Workhorse (WKHS) 10-Q 15 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	15-May-15
Document and Entity Information [Abstract]
Entity Registrant Name	Workhorse Group Inc.
Entity Central Index Key	1425287
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Document Type	10-Q
Document Period End Date	31-Mar-15
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		167,583,554

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$287,066	$442,257
Inventory	330,994	392,750
Prepaid expenses and deposits	81,530	74,623
Current assets, Total	699,590	909,630
Property, plant and equipment, net	3,974,777	4,042,359
Assets, Total	4,674,367	4,951,989
Current liabilities:
Accounts payable	1,473,471	1,603,555
Accounts payable, related parties	396,416	384,776
Notes payable	200,000	1,243,000
Shareholder advances	47,849
Current portion of long-term debt	2,765,280	35,904
Current liabilities, Total	4,883,016	3,267,235
Long-term debt	10,000	2,494,141
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 December 31, 2013 and December 31, 2012
Common stock, par value of $.001 per share 500,000,000 shares authorized,165,293,510 shares issued and outstanding at March 31, 2015 and 149,944,982 shares issued and outstanding at December 31, 2014	165,286	149,937
Additional paid-in capital	29,664,213	27,128,582
Stock based compensation	6,101,703	6,002,586
Accumulated deficit	-36,149,851	-34,090,492
Stockholders' equity (deficit), Total	-218,649	-809,387
Liabilities and Stockholders' Equity (Deficit), Total	$4,674,367	$4,951,989

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
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	500,000,000	500,000,000
Common stock, shares issued	165,293,510	149,944,982
Common stock, shares outstanding	165,293,510	149,944,982

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Sales
Operating Expenses
Selling, general and administrative	1,068,247	545,530
Research and development	847,133	569,355
Total operating expenses	1,915,381	1,114,885
Interest expense, net	143,978	92,218
Net loss	($2,059,359)	($1,207,103)
Basic and diluted loss per share	($0.01)	($0.01)
Weighted average number of common shares outstanding	152,798,213	81,233,095

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flow (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net loss	($2,059,359)	($1,207,103)
Adjustments to reconcile net loss from operations to cash used by operations:
Depreciation	93,830	101,494
Stock based compensation	99,117	194,967
Interest expense on convertible debentures	26,110	13,269
Legal, consulting and investment services	154,623	420,534
Interest expense paid in kind	247,500	225,000
Inventory reserve	61,756
Effects of changes in operating assets and liabilities:
Prepaid expenses and deposits	-6,907	-4,269
Accounts payable	-121,945	-299,497
Accounts payable, related parties	11,640	-716
Net cash used by operations	-1,493,635	-556,321
Cash flows from investing activities:
Capital expenditures	-26,248
Net cash used by investing activities	-26,248
Cash flows from financing activities:
Proceeds from notes payable	200,000
Payments on long-term debt	-2,265	-150,748
Conversion of note payable	392,000
Shareholder advances, net of repayments	47,849	2,206,820
Issuance of common and preferred stock	727,108	1,200,000
Net cash provided by financing activities	1,364,692	3,256,072
Change in cash and cash equivalents	-155,191	2,699,751
Cash at the beginning of the period	442,257	7,019
Cash at the end of the period	$287,066	$2,706,770

Consolidated_Statements_of_Cas1

Consolidated Statements of Cash Flow (Unaudited) (Parenthetical) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2015
Supplemental disclosure of non-cash activities:
Issuance of common and preferred stock under non cash activity	$1.60

Summary_of_Significant_Account

Summary of Significant Accounting Prinicples	3 Months Ended
	Mar. 31, 2015
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 and principles of consolidation
	Workhorse Group Inc. (Workhorse, AMP, we, us or our) designs, develops, manufactures,  and sells high-performance, medium-duty trucks with advanced powertrain components under the Workhorse chassis brand.
	Workhorse Group 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 de minimis, 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 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 included:  the Workhorse brand, access to the dealer network of 440 dealers nationwide, intellectual property, and all physical assets which included the approximately 250,000 sq. ft. of facilities on 48 acres of land in Union City, Indiana.  This acquisition allows the Company to position itself 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.
	On April 16, 2015 AMP Holding Inc. filed Articles of Merger with the Secretary of State of the State of Nevada to change the name from “AMP Holding Inc.”  to “Workhorse Group Inc.”. The company believes that this change will allow investors, customers and suppliers to better associate the company with the Workhorse brand, which is well known in the market.
	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.  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 successfully carry out 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, inventory, 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 - On January 5, 2015, our Board of Directors and stockholders approved an amendment to the Articles of Incorporation to increase the number of authorized shares of common stock from 250,000,000 to 500,000,000 with a par value of $0.001. The additional shares of common stock authorized by the Amendment, have the same rights and privileges as the shares of common stock previously authorized.
	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.
	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 March 31, 2015 cumulative deferred tax assets of approximately $9.1 million are fully reserved, and no provision or liability for federal or state income taxes has been included in the financial statements.  Carryover amount are:
	Approximate net operating loss			Carryover to be used against taxable income generated through year
	($ millions)
		3.6			2030
		6.7			2031
		3.9			2032
		4.7			2033
		6.1			2034
		1.9			2035
	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 2011 - 2013.  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 any period, including 2014 or 2013, 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. Research and Development costs were approximately $847 thousand million and $569 thousand for the three month period ended March 31, 2015 and 2014, and $17.3 million for the period of inception to March 31, 2015, consisting primarily of personnel costs for our teams in engineering and research, prototyping expense, and contract and professional services.  Union City plant expenses prior to the start of production are also included in research and development expenses.
	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.
	Subsequent events
	The Company evaluates events and transactions occurring subsequent to the date of the consolidated financial statements for matters requiring recognition or disclosure in the consolidated financial statements. The accompanying consolidated financial statements consider events through May 15, 2015, the date on which the consolidated financial statements were available to be issued.

Property_Plant_and_Equipment

Property, Plant and Equipment	3 Months Ended
	Mar. 31, 2015
Property, Plant And Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	2	PROPERTY, PLANT AND EQUIPMENT
	As of March 31, 2015 and December 31, 2014, our property, plant and equipment, net, consisted of the following:
		31-Mar-15			31-Dec-14
	Land		300,000			300,000
	Buildings		3,800,000			3,800,000
	Leasehold Improvements		19,225			19,225
	Construction in progress		17,310			23,104
	Software		27,721			27,721
	Equipment		702,225			670,183
	Vehicles and prototypes		164,959			164,959
			5,031,440			5,005,192
	Less accumulated depreciation		(1,056,663	)		(962,833	)
			3,974,777			4,042,359
	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	3 Months Ended
	Mar. 31, 2015
Long-Term Debt/ Subscription Agreements [Abstract]
LONG-TERM DEBT	3		LONG-TERM DEBT
	Long-term debt consists of the following:
			31-Mar-15		31-Dec-14
	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 $3,893,345 at March 31, 2015			2,722,500		2,475,000
	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 $2,792 at March 31, 2015			2,780		4,711
	Note payable, vendor due in monthly installments of $439 including interest at 8.00% with the final payment due December 2014.  The was paid on December 31, 2014			-		334
	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
				2,775,280		2,530,045
	Less current portion			2,765,280		35,904
	Long term debt			10,000		2,494,141
	Aggregate maturities of long-term debt are as follows:
		2016	10,000
	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.

Subscription_Agreements

Subscription Agreements	3 Months Ended
	Mar. 31, 2015
Long-Term Debt/ Subscription Agreements [Abstract]
SUBSCRIPTION AGREEMENTS	4	SUBSCRIPTION AGREEMENTS
	AMP Holding Inc. (the “Company”), entered into Subscription Agreements with five accredited investors (the “December 2014 Investors”) between November 24, 2014 and December 29, 2014 providing for the sale by the Company to the December 2014 Investors of 14% Unsecured Convertible Promissory Notes in the aggregate amount of $1,242,900 (the "December 2014 Notes"). In addition to the December 2014 Notes, the December 2014 Investors also received common stock purchase warrants (the “December 2014 Warrants”) to acquire 4,439,287 shares of common stock of the Company. The December 2014 Warrants are exercisable for five years at an exercise price of $0.14. The initial closing of $200,000 was on November 24, 2014, the second closing of $700,000 was on December 8, 2014 and the third closing of $343,000 was on December 30, 2014.
	In March 2015 the note and accrued interests were converted to equity.

Shareholder_and_Related_Party_

Shareholder and Related Party Advances	3 Months Ended
	Mar. 31, 2015
Shareholder and Related Party Advances [Abstract]
SHAREHOLDER AND RELATED PARTY ADVANCES	5	SHAREHOLDER AND RELATED PARTY ADVANCES
	As of March 31, 2015 the Company had deposits for approximately $48 thousand that were not yet issued as common stock.
	On February 18, 2015 the Company signed a promissory note with an accredited investor which is classified as notes payable in the balance sheet. The interest on the unpaid principal balance is a rate of ten percent (10%) per annum, principal and interest on the outstanding balance to be paid by May 19, 2015 (the “Maturity Date”). In the event that the Company raises in excess of Two Million ($2,000,000) dollars in equity financing, then the Maker will use part of its proceeds to pay off this note.

Lease_Obligations

Lease Obligations	3 Months Ended
	Mar. 31, 2015
Lease Obligations [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:
		2015		117,953
		2016		161,588
		2017		166,435
		2018		127,614
				651,446
	Total rent expense under these operating type leases for the three months ended March 31, 2015 and 2014 was $39 thousand and $37 thousand, respectively, and $518 thousand for the period from inception to March 31, 2015.

Stock_Based_Compensation

Stock Based Compensation	3 Months Ended
	Mar. 31, 2015
Stock Based Compensation [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:
					Outstanding Stock Options
			Shares Available for Grant		Number of Shares			Weighted		Weighted	Weighted
								Average		Average Grant	Average
								Exercise Price		Date Fair Value	Remaining
								per Share		per Share	Exercise Term
											in Months
	Balance, December 31, 2013		4,485,000		7,994,748		$	0.45	$	0.23	36
	Additional stock reserved		5,000,000		-		$	-	$	-	-
	Granted		(8,675,926	)	8,675,926		$	0.05	$	0.08	58
	Exercised		-		-		$	-	$	-	-
	Forfeited		-		-		$	-	$	-	-
	Expired		-		-		$	-	$	-	-
	Balance, December 31, 2014		809,074		16,670,674		$	0.23	$	0.15	41
	Additional stock reserved		7,500,000		-		$	-	$	-	-
	Granted		(7,500,000	)	7,500,000		$	0.15	$	0.07	34
	Exercised		-		(18,750	)	$	0.01	$	0.09	60
	Forfeited		-		-		$	-	$	-	-
	Expired		-		-		$	-	$	-	-
	Balance, March 31, 2015		809,074		24,151,924		$	0.34	$	0.15	41
	The Company recorded $36,380 and $34,119 compensation expense for stock options to directors, officers and employees for the three months ended March 31, 2015 and 2014 respectively.  As of March 31, 2015, unrecognized compensation expense of $1,050,448 is related to non-vested options granted to directors, officers and employees which is anticipated to be recognized over the next 37 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:
					Outstanding Stock Options
			Shares Available for Grant		Number of Shares			Weighted		Weighted	Weighted
								Average		Average Grant	Average
								Exercise Price		Date Fair Value	Remaining
								per Share		per Share	Exercise Term
											in Months
	Balance, December 31, 2013		971,000		1,415,000		$	0.41	$	0.2	34
	Additional stock reserved		2,000,000		-		$	-	$	-	-
	Granted		(2,967,727	)	2,967,727		$	0.01	$	0.1	54
	Exercised		-		-		$	-	$	-	-
	Forfeited		200,000		(200,000	)	$	-	$	-	-
	Expired		190,000		(190,000	)	$	0.5	$	0.17	-
	Balance, December 31, 2014		393,273		3,992,727		$	0.13	$	0.13	50
	Additional stock reserved		-		-		$	-	$	-	-
	Granted		-		-		$	-	$	-	-
	Exercised		-		(238,975	)	$	0.01	$	0.1	60
	Forfeited		-		-		$	-	$	-	-
	Expired		500,000		(500,000	)	$	-	$	-	-
	Balance, March 31, 2015		893,273		3,253,752		$	0.6	$	0.27	14
	The Company recorded $29,793 and $7,642 compensation expense for stock options to consultants for the three months ended March 31, 2015 and 2014 respectively.  As of March 31, 2015, unrecognized compensation expense of $200,514 is related to non-vested options granted to consultants which is anticipated to be recognized over the next 39 months, commensurate with the vesting schedules.
	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:
					Outstanding Stock Options
			Shares Available for Grant		Number of Shares			Weighted		Weighted	Weighted
								Average		Average Grant	Average
								Exercise Price		Date Fair Value	Remaining
								per Share		per Share	Exercise Term
											in Months
	Balance, December 31, 2013		4,339,590		3,130,894		$	0.46	$	0.21	24
	Additional stock reserved		-		-		$	-	$	-	-
	Granted		(1,598,607	)	1,598,607		$	0.17	$	0.06	34
	Exercised		-		-		$	-	$	-	-
	Forfeited		-		-		$	-	$	-	-
Expired		-		(628,013	)	$	0.39	$	0.18	-
Balance, December 31, 2014		2,740,983		4,101,488		$	0.36	$	0.15	14
Additional stock reserved		-		-		$	-	$	-	-
Granted		(113,367	)	113,367		$	0.01	$	0.1	30
Exercised		-		-		$	-	$	-	-
Forfeited		-		-		$	-	$	-	-
Expired		-		-		$	-	$	-	-
Balance, March 31, 2015		2,627,616		4,214,855		$	1.78	$	0.09	9
The Company recorded $32,944 and $0 compensation expense for stock warrants to the placement agent and consultants for the three months ended March 31, 2015 and 2014 respectively.  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:
				Outstanding Stock Options
		Shares Available for Grant		Number of Shares			Weighted		Weighted	Weighted
							Average		Average Grant	Average
							Exercise Price		Date Fair Value	Remaining
							per Share		per Share	Exercise Term
										in Months
Balance, December 31, 2013		3,489,250		3,389,250		$	1.78	$	0.09	22
Additional stock reserved		-		-			-		-	-
Granted		-		-			-		-	-
Exercised		-		-			-		-	-
Forfeited		-		-			-		-	-
Expired		-		-			-		-	-
Balance, December 31, 2014		3,489,250		3,389,250		$	1.78	$	0.09	9
Additional stock reserved		-		-			-		-	-
Granted		-		-			-		-	-
Exercised		-		-			-		-	-
Forfeited		-		-			-		-	-
Expired		-		-			-		-	-
Balance, March 31, 2015		3,489,250		3,389,250		$	-	$	-	-
	The Company recorded $0, $0 compensation expense for stock warrants to directors and officers for the three months ended March 31, 2015 and 2014 respectively. There is no unrecognized compensation expense for these warrants because they are fully vested at date of grant.

Recent_Pronouncements

Recent Pronouncements	3 Months Ended
	Mar. 31, 2015
Recent Pronouncements[Abstract]
RECENT PRONOUNCEMENTS	8.   RECENT PRONOUNCEMENTS
		In June 2014, The FASB issued ASU No. 2014-12, Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. The amendments in the ASU require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718, Compensation – Stock Compensation, as it relates to awards with performance conditions that affect vesting to account for such awards. The amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The effective date is the same for both public business entities and all other entities. We do not expect the adoption of these provisions to have a significant impact on the Company’s consolidated financial statements.
		In May 2014, The FASB issued ASU No. 2014-09, Revenue from Contracts with Customers: Topic 606. ASU 2014-09 affects any entity using U.S. GAAP that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). For a public entity, the amendments in this ASU are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. We do not expect the adoption of these provisions to have a significant impact on the Company’s consolidated financial statements.

Summary_of_Significant_Account1

Summary of Significant Accounting Prinicples (Policies)	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
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.  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 successfully carry out 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, inventory, 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 - On January 5, 2015, our Board of Directors and stockholders approved an amendment to the Articles of Incorporation to increase the number of authorized shares of common stock from 250,000,000 to 500,000,000 with a par value of $0.001. The additional shares of common stock authorized by the Amendment, have the same rights and privileges as the shares of common stock previously authorized.
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.
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 March 31, 2015 cumulative deferred tax assets of approximately $9.1 million are fully reserved, and no provision or liability for federal or state income taxes has been included in the financial statements.  Carryover amount are:
	Approximate net operating loss		Carryover to be used against taxable income generated through year
	($ millions)
		3.6		2030
		6.7		2031
		3.9		2032
		4.7		2033
		6.1		2034
		1.9		2035
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 2011 - 2013.  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 any period, including 2014 or 2013, 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. Research and Development costs were approximately $847 thousand million and $569 thousand for the three month period ended March 31, 2015 and 2014, and $17.3 million for the period of inception to March 31, 2015, consisting primarily of personnel costs for our teams in engineering and research, prototyping expense, and contract and professional services.  Union City plant expenses prior to the start of production are also included in research and development expenses.
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.
Subsequent events	Subsequent events
	The Company evaluates events and transactions occurring subsequent to the date of the consolidated financial statements for matters requiring recognition or disclosure in the consolidated financial statements. The accompanying consolidated financial statements consider events through May 15, 2015, the date on which the consolidated financial statements were available to be issued.

Summary_of_Significant_Account2

Summary of Significant Accounting Prinicples (Tables)	3 Months Ended
	Mar. 31, 2015
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
Income taxes	Approximate net operating loss		Carryover to be used against taxable income generated through year
	($ millions)
		3.6		2030
		6.7		2031
		3.9		2032
		4.7		2033
		6.1		2034
		1.9		2035

Property_Plant_and_Equipment_T

Property, Plant and Equipment (Tables)	3 Months Ended
	Mar. 31, 2015
Property, Plant And Equipment [Abstract]
Schedule of property plant and equipment, net
		31-Mar-15			31-Dec-14
	Land		300,000			300,000
	Buildings		3,800,000			3,800,000
	Leasehold Improvements		19,225			19,225
	Construction in progress		17,310			23,104
	Software		27,721			27,721
	Equipment		702,225			670,183
	Vehicles and prototypes		164,959			164,959
			5,031,440			5,005,192
	Less accumulated depreciation		(1,056,663	)		(962,833	)
			3,974,777			4,042,359
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)	3 Months Ended
	Mar. 31, 2015
Long-Term Debt/ Subscription Agreements [Abstract]
Schedule of long-term debt
			31-Mar-15		31-Dec-14
	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 $3,893,345 at March 31, 2015			2,722,500		2,475,000
	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 $2,792 at March 31, 2015			2,780		4,711
	Note payable, vendor due in monthly installments of $439 including interest at 8.00% with the final payment due December 2014.  The was paid on December 31, 2014			-		334
	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
				2,775,280		2,530,045
	Less current portion			2,765,280		35,904
	Long term debt			10,000		2,494,141
Schedule of aggregate maturities of long-term debt
		2016	10,000

Lease_Obligations_Tables

Lease Obligations (Tables)	3 Months Ended
	Mar. 31, 2015
Lease Obligations [Abstract]
Schedule of aggregate maturities of lease obligations
		2015	117,953
		2016	161,588
		2017	166,435
		2018	127,614
			651,446

Stock_Based_Compensation_Table

Stock Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2015
Stock Options [Member] | Directors, officers and employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of summarizes of option activity
				Outstanding Stock Options
		Shares Available for Grant		Number of Shares			Weighted		Weighted	Weighted
							Average		Average Grant	Average
							Exercise Price		Date Fair Value	Remaining
							per Share		per Share	Exercise Term
										in Months
	Balance, December 31, 2013	4,485,000		7,994,748		$	0.45	$	0.23	36
	Additional stock reserved	5,000,000		-		$	-	$	-	-
	Granted	(8,675,926	)	8,675,926		$	0.05	$	0.08	58
	Exercised	-		-		$	-	$	-	-
	Forfeited	-		-		$	-	$	-	-
	Expired	-		-		$	-	$	-	-
	Balance, December 31, 2014	809,074		16,670,674		$	0.23	$	0.15	41
	Additional stock reserved	7,500,000		-		$	-	$	-	-
	Granted	(7,500,000	)	7,500,000		$	0.15	$	0.07	34
	Exercised	-		(18,750	)	$	0.01	$	0.09	60
	Forfeited	-		-		$	-	$	-	-
	Expired	-		-		$	-	$	-	-
	Balance, March 31, 2015	809,074		24,151,924		$	0.34	$	0.15	41
Stock Options [Member] | Consultants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of summarizes of option activity				Outstanding Stock Options
		Shares Available for Grant		Number of Shares			Weighted		Weighted	Weighted
							Average		Average Grant	Average
							Exercise Price		Date Fair Value	Remaining
							per Share		per Share	Exercise Term
										in Months
	Balance, December 31, 2013	971,000		1,415,000		$	0.41	$	0.2	34
	Additional stock reserved	2,000,000		-		$	-	$	-	-
	Granted	(2,967,727	)	2,967,727		$	0.01	$	0.1	54
	Exercised	-		-		$	-	$	-	-
	Forfeited	200,000		(200,000	)	$	-	$	-	-
	Expired	190,000		(190,000	)	$	0.5	$	0.17	-
	Balance, December 31, 2014	393,273		3,992,727		$	0.13	$	0.13	50
	Additional stock reserved	-		-		$	-	$	-	-
	Granted	-		-		$	-	$	-	-
	Exercised	-		(238,975	)	$	0.01	$	0.1	60
	Forfeited	-		-		$	-	$	-	-
	Expired	500,000		(500,000	)	$	-	$	-	-
	Balance, March 31, 2015	893,273		3,253,752		$	0.6	$	0.27	14
Warrant [Member] | Placement agent and consultants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of summarize of warrant activity
		Outstanding Stock Options
		Shares Available for Grant		Number of Shares			Weighted		Weighted	Weighted
							Average		Average Grant	Average
							Exercise Price		Date Fair Value	Remaining
							per Share		per Share	Exercise Term
										in Months
	Balance, December 31, 2013	4,339,590		3,130,894		$	0.46	$	0.21	24
	Additional stock reserved	-		-		$	-	$	-	-
	Granted	(1,598,607	)	1,598,607		$	0.17	$	0.06	34
	Exercised	-		-		$	-	$	-	-
	Forfeited	-		-		$	-	$	-	-
	Expired	-		(628,013	)	$	0.39	$	0.18	-
	Balance, December 31, 2014	2,740,983		4,101,488		$	0.36	$	0.15	14
	Additional stock reserved	-		-		$	-	$	-	-
	Granted	(113,367	)	113,367		$	0.01	$	0.1	30
	Exercised	-		-		$	-	$	-	-
	Forfeited	-		-		$	-	$	-	-
	Expired	-		-		$	-	$	-	-
	Balance, March 31, 2015	2,627,616		4,214,855		$	1.78	$	0.09	9
Warrant [Member] | Directors and officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of summarize of warrant activity		Outstanding Stock Options
		Shares Available for Grant		Number of Shares			Weighted		Weighted	Weighted
							Average		Average Grant	Average
							Exercise Price		Date Fair Value	Remaining
							per Share		per Share	Exercise Term
										in Months
	Balance, December 31, 2013	3,489,250		3,389,250		$	1.78	$	0.09	22
	Additional stock reserved	-		-			-		-	-
	Granted	-		-			-		-	-
	Exercised	-		-			-		-	-
	Forfeited	-		-			-		-	-
	Expired	-		-			-		-	-
	Balance, December 31, 2014	3,489,250		3,389,250		$	1.78	$	0.09	9
	Additional stock reserved	-		-			-		-	-
	Granted	-		-			-		-	-
	Exercised	-		-			-		-	-
	Forfeited	-		-			-		-	-
	Expired	-		-			-		-	-
	Balance, March 31, 2015	3,489,250		3,389,250		$	-	$	-	-

Summary_of_Significant_Account3

Summary of Significant Accounting Prinicples (Details)	3 Months Ended
	Mar. 31, 2015
Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	15 - 30 years
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years
Software [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 - 6 years
Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Vehicles and prototypes [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 - 5 years

Summary_of_Significant_Account4

Summary of Significant Accounting Prinicples (Details 1) (USD $)	Mar. 31, 2015
In Millions, unless otherwise specified
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net operating losses available for 2030	$3.60
Net operating losses available for 2031	6.7
Net operating losses available for 2032	3.9
Net operating losses available for 2033	4.7
Net operating losses available for 2034	6.1
Net operating losses available for 2035	$1.90

Summary_of_Significant_Account5

Summary of Significant Accounting Prinicples (Details Textual) (USD $)	1 Months Ended
	Sep. 18, 2008	Dec. 31, 2007
Schedule Of Significant Accounting Principles [Line Items]
Amount Raise by subscriptions of common stock	$50,000
Subscriptions for aggregate shares of common stock	200,000
Offering costs of common stock shares	46,234
Shareholder [Member]
Schedule Of Significant Accounting Principles [Line Items]
Amount Raise by subscriptions of common stock		$3,100

Summary_of_Significant_Account6

Summary of Significant Accounting Prinicples (Details Textual 1) (Amp Electric Vehicles Inc [Member], Share Exchange Agreement [Member])	1 Months Ended
	Dec. 28, 2009
Amp Electric Vehicles Inc [Member] | Share Exchange Agreement [Member]
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_Account7

Summary of Significant Accounting Prinicples (Details Textual 2)	Mar. 31, 2013
	acre
	sqft
	INF
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_Account8

Summary of Significant Accounting Prinicples (Details Textual 3) (USD $)	1 Months Ended
	Apr. 22, 2010	Mar. 31, 2015	Jan. 05, 2015	Dec. 31, 2014
Schedule Of Significant Accounting Principles [Line Items]
Forward stock split	14:01
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		500,000,000	250,000,000	500,000,000
Common stock, par value ( in dollars per share)		$0.00		$0.00
Series A Preferred Stock [Member]
Schedule Of Significant Accounting Principles [Line Items]
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_Account9

Summary of Significant Accounting Prinicples (Details Textual 4) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cumulative deferred tax assets	$9,100,000
Expected volatility rate of stock	50.00%
Research and development	$847,133	$569,355

Property_Plant_and_Equipment_D

Property, Plant and Equipment (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$5,031,440	$5,005,192
Less accumulated depreciation	-1,056,663	-962,833
Property, plant and equipment, Net	3,974,777	4,042,359
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	300,000	300,000
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	3,800,000	3,800,000
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	19,225	19,225
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	17,310	23,104
Software [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	27,721	27,721
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	702,225	670,183
Vehicles and prototypes [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$164,959	$164,959

Property_Plant_and_Equipment_D1

Property, Plant and Equipment (Details 1) (Workhorse Custom Chassis, LLC [Member], USD $)	Mar. 31, 2015
Workhorse Custom Chassis, LLC [Member]
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_Details

Long-Term Debt (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Long-term debt	$2,775,280	$2,530,045
Less current portion	2,765,280	35,904
Long-term debt	10,000	2,494,141
Secured debenture payable to Workhorse Custom Chassis due on March 2016 [Member]
Debt Instrument [Line Items]
Long-term debt	2,722,500	2,475,000
Notes payable to banks due on August 2015 [Member]
Debt Instrument [Line Items]
Long-term debt	2,780	4,711
Notes payable to vendor due December 2014 [Member]
Debt Instrument [Line Items]
Long-term debt		334
Notes payable to city of Loveland due on October 2016 [Member]
Debt Instrument [Line Items]
Long-term debt	$50,000	$50,000

LongTerm_Debt_Parenthetical_De

Long-Term Debt (Parenthetical) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Feb. 18, 2015	Dec. 31, 2014	Jun. 05, 2012
Debt Instrument [Line Items]
Percentage of interest payable on maturity date		10.00%	10.00%	10.00%
Secured debenture payable to Workhorse Custom Chassis due on March 2016 [Member]
Debt Instrument [Line Items]
Percentage of interest payable on maturity date	10.00%
Net book value of note secured by equipment	$3,893,345
Notes payable to banks due on August 2015 [Member]
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	2,792
Notes payable to vendor due December 2014 [Member]
Debt Instrument [Line Items]
Monthly installments of note payable	439
Percentage of interest payable on maturity date	8.00%
Notes payable to city of Loveland due on October 2016 [Member]
Debt Instrument [Line Items]
Annual installments of notes payable	$10,241
Percentage of interest payable on maturity date	8.00%

LongTerm_Debt_Details_1

Long-Term Debt (Details 1) (USD $)	Mar. 31, 2015
Long-Term Debt/ Subscription Agreements [Abstract]
2016	$10,000

LongTerm_Debt_Details_Textual

Long-Term Debt (Details Textual) (USD $)	12 Months Ended	3 Months Ended
	Dec. 31, 2013	Mar. 31, 2015
		Employee
Debt Instrument [Line Items]
Payments to escrow account	$22,900
Incentive payment to 30 employees by October 31, 2013 [Member]
Debt Instrument [Line Items]
Number of employees		30
Payroll of employees		135,000
Incentive payment to 40 employee by July 31, 2014 [Member]
Debt Instrument [Line Items]
Number of employees		40
Payroll of employees		175,000
Incentive payment to 40 employee thereafter [Member]
Debt Instrument [Line Items]
Number of employees		40
Payroll of employees		$175,000

Subscription_Agreements_Detail

Subscription Agreements (Details) (USD $)	0 Months Ended			3 Months Ended
	Dec. 30, 2014	Dec. 08, 2014	Nov. 24, 2014	Mar. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Exercise price of warrants					$0.14
Warrant [Member] | Securities Purchase Agreements And Security Agreements [Member]
Debt Instrument [Line Items]
Warrant exercisable price	$343,000	$700,000	$200,000
Unsecured convertible promissory [Member] | Warrant [Member]
Debt Instrument [Line Items]
Exercise price of warrants				$0.14
Secured convertible debentures				$1,242,900
Unsecured convertible promissory percentage				14.00%
Common stock purchase warrants				4,439,287
Maturity term				5 years

Shareholder_and_Related_Party_1

Shareholder and Related Party Advances (Details) (USD $)	0 Months Ended
	Feb. 18, 2015	Mar. 31, 2015	Dec. 31, 2014	Jun. 05, 2012
Related Party Transaction [Line Items]
Deposits		$48,000
Interest rate	10.00%		10.00%	10.00%
Maturity date	19-May-15
Amount of equity financing	$2,000,000

Lease_Obligations_Details

Lease Obligations (Details) (USD $)	Mar. 31, 2015
Lease Obligations [Abstract]
2015	$117,953
2016	161,588
2017	166,435
2018	127,614
Aggregate maturities of lease obligations, Total	$651,446

Lease_Obligations_Details_Text

Lease Obligations (Details Textual) (USD $)	3 Months Ended		97 Months Ended	0 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Oct. 01, 2011
Property, Plant and Equipment [Line Items]
Rent expenses	$39,000	$37,000	$518,000
Operating Facilities [Member]
Property, Plant and Equipment [Line Items]
Lease expiration date				30-Sep-18
Future minimum monthly lease payments				12,598
Lease payments increased for each year				3.00%
Security deposit				$12,275

Stock_Based_Compensation_Detai

Stock Based Compensation (Details) (Stock Options [Member], Directors, officers and employees [Member], USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Stock Options [Member] | Directors, officers and employees [Member]
Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Available For Grant [Roll Forward]
Shares Available for Grant, Outstanding, Beginning Balance	809,074	4,485,000
Shares Available for Grant, Additional stock reserved	7,500,000	5,000,000
Shares Available for Grant, Granted	-7,500,000	-8,675,926
Shares Available for Grant, Exercised
Shares Available for Grant, Forfeited
Shares Available for Grant, Expired
Shares Available for Grant, Outstanding, Ending Balance	809,074	809,074
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Number of Shares, Outstanding, Beginning balance	16,670,674	7,994,748
Number of Shares, Outstanding, Additional stock reserved
Number of Shares, Granted	7,500,000	8,675,926
Number of Shares, Exercised	-18,750
Number of Shares, Forfeited
Number of Shares, Expired
Number of Shares, Outstanding, Ending balance	24,151,924	16,670,674
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Weighted Average Exercise Price per Share, Beginning Balance	$0.23	$0.45
Weighted Average Exercise Price per Share, Granted	$0.15	$0.05
Weighted Average Exercise Price per Share, Exercised	$0.01
Weighted Average Exercise Price per Share, Forfeited
Weighted Average Exercise Price per Share, Expired
Weighted Average Exercise Price per Share, Ending Balance	$0.34	$0.23
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, Beginning Balance	$0.15	$0.23
Weighted Average Grant Date Fair Value per Share, Granted	$0.07	$0.08
Weighted Average Grant Date Fair Value per Share, Exercised	$0.09
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, Ending Balance	$0.15	$0.15
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Weighted Average Remaining Exercise Term in Months, Beginning Balance	41 months	36 months
Weighted Average Remaining Exercise Term in Months, Granted	34 months	58 months
Weighted Average Remaining Exercise Term in Months, Exercised	60 months
Weighted Average Remaining Exercise Term in Months, Ending Balance	41 months	41 months

Stock_Based_Compensation_Detai1

Stock Based Compensation (Details 1) (Stock Options [Member], Consultants [Member], USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Stock Options [Member] | Consultants [Member]
Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Available For Grant [Roll Forward]
Shares Available for Grant, Outstanding, Beginning Balance	393,273	971,000
Shares Available for Grant, Additional stock reserved		2,000,000
Shares Available for Grant, Granted		-2,967,727
Shares Available for Grant, Exercised
Shares Available for Grant, Forfeited		200,000
Shares Available for Grant, Expired	500,000	190,000
Shares Available for Grant, Outstanding, Ending Balance	893,273	393,273
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Number of Shares, Outstanding, Beginning balance	3,992,727	1,415,000
Number of Shares, Outstanding, Additional stock reserved
Number of Shares, Granted		2,967,727
Number of Shares, Exercised	-238,975
Number of Shares, Forfeited		-200,000
Number of Shares, Expired	-500,000	-190,000
Number of Shares, Outstanding, Ending balance	3,253,752	3,992,727
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Weighted Average Exercise Price per Share, Beginning Balance	$0.13	$0.41
Weighted Average Exercise Price per Share, Granted		$0.01
Weighted Average Exercise Price per Share, Exercised	$0.01
Weighted Average Exercise Price per Share, Forfeited
Weighted Average Exercise Price per Share, Expired		$0.50
Weighted Average Exercise Price per Share, Ending Balance	$0.60	$0.13
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, Beginning Balance	$0.13	$0.20
Weighted Average Grant Date Fair Value per Share, Granted		$0.10
Weighted Average Grant Date Fair Value per Share, Exercised	$0.10
Weighted Average Grant Date Fair Value per Share, Forfeited
Weighted Average Grant Date Fair Value per Share, Expired		$0.17
Weighted Average Grant Date Fair Value per Share, Ending Balance	$0.27	$0.13
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, End of Period [Abstract]
Weighted Average Remaining Exercise Term in Months, Beginning Balance	50 months	34 months
Weighted Average Remaining Exercise Term in Months, Granted		54 months
Weighted Average Remaining Exercise Term in Months, Exercised	60 months
Weighted Average Remaining Exercise Term in Months, Ending Balance	14 months	50 months

Stock_Based_Compensation_Detai2

Stock Based Compensation (Details 2) (Warrant [Member], Placement agent and consultants [Member], USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Warrant [Member] | Placement agent and consultants [Member]
Warrant Shares Available For Grant [Roll Forward]
Shares Available For Grant, Outstanding, Beginning Balance	2,740,983	4,339,590
Shares Available For Grant, Additional stock reserved
Shares Available For Grant, Granted	-113,367	-1,598,607
Shares Available For Grant, Exercised
Shares Available For Grant, Forfeited
Shares Available For Grant Warrants Expired
Shares Available For Grant, Outstanding, Ending Balance	2,627,616	2,740,983
Warrants Number Of Shares [Roll Forward]
Number of Shares, Outstanding, Beginning Balance	4,101,488	3,130,894
Number of Shares, Granted
Number of Shares, Additional stock reserved	113,367	1,598,607
Number of Shares, Exercised
Number of Shares, Forfeited
Number of Shares, Expired		-628,013
Number of Shares, Outstanding, Ending Balance	4,214,855	4,101,488
Weighted Average Exercise Price Per Share [Roll Forward]
Weighted Average Exercise Price per Share, Beginning Balance	$0.36	$0.46
Weighted Average Exercise Price per Share, Additional stock reserved
Weighted Average Exercise Price per Share, Granted	$0.01	$0.17
Weighted Average Exercise Price per Share, Exercised
Weighted Average Exercise Price per Share, Forfeited
Weighted Average Exercise Price per Share, Expired		$0.39
Weighted Average Exercise Price per Share, Outstanding, Ending Balance	$1.78	$0.36
Weighted Average Grant Fair Value Per Share [Roll Forward]
Weighted Average Grant Date Fair Value per Share, Outstanding, Beginning Balance	$0.15	$0.21
Weighted Average Grant Date Fair Value per Share, Granted	$0.10	$0.06
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		$0.18
Weighted Average Grant Date Fair Value per Share, Ending Balance	$0.09	$0.15
Weighted Average Remaining Exercise Term [Roll Forward]
Weighted Average Remaining Exercise Term in Months, Beginning Balance	14 months	24 months
Weighted Average Remaining Exercise Term in Months, Granted	30 months	34 months
Weighted Average Remaining Exercise Term in Months, Ending Balance	9 months	14 months

Stock_Based_Compensation_Detai3

Stock Based Compensation (Details 3) (Warrant [Member], Directors and officers [Member], USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Warrant [Member] | Directors and officers [Member]
Warrant Shares Available For Grant [Roll Forward]
Shares Available For Grant, Outstanding, Beginning Balance	3,489,250	3,489,250
Shares Available For Grant, Additional stock reserved
Shares Available For Grant, Granted
Shares Available For Grant, Exercised
Shares Available For Grant, Forfeited
Shares Available For Grant Warrants Expired
Shares Available For Grant, Outstanding, Ending Balance	3,489,250	3,489,250
Warrants Number Of Shares [Roll Forward]
Number of Shares, Outstanding, Beginning Balance	3,389,250	3,389,250
Number of Shares, Additional stock reserved
Number of Shares, Granted
Number of Shares, Exercised
Number of Shares, Forfeited
Number of Shares, Expired
Number of Shares, Outstanding, Ending Balance	3,389,250	3,389,250
Weighted Average Exercise Price Per Share [Roll Forward]
Weighted Average Exercise Price per Share, Beginning Balance	$1.78	$1.78
Weighted Average Exercise Price per Share, Additional stock reserved
Weighted Average Exercise Price per Share, Granted
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		$1.78
Weighted Average Grant Fair Value Per Share [Roll Forward]
Weighted Average Grant Date Fair Value per Share, Outstanding, Beginning Balance	$0.09	$0.09
Weighted Average Grant Date Fair Value per Share, Granted
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, Ending Balance		$0.09
Weighted Average Remaining Exercise Term [Roll Forward]
Weighted Average Remaining Exercise Term in Months, Beginning Balance	9 months	22 months
Weighted Average Remaining Exercise Term in Months, Ending Balance		9 months

Stock_Based_Compensation_Detai4

Stock Based Compensation (Details Textual) (USD $)	12 Months Ended	3 Months Ended		97 Months Ended
	Dec. 31, 2014	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015
Share-Based Compensation Arrangement By Share-Based Payment Award [Line Items]
Stock based compensation	$68,365
Stock Options [Member] | Incentive Stock Plan 2013, 2012, 2011 and 2010 (the plans) | Directors, officers and employees [Member]
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%
Fair market value granted of stock options granted after one year		2 years
Stock based compensation		78,234	34,119	2,441,530
Unrecognized compensation expense		$1,050,448		$1,050,448
Recognized period for non-vested warrants granted to consultants anticipated		37 months
Stock Options [Member] | Incentive Stock Plan 2013, 2012, 2011 and 2010 (the plans) | Directors, officers and employees [Member] | Minimum [Member]
Share-Based Compensation Arrangement By Share-Based Payment Award [Line Items]
Term of fair market value of options granted		3 years
Stock Options [Member] | Incentive Stock Plan 2013, 2012, 2011 and 2010 (the plans) | Directors, officers and employees [Member] | Maximum [Member]
Share-Based Compensation Arrangement By Share-Based Payment Award [Line Items]
Term of fair market value of options granted		5 years

Stock_Based_Compensation_Detai5

Stock Based Compensation (Details Textual 1) (USD $)	12 Months Ended	3 Months Ended
	Dec. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Share-Based Compensation Arrangement By Share-Based Payment Award [Line Items]
Stock based compensation	$68,365
Warrant [Member] | Investors, agents and consultants [Member]
Share-Based Compensation Arrangement By Share-Based Payment Award [Line Items]
Stock based compensation		32,944	0
Stock Options [Member] | Consultants [Member]
Share-Based Compensation Arrangement By Share-Based Payment Award [Line Items]
Stock based compensation		29,793	7,642
Unrecognized compensation expense		$200,514
Recognized period for non-vested warrants granted to consultants anticipated		39 months

Stock_Based_Compensation_Detai6

Stock Based Compensation (Details Textual 2) (USD $)	3 Months Ended		12 Months Ended	1 Months Ended			12 Months Ended	10 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	31-May-12	Nov. 30, 2011	31-May-11	Dec. 31, 2012	Jun. 30, 2012
Class of Warrant or Right [Line Items]
Exercise price of warrants			$0.14
Stock based compensation			$68,365
Amount of debt converted into 2012 Notes and 2012 Warrants	-392,000
Warrant [Member] | 2012 Notes [Member]
Class of Warrant or Right [Line Items]
Exercise price of warrants	$0.25
Warrant [Member] | Directors and Officers [Member]
Class of Warrant or Right [Line Items]
Exercise price of warrants				$0.50	$0.50	$2
Term of warrant exercisable				3 years	1 year	5 years
Common stock purchase warrants				100,000	100,000
Stock based compensation	0	0
Cost of reduction in exercise price of warrants							7,388
Warrant [Member] | Directors and Officers [Member] | 2012 Notes [Member]
Class of Warrant or Right [Line Items]
Amount of debt converted into 2012 Notes and 2012 Warrants								$389,250