Workhorse (WKHS) 10-Q 19 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 19, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'AMP Holding Inc.	'
Entity Central Index Key	'0001425287	'
Trading Symbol	'ampd	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	81,537,358
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets:	'	'
Cash and cash equivalents	$7,463	$39,819
Inventory	393,752	41,002
Prepaid expenses and deposits	93,904	13,025
Current assets, Total	495,119	93,846
Property, plant and equipment:	'	'
Land	300,000	'
Buildings	3,800,000	'
Leasehold improvements	19,225	19,225
Software	27,721	27,721
Equipment	670,183	170,120
Vehicles and prototypes	164,959	164,959
Property, plant and equipment, Gross	4,982,088	382,025
Less accumulated depreciation	473,333	255,178
Property, plant and equipment, Net	4,508,755	126,847
Assets, Total	5,003,874	220,693
Current liabilities:	'	'
Accounts payable	1,409,632	1,253,228
Accounts payable, related parties	376,537	336,556
Customer deposits	202,500	60,000
Shareholder advances	1,213,000	558,000
Current portion of long-term debt	392,542	230,756
Current liabilities, Total	3,594,211	2,438,540
Long-term debt	2,346,516	362,186
Commitments and contingencies	'	'
Stockholders' equity (deficit):	'	'
Series A preferred stock, par value of $.001 per share 75,000,000 shares shares authorized, 0 shares issued and outstanding at September 30, 2013 and December 31, 2012	'	'
Common stock, par value of $.001 per share 250,000,000 shares authorized, 81,474,200 shares issued and outstanding at September 30, 2013 and 55,955,463 shares issued and outstanding at December 31, 2012	81,474	55,955
Additional paid-in capital	20,192,304	14,956,547
Stock based compensation	4,951,902	3,778,723
Accumulated deficit during the development stage	-26,162,533	-21,371,258
Stockholders' equity (deficit), Total	-936,853	-2,580,033
Liabilities and Stockholders' Equity (Deficit), Total	$5,003,874	$220,693

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]	'	'
Series A preferred stock, par value (in dollars per share)	$0.00	$0.00
Series A preferred stock, shares authorized	75,000,000	75,000,000
Series A preferred stock, shares issued	0	0
Series A preferred stock, shares outstanding	0	0
Common stock, par value ( in dollars per share)	$0.00	$0.00
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	81,474,200	55,955,463
Common stock, shares outstanding	81,474,200	55,955,463

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended		79 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'	'
Sales	$177,500	'	$177,500	$222,098	$780,340
Expenses:	'	'	'	'	'
Payroll and payroll taxes	422,809	461,399	1,154,669	1,410,544	8,481,515
Employee benefits	22,481	32,104	91,920	118,964	745,163
Stock based compensation	32,652	36,951	1,173,179	256,877	4,969,642
Batteries and motors and supplies	79,774	49,692	305,590	173,199	3,041,146
Legal and professional	57,877	471,320	342,609	625,478	2,483,363
Advertising	5,419	26,062	47,182	84,480	1,313,562
Consulting	219,347	-21,663	894,518	52,805	1,997,923
Travel and entertainment	38,773	26,120	84,005	75,026	568,709
Rent	34,841	34,903	111,229	111,875	563,227
Insurance	44,412	45,275	109,515	83,028	495,134
Vehicles, development and testing	'	'	35,600	57,786	357,801
Depreciation	101,491	15,573	218,155	48,458	511,162
Interest and bank fees	75,034	70,493	179,029	156,364	436,356
Engineering, temporary labor	4,635	903	8,944	1,773	260,230
Facilities, repairs & maintenance	41,680	5,901	121,075	18,616	325,658
Utilities	37,956	7,296	82,931	26,159	217,886
Loss on sale of assets	'	14,452	'	14,452	27,544
Other	3,483	6,564	8,625	22,318	146,852
Expenses, Total	1,222,664	1,283,345	4,968,775	3,338,202	26,942,873
Net loss during the development stage	($1,045,164)	($1,283,345)	($4,791,275)	($3,116,104)	($26,162,533)
Basic and diluted loss per share	($0.01)	($0.03)	($0.07)	($0.08)	($0.85)
Weighted average number of common shares outstanding	80,655,861	39,570,618	73,164,046	39,082,846	30,755,976

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (Deficit) (USD $)	Common Stock	Series A Preferred Stock	Additional Paid-in Capital	Stock based compensation	Accumulated Deficit During the Development Stage	Total
Beginning capital at Feb. 19, 2007	'	'	'	'	'	'
Beginning Capital (in shares) at Feb. 19, 2007	'	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'
Issuance of common stock, and fulfillment of stock subscriptions receivable	900,000	'	'	'	'	900,000
Issuance of common stock, and fulfillment of stock subscriptions receivable (in shares)	7,210	'	'	'	'	'
Net loss from operations	'	'	'	'	-456,145	-456,145
Ending Capital at Dec. 31, 2007	900,000	'	'	'	-456,145	443,855
Ending Capital (in shares) at Dec. 31, 2007	7,210	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'
Issuance of common stock, and fulfillment of stock subscriptions receivable	875,000	'	'	'	'	875,000
Issuance of common stock, and fulfillment of stock subscriptions receivable (in shares)	4,305	'	'	'	'	'
Share based compensation	9,757	'	'	'	'	9,757
March 10, 2008 stock dividend (in shares)	62,720	'	'	'	'	'
Net loss from operations	'	'	'	'	-1,383,884	-1,383,884
Ending Capital at Dec. 31, 2008	1,784,757	'	'	'	-1,840,029	-55,272
Ending Capital (in shares) at Dec. 31, 2008	74,235	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'
January 1, 2009 stock re-pricing agreement (in shares)	18,025	'	'	'	'	'
Issuance of common stock, and fulfillment of stock subscriptions receivable	753,511	'	49,989	'	'	803,500
Issuance of common stock, and fulfillment of stock subscriptions receivable (in shares)	168,210	'	'	'	'	'
Share based compensation	7,983	'	'	'	'	7,983
Shares issued out of stock option plan on December 31, 2009 (in shares)	3,220	'	'	'	'	'
Net effect of purchase accounting adjustments	-2,528,479	'	2,528,479	'	'	'
Net effect of purchase accounting adjustments (in shares)	17,508,759	'	'	'	'	'
Conversion of convertible notes	'	8	264,992	'	'	265,000
Conversion of convertible notes (in shares)	'	8,375	'	'	'	'
Net loss from operations	'	'	'	'	-1,524,923	-1,524,923
Ending Capital at Dec. 31, 2009	17,772	8	2,843,460	'	-3,364,952	-503,712
Ending Capital (in shares) at Dec. 31, 2009	17,772,449	8,375	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'
Issuance of common stock, and fulfillment of stock subscriptions receivable	9,809	'	3,682,530	'	'	3,692,339
Issuance of common stock, and fulfillment of stock subscriptions receivable (in shares)	9,808,566	'	'	'	'	'
Share based compensation	'	'	'	1,436,979	'	1,436,979
Conversion of convertible notes	30	'	9,970	'	'	10,000
Conversion of convertible notes (in shares)	29,750	'	'	'	'	'
Issuance of preferred stock, and fulfillment of stock subscriptions receivable	'	1	24,999	'	'	25,000
Issuance of preferred stock, and fulfillment of stock subscriptions receivable (in shares)	'	625	'	'	'	'
Conversion of account payable	102	'	86,898	'	'	87,000
Conversion of account payable (in shares)	101,636	'	'	'	'	'
Net loss from operations	'	'	'	'	-5,028,106	-5,028,106
Ending Capital at Dec. 31, 2010	27,713	9	6,647,857	1,436,979	-8,393,058	-280,500
Ending Capital (in shares) at Dec. 31, 2010	27,712,401	9,000	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'
Issuance of common stock, and fulfillment of stock subscriptions receivable	9,911	'	5,404,830	'	'	5,414,741
Issuance of common stock, and fulfillment of stock subscriptions receivable (in shares)	9,912,447	'	'	'	'	'
Stock options and warrants exercised	39	'	12,236	'	'	12,275
Stock options and warrants exercised (in shares)	38,692	'	'	'	'	'
Conversion of preferred stock to common stock	1,072	-9	-1,063	'	'	'
Conversion of preferred stock to common stock (in shares)	1,071,110	-9,000	'	'	'	'
Share based compensation	'	'	'	2,002,891	'	2,002,891
Net loss from operations	'	'	'	'	-8,705,711	-8,705,711
Ending Capital at Dec. 31, 2011	38,735	'	12,063,860	3,439,870	-17,098,769	-1,556,304
Ending Capital (in shares) at Dec. 31, 2011	38,734,650	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'
Share based compensation	'	'	'	338,853	'	338,853
Issuance of detached warrants in connection with convertible debentures	'	'	91,493	'	'	91,493
Conversion of debentures and interest	10,227	'	2,035,187	'	'	2,045,414
Conversion of debentures and interest (in shares)	10,227,070	'	'	'	'	'
Conversion of account payable	6,993	'	766,007	'	'	773,000
Conversion of account payable (in shares)	6,993,743	'	'	'	'	'
Net loss from operations	'	'	'	'	-4,272,489	-4,272,489
Ending Capital at Dec. 31, 2012	55,955	'	14,956,547	3,778,723	-21,371,258	-2,580,033
Ending Capital (in shares) at Dec. 31, 2012	55,955,463	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'
Issuance of common stock, and fulfillment of stock subscriptions receivable	21,408	'	4,279,192	'	'	4,300,600
Issuance of common stock, and fulfillment of stock subscriptions receivable (in shares)	21,408,125	'	'	'	'	'
Conversion of convertible notes	500	'	99,500	'	'	100,000
Conversion of convertible notes (in shares)	500,000	'	'	'	'	'
Conversion of account payable	3,592	'	855,923	'	'	859,515
Conversion of account payable (in shares)	3,591,848	'	'	'	'	'
Stock options and warrants exercised	19	'	1,142	'	'	1,161
Stock options and warrants exercised (in shares)	18,764	'	'	'	'	'
Share based compensation	'	'	'	1,173,179	'	1,173,179
Net loss from operations	'	'	'	'	-4,791,275	-4,791,275
Ending Capital at Sep. 30, 2013	$81,474	'	$20,192,304	$4,951,902	($26,162,533)	($936,853)
Ending Capital (in shares) at Sep. 30, 2013	81,474,200	'	'	'	'	'

Consolidated_Statements_of_Sto1

Consolidated Statements of Stockholders' Equity (Deficit) (Parentheticals) (USD $)

1 Months Ended

9 Months Ended

Jul. 31, 2013

Sep. 30, 2013

Aug. 30, 2013

Jun. 30, 2013

31-May-13

Mar. 31, 2013

Dec. 31, 2012

Nov. 30, 2012

Oct. 31, 2012

Sep. 30, 2012

Aug. 31, 2012

Mar. 31, 2012

Dec. 31, 2010

Oct. 31, 2008

Jun. 30, 2007

Feb. 28, 2007

Statement Of Stockholders' Equity [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock issuances consideration of vehicles at fair value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$30,884

$30,400

Common stock issuance as consideration of vehicles on cash

'

'

'

'

'

'

'

'

'

'

'

'

'

'

69,116

69,600

Consulting services accepted as consideration for issuance of common stock

11,750

155,000

'

119,075

126,000

302,500

203,000

'

55,000

'

'

60,000

87,000

50,000

'

'

Investment agreement fees valued

'

'

'

'

'

'

'

'

'

'

375,000

'

'

'

'

'

Legal services valued

5,000

'

5,000

15,000

'

40,000

25,000

15,000

'

40,000

'

'

'

'

'

'

Common stock issuance as consideration of rent

$80,190

$80,190

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended		9 Months Ended		79 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Cash flows from operating activities:	'	'	'	'	'
Net loss during the development stage	($1,045,164)	($1,283,345)	($4,791,275)	($3,116,104)	($26,162,533)
Adjustments to reconcile net loss from operations to cash used by operations:	'	'	'	'	'
Depreciation	101,491	15,573	218,155	48,458	511,162
Loss on sale of assets	'	14,452	'	14,452	27,544
Stock based compensation	32,652	36,951	1,173,179	256,877	4,969,642
Interest expense on convertible debentures	'	'	'	'	106,164
Amortized discount on convertible debentures	'	23,243	'	55,013	91,493
Rent and Legal, consulting and investment services	256,940	415,000	859,515	475,000	1,769,515
Effects of changes in operating assets and liabilities:	'	'	'	'	'
Inventory	47,250	40,000	47,250	40,000	6,248
Prepaid expenses and deposits	-36,103	26,310	-80,879	38,185	-93,904
Accounts payable	64,324	178,920	156,404	379,191	1,923,268
Accounts payable, related parties	25,187	15,668	39,981	97,932	376,537
Customer deposits	-177,500	'	142,500	'	202,500
Net cash used by operations	-730,923	-517,228	-2,235,170	-1,710,996	-16,272,364
Cash flows from investing activities:	'	'	'	'	'
Initial purchase of AMP Trucks assets	'	'	-5,000,000	'	-5,000,000
Capital expenditures	-63	'	-63	-28,753	-376,713
Proceeds on sale of assets	'	'	'	'	38,900
Net cash used by investing activities	-63	'	-5,000,063	-28,753	-5,337,813
Cash flows from financing activities:	'	'	'	'	'
Proceeds from debentures	'	500,000	'	1,939,250	1,939,250
Proceeds from notes payable	'	'	100,000	'	260,000
Payments on notes payable	'	'	'	'	-150,000
Proceeds from long-term debt	'	'	2,250,000	'	2,300,000
Payments on long-term debt	-62,895	-1,635	-103,884	-4,841	-122,942
Shareholder advances, net of repayments	655,000	'	655,000	-269,000	1,213,000
Issuance of common and preferred stock	'	'	4,301,761	'	16,178,332
Net cash provided by financing activities	592,105	498,365	7,202,877	1,665,409	21,617,640
Change in cash and cash equivalents	-138,881	-18,863	-32,356	-74,340	7,463
Cash and cash equivalents at inception, February 20, 2007	'	'	'	'	'
Cash and cash equivalents	146,344	34,011	39,819	89,488	'
Cash and cash equivalents	$7,463	$15,148	$7,463	$15,148	$7,463

Consolidated_Statements_of_Cas1

Consolidated Statements of Cash Flows (Unaudited) - (Parentheticals) (USD $)

0 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

70 Months Ended

Feb. 28, 2007

Jul. 31, 2013

Feb. 28, 2013

Nov. 30, 2012

Oct. 31, 2012

Sep. 30, 2012

Aug. 31, 2012

Mar. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Sep. 30, 2010

Mar. 31, 2010

Oct. 31, 2008

Mar. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Supplemental disclosure of non-cash activities:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Vehicles valued contributed as consideration for issuance of common stock

$61,284

'

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

Consulting services valued as consideration for issuance of common stock

'

11,750

'

'

55,000

'

'

60,000

'

87,000

'

'

50,000

302,500

155,000

203,000

Note payable converted

'

'

100,000

'

'

'

'

'

'

'

'

10,000

'

'

'

'

Note payable converted (in shares)

'

'

500,000

'

'

'

'

'

'

'

'

29,750

'

'

'

'

Vehicle valued acquired through bank financing

'

'

'

'

'

'

'

'

'

'

33,427

'

'

'

'

'

Legal services as consideration for issuance of common stock

0

5,000

0

15,000

0

40,000

'

0

0

0

0

0

0

40,000

5,000

25,000

Equipment valued

0

'

'

'

'

0

'

'

14,937

'

0

'

'

0

'

'

Detachable warrants associated with convertible debentures value

'

'

'

'

'

'

91,493

'

'

'

'

'

'

'

'

'

Investment agreement fees

'

'

'

'

'

'

375,000

'

'

'

'

'

'

'

'

'

Conversion of debentures to common stock

'

'

'

1,939,250

'

'

'

'

'

'

'

'

'

'

'

'

Conversion of interest to common stock

'

'

'

106,164

'

'

'

'

'

'

'

'

'

'

'

'

Conversion of debentures and interest (in shares)

'

'

'

10,227,070

'

'

'

'

'

'

'

'

'

'

'

'

Conversion of accounts payable to notes payable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

513,636

Common stock issuance as consideration of rent

'

$80,190

'

'

'

'

'

'

'

'

'

'

'

'

$80,190

'

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING PRINICPLES	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation Of Financial Statements [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING PRINICPLES	'
	1.	SUMMARY OF SIGNIFICANT ACCOUNTING PRINICPLES
	The following accounting principles and practices are set forth to facilitate the understanding of data presented in the financial statements:
	Nature of operations
	AMP Holding Inc., formerly known as Title Starts Online, Inc. (the Company), incorporated in the State of Nevada in 2007 with $3,100 of capital from the issuance of common shares to the founding shareholder. On August 11, 2008 the Company received a Notice of Effectiveness from the U.S. Securities and Exchange Commission, and on September 18, 2008, the Company closed a public offering in which it accepted subscriptions for an aggregate of 200,000 shares of its common stock, raising $50,000 less offering costs of $46,234. With this limited capital the Company did not commence operations and remained a “shell company” (as defined in Rule 12b-2 under the Securities Exchange Act of 1934, as amended).
	On December 28, 2009, the Company entered into and closed a Share Exchange Agreement with the Shareholders of Advanced Mechanical Products, Inc. (n/k/a AMP Electric Vehicles, Inc.) (AMP) pursuant to which the Company acquired 100% of the outstanding securities of AMP in exchange for 14,890,904 shares of the Company’s common stock. Considering that, following the merger, the AMP Shareholders control the majority of the outstanding voting common stock of the Company, and effectively succeeded the Company’s otherwise minimal operations to those that are AMP.  AMP is considered the accounting acquirer in this reverse-merger transaction.  A reverse-merger transaction is considered and accounted for as a capital transaction in substance; it is equivalent to the issuance of AMP securities for net monetary assets of the Company, which are deminimus, accompanied by a recapitalization. Accordingly, goodwill or other intangible assets have not been recognized in connection with this reverse merger transaction.  AMP is the surviving entity and the historical financials following the reverse merger transaction will be those of AMP.  The Company was a shell company immediately prior to the acquisition of AMP pursuant to the terms of the Share Exchange Agreement.  As a result of such acquisition, the Company operations are now focused on the design, marketing and sale of modified vehicles with an all-electric power train and battery systems.  Consequently, we believe that acquisition has caused the Company to cease to be a shell company as it now has operations.  The Company formally changed its name to AMP Holding Inc. on May 24, 2010.
	Since the acquisition, the Company has devoted the majority of its resources to the development of an all-electric drive system capable of moving heavy large vehicles ranging from full size SUV’s up to and including Medium Duty Commercial trucks.  Additionally, in February, 2013 AMP Holding Inc. formed a new wholly owned subsidiary, AMP Trucks Inc., an Indiana corporation. On March 13, 2013 AMP Trucks Inc. closed on the acquisition of an asset purchase of Workhorse Custom Chassis, LLC.  The assets included in this transaction include:  The Workhorse brand, access to the dealer network of 440 dealers nationwide, intellectual property, and all physical assets which include the approximately 250,000 sq. ft. of facilities on 48 acres of land in Union City, Indiana.  This acquisition allows AMP Holding Inc. the position as a medium duty OEM capable of producing new chassis with electric, propane, compressed natural gas, and hybrid configurations, as well as gasoline drive systems.  Revenues since the inception of the Company, February 20, 2007, through the date of these financial statements have not been significant and consist of customer vehicle conversions and sales of converted experimental vehicles.
	Development stage company
	Based on the Company's business plan, it is a development stage company since planned principal operations resulting in revenue have not fully commenced.  Accordingly, the Company presents its financial statements in conformity with the accounting principles generally accepted in the United States of America that apply to developing enterprises.  As a development stage enterprise, the Company discloses its retained earnings (or deficit accumulated) during the development stage and the cumulative statements of operations and cash flows from commencement of development stage to the current balance sheet date.  The development stage began in 2007 when the Company was organized.
	Basis of presentation
	The financial statements have been prepared on a going concern basis, which contemplates the realization of assets and liquidation of liabilities in the normal course of business.  However, the Company has limited revenues and has negative working capital and stockholders’ deficits.  During 2012 and 2013 the lack of liquidity delayed the Company from paying its employees their full salaries.  Employee layoffs have occurred and additional layoffs are considered as a means of conserving cash.  These conditions raise substantial doubt about the ability of the Company to continue as a going concern.
	In view of these matters, continuation as a going concern is dependent upon the continued operations of the Company, which in turn is dependent upon the Company's ability to meet its financial requirements, raise additional capital, and the success of its future operations.  The financial statements do not include any adjustments to the amount and classification of assets and liabilities that may be necessary should the Company not continue as a going concern.
	The Company has continued to raise capital.  Management believes the proceeds from these offerings, future offerings, and the Company’s anticipated revenue provides an opportunity to continue as a going concern.  If additional funding is required, the Company plans to obtain working capital from either debt or equity financing from the sale of common, preferred stock, and/or convertible debentures. Obtaining such working capital is not assured.
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.  Actual results could differ from these estimates.
	Certain reclassifications were made to the prior year financial statements to conform to the current year presentation.  These reclassifications had no effect on previously reported results of operation or stockholders’ equity (deficit).
	Financial instruments
	The carrying amounts of financial instruments including cash, accounts receivable, inventory, cash overdraft, accounts payable and short-term debt approximate fair value because of the relatively short maturity of these instruments.
	Inventory
	Inventory is stated at the lower of cost or market.
	Property and depreciation
	Property and equipment is recorded at cost.  Major renewals and improvements are capitalized while replacements, maintenance and repairs, which do not improve or extend the lives of the respective assets, are expensed.  When property and equipment is retired or otherwise disposed of, a gain or loss is realized for the difference between the net book value of the asset and the proceeds realized thereon.  Depreciation is calculated using the straight-line method, based upon the following estimated useful lives:
	Buildings:  15 - 30 years
	Leasehold improvements:  7 years
	Software:  3 - 6 years
	Equipment:  5 years
	Vehicles and prototypes:  3 - 5 years
	Capital stock
	On April 22, 2010 the directors of the Company approved a forward stock split of the common stock of the Company on a 14:1 basis.  On May 12, 2010 the stockholders of the Company voted to approve the amendment of the certificate of incorporation resulting in a decrease of the number of shares of Common stock.  The Company filed a 14c definitive information statement with the Securities and Exchange Commission and mailed the same to its shareholders.  Management filed the certificate of amendment decreasing the authorized shares of common stock with the State of Nevada on September 8, 2010.
	The capital stock of the Company is as follows:
	Preferred Stock - The Company has authorized 75,000,000 shares of preferred stock with a par value of $.001 per share.  These shares may be issued in series with such rights and preferences as may be determined by the Board of Directors.  The Series A Stock is convertible, at any time at the option of the holder, into common shares of the Company based on a conversion price of $0.336 per share.  The holders of the Series A Stock are not entitled to convert the Series A Stock and receive shares of common stock such that the number of shares of common stock held by them in the aggregate and their affiliates after such conversion or exercise does not exceed 4.99% of the then issued and outstanding shares of common stock.  The Series A Stock has voting rights on an as converted basis, does not pay dividends, and does not provide any liquidation rights.
	Common Stock - The Company has authorized 250,000,000 shares of common stock with a par value of $.001 per share.
	Revenue recognition / customer deposits
	It is the Company's policy that revenues will be recognized in accordance with SEC Staff Bulletin (SAB) No. 104, "Revenue Recognition".  Under SAB 104, product revenues (or service revenues) are recognized when persuasive evidence of an arrangement exists, delivery has occurred (or service has been performed), the sales price is fixed and determinable, and collectability is reasonably assured.  Customer deposits include monies from customers to reserve a production slot for conversion of an OEM power train to the AMP all electric power train.  The final retail price and delivery date are yet to be determined.  Customer deposits are subject to a full refund at the request of the customer.
	Advertising
	Advertising and public relation costs are charged to operations when incurred.  Advertising and public relation expense was approximately $5,419and $26,062  for the three months ended September 30, 2013 and 2012, respectively, and $47,182 and $84,480 for the nine months ended September 30, 2013 and 2012, respectively, and $ 1,313,562 for the period from inception to September 30, 2013  consisting primarily of consulting fees and travel and related expenses for attendance at car shows and industry expositions.
	Income taxes
	With the consent of its shareholders, at the date of inception, AMP elected under the Internal Revenue Code to be taxed as an S corporation.  Since shareholders of an S corporation are taxed on their proportionate share of the Company’s taxable income, an S corporation is generally not subject to either federal or state income taxes at the corporate level.  On December 28, 2009 pursuant to the merger transaction the Company revoked its election to be taxed as an S-corporation.
	As no taxable income has occurred from the date of this merger to September 30, 2013 cumulative deferred tax assets of approximately $6,052,000 are fully reserved, and no provision or liability for federal or state income taxes has been included in the financial statements.  Net operating losses of approximately $3,600,000 are available for carryover to be used against taxable income generated through 2030, net operating losses of approximately $6,700,000 are available for carryover to be used against taxable income generated through 2031, net operating losses of approximately $3,900,000 are available for carryover to be used against taxable income generated through 2032, and net operating losses of approximately $3,600,000 are available for carryover to be used against taxable income generated through 2033.  The Company had not filed income tax returns during its period as a shell company.
	Uncertain tax positions
	The Company adopted the provisions of Accounting for Uncertainty in Income Taxes.  Those provisions clarify the accounting and recognition for income tax positions taken or expected to be taken in the Company’s income tax returns.  The Company’s income tax filings are subject to audit by various taxing authorities.  The years of filings open to these authorities and available for audit are 2010 - 2012.  The Company's policy with regard to interest and penalties is to recognize interest through interest expense and penalties through other expense.  No interest or penalties with regard to income tax filings were incurred in 2013 or 2012, or since the period of inception, February 20, 2007.  In evaluating the Company’s tax provisions and accruals, future taxable income, and the reversal of temporary differences, interpretations and tax planning strategies are considered.  The Company believes their estimates are appropriate based on current facts and circumstances.
	Research and development costs
	The Company expenses research and development costs as they are incurred   consisting of payroll, payroll taxes, consulting, motors, batteries, supplies, parts and small tools.
	Basic and diluted loss per share
	Basic loss per share is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period.  For all periods, all of the Company’s common stock equivalents were excluded from the calculation of diluted loss per common share because they were anti-dilutive, due to the Company’s net losses.
	Stock based compensation
	The Company accounts for its stock based compensation in accordance with “Share-Based Payments” (codified in FASB ASC Topic 718 and 505).  The Company recognizes in its statement of operations the grant-date fair value of stock options and warrants issued to employees and non-employees.  The fair value is estimated on the date of grant using a lattice-based valuation model that uses assumptions concerning expected volatility, expected term, and the expected risk-free rate of return.  For the awards granted, the expected volatility was estimated by management as 50% based on a range of forecasted results.  The expected term of the awards granted was assumed to be the contract life of the option or warrant (one, two, three, five or ten years as determined in the specific arrangement).  The risk-free rate of return was based on market yields in effect on the date of each grant for United States Treasury debt securities with a maturity equal to the expected term of the award.
	Related party transactions
	Certain stockholders and stockholder family members have advanced funds or performed services for the Company.  These services are believed to be at market rates for similar services from non-related parties.  Related party accounts payable are segregated in the balance sheet.  An experimental vehicle was sold to a stockholder in 2012 for $50,000 and in 2010 for $25,000, which also approximates the selling price to non-related parties.
	Subsequent events
	The Company evaluates events and transactions occurring subsequent to the date of the financial statements for matters requiring recognition or disclosure in the financial statements.

ACQUISITION

ACQUISITION	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
ACQUISITION	'
	2.	ACQUISITION
	On March 13, 2013 the Company acquired the operating assets of Workhorse Custom Chassis, LLC, an unrelated company located in Union City, Indiana.  The following summarizes the consideration paid, and the components of the purchase price and the related allocation of assets acquired and liabilities assumed.
	Consideration
	Cash at closing		$	2,750,000
	Secured debenture			2,250,000
			$	5,000,000
	Assets acquired
	Inventory		$	400,000
	Equipment			500,000
	Land			300,000
	Buildings			3,800,000
			$	5,000,000
	Valuation methods used for the identifiable assets acquired in the acquisition make use of fair value measurements based on unobservable inputs and reliance on management’s assumptions that similar market participants would use in pricing the assets.  As such, the fair value measurements represent a Level 3 input.

LONGTERM_DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
LONG-TERM DEBT	'
	3.	LONG-TERM DEBT
			September 30,		December 31,
	Long-term debt consists of the following:		2013		2012
	Secured debenture payable to Workhorse Custom Chassis, LLC, due
	March 2016 plus interest at 10%.  The debenture is secured by the real
	estate and related assets of the plant located in Union City, Indiana
	with a net book value of $4,423,335 at September 30, 2013		$	2,250,000	$	-
	Note payable, Bank due in monthly installments of $635 including interest
	at 5.04% with the final payment due August 2015.  The note is secured
	by equipment with a net book value of $12,818 at September 30, 2013			13,668		18,761
	Note payable, vendor due in monthly installments of $439 including interest
	at 8.00% with the final payment due December 2014.  The note is secured
	by equipment with a net book value of $9,522 at September 30, 2013			6,254		10,545
	Note payable to the City of Loveland, due in annual installments of $10,241
	including interest with the final payment due October 2016.  Interest rate
	amended to 8.00%.  The note is unsecured and contains restrictions on
	the use of proceeds.			50,000		50,000
	Note payable, vendor due in monthly installments of $5,000 for the first half
	of 2013, escalating to final payment of $43,736 in March 2014.  Note is
	noninterest bearing and is unsecured.			213,736		281,236
	Note payable, vendor due in monthly installments of $2,000 plus interest
	at 4% for the first half of 2013, escalating to final payment of $18,461 plus
	interest at 4% in December 2014.  Note is unsecured.			205,400		232,400
				2,739,058		592,942
	Less current portion			392,542		230,756
	Long term debt		$	2,346,516	$	362,186
	Aggregate maturities of long-term debt are as follows:
	2013		$	125,189
	2014			338,883
	2015			14,822
	2016			2,260,164
			$	2,739,058
	The note payable to the City of Loveland contains job creation incentives whereby each annual payment may be forgiven by the City upon the Company meeting minimum job creation benchmarks.  This loan agreement amended the incentives to 30 full time employees within the City of Loveland with payroll totaling $135,000 by October 31, 2013 and 40 employees with payroll totaling $175,000 by July 31, 2014, continuing with an average of 40 employees with payroll totaling $175,000 thereafter.  The proceeds from this loan were to be used for qualified disbursements only, and the Company has been notified it did not meet the requirements for qualified disbursements and for forgiveness of the 2012 principal and interest payment, which is past due.  In 2013 the Company made payments to an escrow account totaling $22,900.

CONVERTIBLE_DEBENTURES

CONVERTIBLE DEBENTURES	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
CONVERTIBLE DEBENTURES	'
	4.	CONVERTIBLE DEBENTURES
	From January 6, 2012 through August 3, 2012, the Company entered into Securities Purchase Agreements and Security Agreements with several accredited investors (the “2012 Investors”) providing for the sale by the Company to the 2012 Investors of Secured Convertible Debentures in the aggregate amount of $1,939,250 (the "2012 Notes").  The Company received the proceeds in connection with these financings between January 6, 2012 and August 3, 2012.  Further a shareholder, director and officer converted secured and unsecured loans provided to the Company from September 30, 2011 to June 5, 2012 in the aggregate amount of $389,250 into the 2012 Notes and 2012 Warrants.  The 2012 Notes were to mature one year from their respective effective dates (the "Maturity Dates") and interest associated with the 2012 Notes was 10% per annum, payable on the Maturity Dates.  In November 2012, the Company entered into a Note and Warrant Amendment and Conversion Agreement whereby the holders and the 2012 Investors converted all principal and interest under the 2012 Notes into 10,227,070 shares of common stock.  Further, the exercise price of the 2012 Warrants was reduced to $0.25 per share.
	In addition to the 2012 Notes, the 2012 Investors also received common stock purchase warrants (the “2012 Warrants”) to acquire 1,939,250 shares of common stock of the Company.  The 2012 Warrants are exercisable for three years at an exercise price of $0.50 per share, reduced to $0.25 per share as noted above.  The value of the detachable 2012 Warrants was determined using a lattice-based valuation model that used an expected volatility, estimated by management as 50% based on a range of forecasted results, and an expected risk-free rate of return, based on market yields in effect on the grant dates for United States Treasury debt securities with a three year maturity.  The $91,493 value of the detachable 2012 Warrants was recorded as an increase in additional paid-in capital and a discount against the 2012 Notes.  The discount on the 2012 notes was amortized as interest expense during the period that the 2012 Notes were outstanding.  Amortization charged to the Statement of Operations is $91,493 for the year ended December 31, 2012.
	The 2012 Notes and the 2012 Warrants carry standard anti-dilution provisions but in no event may the conversion price be reduced below $0.25.  Further, the 2012 Investors will have the right to participate in the next financing on a pro-rata basis up to $1,000,000.

SHAREHOLDER_AND_RELATED_PARTY_

SHAREHOLDER AND RELATED PARTY ADVANCES	9 Months Ended
	Sep. 30, 2013
Shareholder and Related Party Advances [Abstract]	'
SHAREHOLDER AND RELATED PARTY ADVANCES	'
	5.	SHAREHOLDER AND RELATED PARTY ADVANCES
	On November 30, 2009, a shareholder, director and officer of the company advanced $43,000 to the Company for working capital needs.  In consideration of such advance, the Company issued a promissory note with interest at 3% per annum due November 1, 2011.  The maturity date for this note was extended to November 30, 2013.
	In addition, on September 30, 2011, October 31, 2011, May 30, 2012, May 31, 2012 and June 5, 2012 the same shareholder advanced $62,000, $200,000, $12,250, $15,000 and $100,000, respectively, to the Company for working capital needs.  In consideration of these advances, the Company issued promissory notes with interest rates from 6% to 10% per annum due September 30, 2012.  On June 30, 2012, these secured and unsecured loans in the aggregate amount of $389,250 were converted into the 2012 notes and 2012 warrants.
	In 2012 this shareholder also advanced $33,600 to the Company for working capital needs, of which $18,600 was repaid during 2012.  In consideration of the $15,000 remaining advance, the Company issued a promissory note with interest at 10% per annum due October 5, 2013.
	During 2012 shareholders and related parties advanced $500,000 to the Company for working capital needs.  In consideration of such advances, the Company issued promissory notes with interest at 10% per annum due October 16, 2013.  The notes are unsecured and require the Company to designate part of the proceeds of financing in excess of $2,000,000 to be used for repayment of these notes.  The Company is in violation of this covenant in 2013 as financing in excess of $2,000,000 has occurred but repayment of these notes has not occurred.
	During 2013 shareholders and related parties advanced $655,000 to the Company for working capital needs.

LEASE_OBLIGATION

LEASE OBLIGATION	9 Months Ended
	Sep. 30, 2013
Leases [Abstract]	'
LEASE OBLIGATIONS	'
	6.	LEASE OBLIGATIONS
	On October 1, 2011 the Company began leasing operating facilities under an agreement expiring on September 30, 2018.  Future minimum monthly lease payments under the agreement are currently $12,598 and increase 3% in October of each year.  Prepaid expenses and deposits include a security deposit equal to $12,275.  Aggregate maturities of lease obligations are as follows:
	2013		$	37,795
	2014			152,312
	2015			156,881
	2016			161,588
	2017			166,436
	2018			127,614
			$	802,626
	The Company also leased office space for approximately $1,000 per month on a month to month agreement through May 2012 and two apartments for approximately $2,200 per month on month to month agreements through January 2012.  Prior to October 2011 the Company leased operating facilities under terms of an operating type lease with monthly payments of $8,500.  Prior to December 2009 the Company leased office/warehouse space under terms of an operating type lease with monthly payments of $1,650.  Total rent expense under these operating type leases for the three months ended September 30, 2013 and 2012 was $34,841 and $ 34,903, respectively, $111,229  and $111,875, for the nine months ended September 30, 2013 and 2012, respectively, and $563,227 for the period from inception to September 30, 2013.

STOCK_BASED_COMPENSATION

STOCK BASED COMPENSATION	9 Months Ended
	Sep. 30, 2013
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]	'
STOCK BASED COMPENSATION	'
	7.	STOCK BASED COMPENSATION
	Options to directors, officers and employees
	The Company maintains, as adopted by the board of directors, the 2013 Incentive Stock Plan, the 2012 Incentive Stock Plan, the 2011 Incentive Stock Plan and the 2010 Stock Incentive Plan (the plans) providing for the issuance of up to 11,000,000 options to employees, officers, directors or consultants of the Company.  Incentive stock options granted under the plans may only be granted with an exercise price of not less than fair market value of the Company’s common stock on the date of grant (110% of fair market value for incentive stock options granted to principal stockholders).  Non-qualified stock options granted under the plans may only be granted with an exercise price of not less than 85% of the fair market value of the Company’s common stock on the date of grant.  Awards under the plans may be either vested or unvested options.  The unvested options vest ratably over two years for options with a five or three year term and after one year for options with a two year term.
	In addition to the plans, the Company has granted, on various dates, stock options to directors, officers and employees to purchase common stock of the Company.  The terms, exercise prices and vesting of these awards vary.
	The following table summarizes option activity for directors, officers and employees:
			Number of Shares			Weighted		Weighted		Weighted
						Average		Average Grant		Average
						Exercise Price		Date Fair Value		Remaining
						per Share		per Share		Exercise Term
										in Months
	Outstanding at January 1, 2010			-		$	-	$	-		-
	Granted			4,940,000			0.56		0.33		81
	Exercised			-			-		-		-
	Forfeited			-			-		-		-
	Expired			-			-		-		-
	Outstanding at December 31, 2010			4,940,000		$	0.56	$	0.33		77
	Exercisable at December 31, 2010			1,854,625		$	0.53	$	0.32		75
	Granted			3,425,000			0.63		0.28		54
	Exercised			(29,750	)		0.41		0.26		40
	Forfeited			-			-		-		-
	Expired			-			-		-		-
	Outstanding at December 31, 2011			8,335,250		$	0.59	$	0.31		58
	Exercisable at December 31, 2011			4,588,875		$	0.57	$	0.31		60
	Granted			2,025,000			0.13		0.05		40
	Exercised			-			-		-		-
	Forfeited			(1,315,375	)		0.61		0.27		40
	Expired			(1,314,375	)		0.55		0.29		51
	Outstanding at December 31, 2012			7,730,500		$	0.48	$	0.25		44
	Exercisable at December 31, 2012			6,080,000		$	0.54	$	0.29		46
	Granted			1,400,000			0.31		0.13		60
	Exercised			(21,126	)		0.11		0.04		29
	Forfeited			-			-		-		-
	Expired			(308,500	)		0.68		0.19		-
	Outstanding at September 30, 2013			8,800,874		$	0.44	$	0.23		39
	Exercisable at September 30, 2013			6,670,937		$	0.51	$	0.27		38
	The Company recorded $508,418, $325,673, $855,246, $588,201 and $2,295,278 compensation expense for stock options to directors, officers and employees for the nine months ended September 30, 2013, for the years ended 2012, 2011, and 2010, and for the period from inception (February 20, 2007) to September 30, 2013, respectively.  As of September 30, 2013, unrecognized compensation expense of $202,248 is related to non-vested options granted to directors, officers and employees which is anticipated to be recognized over the next 44 months, commensurate with the vesting schedules.
	Options to consultants
	The Company has also granted, on various dates, stock options to purchase common stock of the Company to consultants for services previously provided to the Company.  The terms, exercise prices and vesting of these awards vary.
	The following table summarizes option activity for consultants:
			Number of Shares			Weighted		Weighted		Weighted
						Average		Average Grant		Average
						Exercise Price		Date Fair Value		Remaining
						per Share		per Share		Exercise Term
										in Months
	Outstanding at January 1, 2010			-		$	-	$	-		-
	Granted			810,000			0.67		0.23		36
	Exercised			-			-		-		-
	Forfeited			-			-		-		-
	Expired			-			-		-		-
	Outstanding at December 31, 2010			810,000		$	0.67	$	0.23		32
	Exercisable at December 31, 2010			380,000		$	0.63	$	0.22		31
	Granted			70,000			0.59		0.18		31
	Exercised			-			-		-		-
	Forfeited			-			-		-		-
	Expired			-			-		-		-
	Outstanding at December 31, 2011			880,000		$	0.66	$	0.23		20
	Exercisable at December 31, 2011			755,000		$	0.64	$	0.22		20
	Granted			150,000			0.11		0.04		36
	Exercised			-			-		-		-
	Forfeited			(30,000	)		0.76		0.25		9
	Expired			(340,000	)		0.83		0.28		8
	Outstanding at December 31, 2012			660,000		$	0.45	$	0.15		14
	Exercisable at December 31, 2012			561,000		$	0.5	$	0.17		10
Granted			250,000			0.25		0.12		60
Exercised			-			-		-		-
Forfeited			-			-		-		-
Expired			(110,000	)		0.7		0.24		-
Outstanding at September 30, 2013			800,000		$	0.35	$	0.13		23
Exercisable at September 30, 2013			628,125		$	0.39	$	0.15		17
The Company recorded $117,392, $(70,171), $83,265, $82,900 and $213,386 compensation expense for stock options to consultants for the nine months ended September 30, 2013, for the years ended 2012, 2011, 2010, and for the period from inception (February 20, 2007) to September 30, 2013, respectively.  As of September 30, 2013, unrecognized compensation expense of $13,401 is related to non-vested options granted to consultants which is anticipated to be recognized over the next 44 months, commensurate with the vesting schedules.
Warrants to accredited investors
From December 2010 through December 2011, common stock sold by the Company included common stock purchase warrants to acquire shares of common stock of the Company.  For each ten shares sold, each investor received a warrant to purchase five shares of common stock for a period of two years at an exercise price of $0.80 per share.  In November 2012, the purchase warrants were modified to change the exercise period from two years to three years.  The $112 cost of this modification is included in stock based compensation expense for the year ended December 31, 2012.
From January 2012 through August 2012, the 2012 Investors received 2012 Warrants to acquire common stock of the Company.  The 2012 Warrants are exercisable for three years at an exercise price of $0.50.  In November 2012, the Company entered into a Note and Warrant Amendment and Conversion Agreement whereby the holders and the 2012 Investors converted all principal and interest under the 2012 Notes into shares of common stock.  Further, the exercise price of the 2012 Warrants was reduced to $0.25 per share.  The $20,795 cost of the reduction in the exercise price for accredited investors is included in stock based compensation expense for the year ended December 31, 2012.
From January 2013 through May 2013, investors received warrants to acquire common stock of the Company that are exercisable for three years at an exercise price of $0.40.
During June 2013, investors received warrants to acquire common stock of the Company that are exercisable for three years at an exercise price of $0.64.
The above securities were offered and sold to the investors in private placement transactions made in reliance upon exemptions from registration pursuant to Section 4(2) under the Securities Act of 1933 (the “Securities Act”) and/or Rule 506 promulgated under the Securities Act. The investors are accredited investors as defined in Rule 501 of Regulation D promulgated under the Securities Act.
The following table summarizes warrant activity for accredited investors:
		Number of Shares			Weighted		Weighted		Weighted
					Average		Average Grant		Average
					Exercise Price		Date Fair Value		Remaining
					per Share		per Share		Exercise Term
									in Months
Outstanding at January 1, 2010			-		$	-	$	-		-
Granted			785,001			0.8		0.11		24
Exercised			-			-		-		-
Forfeited			-			-		-		-
Expired			-			-		-		-
Outstanding at December 31, 2010			785,001		$	0.8	$	0.11		24
Exercisable at December 31, 2010			785,001		$	0.8	$	0.11		24
Granted			4,956,224			0.8		0.11		24
Exercised			-			-		-		-
Forfeited			-			-		-		-
Expired			-			-		-		-
Outstanding at December 31, 2011			5,741,225		$	0.8	$	0.11		17
Exercisable at December 31, 2011			5,741,225		$	0.8	$	0.11		17
Granted			1,450,000			0.5		0.06		36
Modified warrants prior to			(7,191,225	)		0.74		0.1		10
modifications
Modified warrants after			7,191,225			0.69		0.1		20
modifications
Exercised			-			-		-		-
Forfeited			-			-		-		-
Expired			-			-		-		-
Outstanding at December 31, 2012			7,191,225		$	0.69	$	0.1		19
Exercisable at December 31, 2012			7,191,225		$	0.69	$	0.1		19
Granted			10,954,063			0.4		0.05		36
Exercised			-			-		-		-
Forfeited			-			-		-		-
Expired			-			-		-		-
Outstanding at September 30, 2013			18,145,288		$	0.52	$	0.07		22
Exercisable at September 30, 2013			18,145,288		$	0.52	$	0.07		22
The Company recorded $537,489, $20,907, $546,824, $86,350 and $1,191,570 compensation expense for stock warrants to accredited investors for the nine months ended September 30, 2013, for the years ended 2012, 2011, 2010, and for the period from inception (February 20, 2007) to September 30, 2013, respectively.  There is no unrecognized compensation expense for these warrants because they are fully vested at date of grant.
Warrants to placement agent and consultants
Through December 2011, the Company compensated the placement agent for assisting in the sale of the Company’s securities by paying the placement agent commissions and issuing the placement agent common stock purchase warrants to purchase shares of the Company’s common stock.  The warrants have a five year term and various exercise prices.
The Company has also granted, on various dates, stock warrants to purchase common stock of the Company to consultants for services previously provided to the Company.  The terms, exercise prices and vesting of these awards vary.
The following table summarizes warrant activity for the placement agent and consultants:
		Number of Shares			Weighted		Weighted		Weighted
					Average		Average Grant		Average
					Exercise Price		Date Fair Value		Remaining
					per Share		per Share		Exercise Term
									in Months
Outstanding at January 1, 2010			614,680		$	0.39	$	0.18		60
Granted			3,103,304			0.64		0.21		57
Exercised			-			-		-		-
Forfeited			-			-		-		-
Expired			-			-		-		-
Outstanding at December 31, 2010			3,717,984		$	0.6	$	0.21		52
Exercisable at December 31, 2010			2,617,984		$	0.61	$	0.19		51
Granted			887,910			0.6		0.27		60
Exercised			(44,638	)		0.4		0.18		39
Forfeited			-			-		-		-
Expired			-			-		-		-
Outstanding at December 31, 2011			4,561,256		$	0.6	$	0.22		43
Exercisable at December 31, 2011			4,081,256		$	0.59	$	0.21		42
Granted			28,334			0.6		0.24		60
Exercised			-			-		-		-
Forfeited			-			-		-		-
Expired			-			-		-		-
Outstanding at December 31, 2012			4,589,590		$	0.6	$	0.22		31
Exercisable at December 31, 2012			4,339,590		$	0.59	$	0.21		31
Granted			-			-		-		-
Exercised			-			-		-		-
Forfeited			-			-		-		-
Expired			(125,000	)		0.4		0.14		-
Outstanding at September 30, 2013			4,464,590		$	0.6	$	0.22		22
Exercisable at September 30, 2013			4,214,590		$	0.6	$	0.22		22
The Company recorded $0, $64,936, $373,876, $497,528 and $936,340 compensation expense for stock warrants to the placement agent and consultants for the nine months ended September 30, 2013, for the years ended 2012, 2011, 2010, and for the period from inception (February 20, 2007) to September 30, 2013, respectively.  As of September 30, 2013, unrecognized compensation expense of $82,500 is related to non-vested warrants granted to consultants which is anticipated to be recognized over the next 23 months, commensurate with the vesting schedules.  There is no unrecognized compensation expense for the placement agent warrants because they are fully vested at date of grant.
Warrants to directors and officers
In December 2010 and May 2011, the Company issued to certain directors and officers common stock purchase warrants to acquire shares of common stock at an exercise price of $2.00 per share for a period of five years.  In November 2011, under the terms of a Promissory Note issued to a director and officer, common stock purchase warrants were issued to acquire 100,000 shares of common stock at an exercise price of $0.50 per share for a period of one year.  In May 2012, a director and officer received 100,000 2012 Warrants to acquire common stock of the Company at an exercise price of $0.50 for a period of three years.  In June 2012, a director and officer converted secured and unsecured loans provided to the Company from September 2011 to June 2012 in the aggregate amount of $389,250 into 2012 Notes and 2012 Warrants.  In November 2012, the Company entered into a Note and Warrant Amendment and Conversion Agreement whereby the holders and 2012 Investors converted all principal and interest under the 2012 Notes into shares of common stock.  Further, the exercise price of the 2012 Warrants was reduced to $0.25 per share.  The $7,388 cost of the reduction in the exercise price is included in stock based compensation expense for the year ended December 31, 2012.
The following table summarizes warrant activity for directors and officers:
		Number of Shares			Weighted		Weighted		Weighted
					Average		Average Grant		Average
					Exercise Price		Date Fair Value		Remaining
					per Share		per Share		Exercise Term
									in Months
Outstanding at January 1, 2010			-		$	-	$	-		-
Granted			1,400,000			2		0.13		60
Exercised			-			-		-		-
Forfeited			-			-		-		-
Expired			-			-		-		-
Outstanding at December 31, 2010			1,400,000		$	2	$	0.13		59
Exercisable at December 31, 2010			1,400,000		$	2	$	0.13		59
Granted			1,600,000			1.91		0.09		57
Exercised			-			-		-		-
Forfeited			-			-		-		-
Expired			-			-		-		-
Outstanding at December 31, 2011			3,000,000		$	1.95	$	0.11		49
Exercisable at December 31, 2011			3,000,000		$	1.95	$	0.11		49
Granted			489,250			0.5		0.01		36
Modified warrants prior to			(489,250	)		0.5		0.01		31
modifications
Modified warrants after			489,250			0.25		0.01		31
modifications
Exercised			-			-		-		-
Forfeited			-			-		-		-
Expired			(100,000	)		0.5		0.1		-
Outstanding at December 31, 2012			3,389,250		$	1.75	$	0.09		37
Exercisable at December 31, 2012			3,389,250		$	1.75	$	0.09		37
Granted			-			-		-		-
Exercised			-			-		-		-
Forfeited			-			-		-		-
Expired			-			-		-		-
Outstanding at September 30, 2013			3,389,250		$	1.75	$	0.09		28
Exercisable at September 30, 2013			3,389,250		$	1.75	$	0.09		28
The Company recorded $9,880, $(2,492), $143,680, $182,000 and $333,068 compensation expense for stock warrants to directors and officers for the nine months ended September 30, 2013, for the years ended 2012, 2011, 2010, and for the period from inception (February 20, 2007) to September 30, 2013, respectively.  There is no unrecognized compensation expense for these warrants because they are fully vested at date of grant.

RECENT_PRONOUNCEMENTS

RECENT PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2013
Accounting Changes and Error Corrections [Abstract]	'
RECENT PRONOUNCEMENTS	'
	8	RECENT PRONOUNCEMENTS
	In December 2011, the FASB issued ASU No. 2011-11, "Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities" ("ASU No. 2011-11").  This ASU requires companies to disclose both net and gross information about assets and liabilities that have been offset, if any, and the related arrangements.  The disclosures under this new guidance are required to be provided retrospectively for all comparative periods presented for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods.  The Company has evaluated the provisions of ASU 2011-11 and has determined that it does not have a material impact on the Company's disclosures regarding financial condition. results of operations or cash flows.
	In October 2012, the FASB issued ASU 2012-04, Technical Corrections and Improvements.  The amendments in this update clarify the Codification or corrects unintended application of guidance and includes amendments identifying when the use of fair value should be linked to the definition of fair value in Topic 820, Fair Value Measurements.  Amendments to the Codification without transition guidance are effective upon issuance for both public and nonpublic entities.  For public entities, amendments subject to transition guidance will be effective for fiscal periods beginning after December 15, 2012.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING PRINICPLES (Policies)	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation Of Financial Statements [Abstract]	'
Development stage company	'
	Development stage company
	Based on the Company's business plan, it is a development stage company since planned principal operations resulting in revenue have not fully commenced.  Accordingly, the Company presents its financial statements in conformity with the accounting principles generally accepted in the United States of America that apply to developing enterprises.  As a development stage enterprise, the Company discloses its retained earnings (or deficit accumulated) during the development stage and the cumulative statements of operations and cash flows from commencement of development stage to the current balance sheet date.  The development stage began in 2007 when the Company was organized.
Basis of presentation	'
	Basis of presentation
	The financial statements have been prepared on a going concern basis, which contemplates the realization of assets and liquidation of liabilities in the normal course of business.  However, the Company has limited revenues and has negative working capital and stockholders’ deficits.  During 2012 and 2013 the lack of liquidity delayed the Company from paying its employees their full salaries.  Employee layoffs have occurred and additional layoffs are considered as a means of conserving cash.  These conditions raise substantial doubt about the ability of the Company to continue as a going concern.
	In view of these matters, continuation as a going concern is dependent upon the continued operations of the Company, which in turn is dependent upon the Company's ability to meet its financial requirements, raise additional capital, and the success of its future operations.  The financial statements do not include any adjustments to the amount and classification of assets and liabilities that may be necessary should the Company not continue as a going concern.
	The Company has continued to raise capital.  Management believes the proceeds from these offerings, future offerings, and the Company’s anticipated revenue provides an opportunity to continue as a going concern.  If additional funding is required, the Company plans to obtain working capital from either debt or equity financing from the sale of common, preferred stock, and/or convertible debentures. Obtaining such working capital is not assured.
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.  Actual results could differ from these estimates.
	Certain reclassifications were made to the prior year financial statements to conform to the current year presentation.  These reclassifications had no effect on previously reported results of operation or stockholders’ equity (deficit).
Financial instruments	'
	Financial instruments
	The carrying amounts of financial instruments including cash, accounts receivable, inventory, cash overdraft, accounts payable and short-term debt approximate fair value because of the relatively short maturity of these instruments.
Inventory	'
	Inventory
	Inventory is stated at the lower of cost or market.
Property and depreciation	'
	Property and depreciation
	Property and equipment is recorded at cost.  Major renewals and improvements are capitalized while replacements, maintenance and repairs, which do not improve or extend the lives of the respective assets, are expensed.  When property and equipment is retired or otherwise disposed of, a gain or loss is realized for the difference between the net book value of the asset and the proceeds realized thereon.  Depreciation is calculated using the straight-line method, based upon the following estimated useful lives:
	Buildings:  15 - 30 years
	Leasehold improvements:  7 years
	Software:  3 - 6 years
	Equipment:  5 years
	Vehicles and prototypes:  3 - 5 years
Capital stock	'
	Capital stock
	On April 22, 2010 the directors of the Company approved a forward stock split of the common stock of the Company on a 14:1 basis.  On May 12, 2010 the stockholders of the Company voted to approve the amendment of the certificate of incorporation resulting in a decrease of the number of shares of Common stock.  The Company filed a 14c definitive information statement with the Securities and Exchange Commission and mailed the same to its shareholders.  Management filed the certificate of amendment decreasing the authorized shares of common stock with the State of Nevada on September 8, 2010.
	The capital stock of the Company is as follows:
	Preferred Stock - The Company has authorized 75,000,000 shares of preferred stock with a par value of $.001 per share.  These shares may be issued in series with such rights and preferences as may be determined by the Board of Directors.  The Series A Stock is convertible, at any time at the option of the holder, into common shares of the Company based on a conversion price of $0.336 per share.  The holders of the Series A Stock are not entitled to convert the Series A Stock and receive shares of common stock such that the number of shares of common stock held by them in the aggregate and their affiliates after such conversion or exercise does not exceed 4.99% of the then issued and outstanding shares of common stock.  The Series A Stock has voting rights on an as converted basis, does not pay dividends, and does not provide any liquidation rights.
	Common Stock - The Company has authorized 250,000,000 shares of common stock with a par value of $.001 per share.
Revenue recognition / customer deposits	'
	Revenue recognition / customer deposits
	It is the Company's policy that revenues will be recognized in accordance with SEC Staff Bulletin (SAB) No. 104, "Revenue Recognition".  Under SAB 104, product revenues (or service revenues) are recognized when persuasive evidence of an arrangement exists, delivery has occurred (or service has been performed), the sales price is fixed and determinable, and collectability is reasonably assured.  Customer deposits include monies from customers to reserve a production slot for conversion of an OEM power train to the AMP all electric power train.  The final retail price and delivery date are yet to be determined.  Customer deposits are subject to a full refund at the request of the customer.
Advertising	'
	Advertising
	Advertising and public relation costs are charged to operations when incurred.  Advertising and public relation expense was approximately $5,419and $26,062  for the three months ended September 30, 2013 and 2012, respectively, and $47,182 and $84,480 for the nine months ended September 30, 2013 and 2012, respectively, and $ 1,313,562 for the period from inception to September 30, 2013  consisting primarily of consulting fees and travel and related expenses for attendance at car shows and industry expositions.
Income taxes	'
	Income taxes
	With the consent of its shareholders, at the date of inception, AMP elected under the Internal Revenue Code to be taxed as an S corporation.  Since shareholders of an S corporation are taxed on their proportionate share of the Company’s taxable income, an S corporation is generally not subject to either federal or state income taxes at the corporate level.  On December 28, 2009 pursuant to the merger transaction the Company revoked its election to be taxed as an S-corporation.
	As no taxable income has occurred from the date of this merger to September 30, 2013 cumulative deferred tax assets of approximately $6,052,000 are fully reserved, and no provision or liability for federal or state income taxes has been included in the financial statements.  Net operating losses of approximately $3,600,000 are available for carryover to be used against taxable income generated through 2030, net operating losses of approximately $6,700,000 are available for carryover to be used against taxable income generated through 2031, net operating losses of approximately $3,900,000 are available for carryover to be used against taxable income generated through 2032, and net operating losses of approximately $3,600,000 are available for carryover to be used against taxable income generated through 2033.  The Company had not filed income tax returns during its period as a shell company.
Uncertain tax positions	'
	Uncertain tax positions
	The Company adopted the provisions of Accounting for Uncertainty in Income Taxes.  Those provisions clarify the accounting and recognition for income tax positions taken or expected to be taken in the Company’s income tax returns.  The Company’s income tax filings are subject to audit by various taxing authorities.  The years of filings open to these authorities and available for audit are 2010 - 2012.  The Company's policy with regard to interest and penalties is to recognize interest through interest expense and penalties through other expense.  No interest or penalties with regard to income tax filings were incurred in 2013 or 2012, or since the period of inception, February 20, 2007.  In evaluating the Company’s tax provisions and accruals, future taxable income, and the reversal of temporary differences, interpretations and tax planning strategies are considered.  The Company believes their estimates are appropriate based on current facts and circumstances.
Research and development costs	'
	Research and development costs
	The Company expenses research and development costs as they are incurred   consisting of payroll, payroll taxes, consulting, motors, batteries, supplies, parts and small tools.
Basic and diluted loss per share	'
	Basic and diluted loss per share
	Basic loss per share is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period.  For all periods, all of the Company’s common stock equivalents were excluded from the calculation of diluted loss per common share because they were anti-dilutive, due to the Company’s net losses.
Stock based compensation	'
	Stock based compensation
	The Company accounts for its stock based compensation in accordance with “Share-Based Payments” (codified in FASB ASC Topic 718 and 505).  The Company recognizes in its statement of operations the grant-date fair value of stock options and warrants issued to employees and non-employees.  The fair value is estimated on the date of grant using a lattice-based valuation model that uses assumptions concerning expected volatility, expected term, and the expected risk-free rate of return.  For the awards granted, the expected volatility was estimated by management as 50% based on a range of forecasted results.  The expected term of the awards granted was assumed to be the contract life of the option or warrant (one, two, three, five or ten years as determined in the specific arrangement).  The risk-free rate of return was based on market yields in effect on the date of each grant for United States Treasury debt securities with a maturity equal to the expected term of the award.
Related party transactions	'
	Related party transactions
	Certain stockholders and stockholder family members have advanced funds or performed services for the Company.  These services are believed to be at market rates for similar services from non-related parties.  Related party accounts payable are segregated in the balance sheet.  An experimental vehicle was sold to a stockholder in 2012 for $50,000 and in 2010 for $25,000, which also approximates the selling price to non-related parties.
Subsequent events	'
	Subsequent events
	The Company evaluates events and transactions occurring subsequent to the date of the financial statements for matters requiring recognition or disclosure in the financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING PRINICPLES (Tables)	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation Of Financial Statements [Abstract]	'
Schedule of estimated useful lives	'
	Buildings:                          15 - 30 years
	Leasehold improvements:  7 years
	Software:                           3 - 6 years
	Equipment:                        5 years
	Vehicles and prototypes:  3 - 5 years

ACQUISITION_Tables

ACQUISITION (Tables)	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
Schedule of the consideration paid, and the components of the purchase price and the related allocation of assets acquired and liabilities assumed	'
	Consideration
	Cash at closing	$	2,750,000
	Secured debenture		2,250,000
		$	5,000,000
	Assets acquired
	Inventory	$	400,000
	Equipment		500,000
	Land		300,000
	Buildings		3,800,000
		$	5,000,000

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of long-term debt	'
		September 30,		December 31,
		2013		2012
	Secured debenture payable to Workhorse Custom Chassis, LLC, due
	March 2016 plus interest at 10%.  The debenture is secured by the real
	estate and related assets of the plant located in Union City, Indiana
	with a net book value of $4,423,335 at September 30, 2013	$	2,250,000	$	-
	Note payable, Bank due in monthly installments of $635 including interest
	at 5.04% with the final payment due August 2015.  The note is secured
	by equipment with a net book value of $12,818 at September 30, 2013		13,668		18,761
	Note payable, vendor due in monthly installments of $439 including interest
	at 8.00% with the final payment due December 2014.  The note is secured
	by equipment with a net book value of $9,522 at September 30, 2013		6,254		10,545
	Note payable to the City of Loveland, due in annual installments of $10,241
	including interest with the final payment due October 2016.  Interest rate
	amended to 8.00%.  The note is unsecured and contains restrictions on
	the use of proceeds.		50,000		50,000
	Note payable, vendor due in monthly installments of $5,000 for the first half
	of 2013, escalating to final payment of $43,736 in March 2014.  Note is
	noninterest bearing and is unsecured.		213,736		281,236
	Note payable, vendor due in monthly installments of $2,000 plus interest
	at 4% for the first half of 2013, escalating to final payment of $18,461 plus
	interest at 4% in December 2014.  Note is unsecured.		205,400		232,400
			2,739,058		592,942
	Less current portion		392,542		230,756
	Long term debt	$	2,346,516	$	362,186
Schedule of aggregate maturities of long-term debt	'
	2013	$	125,189
	2014		338,883
	2015		14,822
	2016		2,260,164
		$	2,739,058

LEASE_OBLIGATION_Tables

LEASE OBLIGATION (Tables)	9 Months Ended
	Sep. 30, 2013
Leases [Abstract]	'
Schedule of aggregate maturities of lease obligations	'
	2013	$	37,795
	2014		152,312
	2015		156,881
	2016		161,588
	2017		166,436
	2018		127,614
		$	802,626

STOCK_BASED_COMPENSATION_Table

STOCK BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2013
Stock Options | Directors, officers and employees	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Schedule of summarizes of option activity	'
		Number of Shares			Weighted		Weighted		Weighted
					Average		Average Grant		Average
					Exercise Price		Date Fair Value		Remaining
					per Share		per Share		Exercise Term
									in Months
	Outstanding at January 1, 2010		-		$	-	$	-		-
	Granted		4,940,000			0.56		0.33		81
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at December 31, 2010		4,940,000		$	0.56	$	0.33		77
	Exercisable at December 31, 2010		1,854,625		$	0.53	$	0.32		75
	Granted		3,425,000			0.63		0.28		54
	Exercised		(29,750	)		0.41		0.26		40
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at December 31, 2011		8,335,250		$	0.59	$	0.31		58
	Exercisable at December 31, 2011		4,588,875		$	0.57	$	0.31		60
	Granted		2,025,000			0.13		0.05		40
	Exercised		-			-		-		-
	Forfeited		(1,315,375	)		0.61		0.27		40
	Expired		(1,314,375	)		0.55		0.29		51
	Outstanding at December 31, 2012		7,730,500		$	0.48	$	0.25		44
	Exercisable at December 31, 2012		6,080,000		$	0.54	$	0.29		46
	Granted		1,400,000			0.31		0.13		60
	Exercised		(21,126	)		0.11		0.04		29
	Forfeited		-			-		-		-
	Expired		(308,500	)		0.68		0.19		-
	Outstanding at September 30, 2013		8,800,874		$	0.44	$	0.23		39
	Exercisable at September 30, 2013		6,670,937		$	0.51	$	0.27		38
Stock Options | Consultants	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Schedule of summarizes of option activity	'
		Number of Shares			Weighted		Weighted		Weighted
					Average		Average Grant		Average
					Exercise Price		Date Fair Value		Remaining
					per Share		per Share		Exercise Term
									in Months
	Outstanding at January 1, 2010		-		$	-	$	-		-
	Granted		810,000			0.67		0.23		36
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at December 31, 2010		810,000		$	0.67	$	0.23		32
	Exercisable at December 31, 2010		380,000		$	0.63	$	0.22		31
	Granted		70,000			0.59		0.18		31
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at December 31, 2011		880,000		$	0.66	$	0.23		20
	Exercisable at December 31, 2011		755,000		$	0.64	$	0.22		20
	Granted		150,000			0.11		0.04		36
	Exercised		-			-		-		-
	Forfeited		(30,000	)		0.76		0.25		9
	Expired		(340,000	)		0.83		0.28		8
	Outstanding at December 31, 2012		660,000		$	0.45	$	0.15		14
	Exercisable at December 31, 2012		561,000		$	0.5	$	0.17		10
	Granted		250,000			0.25		0.12		60
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		(110,000	)		0.7		0.24		-
	Outstanding at September 30, 2013		800,000		$	0.35	$	0.13		23
	Exercisable at September 30, 2013		628,125		$	0.39	$	0.15		17
Warrant | Accredited investors	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Schedule of summarize of warrant activity	'
		Number of Shares			Weighted		Weighted		Weighted
					Average		Average Grant		Average
					Exercise Price		Date Fair Value		Remaining
					per Share		per Share		Exercise Term
									in Months
	Outstanding at January 1, 2010		-		$	-	$	-		-
	Granted		785,001			0.8		0.11		24
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at December 31, 2010		785,001		$	0.8	$	0.11		24
	Exercisable at December 31, 2010		785,001		$	0.8	$	0.11		24
	Granted		4,956,224			0.8		0.11		24
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at December 31, 2011		5,741,225		$	0.8	$	0.11		17
	Exercisable at December 31, 2011		5,741,225		$	0.8	$	0.11		17
	Granted		1,450,000			0.5		0.06		36
	Modified warrants prior to		(7,191,225	)		0.74		0.1		10
	modifications
	Modified warrants after		7,191,225			0.69		0.1		20
	modifications
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at December 31, 2012		7,191,225		$	0.69	$	0.1		19
	Exercisable at December 31, 2012		7,191,225		$	0.69	$	0.1		19
	Granted		10,954,063			0.4		0.05		36
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at September 30, 2013		18,145,288		$	0.52	$	0.07		22
	Exercisable at September 30, 2013		18,145,288		$	0.52	$	0.07		22
Warrant | Placement agent and consultants	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Schedule of summarize of warrant activity	'
		Number of Shares			Weighted		Weighted		Weighted
					Average		Average Grant		Average
					Exercise Price		Date Fair Value		Remaining
					per Share		per Share		Exercise Term
									in Months
	Outstanding at January 1, 2010		614,680		$	0.39	$	0.18		60
	Granted		3,103,304			0.64		0.21		57
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at December 31, 2010		3,717,984		$	0.6	$	0.21		52
	Exercisable at December 31, 2010		2,617,984		$	0.61	$	0.19		51
	Granted		887,910			0.6		0.27		60
	Exercised		(44,638	)		0.4		0.18		39
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at December 31, 2011		4,561,256		$	0.6	$	0.22		43
	Exercisable at December 31, 2011		4,081,256		$	0.59	$	0.21		42
	Granted		28,334			0.6		0.24		60
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at December 31, 2012		4,589,590		$	0.6	$	0.22		31
	Exercisable at December 31, 2012		4,339,590		$	0.59	$	0.21		31
	Granted		-			-		-		-
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		(125,000	)		0.4		0.14		-
	Outstanding at September 30, 2013		4,464,590		$	0.6	$	0.22		22
	Exercisable at September 30, 2013		4,214,590		$	0.6	$	0.22		22
Warrant | Directors and officers	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Schedule of summarize of warrant activity	'
		Number of Shares			Weighted		Weighted		Weighted
					Average		Average Grant		Average
					Exercise Price		Date Fair Value		Remaining
					per Share		per Share		Exercise Term
									in Months
	Outstanding at January 1, 2010		-		$	-	$	-		-
	Granted		1,400,000			2		0.13		60
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at December 31, 2010		1,400,000		$	2	$	0.13		59
	Exercisable at December 31, 2010		1,400,000		$	2	$	0.13		59
	Granted		1,600,000			1.91		0.09		57
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at December 31, 2011		3,000,000		$	1.95	$	0.11		49
	Exercisable at December 31, 2011		3,000,000		$	1.95	$	0.11		49
	Granted		489,250			0.5		0.01		36
	Modified warrants prior to		(489,250	)		0.5		0.01		31
	modifications
	Modified warrants after		489,250			0.25		0.01		31
	modifications
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		(100,000	)		0.5		0.1		-
	Outstanding at December 31, 2012		3,389,250		$	1.75	$	0.09		37
	Exercisable at December 31, 2012		3,389,250		$	1.75	$	0.09		37
	Granted		-			-		-		-
	Exercised		-			-		-		-
	Forfeited		-			-		-		-
	Expired		-			-		-		-
	Outstanding at September 30, 2013		3,389,250		$	1.75	$	0.09		28
	Exercisable at September 30, 2013		3,389,250		$	1.75	$	0.09		28

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING PRINICPLES - Estimated useful lives (Details)	9 Months Ended
	Sep. 30, 2013
Buildings	'
Property, Plant and Equipment [Line Items]	'
Estimated useful lives	'15 - 30 years
Leasehold improvements	'
Property, Plant and Equipment [Line Items]	'
Estimated useful lives	'7 years
Software	'
Property, Plant and Equipment [Line Items]	'
Estimated useful lives	'3 - 6 years
Equipment	'
Property, Plant and Equipment [Line Items]	'
Estimated useful lives	'5 years
Vehicles and prototypes	'
Property, Plant and Equipment [Line Items]	'
Estimated useful lives	'3 - 5 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING PRINICPLES (Detail Textuals) (USD $)	1 Months Ended
	Sep. 18, 2008	Dec. 31, 2007
		Shareholder
Schedule Of Significant Accounting Principles [Line Items]	'	'
Amount Raise by subscriptions of common stock	$50,000	$3,100
Subscriptions for aggregate shares of common stock	200,000	'
Offering costs of common stock shares	$46,234	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING PRINICPLES (Detail Textuals 1) (Share Exchange Agreement, Amp Electric Vehicles Inc)	1 Months Ended
	Dec. 28, 2009
Share Exchange Agreement | Amp Electric Vehicles Inc	'
Business Acquisition [Line Items]	'
Percentage of outstanding securities acquired	100.00%
Number of outstanding securities in exchange of common stock	14,890,904

SUMMARY_OF_SIGNIFICANT_ACCOUNT6

SUMMARY OF SIGNIFICANT ACCOUNTING PRINICPLES (Detail Textuals 2)	Mar. 31, 2013
	acre
	sqft
	Dealer
Organization, Consolidation and Presentation Of Financial Statements [Abstract]	'
Number of dealers	440
Area of facilities covered (in sq ft)	250,000
Area of land (in acres)	48

SUMMARY_OF_SIGNIFICANT_ACCOUNT7

SUMMARY OF SIGNIFICANT ACCOUNTING PRINICPLES (Detail Textuals 3) (USD $)	1 Months Ended
	Apr. 22, 2010	Sep. 30, 2013	Dec. 31, 2012
Forward stock split	'14:1	'	'
Number of authorized shares of preferred stock	'	75,000,000	75,000,000
Series A preferred stock, par value (in dollars per share)	'	$0.00	$0.00
Number of authorized shares of common stock	'	250,000,000	250,000,000
Common stock, par value ( in dollars per share)	'	$0.00	$0.00
Series A Preferred Stock	'	'	'
Conversion price per share (in dollars per share)	'	$0.34	'
Percentage of conversion or exercise shares of common stock held	'	4.99%	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT8

SUMMARY OF SIGNIFICANT ACCOUNTING PRINICPLES (Detail Textuals 4) (USD $)	3 Months Ended		9 Months Ended		79 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2010
Organization, Consolidation and Presentation Of Financial Statements [Abstract]	'	'	'	'	'	'	'
Advertising and public relation expense	$5,419	$26,062	$47,182	$84,480	$1,313,562	'	'
Cumulative deferred tax assets	6,052,000	'	6,052,000	'	6,052,000	'	'
Net operating losses available for 2030	3,600,000	'	3,600,000	'	3,600,000	'	'
Net operating losses available for 2031	6,700,000	'	6,700,000	'	6,700,000	'	'
Net operating losses available for 2032	3,900,000	'	3,900,000	'	3,900,000	'	'
Net operating losses available for 2033	3,600,000	'	3,600,000	'	3,600,000	'	'
Expected volatility rate of stock	50.00%	'	50.00%	'	50.00%	'	'
Vehicle sold to stockholder	'	'	'	'	'	$50,000	$25,000

ACQUISITION_Summary_of_assets_

ACQUISITION - Summary of assets acquired and liabilities assumed (Details) (Workhorse Custom Chassis, LLC, USD $)	Sep. 30, 2013
Workhorse Custom Chassis, LLC	'
Consideration	'
Cash at closing	$2,750,000
Secured debenture	2,250,000
Consideration, Total	5,000,000
Assets acquired	'
Inventory	400,000
Equipment	500,000
Land	300,000
Buildings	3,800,000
Assets acquired, Total	$5,000,000

LONGTERM_DEBT_Summary_of_Long_

LONG-TERM DEBT - Summary of Long term debt (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'
Long-term debt	$2,739,058	$592,942
Less current portion	392,542	230,756
Long-term debt	2,346,516	362,186
Secured debenture payable to Workhorse Custom Chassis due on March 2016	'	'
Debt Instrument [Line Items]	'	'
Long-term debt	2,250,000	'
Notes payable to banks due on August 2015	'	'
Debt Instrument [Line Items]	'	'
Long-term debt	13,668	18,761
Notes payable to vendor due on December 2014	'	'
Debt Instrument [Line Items]	'	'
Long-term debt	6,254	10,545
Notes payable to city of Loveland due on October 2016	'	'
Debt Instrument [Line Items]	'	'
Long-term debt	50,000	50,000
Unsecured notes payable to vendor due on March 2014	'	'
Debt Instrument [Line Items]	'	'
Long-term debt	213,736	281,236
Unsecured notes payable to vendor due on December 2014	'	'
Debt Instrument [Line Items]	'	'
Long-term debt	$205,400	$232,400

LONGTERM_DEBT_Parentheticals_D

LONG-TERM DEBT - (Parentheticals) (Details) (USD $)	9 Months Ended
	Sep. 30, 2013
Debt Instrument [Line Items]	'
Percentage of interest payable on maturity date	10.00%
Secured debenture payable to Workhorse Custom Chassis due on March 2016	'
Debt Instrument [Line Items]	'
Percentage of interest payable on maturity date	10.00%
Net book value of note secured by equipment	$4,423,335
Notes payable to banks due on August 2015	'
Debt Instrument [Line Items]	'
Monthly installments of note payable	635
Percentage of interest payable on maturity date	5.04%
Net book value of note secured by equipment	12,818
Notes payable to vendor due on December 2014	'
Debt Instrument [Line Items]	'
Monthly installments of note payable	439
Percentage of interest payable on maturity date	8.00%
Net book value of note secured by equipment	9,522
Notes payable to city of Loveland due on October 2016	'
Debt Instrument [Line Items]	'
Annual installments of notes payable	10,241
Percentage of interest payable on maturity date	8.00%
Unsecured notes payable to vendor due on March 2014	'
Debt Instrument [Line Items]	'
Monthly installments of note payable	5,000
Escalating final payment of debt instrument	43,736
Unsecured notes payable to vendor due on December 2014	'
Debt Instrument [Line Items]	'
Monthly installments of note payable	2,000
Percentage of interest payable on maturity date	4.00%
Escalating final payment of debt instrument	$18,461
Percentage of interest rate on Escalating final payment	4.00%

LONGTERM_DEBT_Summary_of_aggre

LONG-TERM DEBT- Summary of aggregate maturities of long-term debt (Details 1) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]	'	'
2013	$125,189	'
2014	338,883	'
2015	14,822	'
2016	2,260,164	'
Aggregate maturities of long-term debt, Total	$2,739,058	$592,942

LONGTERM_DEBT_Detail_Textuals

LONG-TERM DEBT (Detail Textuals) (USD $)	9 Months Ended
	Sep. 30, 2013
Debt Instrument [Line Items]	'
Payments to escrow account	$22,900
Incentive payment to 30 employees by October 31, 2013	'
Debt Instrument [Line Items]	'
Number of employees	30
Payroll of employees	135,000
Incentive payment to 40 employee by July 31, 2014	'
Debt Instrument [Line Items]	'
Number of employees	40
Payroll of employees	175,000
Incentive payment to 40 employee thereafter	'
Debt Instrument [Line Items]	'
Number of employees	40
Payroll of employees	$175,000

CONVERTIBLE_DEBENTURES_Detail_

CONVERTIBLE DEBENTURES (Detail Textuals) (USD $)	1 Months Ended					1 Months Ended	0 Months Ended	1 Months Ended		0 Months Ended
	Feb. 28, 2013	Mar. 31, 2010	Sep. 30, 2013	Nov. 30, 2009	Nov. 30, 2012	Jun. 30, 2012	Jun. 05, 2012	Nov. 30, 2012	Aug. 03, 2012	Jun. 05, 2012
				Shareholder, director and officer	Securities purchase agreements and security agreements	2012 Notes	2012 Notes	2012 Notes	2012 Notes	2012 Notes
					Warrant	Warrant	Securities purchase agreements and security agreements	Securities purchase agreements and security agreements	Securities purchase agreements and security agreements	Securities purchase agreements and security agreements
								Accredited investors	Accredited investors	Shareholder, director and officer
										Warrant
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'	'	'
Secured convertible debentures	'	'	'	'	'	'	'	'	$1,939,250	'
Amount of debt converted into 2012 Notes and 2012 Warrants	'	'	'	'	'	$389,250	'	'	'	$389,250
Maturity period of 2012 Notes	'	'	'	'	'	'	'1 year	'	'	'
Percentage of interest payable	'	'	10.00%	3.00%	'	'	10.00%	'	'	'
Number of shares converted in to common stock	500,000	29,750	'	'	'	'	'	10,227,070	'	'
Conversion price per share into shares of common stock	'	'	'	'	$0.25	'	'	'	'	'

CONVERTIBLE_DEBENTURES_Detail_1

CONVERTIBLE DEBENTURES (Detail Textuals 1) (USD $)	12 Months Ended	9 Months Ended
	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013
		Common stock purchase warrants (the "2012 Warrants")	Common stock purchase warrants (the "2012 Warrants")
		Securities purchase agreements and security agreements	2012 Notes
Debt Instrument [Line Items]	'	'	'
Number of common stock called by warrants	'	1,939,250	'
Maturity period of 2012 Notes	'	'3 years	'
Previous exercise price of warrants	'	0.5	'
Exercise price of warrants reduced	'	0.25	0.25
Method used for assumption in valuation of warrants	'	'lattice-based valuation model	'
Expected volatility rate	'	50.00%	'
Expected term of warrant	'	'3 years	'
Issuance of detached warrants in connection with convertible debentures	$91,493	$91,493	'
Amortization of detachable warrants associated with convertible debentures	91,493	'	'
Threshold limit of participation in next offering peri-paso	'	'	$1,000,000

SHAREHOLDER_AND_RELATED_PARTY_1

SHAREHOLDER AND RELATED PARTY ADVANCES (Detail Textuals) (USD $)

Sep. 30, 2013

Dec. 31, 2012

Jun. 30, 2012

Nov. 30, 2009

Dec. 31, 2012

Jun. 05, 2012

31-May-12

30-May-12

Oct. 31, 2011

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2013

Dec. 31, 2012

Unsecured loans

2012 Notes

Shareholder, director and officer

Shareholder

Shareholder

Shareholder

Shareholder

Shareholder

Shareholder

Shareholder

Shareholder

Shareholders and related parties

Shareholders and related parties

Common stock purchase warrants (the "2012 Warrants")

Promissory notes

Promissory notes

Maximum

Minimum

Related Party Transaction [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Advanced for working capital

'

'

'

$43,000

$33,600

$100,000

$15,000

$12,250

$200,000

$62,000

'

'

$655,000

$500,000

Amount of advanced for working capital repaid

'

'

'

'

18,600

'

'

'

'

'

'

'

'

'

Amount of advanced for working capital remaining

'

'

'

'

15,000

'

'

'

'

'

'

'

'

'

Percentage of interest payable on maturity date

10.00%

'

'

3.00%

10.00%

'

'

'

'

'

10.00%

6.00%

'

'

Amount of debt converted into 2012 Notes and 2012 Warrants

'

'

389,250

'

'

'

'

'

'

'

'

'

'

'

Part of proceeds of financing designated for repayment of note

'

$2,000,000

'

'

'

'

'

'

'

'

'

'

'

'

LEASE_OBLIGATION_Summary_of_ag

LEASE OBLIGATION - Summary of aggregate maturities of lease obligations (Details) (USD $)	Sep. 30, 2013
Leases [Abstract]	'
2013	$37,795
2014	152,312
2015	156,881
2016	161,588
2017	166,436
2018	127,614
Aggregate maturities of lease obligations, Total	$802,626

LEASE_OBLIGATION_Detail_Textua

LEASE OBLIGATION (Detail Textuals) (USD $)	Sep. 30, 2013
Property, Plant and Equipment [Line Items]	'
Future minimum monthly lease payments	$37,795
Operating Facilities	'
Property, Plant and Equipment [Line Items]	'
Future minimum monthly lease payments	12,598
Lease payments increased for each year	3.00%
Security deposit	$12,275

LEASE_OBLIGATION_Detail_Textua1

LEASE OBLIGATION (Detail Textuals 1) (USD $)	3 Months Ended		9 Months Ended		79 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	31-May-12	Jan. 31, 2012	Sep. 30, 2011	Nov. 30, 2009
						Office Space	Two Apartments	Operating Facilities	Leased office or warehouse space
Operating Leased Assets [Line Items]	'	'	'	'	'	'	'	'	'
Monthly rent	'	'	'	'	'	$1,000	$2,200	$8,500	$1,650
Total rent expense	$34,841	$34,903	$111,229	$111,875	$563,227	'	'	'	'

STOCK_BASED_COMPENSATION_Summa

STOCK BASED COMPENSATION - Summary of option activity for directors, officers and employees (Details) (Stock Options, Directors, officers and employees, USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Stock Options | Directors, officers and employees	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]	'	'	'	'
Number of shares, Outstanding, Beginning balance	7,730,500	8,335,250	4,940,000	'
Number of shares, Granted	1,400,000	2,025,000	3,425,000	4,940,000
Number of shares, Exercised	-21,126	'	-29,750	'
Number of shares, Forfeited	'	-1,315,375	'	'
Number of shares, Expired	-308,500	-1,314,375	'	'
Number of shares, Outstanding, Ending balance	8,800,874	7,730,500	8,335,250	4,940,000
Number of shares, Exercisable	6,670,937	6,080,000	4,588,875	1,854,625
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]	'	'	'	'
Weighted average exercise price per share, Outstanding, Beginning balance	$0.48	$0.59	$0.56	'
Weighted average exercise price per share, Granted	$0.31	$0.13	$0.63	$0.56
Weighted average exercise price per share, Exercised	$0.11	'	$0.41	'
Weighted average exercise price per share, Forfeited	'	$0.61	'	'
Weighted average exercise price per share, Expired	$0.68	$0.55	'	'
Weighted average exercise price per share, Outstanding, Ending balance	$0.44	$0.48	$0.59	$0.56
Weighted average exercise price per share, Exercisable	$0.51	$0.54	$0.57	$0.53
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Outstanding, Weighted Average Grant Date Fair Value [Roll Forward]	'	'	'	'
Weighted average grant date fair value per share, Outstanding, Beginning balance	$0.25	$0.31	$0.33	'
Weighted average grant date fair value per share, Granted	$0.13	$0.05	$0.28	$0.33
Weighted average grant date fair value per share, Exercised	$0.04	'	$0.26	'
Weighted average grant date fair value per share, Forfeited	'	$0.27	'	'
Weighted average grant date fair value per share, Expired	$0.19	$0.29	'	'
Weighted average grant date fair value per share, Outstanding, Ending balance	$0.23	$0.25	$0.31	$0.33
Weighted average grant date fair value per share, Exercisable	$0.27	$0.29	$0.31	$0.32
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Weighted Average Remaining Exercise Term [Roll Forward]	'	'	'	'
Weighted average remaining exercise term, Outstanding, Beginning balance	'44 months	'58 months	'77 months	'
Weighted average remaining exercise term, Granted	'60 months	'40 months	'54 months	'81 months
Weighted average remaining exercise term, Excercised	'29 months	'	'40 months	'
Weighted average remaining exercise term, Forfeited	'	'40 months	'	'
Weighted average remaining exercise term, Expired	'	'51 months	'	'
Weighted average remaining exercise term, Outstanding, Ending balance	'39 months	'44 months	'58 months	'77 months
Weighted average remaining exercise term, Exercisable	'38 months	'46 months	'60 months	'75 months

STOCK_BASED_COMPENSATION_Summa1

STOCK BASED COMPENSATION - Summary of option activity for consultants (Details 1) (Stock Options, Consultants, USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Stock Options | Consultants	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]	'	'	'	'
Number of shares, Outstanding, Beginning balance	660,000	880,000	810,000	'
Number of shares, Granted	250,000	150,000	70,000	810,000
Number of shares, Exercised	'	'	'	'
Number of shares, Forfeited	'	-30,000	'	'
Number of shares, Expired	-110,000	-340,000	'	'
Number of shares, Outstanding, Ending balance	800,000	660,000	880,000	810,000
Number of shares, Exercisable	628,125	561,000	755,000	380,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]	'	'	'	'
Weighted average exercise price per share, Outstanding, Beginning balance	$0.45	$0.66	$0.67	'
Weighted average exercise price per share, Granted	$0.25	$0.11	$0.59	$0.67
Weighted average exercise price per share, Exercised	'	'	'	'
Weighted average exercise price per share, Forfeited	'	$0.76	'	'
Weighted average exercise price per share, Expired	$0.70	$0.83	'	'
Weighted average exercise price per share, Outstanding, Ending balance	$0.35	$0.45	$0.66	$0.67
Weighted average exercise price per share, Exercisable	$0.39	$0.50	$0.64	$0.63
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Outstanding, Weighted Average Grant Date Fair Value [Roll Forward]	'	'	'	'
Weighted average grant date fair value per share, Outstanding, Beginning balance	$0.15	$0.23	$0.23	'
Weighted average grant date fair value per share, Granted	$0.12	$0.04	$0.18	$0.23
Weighted average grant date fair value per share, Exercised	'	'	'	'
Weighted average grant date fair value per share, Forfeited	'	$0.25	'	'
Weighted average grant date fair value per share, Expired	$0.24	$0.28	'	'
Weighted average grant date fair value per share, Outstanding, Ending balance	$0.13	$0.15	$0.23	$0.23
Weighted average grant date fair value per share, Exercisable	$0.15	$0.17	$0.22	$0.22
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Weighted Average Remaining Exercise Term [Roll Forward]	'	'	'	'
Weighted average remaining exercise term, Outstanding, Beginning balance	'14 months	'20 months	'32 months	'
Weighted average remaining exercise term, Granted	'60 months	'36 months	'31 months	'36 months
Weighted average remaining exercise term, Excercised	'0 months	'	'	'
Weighted average remaining exercise term, Forfeited	'	'9 months	'	'
Weighted average remaining exercise term, Expired	'	'8 months	'	'
Weighted average remaining exercise term, Outstanding, Ending balance	'23 months	'14 months	'20 months	'32 months
Weighted average remaining exercise term, Exercisable	'17 months	'10 months	'20 months	'31 months

STOCK_BASED_COMPENSATION_Summa2

STOCK BASED COMPENSATION - Summary of warrant activity for accredited investors (Details 2) (Warrant, Accredited investors, USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Warrant | Accredited investors	'	'	'	'
Warrants Number Of Shares [Roll Forward]	'	'	'	'
Number of shares, Outstanding, Beginning balance	7,191,225	5,741,225	785,001	'
Number of shares, Granted	10,954,063	1,450,000	4,956,224	785,001
Number of shares, Modified warrants prior to modifications	'	-7,191,225	'	'
Number of shares, Modified warrants after modifications	'	7,191,225	'	'
Number of shares, Exercised	'	'	'	'
Number of shares, Forfeited	'	'	'	'
Number of shares, Expired	'	'	'	'
Number of shares, Outstanding, Ending balance	18,145,288	7,191,225	5,741,225	785,001
Number of shares, Exercisable	18,145,288	7,191,225	5,741,225	785,001
Weighted Average Exercise Price Per Share [Roll Forward]	'	'	'	'
Weighted average exercise price per share, Outstanding, Beginning balance	$0.69	$0.80	$0.80	'
Weighted average exercise price per share, Granted	$0.40	$0.50	$0.80	$0.80
Weighted average exercise price per share, Modified warrants prior to modifications	'	$0.74	'	'
Weighted average exercise price per share, Modified warrants after modifications	'	$0.69	'	'
Weighted average exercise price per share, Exercised	'	'	'	'
Weighted average exercise price per share, Forfeited	'	'	'	'
Weighted average exercise price per share, Expired	'	'	'	'
Weighted average exercise price per share, Outstanding, Ending balance	$0.52	$0.69	$0.80	$0.80
Weighted average exercise price per share, Exercisable	$0.52	$0.69	$0.80	$0.80
Weighted Average Grant Fair Value Per Share [Roll Forward]	'	'	'	'
Weighted average grant date fair value per share, Outstanding, Beginning balance	$0.10	$0.11	$0.11	'
Weighted average grant date fair value per share, Granted	$0.05	$0.06	$0.11	$0.11
Weighted average grant date fair value per share, Modified warrants prior to modifications	'	$0.10	'	'
Weighted average grant date fair value per share, Modified warrants after modifications	'	$0.10	'	'
Weighted average grant date fair value per share, Exercised	'	'	'	'
Weighted average grant date fair value per share, Forfeited	'	'	'	'
Weighted average grant date fair value per share, Expired	'	'	'	'
Weighted average grant date fair value per share, Outstanding, Ending balance	$0.07	$0.10	$0.11	$0.11
Weighted average grant date fair value per share, Exercisable	$0.07	$0.10	$0.11	$0.11
Weighted Average Remaining Exercise Term [Roll Forward]	'	'	'	'
Weighted average remaining exercise term, Outstanding, Beginning balance	'19 months	'17 months	'24 months	'
Weighted average remaining exercise term, Granted	'36 months	'36 months	'24 months	'24 months
Weighted average remaining exercise term, Modified warrants prior to modifications	'	'10 months	'	'
Weighted average remaining exercise term, Modified warrants after modifications	'	'20 months	'	'
Weighted average remaining exercise term, Exercised	'0 months	'	'	'
Weighted average remaining exercise term, Forfeited	'0 months	'	'	'
Weighted average remaining exercise term, Expired	'0 months	'	'	'
Weighted average remaining exercise term, Outstanding, Ending balance	'22 months	'19 months	'17 months	'24 months
Weighted average remaining exercise term, Exercisable	'22 months	'19 months	'17 months	'24 months

STOCK_BASED_COMPENSATION_Summa3

STOCK BASED COMPENSATION - Summary of warrant activity for the placement agent and consultants (Details 3) (Warrant, Placement agent and consultants, USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Warrant | Placement agent and consultants	'	'	'	'
Warrants Number Of Shares [Roll Forward]	'	'	'	'
Number of shares, Outstanding, Beginning balance	4,589,590	4,561,256	3,717,984	614,680
Number of shares, Granted	'	28,334	887,910	3,103,304
Number of shares, Exercised	'	'	-44,638	'
Number of shares, Forfeited	-125,000	'	'	'
Number of shares, Expired	'	'	'	'
Number of shares, Outstanding, Ending balance	4,464,590	4,589,590	4,561,256	3,717,984
Number of shares, Exercisable	4,214,590	4,339,590	4,081,256	2,617,984
Weighted Average Exercise Price Per Share [Roll Forward]	'	'	'	'
Weighted average exercise price per share, Outstanding, Beginning balance	$0.60	$0.60	$0.60	$0.39
Weighted average exercise price per share, Granted	'	$0.60	$0.60	$0.64
Weighted average exercise price per share, Exercised	'	'	$0.40	'
Weighted average exercise price per share, Forfeited	'	'	'	'
Weighted average exercise price per share, Expired	$0.40	'	'	'
Weighted average exercise price per share, Outstanding, Ending balance	$0.60	$0.60	$0.60	$0.60
Weighted average exercise price per share, Exercisable	$0.60	$0.59	$0.59	$0.61
Weighted Average Grant Fair Value Per Share [Roll Forward]	'	'	'	'
Weighted average grant date fair value per share, Outstanding, Beginning balance	$0.22	$0.22	$0.21	$0.18
Weighted average grant date fair value per share, Granted	'	$0.24	$0.27	$0.21
Weighted average grant date fair value per share, Exercised	'	'	$0.18	'
Weighted average grant date fair value per share, Forfeited	'	'	'	'
Weighted average grant date fair value per share, Expired	$0.14	'	'	'
Weighted average grant date fair value per share, Outstanding, Ending balance	$0.22	$0.22	$0.22	$0.21
Weighted average grant date fair value per share, Exercisable	$0.22	$0.21	$0.21	$0.19
Weighted Average Remaining Exercise Term [Roll Forward]	'	'	'	'
Weighted average remaining exercise term, Outstanding, Beginning balance	'31 months	'43 months	'52 months	'60 months
Weighted average remaining exercise term, Granted	'	'60 months	'60 months	'57 months
Weighted average remaining exercise term, Exercised	'0 months	'	'39 months	'
Weighted average remaining exercise term, Forfeited	'0 months	'	'	'
Weighted average remaining exercise term, Expired	'0 months	'	'	'
Weighted average remaining exercise term, Outstanding, Ending balance	'22 months	'31 months	'43 months	'52 months
Weighted average remaining exercise term, Exercisable	'22 months	'31 months	'42 months	'51 months

STOCK_BASED_COMPENSATION_Summa4

STOCK BASED COMPENSATION - Summary of warrant activity for directors and officers (Details 4) (Warrant, Directors and officers, USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Warrant | Directors and officers	'	'	'	'
Warrants Number Of Shares [Roll Forward]	'	'	'	'
Number of shares, Outstanding, Beginning balance	3,389,250	3,000,000	1,400,000	'
Number of shares, Granted	'	489,250	1,600,000	1,400,000
Number of shares, Modified warrants prior to modifications	'	-489,250	'	'
Number of shares, Modified warrants after modifications	'	489,250	'	'
Number of shares, Exercised	'	'	'	'
Number of shares, Forfeited	'	-100,000	'	'
Number of shares, Expired	'	'	'	'
Number of shares, Outstanding, Ending balance	3,389,250	3,389,250	3,000,000	1,400,000
Number of shares, Exercisable	3,389,250	3,389,250	3,000,000	1,400,000
Weighted Average Exercise Price Per Share [Roll Forward]	'	'	'	'
Weighted average exercise price per share, Outstanding, Beginning balance	$1.75	$1.95	$2	'
Weighted average exercise price per share, Granted	'	$0.50	$1.91	$2
Weighted average exercise price per share, Modified warrants prior to modifications	'	$0.50	'	'
Weighted average exercise price per share, Modified warrants after modifications	'	$0.25	'	'
Weighted average exercise price per share, Exercised	'	'	'	'
Weighted average exercise price per share, Forfeited	'	$0.50	'	'
Weighted average exercise price per share, Expired	'	'	'	'
Weighted average exercise price per share, Outstanding, Ending balance	$1.75	$1.75	$1.95	$2
Weighted average exercise price per share, Exercisable	$1.75	$1.75	$1.95	$2
Weighted Average Grant Fair Value Per Share [Roll Forward]	'	'	'	'
Weighted average grant date fair value per share, Outstanding, Beginning balance	$0.09	$0.11	$0.13	'
Weighted average grant date fair value per share, Granted	'	$0.01	$0.09	$0.13
Weighted average grant date fair value per share, Modified warrants prior to modifications	'	$0.01	'	'
Weighted average grant date fair value per share, Modified warrants after modifications	'	$0.01	'	'
Weighted average grant date fair value per share, Exercised	'	'	'	'
Weighted average grant date fair value per share, Forfeited	'	$0.10	'	'
Weighted average grant date fair value per share, Expired	'	'	'	'
Weighted average grant date fair value per share, Outstanding, Ending balance	$0.09	$0.09	$0.11	$0.13
Weighted average grant date fair value per share, Exercisable	$0.09	$0.09	$0.11	$0.13
Weighted Average Remaining Exercise Term [Roll Forward]	'	'	'	'
Weighted average remaining exercise term, Outstanding, Beginning balance	'0 months	'49 months	'59 months	'
Weighted average remaining exercise term, Granted	'0 months	'36 months	'57 months	'60 months
Weighted average remaining exercise term, Modified warrants prior to modifications	'0 months	'31 months	'	'
Weighted average remaining exercise term, Modified warrants after modifications	'0 months	'31 months	'	'
Weighted average remaining exercise term, Exercised	'	'0 months	'	'
Weighted average remaining exercise term, Expired	'0 months	'	'	'
Weighted average remaining exercise term, Forfeited	'	'0 months	'	'
Weighted average remaining exercise term, Outstanding, Ending balance	'28 months	'0 months	'49 months	'59 months
Weighted average remaining exercise term, Exercisable	'28 months	'37 months	'49 months	'59 months

STOCK_BASED_COMPENSATION_Detai

STOCK BASED COMPENSATION (Detail Textuals) (USD $)

3 Months Ended

9 Months Ended

79 Months Ended

9 Months Ended

12 Months Ended

79 Months Ended

9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Stock Options

Stock Options

Stock Options

Stock Options

Stock Options

Stock Options

Stock Options

Incentive Stock Plan 2013, 2012, 2011 and 2010 (the plans)

Incentive Stock Plan 2013, 2012, 2011 and 2010 (the plans)

Incentive Stock Plan 2013, 2012, 2011 and 2010 (the plans)

Incentive Stock Plan 2013, 2012, 2011 and 2010 (the plans)

Incentive Stock Plan 2013, 2012, 2011 and 2010 (the plans)

Incentive Stock Plan 2013, 2012, 2011 and 2010 (the plans)

Incentive Stock Plan 2013, 2012, 2011 and 2010 (the plans)

Directors, officers and employees

Directors, officers and employees

Directors, officers and employees

Directors, officers and employees

Directors, officers and employees

Directors, officers and employees

Directors, officers and employees

Minimum

Maximum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Number of shares authorized

'

'

'

'

'

11,000,000

'

'

'

11,000,000

'

'

Percentage of fair market value granted

'

'

'

'

'

110.00%

'

'

'

'

'

'

Percentage of fair market value non-qualified stock options granted

'

'

'

'

'

85.00%

'

'

'

'

'

'

Term of fair market value of options granted

'

'

'

'

'

'

'

'

'

'

'3 years

'5 years

Fair market value granted of stock options granted after one year

'

'

'

'

'

'2 years

'

'

'

'

'

'

Stock based compensation

$32,652

$36,951

$1,173,179

$256,877

$4,969,642

$508,418

$325,673

$855,246

$588,201

$2,295,278

'

'

Unrecognized compensation expense

'

'

'

'

'

$202,248

'

'

'

$202,248

'

'

Recognized period for non-vested warrants granted to consultants anticipated

'

'

'

'

'

'44 months

'

'

'

'

'

'

STOCK_BASED_COMPENSATION_Detai1

STOCK BASED COMPENSATION (Detail Textuals 1) (USD $)	3 Months Ended		9 Months Ended		79 Months Ended	9 Months Ended	12 Months Ended			79 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Sep. 30, 2013
						Stock Options	Stock Options	Stock Options	Stock Options	Stock Options
						Consultants	Consultants	Consultants	Consultants	Consultants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'	'	'	'	'	'
Stock based compensation	$32,652	$36,951	$1,173,179	$256,877	$4,969,642	$117,392	($70,171)	$83,265	$82,900	$213,386
Unrecognized compensation expense	'	'	'	'	'	$13,401	'	'	'	$13,401
Recognized period for non-vested warrants granted to consultants anticipated	'	'	'	'	'	'44 months	'	'	'	'

STOCK_BASED_COMPENSATION_Detai2

STOCK BASED COMPENSATION (Detail Textuals 2) (USD $)

1 Months Ended

3 Months Ended

9 Months Ended

79 Months Ended

1 Months Ended

5 Months Ended

9 Months Ended

12 Months Ended

79 Months Ended

Sep. 18, 2008

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Nov. 30, 2012

31-May-13

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Sep. 30, 2013

Aug. 31, 2012

Warrant

Warrant

Warrant

Warrant

Warrant

Warrant

Warrant

Warrant

Accredited investors

Accredited investors

Accredited investors

Accredited investors

Accredited investors

Accredited investors

Accredited investors

Accredited investors

Class of Warrant or Right [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of shares sold to investor

200,000

'

'

'

'

'

'

'

'

'

10

'

'

'

Common stock purchase warrants

'

'

'

'

'

'

'

'

'

'

5

'

'

'

Term of warrant exercisable

'

'

'

'

'

'

'3 years

'3 years

'3 years

'

'2 years

'

'

'

Exercise price of warrants

'

'

'

'

'

'

'

0.4

0.64

'

0.8

'

0.64

0.25

Cost of modification

'

'

'

'

'

'

'

'

'

$112

'

'

'

'

Previous exercise price of warrants

'

'

'

'

'

'

'

'

'

'

'

'

'

0.5

Cost of reduction in exercise price of warrants

'

'

'

'

'

'

'

'

'

20,795

'

'

'

'

Stock based compensation

'

$32,652

$36,951

$1,173,179

$256,877

$4,969,642

'

'

$537,489

$20,907

$546,824

$86,350

$1,191,570

'

STOCK_BASED_COMPENSATION_Detai3

STOCK BASED COMPENSATION (Detail Textuals 3) (USD $)	3 Months Ended		9 Months Ended		79 Months Ended	9 Months Ended	12 Months Ended			79 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Sep. 30, 2013
						Warrant	Warrant	Warrant	Warrant	Warrant
						Placement agent and consultants	Placement agent and consultants	Placement agent and consultants	Placement agent and consultants	Placement agent and consultants
Class of Warrant or Right [Line Items]	'	'	'	'	'	'	'	'	'	'
Term of warrant exercisable	'	'	'	'	'	'	'	'5 years	'	'
Stock based compensation	$32,652	$36,951	$1,173,179	$256,877	$4,969,642	$0	$64,936	$373,876	$497,528	$936,340
Unrecognized compensation expense	'	'	'	'	'	$82,500	'	'	'	$82,500
Recognized period for non-vested warrants granted to consultants anticipated	'	'	'	'	'	'23 months	'	'	'	'

STOCK_BASED_COMPENSATION_Detai4

STOCK BASED COMPENSATION (Detail Textuals 4) (USD $)

3 Months Ended

9 Months Ended

79 Months Ended

1 Months Ended

1 Months Ended

9 Months Ended

12 Months Ended

79 Months Ended

10 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Jun. 30, 2012

Sep. 30, 2013

31-May-12

Nov. 30, 2011

31-May-11

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Sep. 30, 2013

Jun. 30, 2012

Warrant

Warrant

Warrant

Warrant

Warrant

Warrant

Warrant

Warrant

Warrant

Warrant

Warrant

2012 Notes

2012 Notes

Directors and officers

Directors and officers

Directors and officers

Directors and officers

Directors and officers

Directors and officers

Directors and officers

Directors and officers

Directors and officers

2012 Notes

Class of Warrant or Right [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercise price of warrants

'

'

'

'

'

'

0.25

0.5

0.5

2

'

0.25

'

2

'

'

Term of warrant exercisable

'

'

'

'

'

'

'

'3 years

'1 year

'5 years

'

'

'

'5 years

'

'

Common stock purchase warrants

'

'

'

'

'

'

'

100,000

100,000

'

'

'

'

'

'

'

Stock based compensation

$32,652

$36,951

$1,173,179

$256,877

$4,969,642

'

'

'

'

'

$9,880

($2,492)

$143,680

$182,000

$333,068

'

Amount of debt converted into 2012 Notes and 2012 Warrants

'

'

'

'

'

389,250

'

'

'

'

'

'

'

'

'

389,250

Cost of reduction in exercise price of warrants

'

'

'

'

'

'

'

'

'

'

'

$7,388

'

'

'

'