01		10
	Granted	12,500	$	1.21		10
	Forfeited	-53,513	$	2.56		--
	Balance Outstanding, March 31, 2015	2,685,854	$	2.07		8.66	$	5,562,931
	Exercisable, March 31, 2015	1,377,944	$	1.96		8.26	$	2,606,233

Fair_Value_of_Financial_Instru1

Fair Value of Financial Instruments Disclosure: Fair Value, Assets Measured on Recurring and Nonrecurring Basis (Tables)	3 Months Ended
	Mar. 31, 2015
Tables/Schedules
Fair Value, Assets Measured on Recurring and Nonrecurring Basis
	Liabilities:		Total Carrying		(Level 1)		(Level 2)		(Level 3)
			Value at
			31-Mar-15
	Natural gas futures	$	2,259,995	$	2,259,995	$	-	$	-

Fair_Value_of_Financial_Instru2

Fair Value of Financial Instruments Disclosure: Summary of Activity of Level 1 Assets (Tables)	3 Months Ended
	Mar. 31, 2015
Tables/Schedules
Summary of Activity of Level 1 Assets
	Balance at December 31, 2013		--
	Purchases of futures contracts		2,429,150
	Change in fair value 2014		-2,884
	Balance at December 31, 2014	$	2,426,266
	Purchases of futures contracts		--
	Change in fair value 2015		-166,271
	Balance at March 31, 2015	$	2,259,995

Property_and_Equipment_Disclos1

Property and Equipment Disclosure: Schedule of Major Classes of Assets (Tables)	3 Months Ended
	Mar. 31, 2015
Tables/Schedules
Schedule of Major Classes of Assets
		March 31,			December 31,
		2015			2014
	Office and computer equipment	$	343,915	$	327,023
	Software		91,256		91,256
	Manufacturing and installation equipment		455,150		442,450
	Leasehold improvements		759,304		759,304
	Cogeneration plants (under construction)		63,091,360		56,022,580
	Vehicles		480,455		480,455
	Sub Total		65,221,440		58,123,068
	Accumulated Depreciation		-1,183,383		-1,140,290
	Net	$	64,038,057	$	56,982,778

Operating_Segments_Disclosure_

Operating Segments Disclosure: Schedule of Segment Reporting Information, by Segment (Tables)	3 Months Ended
	Mar. 31, 2015
Tables/Schedules
Schedule of Segment Reporting Information, by Segment
		Energy Efficiency
		and Technology		Construction		Corporate		Consolidated
	31-Mar-15
	Revenues	$	1,434,503	$	3,698,161	$	--	$	5,132,664
	Cost of sales		597,723		3,378,584		--		3,976,307
	Depreciation and amortization		358,162		472,079		384,827		1,215,068
	General and administrative		2,009,783		1,504,472		2,908,272		6,422,527
	Other income (expense)		-8,428		7,537		175,245		174,354
	Net income (loss)	$	-1,539,593	$	-1,649,437	$	-3,117,854	$	-6,306,884
	Total assets	$	2,278,206	$	93,966,137	$	13,984,861	$	110,229,204
		Energy Efficiency
		and Technology		Construction		Corporate		Consolidated
	31-Mar-14
	Revenues	$	1,407,251	$	1,826,966	$	--	$	3,234,217
	Cost of sales		586,901		1,201,408		--		1,788,309
	Depreciation and amortization		127,206		469,065		479,755		1,076,026
	General and administrative		1,103,074		972,515		3,757,344		5,832,933
	Other (expense)		2,710		61,309		-287,428		-223,409
	Net income (loss)	$	-407,220	$	-754,713	$	-4,524,527	$	-5,686,460
	Total assets	$	1,033,867	$	7,216,209	$	79,942,616	$	88,192,692

Significant_Accounting_Policie4

Significant Accounting Policies: Inventory, Policy (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Details
Inventory on hand	$718,275	$569,888
Valuation allowance for inventory	$6,188

Significant_Events_Details

Significant Events (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Debt forgiven by the Company	$50,000
Gain on settlement of litigation	989,778
Common stock issued for services	73,887
Common stock received and cancelled	1,127,742
Line of credit payable	3,000,000
Proceeds from line of credit	2,911,700
Related party notes payable	1,333,147	1,333,147
Proceeds from notes payable	9,953,068
Stock issued for debt	200,000
Value of stock issued for debt	226,000
Warrants issued for debt	2,000,000
Value of the warrants issued	1,321,600
Amortization of discount on debt	222,763
Series D Preferred Stock issued	400,000
Line of credit fees
Prepaid expenses	88,300
Convertible Note Payable legal fees
Prepaid expenses	$46,932

Significant_Events_Convertible1

Significant Events: Convertible Debt Table (Details) (USD $)	Mar. 31, 2015
Details
Convertible note payable	$8,026,072

Stock_Purchase_Warrants_and_Op3

Stock Purchase Warrants and Options: Schedule of Stockholders' Equity Note, Warrants (Details) (USD $)	12 Months Ended	3 Months Ended
	Dec. 31, 2014	Mar. 31, 2015	Dec. 31, 2013
Warrants outstanding	16,631,918	18,631,918	22,660,668
Weighted average exercise price, warrants outstanding	$3.80	$3.26	$1.90
Aggregate intrinsic value, warrants outstanding	$53,353,862	$60,727,862	$43,055,269
Warrants cancelled	-3,600,000
Weighted average exercise price, warrants cancelled	($1.18)
Warrants forfeited	-1,472,060
Weighted average exercise price, warrants forfeited	($1.90)
Warrants exercised	-9,778,344
Weighted average exercise price, warrants exercised	($1.60)
Warrants exercisable		16,474,775
Weighted average exercise price, warrants exercisable		$3.41
Aggregate intrinsic value, warrants exercisable		$56,203,004
Grant (1)
Warrants granted	200,000	2,000,000
Weighted average exercise price, warrants granted		$1
Grant (2)
Warrants granted	100,000
Weighted average exercise price, warrants granted	$1
Grant (3)
Warrants granted	8,521,654
Weighted average exercise price, warrants granted	$6

Stock_Purchase_Warrants_and_Op4

Stock Purchase Warrants and Options: Schedule of Stockholders' Equity, Options (Details) (USD $)	3 Months Ended	12 Months Ended	24 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013
Stock options outstanding	2,685,854	2,596,867	2,596,867	1,011,290
Weighted average exercise price, options outstanding	$2.07	$2.54	$2.54	$1.85
Aggregate intrinsic value, option outstanding	$5,562,931	$6,596,037	$6,596,037	$1,851,695
Stock options forfeited	-53,513	-492,119
Weighted average exercise price, options forfeited	$2.56	$3.37
Stock options exercised			-85,024
Weighted average exercise price, options exercised		$1.36
Stock options exercisable	1,377,944
Weighted average exercise price, options exercisable	$1.96
Aggregate intrinsic value, options exercisable	$2,606,233
Grant (1)
Stock options granted	30,000	1,500,000
Weighted average exercise price, options granted	$1.20	$2
Grant (2)
Stock options granted	100,000	150,000
Weighted average exercise price, options granted	$1.01	$3
Grant (3)
Stock options granted	12,500	120,000
Weighted average exercise price, options granted	$1.21	$2.45
Grant (4)
Stock options granted		60,000
Weighted average exercise price, options granted		$2.27
Grant (5)
Stock options granted		105,000
Weighted average exercise price, options granted		$3.10
Grant (6)
Stock options granted		60,000
Weighted average exercise price, options granted		$2.45
Grant (7)
Stock options granted		100,000
Weighted average exercise price, options granted		$2.54
Grant (8)
Stock options granted		10,000
Weighted average exercise price, options granted		$1.29
Grant (9)
Stock options granted		52,720
Weighted average exercise price, options granted		$1.37
Grant (10)
Stock options granted		5,000
Weighted average exercise price, options granted		$0.75

Fair_Value_of_Financial_Instru3

Fair Value of Financial Instruments Disclosure: Summary of Activity of Level 1 Assets (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Details
Fair Value, Level 1 Assets	$2,259,995	$2,426,266	$2,429,150
Change in fair value, assets	($166,271)	($2,884)

Property_and_Equipment_Disclos2

Property and Equipment Disclosure: Schedule of Major Classes of Assets (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Property and Equipment, asset value	$65,221,440	$58,123,068
Accumulated depreciation on property and equipment assets	-1,183,383	-1,140,290
Property and equipment, asset value, Net	64,038,057	56,982,778
Computer Equipment
Property and Equipment, asset value	343,915	327,023
Software and Software Development Costs
Property and Equipment, asset value	91,256	91,256
Other Machinery and Equipment
Property and Equipment, asset value	455,150	442,450
Leasehold Improvements
Property and Equipment, asset value	759,304	759,304
Cogeneration plants
Property and Equipment, asset value	63,091,360	56,022,580
Vehicles
Property and Equipment, asset value	$480,455	$480,455

Property_and_Equipment_Disclos3

Property and Equipment Disclosure (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Details
Depreciation expense on property and equipment	$43,093	$31,915
Value of property and equipment serving as security against debt	$858,212

Commitments_and_Contingencies_1

Commitments and Contingencies Disclosure (Details) (EquipmentPurchaseAgreementsMember, USD $)	Mar. 31, 2015
EquipmentPurchaseAgreementsMember
Commitment to pay	$19,629,081
Deposits made toward purchase	$8,079,699

Operating_Segments_Disclosure_1

Operating Segments Disclosure: Schedule of Segment Reporting Information, by Segment (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Segment Revenues	$5,132,664	$3,234,217
Segment cost of sales	3,976,307	1,788,309
Segment Depreciation and Amortization	1,215,068	1,076,026
Segment General and Administrative Expense	6,422,527	5,832,933
Segment other income (expense)	174,354	-223,409
Segment Net Income (loss)	-6,306,884	-5,686,460
Segment total assets	110,229,204	88,192,692
Energy Efficiency and Technology
Segment Revenues	1,434,503	1,407,251
Segment cost of sales	597,723	586,901
Segment Depreciation and Amortization	358,162	127,206
Segment General and Administrative Expense	2,009,783	1,103,074
Segment other income (expense)	-8,428	2,710
Segment Net Income (loss)	-1,539,593	-407,220
Segment total assets	2,278,206	1,033,867
Construction
Segment Revenues	3,698,161	1,826,966
Segment cost of sales	3,378,584	1,201,408
Segment Depreciation and Amortization	472,079	469,065
Segment General and Administrative Expense	1,504,472	972,515
Segment other income (expense)	7,537	61,309
Segment Net Income (loss)	-1,649,437	-754,713
Segment total assets	93,966,137	7,216,209
Corporate Segment
Segment Depreciation and Amortization	384,827	479,755
Segment General and Administrative Expense	2,908,272	3,757,344
Segment other income (expense)	175,245	-287,428
Segment Net Income (loss)	-3,117,854	-4,524,527
Segment total assets	$13,984,861	$79,942,616

Subsequent_Events_Details

Subsequent Events (Details)	1 Months Ended
	Apr. 22, 2015
Director fees
Common stock issued	12,500
Mutual and General Release Agreement
Common stock issued	168,700
Consulting services
Common stock issued	250,000