Workhorse (WKHS) 10-Q 14 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Aug. 14, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Workhorse Group Inc.
Entity Central Index Key	1,425,287
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,015
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		170,463,794

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 160,931	$ 442,257
Inventory	272,583	392,750
Prepaid expenses and deposits	109,471	74,623
Current assets, Total	542,985	909,630
Property, plant and equipment, net	3,890,087	4,042,359
Assets, Total	4,433,072	4,951,989
Current liabilities:
Accounts payable	1,807,188	1,603,555
Accounts payable, related parties	410,971	384,776
Notes payable	460,000	$ 1,243,000
Shareholder advances	700,500
Current portion of long-term debt	2,763,375	$ 35,904
Current liabilities, Total	6,142,034	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 June 30, 2015 and December 31, 2014
Common stock, par value of $.001 per share 500,000,000 shares authorized, 168,394,828 shares issued and outstanding at June 30, 2015 and 149,944,982 shares issued and outstanding at December 31, 2014	$ 168,387	$ 149,937
Additional paid-in capital	30,127,359	27,128,582
Stock based compensation	6,016,435	6,002,586
Accumulated deficit	(38,031,143)	(34,090,492)
Stockholders' equity (deficit), Total	(1,718,962)	(809,387)
Liabilities and Stockholders' Equity (Deficit), Total	$ 4,433,072	$ 4,951,989

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Series A preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
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)	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	168,394,828	149,944,982
Common stock, shares outstanding	168,394,828	149,944,982

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Sales	$ 67,980	$ 177,459	$ 67,980	$ 177,459
Operating Expenses
Selling, general and administrative	968,811	1,178,970	2,037,058	1,724,500
Research and development	872,234	899,662	1,719,368	1,469,017
Total operating expenses	1,841,045	2,078,632	3,756,426	3,193,517
Interest expense, net	108,227	64,759	252,205	156,977
Net loss during the development stage	$ (1,881,292)	$ (1,965,932)	$ (3,940,651)	$ (3,173,035)
Basic and diluted loss per share	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)
Weighted average number of common shares outstanding	158,947,997	146,897,008	158,947,997	146,897,008

Consolidated Statements of Cash

Consolidated Statements of Cash Flow (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net loss during the development stage	$ (3,940,651)	$ (3,173,035)
Adjustments to reconcile net loss from operations to cash used by operations:
Depreciation	187,802	202,986
Stock based compensation	165,922	751,114
Interest expense on convertible debentures	$ 23,777	$ 13,269
Amortized discount on convertible debentures
Legal, consulting and investment services	$ 168,873	$ 554,784
Interest expense paid in kind	247,500	$ 225,000
Inventory reserve	120,167
Effects of changes in operating assets and liabilities:
Prepaid expenses and deposits	(34,848)	$ (4,269)
Accounts payable	214,105	(142,901)
Accounts payable, related parties	$ 26,195	(144,079)
Customer deposits		(177,500)
Net cash used by operations	$ (2,821,158)	$ (1,894,631)
Cash flows from investing activities:
Capital expenditures	(35,530)
Net cash used by investing activities	(35,530)
Cash flows from financing activities:
Proceeds from notes payable	460,000
Payments on long-term debt	(4,170)	$ (320,212)
Conversion of note payable	392,000
Shareholder advances, net of repayments	700,500	$ (1,928,300)
Issuance of common and preferred stock	1,027,031	5,942,300
Net cash provided by financing activities	2,575,361	3,693,788
Change in cash and cash equivalents	(281,327)	1,799,157
Cash at the beginning of the period	442,257	7,019
Cash at the end of the period	$ 160,931	$ 1,806,176

Consolidated Statements of Cas6

Consolidated Statements of Cash Flow (Parenthetical) (Unaudited) $ in Millions	6 Months Ended
	Jun. 30, 2015USD ($)
Supplemental disclosure of non-cash activities:
Issuance of common stock under non cash activity	$ 1.6

Summary of Significant Accounti

Summary of Significant Accounting Prinicples	6 Months Ended
	Jun. 30, 2015
Summary of Significant Accounting Principles [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, the Company, 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. and AMP Holding Inc., was 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 experimental vehicles. On April 16, 2015 the Company 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 believed 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 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 June 30, 2015 cumulative deferred tax assets of approximately $9.8 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 Carryover to be used 3.6 2030 6.7 2031 3.9 2032 4.7 2033 6.1 2034 3.7 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 2012 - 2014. 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 2015 or 2014, 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 $1.7 million and $1.5 million for the six months period ended June 30, 2015 and 2014 respectively, 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 August 14, 2015, the date on which the consolidated financial statements were available to be issued.

Property, Plant and Equipment

Property, Plant and Equipment	6 Months Ended
	Jun. 30, 2015
Property, Plant And Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	2. PROPERTY, PLANT AND EQUIPMENT As of June 30, 2015 and December 31, 2014, our property, plant and equipment, net, consisted of the following: June 30, December 31, 2014 Land 300,000 300,000 Buildings 3,800,000 3,800,000 Leasehold Improvements 19,225 19,225 Construction in progress 18,026 23,104 Software 27,721 27,721 Equipment 710,791 670,183 Vehicles and prototypes 164,959 164,959 5,040,722 5,005,192 Less accumulated depreciation (1,150,635 ) (962,833 ) 3,890,087 4,042,359

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 30, 2015
Long-Term Debt/ Subscription Agreements [Abstract]
LONG-TERM DEBT	3. LONG-TERM DEBT Long-term debt consists of the following: June 30, December 31, 2014 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 $3,805,015 at June 30, 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 $1,121 at June 30, 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: 2015 2,765,280 2016 10,000 2,775,280 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	6 Months Ended
	Jun. 30, 2015
Long-Term Debt/ Subscription Agreements [Abstract]
SUBSCRIPTION AGREEMENTS	4. SUBSCRIPTION AGREEMENTS 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. In June 2015, the Company issued Promissory Notes with a maturity of two years and an original issue discount of approximately 10%. The Notes may be prepaid at any time on or before 90 days from the date of issue. After the initial 90 day period the Note bears interest charge of 12% applied to the principal sum. Amounts outstanding on these notes were $460,000 as of June 30, 2015.

Shareholder and Related Party A

Shareholder and Related Party Advances	6 Months Ended
	Jun. 30, 2015
Shareholder and Related Party Advances [Abstract]
SHAREHOLDER AND RELATED PARTY ADVANCES	5. SHAREHOLDER AND RELATED PARTY ADVANCES As of June 30, 2015, the Company had deposits for approximately $600,000 that were not yet issued as common stock. The Company issued a promissory note to an accredited investor in consideration of $100,000. The interest on the unpaid principal balance is a rate of ten percent (10%) per annum and the principal and interest on the outstanding balance is to be paid by September 1, 2015. In the event that the Company raises in excess of $2,000,000 in equity financing, then the Company is required to use part of its proceeds to pay off this note.

Lease Obligations

Lease Obligations	6 Months Ended
	Jun. 30, 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 79,024 2016 161,588 2017 166,435 2018 127,614 534,661 Total rent expense under these operating type leases for the six months ended June 30, 2015 and 2014 was $78,000 and $76,000, respectively.

Stock Based Compensation

Stock Based Compensation	6 Months Ended
	Jun. 30, 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 2014 Stock Incentive Plan, the 2014 Stock Compensation Plan, 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 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 (2,350,000 ) 2,350,000 $ 0.15 $ 0.07 45 Exercised - (1,250,697 ) $ 0.01 $ 0.09 45 Forfeited - - $ - $ - - Expired - - $ - $ - - Balance, June 30, 2015 5,959,074 17,769,977 $ 0.34 $ 0.15 41 The Company recorded $85,088 and $68,238 compensation expense for stock options to directors, officers and employees for the six months ended June 30, 2015 and 2014 respectively. As of June 30, 2015, unrecognized compensation expense of $1,007,215 is related to non-vested options granted to directors, officers and employees which is anticipated to be recognized over the next 35 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 Balance, December 31, 2013 971,000 1,415,000 $ 0.41 $ 0.20 34 Additional stock reserved 2,000,000 - $ - $ - - Granted (2,967,727 ) 2,967,727 $ 0.01 $ 0.10 54 Exercised - - $ - $ - - Forfeited 200,000 (200,000 ) $ - $ - - Expired 190,000 (190,000 ) $ 0.50 $ 0.17 - Balance, December 31, 2014 393,273 3,992,727 $ 0.13 $ 0.13 50 Additional stock reserved - - $ - $ - - Granted (25,000 ) 25,000 $ 0.15 $ 0.10 57 Exercised - (225,241 ) $ 0.09 $ 0.10 57 Forfeited - - $ - $ - - Expired - - $ - $ - - Balance, June 30, 2015 368,273 3,792,486 $ 0.60 $ 0.27 57 The Company recorded $47,890 and $13,474 compensation expense for stock options to consultants for the six months ended June 30, 2015 and 2014 respectively. As of June 30, 2015, unrecognized compensation expense of $185,979 is related to non-vested options granted to consultants which is anticipated to be recognized over the next 36 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 Warrants Shares Available for Grant Number of Shares Weighted Weighted Weighted 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 (281,571 ) 281,571 $ 0.14 $ 0.12 30 Exercised - (281,571 ) $ 0.14 $ 0.12 30 Forfeited - - $ - $ - - Expired 956,804 (956,804 ) $ - $ - - Balance, June 30, 2015 3,416,216 3,144,684 $ 1.78 $ 0.09 30 The Company recorded $32,944 and $0 compensation expense for stock warrants to the placement agent and consultants for the six months ended June 30, 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 Warrants Shares Available for Grant Number of Shares Weighted Weighted Weighted Balance, December 31, 2013 3,489,250 3,389,250 $ 1.78 $ 0.09 22 Additional stock reserved - - - - - Granted - - 0.17 - - 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 489,250 (489,250 ) - - - Balance, June 30, 2015 3,978,500 2,900,000 $ 1.78 $ 0.09 9 The Company recorded $0, $0 compensation expense for stock warrants to directors and officers for the six months ended June 30, 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	6 Months Ended
	Jun. 30, 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 Accoun15

Summary of Significant Accounting Prinicples (Policies)	6 Months Ended
	Jun. 30, 2015
Summary of Significant Accounting Principles [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 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 June 30, 2015 cumulative deferred tax assets of approximately $9.8 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 Carryover to be used 3.6 2030 6.7 2031 3.9 2032 4.7 2033 6.1 2034 3.7 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 2012 - 2014. 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 2015 or 2014, 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 $1.7 million and $1.5 million for the six months period ended June 30, 2015 and 2014 respectively, 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 August 14, 2015, the date on which the consolidated financial statements were available to be issued.

Summary of Significant Accoun16

Summary of Significant Accounting Prinicples (Tables)	6 Months Ended
	Jun. 30, 2015
Summary of Significant Accounting Principles [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 Carryover to be used 3.6 2030 6.7 2031 3.9 2032 4.7 2033 6.1 2034 3.7 2035

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	6 Months Ended
	Jun. 30, 2015
Property, Plant And Equipment [Abstract]
Schedule of property plant and equipment, net	June 30, December 31, 2014 Land 300,000 300,000 Buildings 3,800,000 3,800,000 Leasehold Improvements 19,225 19,225 Construction in progress 18,026 23,104 Software 27,721 27,721 Equipment 710,791 670,183 Vehicles and prototypes 164,959 164,959 5,040,722 5,005,192 Less accumulated depreciation (1,150,635 ) (962,833 ) 3,890,087 4,042,359

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
	Jun. 30, 2015
Long-Term Debt/ Subscription Agreements [Abstract]
Schedule of long-term debt	June 30, December 31, 2014 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 $3,805,015 at June 30, 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 $1,121 at June 30, 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	2015 2,765,280 2016 100 2,775,280

Lease Obligations (Tables)

Lease Obligations (Tables)	6 Months Ended
	Jun. 30, 2015
Lease Obligations [Abstract]
Schedule of aggregate maturities of lease obligations	2015 79,024 2016 161,588 2017 166,435 2018 127,614 534,661

Stock Based Compensation (Table

Stock Based Compensation (Tables)	6 Months Ended
	Jun. 30, 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 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 (2,350,000 ) 2,350,000 $ 0.15 $ 0.07 45 Exercised - (1,250,697 ) $ 0.01 $ 0.09 45 Forfeited - - $ - $ - - Expired - - $ - $ - - Balance, June 30, 2015 5,959,074 17,769,977 $ 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 Balance, December 31, 2013 971,000 1,415,000 $ 0.41 $ 0.20 34 Additional stock reserved 2,000,000 - $ - $ - - Granted (2,967,727 ) 2,967,727 $ 0.01 $ 0.10 54 Exercised - - $ - $ - - Forfeited 200,000 (200,000 ) $ - $ - - Expired 190,000 (190,000 ) $ 0.50 $ 0.17 - Balance, December 31, 2014 393,273 3,992,727 $ 0.13 $ 0.13 50 Additional stock reserved - - $ - $ - - Granted (25,000 ) 25,000 $ 0.15 $ 0.10 57 Exercised - (225,241 ) $ 0.09 $ 0.10 57 Forfeited - - $ - $ - - Expired - - $ - $ - - Balance, June 30, 2015 368,273 3,792,486 $ 0.60 $ 0.27 57
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 Warrants Shares Available for Grant Number of Shares Weighted Weighted Weighted 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 (281,571 ) 281,571 $ 0.14 $ 0.12 30 Exercised - (281,571 ) $ 0.14 $ 0.12 30 Forfeited - - $ - $ - - Expired 956,804 (956,804 ) $ - $ - - Balance, June 30, 2015 3,416,216 3,144,684 $ 1.78 $ 0.09 30
Warrant [Member] | Directors and officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of summarize of warrant activity	Outstanding Warrants Shares Available for Grant Number of Shares Weighted Weighted Weighted Balance, December 31, 2013 $ 1.78 $ 0.09 22 Additional stock reserved - - - - - Granted - - 0.17 - - 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 489,250 (489,250 ) - - - Balance, June 30, 2015 3,978,500 2,900,000 $ 1.78 $ 0.09 9

Summary of Significant Accoun21

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

Summary of Significant Accoun22

Summary of Significant Accounting Prinicples (Details 1) $ in Millions	Jun. 30, 2015USD ($)
Summary of Significant Accounting Principles [Abstract]
Net operating losses available for 2030	$ 3.6
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	$ 3.7

Summary of Significant Accoun23

Summary of Significant Accounting Prinicples (Details Textual) - USD ($)	1 Months Ended
	Sep. 18, 2008	Dec. 31, 2007
Summary Of Significant Accounting Prinicples (Textual)
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]
Summary Of Significant Accounting Prinicples (Textual)
Amount Raise by subscriptions of common stock		$ 3,100

Summary of Significant Accoun24

Summary of Significant Accounting Prinicples (Details Textual 1) - Dec. 28, 2009 - Amp Electric Vehicles Inc [Member] - Share Exchange Agreement [Member] - shares	Total
Summary Of Significant Accounting Prinicples (Textual)
Percentage of outstanding securities acquired	100.00%
Number of outstanding securities in exchange of common stock	14,890,904

Summary of Significant Accoun25

Summary of Significant Accounting Prinicples (Details Textual 2) - Mar. 31, 2013	ft²aINF
Summary Of Significant Accounting Prinicples (Textual)
Number of dealers | INF	440
Area of facilities covered (in sq ft)	250,000
Area of land (in acres) | a	48

Summary of Significant Accoun26

Summary of Significant Accounting Prinicples (Details Textual 3) - $ / shares	1 Months Ended
	Apr. 22, 2010	Jun. 30, 2015	Jan. 05, 2015	Dec. 31, 2014
Summary Of Significant Accounting Prinicples (Textual)
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)		$ 0.001		$ 0.001
Number of authorized shares of common stock		500,000,000	250,000,000	500,000,000
Common stock, par value ( in dollars per share)		$ 0.001		$ 0.001
Series A Preferred Stock [Member]
Summary Of Significant Accounting Prinicples (Textual)
Percentage of conversion or exercise shares of common stock held		4.99%
Conversion price per share (in dollars per share)		$ 0.336

Summary of Significant Accoun27

Summary of Significant Accounting Prinicples (Details Textual 4) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Summary Of Significant Accounting Prinicples (Textual)
Cumulative deferred tax assets	$ 9,800,000		$ 9,800,000
Research and development	$ 872,234	$ 899,662	$ 1,719,368	$ 1,469,017
Expected volatility rate of stock	50.00%		50.00%

Property, Plant and Equipment28

Property, Plant and Equipment (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$ 5,040,722	$ 5,005,192
Less accumulated depreciation	(1,150,635)	(962,833)
Property, plant and equipment, Net	3,890,087	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	18,026	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	710,791	670,183
Vehicles and prototypes [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Gross	$ 164,959	$ 164,959

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Long-term debt	$ 2,775,280	$ 2,530,045
Less current portion	2,763,375	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

Long-Term Debt (Parenthetical)

Long-Term Debt (Parenthetical) (Details) - Jun. 30, 2015 - USD ($)	Total
Debt Instrument [Line Items]
Percentage of interest payable on maturity date	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	$ 3,805,015
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	$ 1,121
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%

Long-Term Debt (Details 1)

Long-Term Debt (Details 1) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Long-Term Debt/ Subscription Agreements [Abstract]
2,015	$ 2,765,280
2,016	10,000
Aggregate maturities of long-term debt, Total	$ 2,775,280	$ 2,530,045

Long-Term Debt (Details Textual

Long-Term Debt (Details Textual)	6 Months Ended	12 Months Ended
	Jun. 30, 2015USD ($)Employee	Dec. 31, 2013USD ($)
Long-Term Debt (Textual)
Payments to escrow account		$ 22,900
Incentive payment to 30 employees by October 31, 2013 [Member]
Long-Term Debt (Textual)
Number of employees | Employee	30
Payroll of employees	$ 135,000
Incentive payment to 40 employee by July 31, 2014 [Member]
Long-Term Debt (Textual)
Number of employees | Employee	40
Payroll of employees	$ 175,000
Incentive payment to 40 employee thereafter [Member]
Long-Term Debt (Textual)
Number of employees | Employee	40
Payroll of employees	$ 175,000

Subscription Agreements (Detail

Subscription Agreements (Details) - USD ($)	Dec. 30, 2014	Dec. 08, 2014	Nov. 24, 2014	Jun. 30, 2015
Subscription Agreements (Textual)
Interest rate				10.00%
Promissory Note [Member]
Subscription Agreements (Textual)
Convertible promissory note percentage				10.00%
Promissory notes maturity term				2 years
Interest rate				12.00%
Amounts outstanding				$ 460,000
Warrant [Member] | Securities Purchase Agreements And Security Agreements [Member]
Subscription Agreements (Textual)
Warrant exercisable price	$ 343,000	$ 700,000	$ 200,000
Unsecured convertible promissory [Member] | Warrant [Member]
Subscription Agreements (Textual)
Convertible promissory note percentage				14.00%
Secured convertible debentures				$ 1,242,900
Common stock purchase warrants				4,439,287
Maturity term				5 years
Exercise price of warrants				$ 0.14

Shareholder and Related Party34

Shareholder and Related Party Advances (Details) - Jun. 30, 2015 - USD ($)	Total
Shareholder and Related Party Advances (Textual)
Deposits	$ 600,000
Interest rate	10.00%
Maturity date	Sep. 1, 2015
Amount of equity financing	$ 2,000,000
Accredited Investors [Member]
Shareholder and Related Party Advances (Textual)
Promissory note issued	$ 100,000

Lease Obligations (Details)

Lease Obligations (Details)	Jun. 30, 2015USD ($)
Lease Obligations [Abstract]
2,015	$ 79,024
2,016	161,588
2,017	166,435
2,018	127,614
Aggregate maturities of lease obligations, Total	$ 534,661

Lease Obligations (Details Text

Lease Obligations (Details Textual) - USD ($)	Oct. 01, 2011	Jun. 30, 2015	Jun. 30, 2014
Lease Obligations (Textual)
Rent expenses		$ 78,000	$ 76,000
Operating Facilities [Member]
Lease Obligations (Textual)
Lease expiration date	Sep. 30, 2018
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] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Shares Available for Grant
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	(2,350,000)	(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	5,959,074	809,074
Number of Shares
Number of Shares, Outstanding, Beginning balance	16,670,674	7,994,748
Number of Shares, Outstanding, Additional stock reserved
Number of Shares, Granted	2,350,000	8,675,926
Number of Shares, Exercised	(1,250,697)
Number of Shares, Forfeited
Number of Shares, Expired
Number of Shares, Outstanding, Ending balance	17,769,977	16,670,674
Weighted Average Exercise Price per Share
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
Weighted Average Grant Date Fair Value per Share
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
Weighted Average Remaining Exercise Term in Months
Weighted Average Remaining Exercise Term in Months, Beginning Balance	41 months	36 months
Weighted Average Remaining Exercise Term in Months, Granted	45 months	58 months
Weighted Average Remaining Exercise Term in Months, Exercised	45 months
Weighted Average Remaining Exercise Term in Months, Ending Balance	41 months	41 months

Stock Based Compensation (Det38

Stock Based Compensation (Details 1) - Stock Options [Member] - Consultants [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Shares Available for Grant
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	(25,000)	(2,967,727)
Shares Available for Grant, Exercised
Shares Available for Grant, Forfeited		200,000
Shares Available for Grant, Expired		190,000
Shares Available for Grant, Outstanding, Ending Balance	368,273	393,273
Number of Shares
Number of Shares, Outstanding, Beginning balance	3,992,727	1,415,000
Number of Shares, Outstanding, Additional stock reserved
Number of Shares, Granted	25,000	2,967,727
Number of Shares, Exercised	(225,241)
Number of Shares, Forfeited		(200,000)
Number of Shares, Expired		(190,000)
Number of Shares, Outstanding, Ending balance	3,792,486	3,992,727
Weighted Average Exercise Price per Share
Weighted Average Exercise Price per Share, Beginning Balance	$ 0.13	$ 0.41
Weighted Average Exercise Price per Share, Granted	0.15	$ 0.01
Weighted Average Exercise Price per Share, Exercised	$ 0.09
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
Weighted Average Grant Date Fair Value per Share
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	$ 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
Weighted Average Remaining Exercise Term in Months
Weighted Average Remaining Exercise Term in Months, Beginning Balance	50 months	34 months
Weighted Average Remaining Exercise Term in Months, Granted	57 months	54 months
Weighted Average Remaining Exercise Term in Months, Exercised	57 months
Weighted Average Remaining Exercise Term in Months, Ending Balance	57 months	50 months

Stock Based Compensation (Det39

Stock Based Compensation (Details 2) - Warrant [Member] - Placement agent and consultants [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
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	(281,571)	(1,598,607)
Shares Available For Grant, Exercised
Shares Available For Grant, Forfeited
Shares Available For Grant Warrants Expired	956,804
Shares Available For Grant, Outstanding, Ending Balance	3,416,216	2,740,983
Number of Shares
Number of Shares, Outstanding, Beginning Balance	4,101,488	3,130,894
Number of Shares, Additional stock reserved
Number of Shares, Granted	281,571	1,598,607
Number of Shares, Exercised	(281,571)
Number of Shares, Forfeited
Number of Shares, Expired	(956,804)	(628,013)
Number of Shares, Outstanding, Ending Balance	3,144,684	4,101,488
Weighted Average Exercise Price per Share
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	$ 0.14	$ 0.17
Weighted Average Exercise Price per Share, Exercised	$ 0.14
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
Weighted Average Grant Date Fair Value per Share, Outstanding, Beginning Balance	0.15	0.21
Weighted Average Grant Date Fair Value per Share, Granted	0.12	$ 0.06
Weighted Average Grant Date Fair Value per Share, Exercised	$ 0.12
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, Exercised	30 months
Weighted Average Remaining Exercise Term in Months, Ending Balance	30 months	14 months

Stock Based Compensation (Det40

Stock Based Compensation (Details 3) - Warrant [Member] - Directors and officers [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Shares Available for Grant
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	489,250
Shares Available For Grant, Outstanding, Ending Balance	3,978,500	3,489,250
Number of Shares
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	(489,250)
Number of Shares, Outstanding, Ending Balance	2,900,000	3,389,250
Weighted Average Exercise Price per Share
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		$ 0.17
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	$ 1.78
Weighted Average Grant Fair Value Per Share
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	$ 0.09
Weighted Average Remaining Exercise Term
Weighted Average Remaining Exercise Term in Months, Beginning Balance	9 months	22 months
Weighted Average Remaining Exercise Term in Months, Ending Balance	9 months	9 months

Stock Based Compensation (Det41

Stock Based Compensation (Details Textual) - Stock Options [Member] - Directors, officers and employees [Member] - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Stock Based Compensation (Textual)
Number of shares authorized	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	$ 85,088	$ 68,238
Unrecognized compensation expense	$ 1,007,215
Recognized period for non-vested warrants granted to consultants anticipated	35 months
Minimum [Member]
Stock Based Compensation (Textual)
Term of fair market value of options granted	3 years
Maximum [Member]
Stock Based Compensation (Textual)
Term of fair market value of options granted	5 years

Stock Based Compensation (Det42

Stock Based Compensation (Details Textual 1) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Warrant [Member] | Investors, agents and consultants [Member]
Stock Based Compensation (Textual)
Stock based compensation	$ 32,944	$ 0
Stock Options [Member] | Consultants [Member]
Stock Based Compensation (Textual)
Stock based compensation	47,890	$ 13,474
Unrecognized compensation expense	$ 185,979
Recognized period for non-vested warrants granted to consultants anticipated	36 months

Stock Based Compensation (Det43

Stock Based Compensation (Details Textual 2) - USD ($)	1 Months Ended			6 Months Ended		10 Months Ended	12 Months Ended
	May. 31, 2012	Nov. 30, 2011	May. 31, 2011	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2012	Dec. 31, 2012
Stock Based Compensation (Textual)
Amount of debt converted into 2012 Notes and 2012 Warrants				$ (392,000)
Warrant [Member] | 2012 Notes [Member]
Stock Based Compensation (Textual)
Exercise price of warrants				$ 0.25
Warrant [Member] | Directors and Officers [Member]
Stock Based Compensation (Textual)
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]
Stock Based Compensation (Textual)
Amount of debt converted into 2012 Notes and 2012 Warrants						$ 389,250