Cig Wireless (CIGW) Inactive 10-K/A16 Apr 152014 FY Annual report (amended)Financial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
Document And Entity Information (USD $)	Dec. 31, 2014	Apr. 13, 2015	Jun. 30, 2014
Document Information [Line Items]
Entity Registrant Name	CIG WIRELESS CORP.
Entity Central Index Key	1432754
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Trading Symbol	CIGW
Entity Common Stock, Shares Outstanding		85,047,426
Document Type	10-K
Amendment Flag	FALSE
Document Period End Date	31-Dec-14
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$6,759,846

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current Assets
Cash and cash equivalents	$2,692,157	$2,529,284
Accounts receivable	243,654	110,756
Accounts receivable from related parties	77,450	197,407
Prepaid expenses	541,512	420,707
Total current assets	3,554,773	3,258,154
Restricted cash	982,486	789,587
Property, equipment and software, net	66,934,094	57,288,544
Intangible assets	17,794,120	14,044,184
Goodwill	554,125	554,125
Long -term prepaid rent	2,178,196	569,872
Security deposits	27,037	0
Deferred rent assets	516,290	369,306
Deferred financing costs, net	299,609	361,528
Total assets	92,840,730	77,235,300
Current Liabilities
Accounts payable and accrued liabilities	2,445,389	1,848,359
Accounts payable due to related parties	0	43,144
Deferred revenue	979,998	685,423
Derivative liability	1,106,110	5,297,724
Current portion of notes payable to related parties	0	150,249
Total current liabilities	4,531,497	8,024,899
Long-term deferred revenue	890,932	513,900
Deferred rent liabilities	965,583	655,050
Asset retirement obligations	1,712,576	1,397,424
Long-term subordinated obligations to related parties	0	654,616
Long-term debt to related parties	7,000,000	0
Long-term debt, net of unamortized discounts	40,435,830	24,515,624
Total liabilities	55,536,418	35,761,513
Stockholders' (Deficit) Equity
Preferred stock, 100,000,000 shares authorized Series B 6% 2012 convertible redeemable preferred stock, 1,700,000 shares authorized, $0.00001 par value; 1,680,492 shares issued and outstanding	17	17
Common stock, 100,000,000 shares authorized, $0.00001 par value; 69,369,314 and 21,986,123 issued and outstanding, respectively	694	220
Additional paid-in capital	23,229,265	13,272,057
Accumulated deficit	-68,141,835	-19,812,222
Total CIG Wireless Corp. stockholders' deficit	-44,911,859	-6,539,928
Non-controlling interest	337,880	10,458,470
Total stockholders' (deficit) equity	-44,573,979	3,918,542
Total liabilities and stockholders' (deficit) equity	92,840,730	77,235,300
Redeemable Common Stock [Member]
Current Liabilities
Series Redeemable stock	3,050,250	3,050,250
Series A-1 Redeemable Preferred Stock [Member]
Current Liabilities
Series Redeemable stock	59,453,695	26,203,701
Series A-2 Redeemable Convertible Preferred Stock [Member]
Current Liabilities
Series Redeemable stock	$19,374,346	$8,301,294

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS [Parenthetical] (USD $)	Dec. 31, 2014	Dec. 31, 2013
Preferred stock, shares authorized	100,000,000	100,000,000
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares issued	69,369,314	21,986,123
Common stock, shares outstanding	69,369,314	21,986,123
Series A-1 Redeemable Preferred Stock [Member]
Preferred stock, shares authorized	1,200,000	1,200,000
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares issued	504,259	423,330
Preferred stock, outstanding	504,259	423,330
Series A-2 Redeemable Convertible Preferred Stock [Member]
Convertible redeemable stock , shares authorized	95,000,000	95,000,000
Convertible redeemable stock, par value (in dollars per share)	$0.00	$0.00
Convertible redeemable stock, shares issued	89,202,402	36,039,902
Convertible redeemable stock, shares outstanding	89,202,402	36,039,902
Series B Convertible Redeemable Preferred Stock [Member]
Preferred stock, shares authorized	1,700,000	1,700,000
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares issued	1,680,492	1,680,492
Preferred stock, outstanding	1,680,492	1,680,492
Redeemable Common Stock [Member]
Convertible redeemable stock, par value (in dollars per share)	$0.00	$0.00
Convertible redeemable stock, shares issued	8,715,000	8,715,000
Convertible redeemable stock, shares outstanding	8,715,000	8,715,000

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Dec. 31, 2014	Dec. 31, 2013
Operating revenue:
Rent revenue	$6,526,900	$3,174,636
Management fees to related parties	77,077	222,200
Service revenue	313,780	112,208
Total operating revenue	6,917,757	3,509,044
Cost of operations:
Site rental	1,884,755	1,219,288
Other site-related costs	1,058,663	910,924
General and administrative expenses	8,577,415	6,376,395
Shared services from related parties	0	266,118
Depreciation, amortization and accretion expense	4,531,118	2,495,066
Impairment loss	703,744	457,409
Total operating expenses	16,755,695	11,725,200
Loss from operations	-9,837,938	-8,216,156
Other (expenses) income
Interest expense	-3,099,531	-1,609,896
Interest expense from related parties	-68,251	-20,575
Gain on extinguishment of accounts payable	0	78,000
Losses allocated to related party investors	34,670	37,118
Indemnification fees	-2,215,110	0
Losses on modification of non-controlling interest	0	-2,687,743
Gain on change in fair value of derivatives	7,765,004	200,659
Total other (expenses) income	2,416,782	-4,002,437
Net loss	-7,421,156	-12,218,593
Losses attributable to non-controlling interest	2,811,650	3,237,788
Net loss attributable to CIG Wireless Corp.	-4,609,506	-8,980,805
Accretion of preferred stock to redemption values	-23,627,648	-1,818,779
Preferred stock dividends	-19,939,999	-1,648,786
Net loss attributable to common stockholders	($48,177,153)	($12,448,370)
Net loss per share:
Net loss per share attributable to common stockholders, basic and diluted	($1.56)	($0.49)
Weighted average common shares outstanding, basic and diluted	30,809,316	25,298,861

CONSOLIDATED_STATEMENTS_of_STO

CONSOLIDATED STATEMENTS of STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Total	Series B Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Parent [Member]	Non-Controlling Interest [Member]	Series A Preferred Stock [Member]
Balance at Dec. 31, 2012	$12,339,124	$6	$208	$8,846,707	($7,516,312)	$1,330,609	$11,008,515	$0
Balance (in shares) at Dec. 31, 2012		626,715	20,739,931					0
Preferred stock issued for cash	2,686,946	11	0	2,686,935	0	2,686,946	0	0
Preferred stock issued for cash (in shares)		1,053,777	0					0
Common stock issued for cash	1,352,910	0	8	1,352,902	0	1,352,910	0	0
Common stock issued for cash (in shares)		0	761,125					0
Stock-based compensation	467,235	0	0	467,235	0	467,235	0	0
Stock-based compensation (in shares)		0	0					0
Gain on settlement of long-term subordinated obligation to related party	0
Reversal of stock compensation due to forfeiture of unvested stock options	-777,373	0	0	-777,373	0	-777,373	0	0
Common stock issued for conversion of notes payable, net of issuance costs	653,655	0	3	653,652	0	653,655	0	0
Common stock issued for conversion of notes payable, net of issuance costs (in shares)		0	363,567					0
Conversion of liabilities to common stock	42,000	0	1	41,999	0	42,000	0	0
Conversion of liabilities to common stock (in shares)		0	120,000					0
Common stock issued for stock issuance costs (in shares)		0	1,500					0
Common stock issued for stock issuance costs	0	0	0	0	0	0	0	0
Accretion of preferred stock redemption value	-1,818,779	0	0	0	-1,818,779	-1,818,779	0	0
Dividends declared and paid on Series B preferred stock	-90,893	0	0	0	-90,893	-90,893	0	0
Dividends Preferred Stock Value One	-1,405,433	0	0	0	-1,405,433	-1,405,433	0	0
Dividends paid in shares in shares on Series A-1 Preferred Stock (in shares)		0	0					0
Loss on modification of class A interests	-2,687,743	0	0	0	0	0	2,687,743	0
Net loss	-12,218,593	0	0	0	-8,980,805	-8,980,805	-3,237,788	0
Balance at Dec. 31, 2013	3,918,542	17	220	13,272,057	-19,812,222	-6,539,928	10,458,470	0
Balance (in shares) at Dec. 31, 2013		1,680,492	21,986,123					0
Stock-based compensation	2,487,145	0	79	2,487,066	0	2,487,145	0	0
Stock-based compensation (in shares)		0	7,892,771					0
Gain on settlement of long-term subordinated obligation to related party	161,597	0	0	161,597	0	161,597	0	0
Conversion of noncontrolling interest to common stock	0	0	395	7,308,545	0	7,308,940	-7,308,940	0
Conversion of noncontrolling interest to common stock (Shares)		0	39,490,420					0
Accretion of preferred stock redemption value	-23,627,648	0	0	0	-23,627,648	-23,627,648	0	0
Dividends declared and paid on Series B preferred stock	-152,460	0	0	0	-152,460	-152,460	0	0
Dividends declared and accrued on Series B preferred stock	-302,488	0	0	0	-302,488	-302,488		0
Reversal of stock compensation due to forfeiture of unvested stock options	-19,637,511	0	0	0	-19,637,511	-19,637,511	0	0
Loss on modification of class A interests	0
Net loss	-7,421,156	0	0	0	-4,609,506	-4,609,506	-2,811,650	0
Balance at Dec. 31, 2014	($44,573,979)	$17	$694	$23,229,265	($68,141,835)	($44,911,859)	$337,880	$0
Balance (in shares) at Dec. 31, 2014		1,680,492	69,369,314					0

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net loss	($7,421,156)	($12,218,593)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, amortization and accretion expense	4,531,118	2,495,066
Impairment loss	703,744	457,409
Amortization of deferred financing costs and debt discounts	289,621	220,305
Write-off of related party receivables and payable	0	165,723
Write-off of issuance costs on long-term subordinated obligations to related parties	0	28,944
Indemnity fees	1,910,110	0
Management fees revenue from related parties	-8,350	-8,350
Losses allocated to related party investors	-34,670	-37,118
Loss on modification of Class A interest	0	2,687,743
Gain from extinguishment of liabilities	0	-78,000
Gain from decrease in fair value of derivatives	-7,765,004	-200,659
Stock-based compensation	2,487,145	467,235
Reversal of stock compensation due to forfeitures of unvested stock options	0	-777,373
Changes in operating assets and liabilities:
Accounts receivable	-132,898	-7,550
Accounts receivable from related parties	-48,189	-213,851
Prepaid expenses and other assets	-76,382	-162,322
Other noncurrent assets	-1,782,345	-382,398
Accounts payable and accrued liabilities	293,732	648,043
Accounts payable to related parties	0	266,118
Deferred revenue	615,740	683,273
Other noncurrent liabilities	312,138	222,539
Net cash used in operating activities	-6,125,646	-5,743,816
Cash flows used in investing activities:
Cash paid for purchase and construction of fixed assets	-5,003,748	-3,165,050
Cash paid for acquisitions, net of cash acquired	-13,300,798	-45,028,995
Increase in restricted cash	-192,899	-533,854
Net cash used in investing activities	-18,497,445	-48,727,899
Cash flows provided by financing activities:
Proceeds from credit facility, net of discounts	15,707,184	15,121,352
Proceeds from notes payable to related party	7,000,000	0
Common stock sold for cash, net of issuance costs	0	1,352,910
Preferred stock sold for cash, net of issuance costs	0	2,686,946
Redeemable preferred stock, net of issuance costs	2,721,167	36,779,166
Dividends on preferred stock	-152,460	-90,893
Payments for debt issuance costs	-14,680	-52,513
Payments for debt issuance costs accrued in prior year	0	-231,737
Payments for equity issuance costs for conversion of debt	0	-73,478
Distributions to related party investors	-450,000	-7,472
Payments on notes payable	0	-35,000
Payments on notes payable to related parties	-150,249	-800,000
Net advances from related parties	125,002	-5,051
Net cash provided by financing activities	24,785,964	54,644,230
Net increase in cash	162,873	172,515
Cash and cash equivalents, at beginning of period	2,529,284	2,356,769
Cash and cash equivalents, at end of period	2,692,157	2,529,284
Supplemental disclosure of cash flow information:
Interest paid	2,763,059	1,316,309
Taxes paid	0	0
Acquisitions of businesses:
Fair value of assets acquired, net of cash acquired	13,510,190	48,720,995
Less: liabilities assumed	-209,392	-641,750
Fair value of assets, net of assumed liabilities and cash acquired	13,300,798	48,079,245
Common stock issued as consideration	0	-3,050,250
Net cash paid of acquisition of businesses	13,300,798	45,028,995
Noncash investing and financing Activities:
Asset retirement obligations	56,273	28,287
Related party receivable used to pay related party convertible note	0	100,000
Common stock issued for conversion of related party convertible note payable	0	700,000
Common stock issued for accrued interest on related party convertible note payable	0	27,133
Common stock issued for conversion of liabilities	0	42,000
Common stock issued for conversion of noncontrolling interests	7,308,940	0
Accrual for Series B preferred stock dividends declared	302,488	0
Equity issuance costs paid with common stock	0	3,000
Accretion of preferred stock to redemption values	23,627,648	1,818,779
Dividends on Series A-1 and A-2 preferred stock	19,637,511	1,405,433
Derivative liability	3,573,390	5,498,383
Common stock issued for acquisition of business	0	3,050,250
Gain on settlement of long-term subordinated obligation to related party	$161,597	$0

DESCRIPTION_OF_BUSINESS_BASIS_

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND GOING CONCERN	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Business Description and Basis of Presentation [Text Block]	1	DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND GOING CONCERN

	CIG Wireless Corp. and its subsidiaries (collectively, the “Company”) develops, operates and owns wireless and broadcast communication towers in the United States. The Company’s business consists of leasing antenna space on multi-tenant communication sites to wireless service providers. The Company was incorporated in the state of Nevada in February 2008 and is headquartered in Wellington, Florida.

	All of the Company’s operations are located in the United States. The Company participates in the local tower development industry and conducts its operations principally through subsidiaries of CIG Wireless. The Company’s wholly-owned subsidiaries are “Communications Infrastructure Group, LLC” (“CIG, LLC”), “CIG Properties, LLC”, “CIG Services, LLC”, “CIG Towers, LLC”, “CIG BTS Towers, LLC”, “CIG GA Holding, LLC”, “CIG DT Holding, LLC”, “CIG Comp Tower, LLC”, “Specialty Towers Management, LLC” and “CIG Solutions, LLC”. Specialty Towers Management, LLC and CIG Solutions, LLC serve as managers to the Company’s other subsidiaries.

	The Company has been actively operating in the tower business industry through our predecessor company since 2009 pursuant to the acquisition of CIG Services, LLC and CIG, LLC in October and December 2011, respectively. All of the Company’s operations are located in the United States. Revenues are generally generated through monthly or annual rental payments from tenants, payable under long-term contracts which often contain fixed escalation rates. Similarly, ground lease agreements for the land on which the Company’s towers reside are payable to the landlords under long-term contracts and have generally fixed escalation rates.

	Effective January 23, 2013, the Company changed its fiscal year end from September 30 to December 31.

	All significant intercompany accounts and transactions have been eliminated in consolidation.

	Going Concern

	The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and include the Company and its wholly-owned subsidiaries, which contemplate continuation of the Company as a going concern. The Company has generated recurring net losses since inception and has a working capital deficit of $1.0 million and an accumulated deficit of $68.1 million as of December 31, 2014. Without additional funds from its credit facility with Macquarie or other investors, the Company will have insufficient resources to cover its operations and execute its business plan for an extended period of time. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

	Management anticipates that the Company will be dependent, for the near future, on loan proceeds received from its credit facility with Macquarie or from other investors. The Company intends to explore raising additional funds through the private placement of other debt or equity securities, although its ability to do so is limited by its current credit facility and the rights of the Company’s existing preferred stockholders. There are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. All of our cash balances are held at one financial institution. There were no cash equivalents on December 31, 2014 or December 31, 2013.

Restricted Cash

The Company classifies all cash required to be held to secure certain obligations and all cash whose use is limited as restricted cash. Restricted cash includes i) a three-month interest and commitment fee on the outstanding balance of the credit facility required to be maintained at all times in the interest reserve bank account according to the terms of the credit agreement entered into on September 7, 2012, ii) amounts representing the balance of certain notes payable to related parties and related accrued and unpaid interest, and iii) proceeds from subscriptions of preferred or common stock that were not issued as of the end of the period. Changes to amounts that are held as restricted cash are classified as cash flows from investing activities in the consolidated statements of cash flows and are presented separately in the consolidated balance sheets of the Company. As of December 31, 2014, there were no amounts included in restricted cash related to ii) and iii) above.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results may differ from those estimates, and such differences could be material to the accompanying consolidated financial statements. The significant estimates in the accompanying consolidated financial statements include accounting for rent revenue and expense, asset retirement obligations, stock-based compensation and accounting for business combinations. Management develops estimates based on available historical experience and on various assumptions about the future which are believed to be reasonable based on the information available.

Property, Equipment and Software

Property and equipment are stated at cost for constructed towers or acquired as asset acquisitions or estimated fair values for towers acquired in a business acquisition, adjusted for any impairment loss. Costs incurred during the construction phase of the towers are capitalized. Additions, renovations and improvements are capitalized, while maintenance and repairs are expensed. In addition, the asset retirement costs for the telecommunication towers are capitalized as part of the carrying amount of the related assets.

Towers and related assets on leased land are depreciated over the shorter of the term of the ground lease (including renewal options) or the estimated useful life of the tower. Depreciation expense for our property and equipment is computed using the straight-line method over the estimated useful lives of the underlying assets as follows:

Telecommunication towers and associated asset retirement costs

15-20 years

Software

3 years

Office equipment and furniture

5 years

Vehicles

5 years

Depreciation expense of property, equipment and software for the years ended December 31, 2014 and 2013 was $3.5 million and $2.1 million, respectively.

Asset Retirement Obligations

Asset retirement obligations are recognized in the period in which they are incurred, if a reasonable estimate of a fair value can be made, and the liability is accreted through the obligation’s estimated settlement date. The significant assumptions used in estimating the Company’s aggregate asset retirement obligation are: timing of tower removals; cost of tower removals; timing and number of land lease renewals; expected inflation rates; and credit adjusted risk-free interest rates that approximate the Company’s incremental borrowing rate. The Company’s asset retirement obligations are included in long-term liabilities in the accompanying balance sheets. The liability accretes as a result of the passage of time and the related accretion expense is included in "depreciation, amortization and accretion” in the Company’s consolidated statements of operations. Accretion expense for the years ended December 31, 2014 and 2013 was $130 thousand and $82 thousand, respectively.

Intangible Assets

The Company classifies as intangible assets the estimated fair value of current leases in place at the acquisition date of the communication towers. Intangible assets also include the fair value of any existing easement. These intangibles are estimated to have a useful life consistent with the useful life of the related tower assets, which ranges typically between 15 and 20 years. For all intangible assets, amortization is calculated using the straight-line method over the estimated useful lives as the benefit associated with these intangible assets is anticipated to be derived evenly over the life of the asset. Amortization expense for the years ended December 31, 2014 and 2013 was $0.9 million and $0.3 million, respectively.

Goodwill

Goodwill is not amortized but is reviewed for impairment at least annually, or more frequently if an event or circumstance indicates that an impairment may have occurred. To test for impairment, the fair value of each reporting unit is compared to the related net book value, including goodwill. If the net book value of the reporting unit exceeds the fair value, an impairment loss is measured and recognized. For the year ended December 31, 2014, the Company recorded no goodwill as a result of the allocation of the purchase price between the various identifiable assets of the 37 acquisitions. During the year ended December 31, 2013, the Company recorded $0.6 million under goodwill as a result of the allocation of the purchase price between the various identifiable assets of the Liberty acquisition. The Company assessed its goodwill for impairment and determined that goodwill is not impaired at December 31, 2014.

Impairment of Long-Lived Assets

The Company evaluates its long-lived assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of its communication towers may not be recoverable. If the sum of the estimated future cash flows (undiscounted) expected to result from the use and eventual disposition of the asset group is less than the carrying amount of the asset group, an impairment loss is recognized which is measured based on the fair value of the asset. Construction in process is impaired when projects are abandoned or terminated.

At December 31, 2014, the Company recorded an impairment loss related to abandoned or terminated projects in the amount of $0.7 million in the statement of operations for the year ended December 31, 2014. During the year ended December 31, 2013, the Company recorded an impairment loss related to abandoned or terminated projects in the amount of $0.5 million in the statement of operations.

Lease Buy-Outs

During the year ended December 31, 2014, the Company paid $1.1 million as prepayments of site rental fees pursuant to amendments of the lease agreements underlying these sites. The amount paid is included under Long-term prepaid rent of the Company’s consolidated balance sheet as of December 31, 2014.

Fair Value Measurements

The Company determines the fair market values of its financial instruments based on the fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The following three levels of inputs may be used to measure fair value:

Level 1

Quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

Level 2

Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3

Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The following table sets forth by level with the fair value hierarchy the Company’s assets and liabilities measured at fair value as of December 31, 2014 and 2013:

31-Dec-14

Level 1

Level 2

Level 3

Total

Derivative liability

1,106,110

31-Dec-13

Level 1

Level 2

Level 3

Total

Derivative liability

5,297,724

Revenue Recognition and Accounts Receivable

Site leasing revenues are recognized monthly according to the lease agreements (on a straight-line basis when the lease payments are subject to escalation rates) when earned and when collectability is reasonably assured, regardless of whether the payments from the tenants are received in equal monthly amounts. Fixed escalation clauses present in non-cancellable lease agreements, excluding those tied to the Consumer Price Index or other incentives present in lease agreements with our tenants are recognized on a straight-line basis over the fixed, non-cancellable terms of the applicable leases. The difference between rent received and straight-lined rent is recorded under deferred rent assets in the Company’s balance sheet. Site leasing payments received in advance are recorded as deferred revenue in the consolidated balance sheets and recognized as revenues when earned.

Accounts receivable consists primarily of amounts due from tenants. Related party accounts receivable represent amounts due from parties that are deemed to be related in accordance with GAAP and represented separately from other account receivable. We derive the largest portion of our revenues corresponding trade receivables and the related deferred rent asset from a small number of tenants in the telecommunications industry. For the year ended December 31, 2014, approximately 69% of our revenues were derived from three tenants in the industry. During the year ended December 31, 2013, approximately 61% of our revenues were derived from three tenants in the industry.

The Company evaluates periodically its accounts receivable to determine the need for an allowance for doubtful accounts. This evaluation is based on the history of past write-offs, and the aging and materiality of the balances. As of December 31, 2014 and December 31, 2013, management determined that an allowance for doubtful accounts is not necessary.

Concentrations

The Company has certain customers that individually make up 10% or more of total revenues. During the year ended December 31, 2014, we had three customers each making up 10% or more of total revenue. The customers individually made up 48%, 11% and 10% of total revenues. During the year ended December 31, 2013, the Company had three customers each making up more than 10% of total revenue. The customers individually made up 30%, 19% and 12% of total revenues.

Rent Expense and Deferred Rent Liability

Many of the leases underlying the Company’s tower sites have fixed term rent escalations, which provide for annual or per term increases in the amount of future ground rent payable. The Company calculates straight-line ground rent expense for these leases based on the term of the underlying ground lease plus all periods, if any, for which failure to renew the lease imposes an economic additional charge to us such that renewal appears, at the inception of the lease, to be reasonably assured. In addition to the straight-line ground rent expense recorded, the Company also records an associated straight-line rent liability which is represented under deferred rent liability in the accompanying consolidated financial statements.

Stock-Based Compensation

The Company accounts for stock-based compensation to employees in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company estimates the fair value of stock-based payments using the Black-Scholes option-pricing model for common stock options and the closing price of the Company’s common stock for restricted stock awards.

Stock-based compensation expense recognized under 2014 restricted stock awards for the year ended December 31, 2014 was $2.5 million.

On August 1, 2013, the Company entered into option cancellation agreements with all holders of its outstanding stock options as of August 1, 2013. As such, all outstanding option grants were cancelled on that date. During the period from January 1, 2013 through July 31, 2013, the Company recorded a stock compensation expense of $0.5 million. On August 2, 2013, the Company reversed an amount of $0.8 million of stock compensation expense related to forfeitures of stock grants. As of December 31, 2014 and 2013, the Company had no outstanding stock options.

Related Party Transactions

The Company records any material income, expenses and related assets and liabilities that are associated with related parties separately in its consolidated balance sheets and statements of operations. These revenues and expenses mainly include management services and lease up fees.

Losses Allocated to Related Party Investors

The Company, through its subsidiary and predecessor, previously entered into six Atypical Silent Partnership Agreements with related party limited partnership investors which made loans to the Company for the acquisition of tower assets which are segregated on the books by investment group. Profits from these towers are allocated to the related party investors until they obtain designated rates of return of between 8 – 20%. Once the rates of return are obtained by the related party investors, subsequent profits are allocated based upon ownership. Direct operating expenses and losses from these towers are 100% allocated to the investors until there is a net profit. Overhead expenses are allocated to the related party investors at a rate ranging between 60% and 99.999%. On June 30, 2012, five of these related party investors restructured their agreements whereby they exchanged their interests in the Atypical Silent Partnership Agreements for loan agreements and ownership in the Company’s subsidiary, CIG, LLC (refer to Note 9 for details).

The losses allocated to these related party investors are reflected in the statements of operations in “losses allocated to related party investors.” The total losses allocated during the years ended December 31, 2014 and 2013 were $35 thousand and $37 thousand, respectively.

Deferred Financing Costs and Debt Discounts

Deferred financing costs include legal and advisory fees directly incurred by the Company and are deferred and amortized over the term of the underlying obligation using the effective interest method. Debt discounts include lender fees and other costs related to the issuance of debt financing as well as the intrinsic value of beneficial conversion features on convertible notes payable. On September 7, 2012, the Company, through its subsidiary CIG Comp Tower, LLC, entered into a new multi-draw term loan credit facility (the “Credit Facility”) with Macquarie Bank Limited (“Macquarie”) which matures on September 6, 2017. On the same day, the Company withdrew $10.0 million and incurred $0.8 million as debt discounts and incurred $0.4 million of debt issuance costs of which $0.2 million was accrued in accounts payable in 2012 and paid in 2013 in addition to $0.2 million paid in cash in 2012.

During the year ended December 31, 2013, the Company entered into a series of additional draws which totaled $15.5 million and incurred debt discounts in the amount of $0.4 million. In connection with the transaction, the Company also recorded $53 thousand in additional deferred financing costs which will be amortized over the term of the Credit Facility.

At December 31, 2013, the unamortized balance of the debt discounts and deferred financing costs related to the Credit Facility was $1.0 million and $0.4 million, respectively. Debt discounts are netted against the outstanding balance of the Credit Facility while the deferred financing costs are presented as a non-current asset in the accompanying balance sheet. Amortization of deferred financing costs and debt discounts is included in interest expense and totaled $69 thousand and $151 thousand, respectively for the year ended December 31, 2013.

During the year ended December 31, 2014, the Company entered into a series of additional draws which totaled $16.0 million and incurred debt discounts in the amount of $293 thousand. In connection with the draw transactions, the Company also recorded $15.0 thousand in additional deferred financing costs which will be amortized over the term of the Credit Facility.

At December 31, 2014, the unamortized balance of the debt discounts and deferred financing costs related to the Credit Facility was $1.1 million and $0.3 million, respectively. Amortization of deferred financing costs and debt discounts is included in interest expense and totaled $77 thousand and $213 thousand, respectively for the year ended December 31, 2014.

Net Income (Loss) Per Share

Net income (loss) per share is calculated in accordance with ASC 260-10, “Earnings per Share”. Basic income (loss) per share is calculated by dividing net income (loss) by the weighted average number of shares of Common Stock outstanding for the period. Diluted income (loss) per share is calculated by dividing net income (loss) by the weighted average number of shares of Common Stock and dilutive Common Stock equivalents outstanding. During the periods when there are anti-dilutive Common Stock equivalents, if any, they are not considered in the computation of the diluted earnings per share. For the years ended December 31, 2014 and 2013, the impact of outstanding stock equivalents has not been included as they would be anti-dilutive.

Income Taxes

Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period enacted. A valuation allowance is provided when it is more likely than not that a portion or all of a deferred tax asset will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income and the reversal of deferred tax liabilities during the period in which related temporary differences become deductible. The benefit of tax positions taken or expected to be taken in the Company’s income tax returns are recognized in the consolidated financial statements if such positions are more likely than not to be sustained upon examination.

Recent Accounting Pronouncements

In August 2014, the Financial Accounting Standard Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern.” The guidance requires an entity to evaluate whether there are conditions or events, in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued and to provide related footnote disclosures in certain circumstances. The guidance is effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. Early application is permitted. The Company does not believe the adoption of this ASU will have a significant impact on its consolidated financial statements.

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”, clarifying the recognition timing of expense associated with certain performance based stock awards when the performance target that affects vesting could be achieved after the requisite service period. This ASU is an update to FASB ASC Topic 718 and is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015 with earlier adoption permitted. The Company does not believe the adoption of this ASU will have a significant impact on its consolidated financial statements.

In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”, which requires an entity to recognize revenue in an amount that reflects the consideration to which the entity expects to be entitled in exchange for the transfer of promised goods or services to customers. ASU 2014-09 supersedes the revenue recognition requirements in Topic 605, “Revenue Recognition” and most industry-specific guidance in the FASB Accounting Standards Codification. However, leases are excluded from the scope of this ASU. The amendment will become effective on January 1, 2017, and early application is not permitted. The standard permits the use of either the retrospective or cumulative effect transition method. The Company is evaluating the impact of this standard on its consolidated financial statements.

The Company has reviewed newly issued accounting pronouncements and updates that are effective during the periods reported and in future periods and does not believe that any of those pronouncements will have a material impact on the Company’s financial position, results of operations and cash flows.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
ACQUISITIONS	Dec. 31, 2014
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	3	ACQUISITIONS

	ASC 805, “Business Combinations”, requires entities to determine whether an acquisition transaction is a business combination. If the acquisition transaction constitutes a business combination, then the total purchase price is allocated to the fair value of assets acquired and liabilities assumed based on their fair market values at the acquisition date. If the assets acquired do not constitute a business then the acquisition is accounted for as an asset acquisition. Determining whether the transaction is a business acquisition and the allocation process requires an analysis of acquired ground and tenant lease contracts, fixed assets, contractual commitments and legal contingencies, if any, to identify and record the fair market value of all assets acquired and liabilities assumed. In valuing acquired assets and assumed liabilities, fair values are based on, but are not limited to: future expected cash flows; estimated asset retirement costs related to the telecommunication towers acquired; current replacement cost for similar capacity for certain fixed assets; market rate assumptions; settlement plans for any litigation and contingencies; and appropriate discount rates and growth rates.

	As part of the Company’s business strategy to expand its business and geographic presence in the telecommunication tower industry, the Company completed the following acquisitions during the years ended December 31, 2014 and 2013:

	PTA-FLA, Inc. (Cleartalk)

	On January 15, 2014, the Company acquired three communication towers from PTA-FLA, Inc. (“Cleartalk”), a privately held company, for an aggregate cash purchase price of $0.8 million. The Company evaluated the acquisition and determined that the acquisition does not qualify as a business.

	On April 1, 2014, the Company acquired two communication towers from Cleartalk, for an aggregate cash purchase price of $0.6 million. The Company evaluated the acquisition and determined that the acquisition does not qualify as a business.

	On May 1, 2014, the Company acquired four communication towers from Cleartalk for an aggregate cash purchase price $1.1 million. The Company evaluated the acquisition and determined that the acquisition does not qualify as a business

	The total purchase price of these asset acquisitions was $2.5 million and was included in the statements of cash flows for the year ended December 31, 2014 under cash paid for purchase and construction of fixed assets.

	Southern Tower Antenna Rental (“STAR”), PTA-FLA, Inc. (Cleartalk) and Fidelity Towers, Inc.

	On March 7, 2014, the Company acquired six communication towers from Southern Tower Antenna Rental, L.L.C. (“STAR”), a privately held company, for an aggregate cash purchase price of $2.7 million. The transaction was consummated pursuant to an amendment of an asset purchase agreement entered into on May 17, 2013. The Company evaluated the acquisition and determined that the acquisition qualifies as a business. As such, the acquisition was recorded as a business acquisition.

	On May 1, 2014, the Company acquired one additional communication tower from Cleartalk for an aggregate cash purchase price of $0.8 million. The Company evaluated the acquisition and determined that the acquisition qualifies as a business.

	On June 2, 2014, the Company acquired one communication tower from Fidelity Towers, Inc., a privately held company, for an aggregate cash purchase price of $0.4 million. The Company evaluated the acquisition and determined that the acquisition qualifies as a business.

	The aggregate purchase price for these business acquisitions was $3.9 million. The acquisitions were accounted for using the purchase method and accordingly, the purchase price was allocated based on the estimated fair market values of the assets acquired and liabilities assumed on the date of each acquisition. The aggregate purchase price for these acquisitions was allocated as follows:

	Acquired assets:
	Current assets		$	10,848
	Communication towers			2,270,539
	Intangible assets			1,673,000
	Total assets acquired			3,954,387

	Assumed liabilities:
	Deferred revenue			-17,181
	Accrued liabilities			-585
	Asset retirement obligations			-35,539
	Total liabilities assumed			-53,305

	Net assets acquired		$	3,901,082

	Tower Access Group, LLC.,

	On November 12, 2014, the Company acquired five communication tower from Tower Access Group, LLC. a privately held company, for an aggregate cash purchase price of $2.1 million. The Company evaluated the acquisition and determined that the acquisition qualifies as a business.

	The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below:

	Acquired assets:
	Current assets		$	4,637
	Communication towers			1,632,012
	Intangible assets			525,000
	Total assets acquired			2,161,649

	Assumed liabilities:
	Deferred revenue			-14,299
	Asset retirement obligations			-32,012
	Total liabilities assumed			-46,311

	Net assets acquired		$	2,115,338

	Southern Tower Antenna Rental (“STAR”)

	On December 11, 2014, the Company acquired twelve communication towers from Southern Tower Antenna Rental, L.L.C. (“STAR”), a privately held company, for an aggregate cash purchase price of $5.8 million. The Company evaluated the acquisition and determined that the acquisition qualifies as a business.

	On December 22, 2014, the Company acquired one communication tower from Southern Tower Antenna Rental, L.L.C. (“STAR”), a privately held company, for an aggregate cash purchase price of $0.5 million. The Company evaluated the acquisition and determined that the acquisition qualifies as a business.

On December 31, 2014, the Company acquired two communication towers from Southern Tower Antenna Rental, L.L.C. (“STAR”), a privately held company, for an aggregate cash purchase price of $1.0 million. The Company evaluated the acquisition and determined that the acquisition qualifies as a business.

The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below:

Acquired assets:
Current assets		$	33,765
Communication towers			4,919,388
Intangible assets			2,443,000
Total assets acquired			7,396,153

Assumed liabilities:
Deferred revenue			-24,387
Asset retirement obligations			-87,388
Total liabilities assumed			-111,775

Net assets acquired		$	7,284,378

Liberty Towers, LLC

On August 2, 2013, the Company acquired 38 communication towers and 252 work-in-progress sites from Liberty Towers, LLC (“Liberty”), a privately held company, for approximately $25.0 million paid in cash and 8,715,000 shares of the Company’s Common Stock pursuant to an asset purchase agreement entered into on May 3, 2013. The Company granted Liberty’s investors the right, based on certain conditions, to require the Company to purchase all or any portion of the shares of Common Stock beginning on August 1, 2018, at a per share price equal to the quoted price of the Company’s Common Stock on August 1, 2018 if certain conditions are met, as disclosed in, and pursuant to, the rights agreement entered into between the Company and Liberty’s investors on August 1, 2013. In addition, in December 2013, the Company paid Liberty an additional $0.1 million for construction costs incurred by Liberty during the period from the date of execution of the asset purchase agreement to the date of the close of the acquisition.

The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below:

Acquired assets:
Prepaid expenses		$	96,870
Communication towers			20,047,623
Intangible assets			7,732,170
Goodwill			554,125
Total assets acquired			28,430,788

Assumed liabilities:
Deferred revenue			-78,427
Asset retirement obligation			-250,116
Total purchase price		$	28,102,245

Consideration:
Common stock - 8,715,000 shares			3,050,250
Cash			25,051,995
Total Consideration		$	28,102,245

Southern Tower Antenna Rental

During 2013, the Company completed three acquisition transactions with Southern Tower Antenna Rental, L.L.C. (“STAR”), a privately held company. On August 2, 2013, the Company acquired twenty eight antenna towers for $12.5 million. On September 30, 2013, the Company acquired one additional tower for $0.5 million. On December 17, 2013, the Company acquired fourteen towers for $6.3 million. The transactions were consummated pursuant to an asset purchase agreement entered into on May 17, 2013, as amended. The purchase price for the three transactions was paid in cash and the amount is included in the statements of cash flows for the year ended December 31, 2013 under cash paid for business acquisitions, net of cash acquired.

The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below.

Acquired assets:
Current assets		$	4,494
Communication towers			13,107,906
Intangible assets			6,450,000
Total assets acquired			19,562,400

Assumed liabilities:
Deferred revenue			-65,938
Accrued liabilities			-27,813
Asset retirement obligations			-207,906
Total liabilities assumed			-301,657

Net assets acquired		$	19,260,743

PTA-FLA, Inc. (Cleartalk) and Fidelity Towers

On June 24, 2013, the Company acquired six communication towers from PTA-FLA, Inc. (“Cleartalk”), a privately held company, for an aggregate purchase price of $1.6 million in cash. The Company evaluated the acquisition and determined that the acquired assets do not qualify as a business. As such, the acquisition was recorded as an asset acquisition. In addition, the Company capitalized $0.1 million in transaction costs in connection with the acquisition of these assets. On November 21, 2013, the Company acquired two communication towers from Cleartalk for an aggregate price of $0.5 million. The Company evaluated the acquisition and determined that the acquired assets do not qualify as a business. As such, the acquisition was recorded as an asset acquisition. The purchase price of the eight towers was paid in cash and is included in the statement of cash flows under cash paid for purchases and construction of fixed assets.

On November 1, 2013, the Company acquired one communication tower from Fidelity Towers, Inc., a privately held company, for $0.4 million. The acquisition price was paid in cash and is included under cash paid for business acquisitions, net of cash acquired in the statement of cash flows for the year ended December 31, 2013.

On November 21, 2013, the Company acquired one communication tower from Cleartalk for an aggregate price of $0.3 million. The acquisition price was paid in cash and is included under cash paid for business acquisitions, net of cash acquired in the statement of cash flows for the year ended December 31, 2013.

The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed for the acquisition of the one tower from Fidelity Towers Inc. and one tower from Cleartalk described above is shown below.

Acquired assets:
Communication towers		$	558,947
Intangible assets			168,610
Other current assets			250
Total assets acquired			727,807

Assumed liabilities:
Deferred revenue			-2,603
Asset retirement obligation			-8,947
Total liabilities assumed			-11,550

Net assets acquired		$	716,257

Unaudited pro forma results of operations data for the years ended December 31, 2014 and 2013 are shown below as if the Company and the entities described above had been combined on January 1, 2013. The pro forma results include estimates and assumptions which management believes are reasonable. However, pro forma results do not include any anticipated cost savings or other effects of the planned integration of these entities, and are not necessarily indicative of the results that would have occurred if the business combinations had been in effect on the dates indicated, or which may result in the future.

		Unaudited Pro Forma Results of Operations
		Years Ended December 31,
		2014			2013

Revenues		$	7,370,519		$	5,110,614
Loss from operations			-10,057,939			-8,999,076
Net loss		$	-8,356,088		$	-15,263,638

The Company is satisfied that no material change in value has occurred in these acquisitions since the acquisition dates. The results of all acquired entities have been included in the Company’s consolidated financial statements since the respective acquisition dates.

PROPERTY_EQUIPMENT_AND_SOFTWAR

PROPERTY, EQUIPMENT AND SOFTWARE	12 Months Ended
PROPERTY, EQUIPMENT AND SOFTWARE	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	4	PROPERTY, EQUIPMENT AND SOFTWARE

	As of December 31, 2014 and 2013, property, equipment and software consisted of the following:

			Years Ended December 31,
			2014		2013

	Telecommunications towers		$	66,108,644	$	52,633,298
	Land			722,740		362,740
	Software			133,208		106,663
	Asset retirement obligation asset			1,371,393		1,183,024
	Hardware and office equipment			204,142		196,525
	Furniture & Fixtures			11,249		-
	Vehicles			41,039		41,039
	Total			68,592,415		54,523,289

	Accumulated depreciation			-6,899,719		-3,427,125
	Total			61,692,696		51,096,164

	Construction in progress			5,241,398		6,192,380
	Property, equipment and software, net		$	66,934,094	$	57,288,544

	Depreciation expense for towers, equipment and software for the years ended December 31, 2014 and 2013 was $3.5 million and $2.1 million, respectively.

	For years ended December 31, 2014 and 2013, the Company recorded an impairment loss related to abandoned or terminated construction projects in the amount of $0.7 million and $0.5 million, respectively, in the statement of operations for the year ended December 31, 2014 and 2013. The impairment was related to certain abandoned tower construction projects.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	12 Months Ended
INTANGIBLE ASSETS	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]		5	INTANGIBLE ASSETS

	Intangible assets include the fair value of tenant leases and easements. At December 31, 2014 and 2013, intangible assets included the following:

			Years Ended December 31,
			2014		2013

	Tenant leases		$	18,839,380	$	14,198,380
	Easements and access rights			182,400		152,400
	Total			19,021,780		14,350,780
	Accumulated amortization			-1,227,660		-306,596
	Intangible assets, net		$	17,794,120	$	14,044,184

	Amortization expense for the years ended December 31, 2014 and 2013 were $0.9 million and $0.3 million, respectively.

ASSET_RETIREMENT_OBLIGATIONS

ASSET RETIREMENT OBLIGATIONS	12 Months Ended
ASSET RETIREMENT OBLIGATIONS	Dec. 31, 2014
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligation Disclosure [Text Block]		6	ASSET RETIREMENT OBLIGATIONS

	The Company has a legal liability to demolish most of its retired tower assets. The asset retirement obligations represent the estimated liability that the Company will incur to retire its tower assets. The following table displays a reconciliation of the balance as of beginning and end of the year and shows the significant changes that have occurred during the years ended December 31, 2014 and 2013:

			Years Ended December 31,
			2014		2013

	Asset retirement obligations, beginning of year		$	1,397,424	$	820,594
	Additions/(Deletions)			56,273		28,287
	Additions as a result of purchase accounting			152,939		466,969
	Deletions due to abandonment			-24,200		-
	Accretion expense			130,140		81,574
	Asset retirement obligations, end of year		$	1,712,576	$	1,397,424

LONGTERM_DEBT

LONG-TERM DEBT	12 Months Ended
LONG-TERM DEBT	Dec. 31, 2014
Debt Disclosure [Abstract]
Long-term Debt [Text Block]		7	LONG-TERM DEBT

	The table below summarized the Company’s long-term debt that is not associated with related parties as of December 31, 2014 and 2013:

			Years Ended December 31,
			2014		2013

	Credit facility, due September 6, 2017		$	41,500,000	$	25,500,000
	Total third-party debt			41,500,000		25,500,000
	Current portion			-		-
	Unamortized discount on the credit facility			-1,064,170		-984,376
	Long-term debt, net of current portion and unamortized discounts		$	40,435,830	$	24,515,624

	Credit Facility

	On September 7, 2012, the Company, through its subsidiary CIG Comp Tower, LLC (“Comp Tower”), entered into a new multi-draw term loan credit facility (the “Credit Facility”) with Macquarie, as administrative agent for the lenders and as collateral agent. On September 7, 2012, the Credit Facility commitments were $15.0 million, of which the Company withdrew $10.0 million to fund its operations and fund the acquisition of Towers of Texas. The Credit Facility may be drawn upon by Comp Tower and is secured and guaranteed by all the assets of the Company’s subsidiary CIG Properties, LLC (“CIG Properties”). Comp Tower is a wholly-owned subsidiary of CIG Properties. The obligations of Comp Tower and CIG Properties are secured by first priority pledges of all of the equity interests of Comp Tower and first priority security interests in all tangible and intangible assets of Comp Tower and CIG Properties. In connection with the transaction, the Company paid $0.4 million in debt issuance costs of which a fee of $75 thousand was paid to ENEX, a related party. In addition, the Company paid $0.8 million in debt discounts.

	On August 2, 2013, the Company borrowed under the Credit Facility an additional $10.0 million. The proceeds were used for the acquisitions discussed under Note 3 of this Report. In connection with this transaction, the Company paid $0.3 million in debt discounts. In addition, ENEX Group Management SA (“ENEX”), a related party, received $50 thousand in fees associated with the increase in the commitments and the amount is included under deferred financing costs in the consolidated balance sheet as of December 31, 2013.

	During the last quarter of the year ended December 31, 2013, the Company borrowed an additional $ 5.5 million under the Credit Facility. The proceeds were used to fund our operations and construction projects as well as acquisitions completed in the fourth quarter of 2013.

	On May 1, 2014, and pursuant to the multi-draw term loan facility between the Company and Macquarie Bank Limited, the Company increased its commitments under the Credit Facility by $5.0 million.

	On November 3, 2014, the Company further increased its commitments under the Credit Facility by an additional $5.0 million.

	On December 9, 2014, the Company and Macquarie Bank Limited enter into the second amendment to the credit agreement which amends the credit agreement dated August 17, 2012. The second amendment, among other things, provides that the interest rate floors for the base rate and LIBOR based advances, and the margins applicable thereto under the credit agreement, will decrease on October 1, 2015. In conjunction with the second amendment, the company also entered into an amended and restated right of first refusal Agreement, dated December 9, 2014, with Macquarie that amends and restates the right of first refusal agreement dated August 17, 2012, by and among the CIG Parties and Macquarie.

	On December 16, 2014, the Company further increased its commitments under the Credit Facility by an additional $5.0 million.

	During the year ended December 31, 2014, the Company borrowed under the Credit Facility an aggregate total of $16 million. The proceeds were used to fund acquisitions and construction projects, and to support the Company’s working capital requirements. The table below summarized the Company’s borrowings under the Credit Facility during the years ended December 31, 2014 and 2013:

			Years Ended December 31,
			2014		2013

	January 1 through March 31		$	3,000,000	$	-
	April 1 through June 30			3,500,000		-
	July 1 through September 30			1,500,000		10,000,000
	October 1 through December 31			8,000,000		5,500,000
	Total		$	16,000,000	$	15,500,000

	As of December 31, 2014, the Company had an outstanding balance of $41.5 million under the credit facility bearing interest at 8.5% per annum and the associated unamortized balance of the discounts was $1.0 million, the associated unamortized balance of the deferred financing costs was $0.3 million, and the related effective interest rate as of December 31, 2014 was 8.64%. As of December 31, 2014, the Company has available $3.5 million to draw under the credit facility. The debt discounts and the deferred financing costs are amortized over the term of the loan using the effective interest method.

	As of December 31, 2013, the Company had an outstanding balance of $25.5 million under the credit facility bearing interest at 8.5% per annum and the associated unamortized balance of the discounts was $1.0 million, the associated unamortized balance of the deferred financing costs was $0.4 million, and the related effective interest rate as of December 31, 2013 was 10.22%. As of December 31, 2013, the Company had $4.5 million available to draw under the credit facility. The debt discounts and the deferred financing costs are amortized over the term of the loan using the effective interest method.

	The Credit Facility, which matures on September 6, 2017, does not amortize during its term and the entire outstanding balance including any accrued and unpaid interest is due and payable on the maturity date. Comp Tower has the option to designate the reference rate of interest for each specific borrowing under the Credit Facility as amounts are advanced. Borrowings under the Credit Facility can be drawn either as Adjusted Base Advances subject to Adjusted Base Rate interest plus a margin of 6.25%; or as Adjusted Eurodollar Advances subject to Eurodollar Rate interest plus a margin of 7.25%. The Credit Facility obligations of Comp Tower include payments of commitment fees of 2%, administrative agent fees, early termination fees and underutilization fees. The interest and commitment fee is paid monthly.

	The Company has the option to prepay all the draws on the Credit Facility together with all accrued and unpaid interest. In addition, the Credit Facility contains yield protection provisions customary for facilities of this type, protecting the lenders in the event of breakage losses or changes in reserve or capital adequacy requirements applicable to the lenders.

	Under the terms of the Credit Facility, the administrative agent has certain rights of first refusal to provide financing on all tower acquisitions proposed by the Company or its subsidiaries. If the administrative agent declines to provide such financing for any reason, the Company or its subsidiaries, other than the CIG Properties or its subsidiaries, may obtain third party financing to purchase such tower assets.

	The Credit Facility Agreement contains conventional representations and warranties, affirmative covenants, negative covenants, and financial compliance covenants customary for transactions of this type. Events of default include failure to pay interest on any loan under the Credit Facility, any material violation of any representation or warranty under the Credit Agreement, failure to observe or perform certain covenants under the Credit Agreement, a change in control of Comp Tower, default under any other material indebtedness of Comp Tower, bankruptcy and similar proceedings and failure to pay disbursements from advances issued under the Credit Facility, as well as other customary default provisions. Upon an event of default, the applicable interest rate increases by 2% under the Credit Facility and the lenders have the right to accelerate payments under the Credit Facility, or call all obligations due under certain circumstances. At December 31, 2014, the Company was in compliance with all of its debt covenants.

	Other Third-Party Loans

	As of December 31, 2012, the Company had outstanding loans in the amount of $35,000 due upon demand to CRG Finance. The loans were unsecured, and bore interest at 10% per annum. On May 16, 2013, the Company paid off the loans for $42,981 including the accrued and unpaid interest of $7,981.

RELATEDPARTY_NOTES_PAYABLE

RELATED-PARTY NOTES PAYABLE	12 Months Ended
RELATED-PARTY NOTES PAYABLE	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Notes Payable [Text Block]	8	RELATED-PARTY NOTES PAYABLE

	During the year ended December 31, 2014, the Company made principle payments in the amount of $92,196, $49,872 and $8,181, including accrued interest, related to the notes issued in 2012 to the Company’s related-party investors in connection with the restructuring of its long-term subordinated obligations during 2012. As such, the notes payable to the related party investors were fully paid during 2014.

	On December 10, 2014, the Company entered into two separate unsecured promissory notes with Fir Tree REF III Tower, LLC in the amount of $3.5 million, and Fir Tree Capital Opportunity (LN) Master Fund, L.P., in the amount of $3.5 million. Pursuant to the terms of the notes, each promissory note has a maturity date of August 1, 2018, and bearing interest at fifteen percent (15%) per annum on the principle balance, with such interest being paid or accrued on a quarterly basis.
	The following table represents a list of the notes payable due to related parties as of December 31, 2014 and December 31, 2013:

			Years Ended December 31,
			2014		2013

	Note payable to related party investors, due January 31, 2014		$	-	$	92,196
	Note payable to related party investors, due January 31, 2014			-		49,872
	Note payable to related party investors, due January 31, 2014			-		8,181
	Note payable to related party investors, due August 1, 2018			3,500,000		-
	Note payable to related party investors, due August 1, 2018			3,500,000		-
	Total related party notes payable			7,000,000		150,249
	Current portion			-		-150,249
	Related party notes payable, net of current portion		$	7,000,000	$	-

	The outstanding balance of the notes issued to ENEX was $800,000 as of December 31, 2012. On March 31, 2013, a receivable balance that was due from ENEX in the amount of $100,000 was offset against the notes outstanding on December 31, 2012. On April 30, 2013, the Company and ENEX executed an amendment of the conversion price of all the outstanding convertible notes from $3.00 per share to $2.00 per share. The Company evaluated the modification of the conversion features and determined that the amendment qualified for extinguishment of debt. In connection with the extinguishment, the Company evaluated the conversion option of the modified notes for derivative treatment under ASC 815-15 and determined the notes and their conversion features did not qualify as derivatives. The Company also evaluated the notes for a beneficial conversion feature under ASC 470-20 and determined a beneficial conversion feature did not exist. As a result of the evaluation, no gain or loss was necessary to be recorded. The Company and ENEX agreed to convert the notes and the related accrued and unpaid interest of $0.7 million and $27 thousand, respectively into 363,567 shares of the Company’s Common Stock based on the amended conversion price. In connection with the transaction, the Company paid $73 thousand in equity issuance costs.

	In connection with the related party investor restructurings disclosed in Note 9, the Company issued three notes in the amounts of $799,000, $432,200 and $69,050 payable to its related party investors originally maturing, as amended, on January 31, 2014. The notes are unsecured, payable in installments through a repayment schedule until maturity and bear interest at 4% per annum. As of December 31, 2013, the outstanding balances of the notes were $92,196, $49,872 and $8,181. The notes in addition to the related accrued interest were paid in full on January 31, 2014.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	9	RELATED PARTY TRANSACTIONS

	Long-term Subordinated Obligations to Related Parties

	Between November 2009 and February 2010, the Company entered into six Atypical Silent Partnership Agreements with related party limited partnership investors. Pursuant to these agreements, the related party investors made contributions to the Company for the acquisition of tower assets which are segregated on the books by investment group. No separate legal entity was created through these agreements. The investment agreements all have similar terms, conditions, and termination dates as defined in the agreements. Termination dates range between December 31, 2014 and September 30, 2015. On each such termination date, each respective investor may elect termination of the arrangement and the Company must then make distributions. Because these are mandatory variable repayment obligations occurring on each termination date, the net obligations to these investors are classified as long-term subordinated obligations in the consolidated balance sheets of the Company. Management fees, origination fees and interest charged to the investors and third-party consulting and other revenue received by the Company not related to the operation of the towers owned by the investors are separated in the statements of operations.

	Except for each termination date, the Company has the option, in its sole discretion on whether to pay any proceeds from operations or tower sales to the investors.

	The following is a summary of the net profits and liquidation interests of the six investors prior to the June 30, 2012 internal restructuring (described in detail below):

			Interests
	Investor Name		Related Party				Company
	InfraTrust Fuenf GmbH &. Co. KG (IT5)			99.999	%			0.001	%
	Infrastructure Asset Pool, LLLP (ITAP)			99.999	%			0.001	%
	InfraTrust Zwei GmbH &. Co. KG (IT2)			99.999	%			0.001	%
	InfraTrust Premium Sieben GmbH & Co. KG (ITP7)			70	%			30	%
	InfraTrust Premium Neun GmbH & Co. KG (ITP9)			60	%			40	%
	Diana Damme (Damme)			60	%			40	%

	Profits are allocated to the related party investors until they obtain designated rates of return of between 8 – 20%. Once the rates of return are obtained by the related party investors, subsequent profits are allocated based upon ownership. Losses are allocated at 100% to the investors until net profits are generated.

	Restructuring

	On June 30, 2012, the Company restructured the ownership of certain of its subsidiaries and its related party investor agreements (the “Restructuring”) intended to align the Company’s organization with its strategic plans, including anticipated near-term financing.

	Prior to the Restructuring, title to a number of the wireless communications towers was held by CIG, LLC. However, profit participation rights in the towers (the “Profit Participation”) was separately reserved to related party investment funds domiciled in the Republic of Germany: InfraTrust Zwei GmbH & Co. KG, InfraTrust Fünf GmbH & Co. KG, and BAC InfraTrust Premium Neun GmbH & Co. KG (collectively, the “Funds”). The respective Profit Participation rights were previously set forth in three separate Atypical Silent Partnership Agreements with CIG, LLC (the “ASPs”).

	The Restructuring was required and requested by the manager of the Funds in order to provide a more conventional legal structure for the ownership of the towers by the Company, while maintaining substantially the same economic rights for the Funds as derived from the towers. Pursuant to the Restructuring, the Funds will now derive their economic rights in the towers through preferred Class A Membership Interests of CIG, LLC, as further described below.

	In 2011, the Funds were dual chartered as limited partnerships in the State of Georgia (collectively, the “Georgia LPs”). The Georgia LPs are controlled and owned by the Funds, as follows: Compartment IT2, LP, Compartment IT5, LP and Compartment IT9, LP corresponding to InfraTrust Zwei GmbH & Co. KG, InfraTrust Fünf GmbH & Co. KG and BAC Infratrust Premium Neun GmbH & Co. KG, respectively.

	The CIG, LLC Amended and Restated Operating Agreement, dated June 30, 2012, (the “CIG, LLC A&R Operating Agreement”) provided for three preferred Class A Membership Interests: Class A-IT2, Class A-IT5 and Class A-IT9 (collectively, the “Class A Interests”), issued to Compartment IT2, LP, Compartment IT5, LP and Compartment IT9, LP, respectively.

	At the closing of the Restructuring, the ASPs were assigned and transferred from the Funds to the corresponding Georgia LPs in connection with the exchange for the Class A Interests. CIG, LLC issued each Georgia LP Class A Interests to replicate the Profit Participation rights previously held through the respective ASPs prior to the Restructuring. The ASPs terminated upon effectiveness of the exchange for Class A Interests.

	The CIG, LLC A&R Operating Agreement also provides for a class of management membership interests (the “Management Interests”), which were issued to CIG Towers, LLC, a subsidiary of the Company. CIG, LLC will be managed by another subsidiary, CIG Solutions, LLC (“CIG Solutions”), as manager. Management of CIG, LLC remains subject to unanimous consent of the Class A Interests for certain Company actions. As manager, CIG Solutions will receive a management fee of 1% of the capital contributions made by the holders of the Class A-IT2 Interests and Class A-IT9 Interests plus any related party loans and a broker fee of 5% of the gross value of new towers attributable to the Class A-IT5 Interests plus any related party loans. The capital contributions are defined by the value of the tower assets previously underlying the respective ASPs exchanged for the Class A Interests.

	Subject to the Amendments to the A&R Operating Agreement, described in further detail below, distributions will be made to Compartment IT2, LP by CIG, LLC from: (i) available funds related to the communication towers attributable to the Class A-IT2 Interests; and (ii) available funds related to any and all communication towers subsequently acquired with proceeds from loans derived from collateralization of towers attributable to the Class A-IT2 Interests, in the following order of priority:

		1)	20% return in an amount equal to an internal rate of return on the previously contributed capital calculated from February 16, 2010, to the holders of the Class A-IT2 Interests (this 20% return is contingent upon there being net income generated from the towers, as of the date of this report, CIG, LLC and its wholly owned subsidiaries have not generated net income); then

		2)	80% to the holders of the Class A-IT2 Interests and 20% to the holders of the Management Interests.

	Subject to the Amendments to the A&R Operating Agreement, described in further detail below, distributions will be made to Compartment IT5, LP by CIG, LLC from: (i) available funds related to the communication towers attributable to the Class A-IT5 Interests; and (ii) available funds related to any and all communication towers subsequently acquired with proceeds from loans derived from collateralization of towers attributable to the Class A-IT5 Interests, in the following order of priority:

		1)	20% return on its capital contribution, in an amount equal to an internal rate of return on the previously contributed capital calculated from December 21, 2010 to the holders of the Class A-IT5 Interests (this 20% return is contingent upon there being net income generated from the towers, as of the date of this report, CIG, LLC and its wholly owned subsidiaries have not generated net income); then

		2)	80% to the holders of the Class A-IT5 Interests and 20% to the holders of the Management Interests.

	Subject to the Amendments to the A&R Operating Agreement, described in further detail below, distributions will be made to Compartment IT9, LP by CIG, LLC from: (i) available funds related to the communication towers attributable to the Class A-IT9 Interests; and (ii) available funds related to any and all communication towers subsequently acquired with proceeds from loans derived from collateralization of towers attributable to the Class A-IT9 Interests, in the following order of priority:

		1)	10% return on its capital contribution, in an amount equal to an internal rate of return on the previously contributed capital calculated from February 26, 2010 to the holders of the Class A-IT9 Interests (this 10% return is contingent upon there being net income generated from the towers, as of the date of this report, CIG, LLC and its wholly owned subsidiaries have not generated net income); then

		2)	80% to the holders of the Class A-IT9 Interests and 20% to the holders of the Management Interests.

	Subject to the Amendments to the A&R Operating Agreement, described in further detail below, distributions will be made to the holder of the Management Interests as per above and also from all other funds available for distribution which are: (i) not related to the respective communication towers attributable to the Class A Interests; and (ii) not related to any and all communication towers subsequently acquired with proceeds from loans derived from collateralization of the towers attributable to Class A Interests. Funds available for distribution are determined by reference to revenues less expenses, subject to customary accounting adjustments and reserves.

	Subject to the Amendments to the A&R Operating Agreement, described in further detail below, in the event of a liquidation of CIG, LLC, the holders of each of the Class A Interests will receive the net proceeds from the liquidation of the corresponding communication towers and related assets contributed by the respective Georgia LPs to CIG, LLC.

	At the discretion of the Funds’ manager, the Class A Interests were originally convertible into shares of Common Stock into such number of shares of Common Stock equal to the Class A Member’s capital account (calculated as of June 30, 2012 adjusted for the difference between the fair value of the cell phone tower assets as of June 30, 2012 compared to the carrying book value of the cell phone tower assets as of June 30, 2012) divided by a conversion price per share calculated by reference to the dollar value which is equal to 25% less than the prior twenty trading days’ volume weighted average price of the Common Stock. On December 31, 2014 for the Class A-IT2 Interests and Class A-IT5 Interests and on March 31, 2015 for the Class A-IT9 Interests and upon termination of the Class A interest by the Funds as a result of liquidation, the exchange of the relevant Class A Interests into Common Stock was effectuated.

	On December 31, 2012, the Company entered into an amendment of the CIG, LLC A&R Operating Agreement (the “Amendment No. 2”) which modified the prices for conversion of the Class A Interests of CIG, LLC owned by the Compartments into Common Stock. Pursuant to Amendment No. 2, the Class A Interests were subject to an initial minimum conversion price of $2.00 per share of the Company’s Common Stock and an initial maximum conversion price of $3.00 per share of Common Stock, with increase of the maximum conversion price per share after listing of the Company’s Common Stock on a “national securities exchange” as defined in the Exchange Act , by $0.50 per share every 30 day period thereafter, up to a maximum conversion price of $5.50 per share of the Common Stock. Amendment No. 2 sets forth the conversion values at $11,518,900 for all the Compartments without and no future adjustments, charges or fees to the conversion values of any Class A interests.

	Amendment No. 2 also provides for the Compartments to retain certain performance preferences and liquidation preferences, and all other ordinary rights to dividends or distributions made by CIG, LLC, provided, however, any and all distributions of any nature or kind shall in the respective aggregate applicable to each of the Class A Interests not exceed the respective conversion value of such Class A Interests. Except with respect to the economic rights and preferences attributable to the conversion value, the Class A Interests will not have any other equity participation or liabilities with respect to any profits or losses of CIG, LLC.

Amendment No. 2 waived the twelve-month market stand-down condition set forth in the Operating Agreement to the extent shares of Common Stock received in exchange for the Class A Interests become eligible for resale in reliance on Rule 144 promulgated under the Securities Act (“Rule 144”). Subject to customary exceptions, the Company has agreed to register such shares of Common Stock received in exchange for the Class A Interests if for any reason Rule 144 is not available to the holders of Class A Interests following conversion. In connection with Amendment No. 2, we recorded a loss resulting from modification of the non-controlling interest of $0.8 million in our statement of operations for the year ended December 31, 2012 which represents the incremental increase in the fair value of the modified Class A Interests.

On August 1, 2013, the Class A Interests were amended again, whereby the conversion rate was reduced from $3.00 per share to $1.00 per share. Such amendment also provided that payments to the holders of Class A Interests shall be subordinated in right of payment to all obligations of CIG, LLC and the Company to the holders of Series A-1 Preferred Stock or Series A-2 Preferred Stock. In connection with the modification, the Company recorded a loss resulting from modification of the non-controlling interest of $2.7 million for the year ended December 31, 2013 which represents the incremental increase in the fair value of the modified Class A Interests.

On December 31, 2014, the Class A Interests held by InfraTrust Zwei GmbH & Co. KG (“IT2”) and Infratrust Fünf GmbH & Co. KG (“IT5”), having an aggregate exchange value of approximately $11.0 million, were automatically exchanged for 39,490,420 shares of our Common Stock at a rate of $0.2788 per share. Subsequent to the end of the fiscal year ended December 31, 2014, on March 31, 2015, the Class A Interests held by BAC Infratrust Premium Neun & Co. KG (“IT9”), with an aggregate exchange value of $508,971, were automatically exchanged for 6,841,008 shares of our Common Stock at a rate of $0.0744 per share. Each of the foregoing exchanges was consummated pursuant to the terms of the CIG, LLC Operating Agreement for no additional consideration to the Company. On December 31, 2014, the Company entered into an agreement to terminate the ITP7 A-typical Partnership in exchange for an agreed upon cash payment of $450,000, together with an agreed extinguishment of the remaining net liability of $161,597, and with no further obligations under the agreement with the related parties.

A summary of the changes in the long-term subordinated obligations to related parties for the year ended December 31, 2014 and 2013 is as follows:

		Years Ended December 31,
		2014			2013

Balance, beginning of period		$	654,616		$	678,612
Distributions			-			-7,472
Management fees			-8,349			-8,350
Write-off of issuance costs			-			28,944
Losses allocated to related party investors			-34,670			-37,118
Termination of A-typical partnership agreement			-450,000			-
Gain on settlement of obligations			-161,597			-
Balance, end of period		$	-		$	654,616

Management fees provided to ITP7 are accounted for against the long-term subordinated obligations and totaled $8,350 and $8,350 during the years ended December 31, 2014 and 2013, respectively.

Accounts Receivable from Related Parties

Accounts receivable due from related parties are presented separately from other accounts receivable in the Company’s consolidated balance sheets included in this Report. These amounts are unsecured, bear no interest and are due on demand. The below table represents the balances due from related parties as of December 31, 2014 and 2013:

		Years Ended December 31,
		2014			2013

BAC Infratrust Sechs GmbH & Co. KG (IT6)		$	11,416		$	-
BAC Infratrust Acht GmbH & Co. KG (IT8)			66,034			197,407
Total		$	77,450		$	197,407

Accounts Payable to Related Parties

Accounts payable to related parties are presented separately from other accounts payable in the Company’s consolidated balance sheets included in this Report. These amounts are unsecured, bear no interest and are due on demand. The below table represents the balances payable to related parties as of December 31, 2014 and December 31, 2013:

		Years Ended December 31,
		2014			2013

BAC Infratrust Sechs GmbH & Co. KG (IT6)		$	-		$	21,640
Berlin Atlantic Capital US, LLC			-			21,504
Total		$	-		$	43,144

Other Related Party Transactions

The Company assists certain investment partners who are related parties in the management, identification and acquisition of tower assets including towers and tower sites. The Company charges origination fees, management fees and lease-up fees. During the year ended December 31, 2014, these fees totaled $0.1 million compared to $0.2 million during the same period of the prior year.

The Company incurred certain expenses related to shared services with related parties during 2013. In August 2013, the Company terminated its shared services Agreement, and therefore did not incur any shared services expense during 2014. Shared services expenses totaled $0.3 million during 2013 and included office lease expenses only.

During 2013, the Company paid ENEX a fee of $50 thousand in connection with the increase in the borrowing under the credit facility (see Note 7). On August 1, 2013, the Company and ENEX agreed to terminate the corporate development agreement and the corporate consulting agreement. In consideration for the termination of the agreements, the Company paid a fee of $66 thousand (see Note 10).

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]		10	COMMITMENTS AND CONTINGENCIES

	On March 26, 2012, the Company entered into a Corporate Development Agreement and a Corporate Consulting Agreement with ENEX, a related party. Pursuant to the Corporate Development Agreement, ENEX assisted the Company in raising capital. ENEX received placement agent fees consisting of commissions as follows: (i) for the sale of Common Stock, 15% on the first million dollars, 12% on the second million dollars and 10% on the third million dollars and thereafter; (ii) for the sale of preferred stock, 10% on the first million dollars, 8% on the second million dollars, 6% on the third million dollars, 4% on the fourth million dollars and 2% on the fifth million dollars and anything thereafter; (iii) for debt placements, 0.5% of the aggregate value of senior secured financing, 0.5% of the aggregate value of securitization credit financing, and for subordinated debt, the same fees as for the sale of preferred stock; and (iv) for the introduction to mergers and acquisitions transactions, the same fees as those owed for the sale of preferred stock. Pursuant to the Corporate Consulting Agreement, ENEX rendered advisory services to the Company. The Company paid fees to ENEX, including a monthly advisory services fee of $9,500 and payments for services rendered by personnel of ENEX in the capacities of Chief Financial Officer and Chairman of the Board of the Company, in the amounts of $19,500 and $12,500 per month respectively. Furthermore, in September 2012, the Company paid ENEX a fee of $75 thousand in connection with the commitments under the Credit Facility entered into on September 7, 2012. Effective August 1, 2013, the Company and ENEX agreed to terminate the Corporate Development Agreement dated March 26, 2012, as amended and the Corporate Consulting Agreement dated March 26, 2012, as amended. The Company paid ENEX a termination fee of $66 thousand which was paid in three monthly installments. In addition, the Company paid ENEX a fee of $50 thousand in connection with the increase in the commitments of the Credit Facility.

	On March 22, 2012, the Company entered into a Corporate Development Agreement and a Corporate Consulting Agreement with CRG Finance AG (“CRG”). Pursuant to the Corporate Development Agreement, CRG Finance was to assist the Company in raising capital. CRG Finance AG was to receive placement agent fees consisting of commissions as follows: (i) for the sale of Common Stock, 15% on the first million dollars, 12% on the second million dollars and 10% on the third million dollars and thereafter; (ii) for the sale of preferred stock, 10% on the first million dollars, 8% on the second million dollars, 6% on the third million dollars, 4% on the fourth million dollars and 2% on the fifth million dollars and anything thereafter; (iii) for debt placements, 0.5% of the aggregate value of senior secured financing, 0.5% of the aggregate value of securitization credit financing, and for subordinated debt, the same fees as for the sale of preferred stock; and (iv) for the introduction to mergers and acquisitions transactions, the same fees as those owed for the sale of preferred stock. Pursuant to the Corporate Consulting Agreement, CRG Finance AG rendered advisory services to the Company. The Company incurred a monthly advisory services fee of $9,500 to CRG. On August 1, 2013, the Company and CRG agreed to terminate the Corporate Development Agreement and the Corporate Consulting Agreement. The Company agreed to pay CRG $35 thousand in cash and issue 120,000 shares of our Common Stock in settlement of amounts due to CRG under these agreements.

	On July 23, 2012, the Company entered into a distribution agreement with Cogefi Finance Asset Management AG (“COGEFI”), a securities placement agent. Pursuant to the distribution agreement, COGEFI was permitted to sell on behalf of the Company up to $5.0 million of the Series B Preferred Stock of the Company, at a stated price of $3.00 per share. In connection with each sale of the Series B Preferred Stock, COGEFI received 15% of the gross subscription proceeds from the Company following acceptance by the Company of the subscriptions for the securities and receipt and acceptance of the funds underlying such subscriptions. The agreement was terminated effective July 2, 2013.

	On August 1, 2013, the Company and the Fir Tree Investors entered into a registration rights agreement. The Company has agreed, upon the demand of the Fir Tree Investors, to prepare and file a Registration Statement on Form S-3 (or such other form as available if Form S-3 is not available) covering the resale of the shares of Common Stock issued or issuable to the Fir Tree Investors upon conversion of the Series A-2 Preferred Stock. If the Registration Statement is not filed with the SEC 30 days following a demand for registration or is not declared effective by the SEC within 60 days after filing (subject to certain exceptions) or the Company is otherwise in breach of the Registration Rights Agreement, the Company shall be subject to liquidated damages payable to the Fir Tree Investors in the amount of 1.5% of the aggregate purchase price paid by the Fir Tree Investors pursuant to the Securities Purchase Agreement for the securities to be covered by such Registration Statement. On August 1, 2013, the Company and the Fir Tree Investors entered into a stand down agreement whereby the Fir Tree Investors agreed that they would not, during a period ending December 31, 2014, sell, grant dispose or transfer any shares of the Common Stock of the Company.

	Leases

	The majority of the Company’s communication towers reside on land that is leased under operating leases that expire over various terms. The leases contain renewal options with annual escalation rates of up to 4% and are executed annually or upon renewal of the term which range between 5-10 years. Escalation clauses present in operating leases are recognized on a straight-line basis over the non-cancelable term of the lease.

	Future minimum rental payments under non-cancelable operating leases include payments for these renewal periods. The Company is reasonably assured that the leases will be renewed due to the adverse impact of losing the rent revenues related to these sites generated from its tenants. As a result, the future minimum rental payments included in the below table include payments for these renewal periods.

	Future minimum rental payments payable to landlords under non-cancelable operating ground leases (with initial or remaining lease terms in excess of one year) as of December 31, 2014 were as follows:

	Year Ended December 31,
	2015		$	1,732,655
	2016			1,755,932
	2017			1,786,204
	2018			1,841,503
	2019			1,878,806
	Thereafter			25,185,881
	Total minimum operating lease payments		$	34,180,981

	Total rent expense for the years ended December 31, 2014 and 2013 was $1.9 million and $1.2 million.

	Future minimum rental payments receivable from tenants under non-cancelable operating tenant leases (with initial or remaining lease terms in excess of one year) as of December 31, 2014 were as follows:

	Year Ended December 31,
	2015		$	7,037,117
	2016			6,845,357
	2017			6,138,788
	2018			4,222,763
	2019			2,472,652
	Thereafter			5,220,253
	Total minimum operating lease receipts		$	31,936,930

	Debt

	Future minimum payments owed on the outstanding debt of the Company as of December 31, 2014 are as follows:

			Year Ended December 31,
			2015		2016		2017		2018		2019		Thereafter		Total
	Credit facility		$	-	$	-	$	41,500,000	$	-	$	-	$	-	$	41,500,000
	Related-party notes payable			-		-		7,000,000		-		-		-		7,000,000
	Future interest payments			3,390,896		2,847,938		1,945,313		-		-		-		8,184,147
	Lease obligations			1,732,655		1,755,932		1,786,204		1,841,503		1,878,806		25,185,881		34,180,981
	Total		$	5,123,551	$	4,603,870	$	52,231,517	$	1,841,503	$	1,878,806	$	25,185,881	$	90,865,128

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
STOCKHOLDERS' EQUITY	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	11	STOCKHOLDERS’ EQUITY

	Common and Preferred Stock

	On January 21, 2014, the Company paid the cash dividends accrued on the Series B Preferred Stock for the period from July 1, 2013 through December 31, 2013 of $152,460. The dividends were declared by the Board on January 14, 2014.

	On June 30, 2014, the Company accrued dividends on the Series B Preferred Stock for the period from January 1, 2014 through June 30, 2014 of $150,001. The dividends were declared by the Board on May 28, 2014.

	On December 31, 2014, the Company accrued dividends on the Series B Preferred Stock for the period from July 1, 2014 through December 31, 2014 of $152,487. The dividends were declared by the Board during October 2014.

	On December 31, 2014, the Class A Interests held by InfraTrust Zwei GmbH & Co. KG (“IT2”) and Infratrust Fünf GmbH & Co. KG (“IT5”), having an aggregate exchange value of approximately $11.0 million, were automatically exchanged for 39,490,420 shares of our Common Stock at a rate of $0.2788 per share. No additional consideration was received by the Company in connection with the issuance of the Common Stock in the transaction. During the year ended December 31, 2013, the Company issued an aggregate of 761,125 shares of Common Stock at a price of $2.00 per share for cash proceeds of $1.4 million, net of equity issuance costs of $0.2 million.

	During the year ended December 31, 2013, the Company issued an aggregate of 363,567 shares of Common Stock to convert $0.7 million of related party notes payable and accrued interest. Also, the Company paid in cash $0.1 million in equity issuance costs in connection with this transaction.

	During the year ended December 31, 2013, the Company issued an aggregate of 1,500 shares of Common Stock as payment of equity issuance costs.

	During the year ended December 31, 2013, the Company paid $35 thousand as payment on outstanding liabilities for advisory fees in the amount of $155 thousand to CRG Finance and issued 120,000 shares of Common Stock. The fair value of the shares of Common Stock issued was $42 thousand resulting in a gain on the extinguishment of liabilities of $78 thousand.

	The Series B Preferred Stock is convertible to Common Stock at the stated value conversion price of $3.00 per share. The Series B Preferred Stock has a dividend rate of 6% per annum and may be redeemed at the sole discretion of the Company at any time after the third anniversary of the date of issuance if the Series B Preferred Stock has not been converted to Common Stock as of such date. The Series B Preferred Stock automatically converts into Common Stock upon the closing of an underwritten public offering of shares of Common Stock having a total gross offering value of not less than $40 million. All Series B Preferred Stock will vote together with Common Stock except with respect to any matters pertaining only to the Series B Preferred Stock as to which the Series B Preferred Stock will vote as a separate class. During the year ended December 31, 2013, the Company issued an aggregate of 1,053,777 shares of the Series B Preferred Stock for cash proceeds of $2.7 million, net of equity issuance costs of $0.5 million. During the year ended December 31, 2012, the Company issued an aggregate of 626,715 shares of the Series B Preferred Stock for cash proceeds of $1.6 million, net of issuance costs of $0.3 million. At December 31, 2014 and 2013, 1,680,492 shares of the Series B Preferred Stock were issued and outstanding. The Company does not expect to issue any additional Series B Preferred Stock in the future.

	On January 16, 2013 and July 16, 2013, the Company paid the dividends accrued on the Series B through December 31, 2012 and June 30, 2013 for $18,149 (declared in 2012) and $90,893 (declared in 2013), respectively. The dividends from July 1, 2013 through December 31, 2013 were declared by the Board on January 14, 2014.

	Effective November 28, 2012, the Board of Directors of the Company made a determination not to issue any additional shares of the Series A 4% Preferred Stock. On July 26, 2013, the Company filed a Withdrawal of Designation with the Nevada Secretary of State terminating the Series A 4% Preferred Stock.

	Temporary Equity

	On March 7, 2014, the Company issued 30,000 shares of Series A-1 Non-Convertible Redeemable Preferred Stock, par value $0.00001 per share (the “Series A-1 Preferred Stock”) and 3,228,626 shares of Series A-2 Convertible Redeemable Preferred Stock, par value $0.00001 per share (the “Series A-2 Preferred Stock”) to Fir Tree Capital Opportunity (LN) Master Fund, L.P. (“FT-LP”), and Fir Tree REF III Tower LLC (“FT-LLC”, and together with FT-LP, the “Fir Tree Investors”) for an aggregate purchase price of $3.0 million in cash proceeds which were used primarily to fund the six communication towers acquired on March 7, 2014 from STAR (see Note 3). In addition, on March 7, 2014, the Company issued to the Fir Tree Investors 3,900 shares of Series A-1 Preferred Stock and 402,596 shares of Series A-2 Preferred Stock to settle an indemnification claim made by the Fir Tree Investors pursuant to the Securities Purchase Agreement, dated as of August 1, 2013 (the “Securities Purchase Agreement”) among the Company and the Fir Tree Investors. The fair value of these indemnification shares was determined to be $0.9 million and was expensed during 2014.

	On March 31, 2014, the Company issued to the Fir Tree Investors, in lieu of cash dividends, 9,499.06 shares of Series A-1 Preferred Stock. In connection with this issuance, the Company issued 1,040,132 adjustment shares of Series A-2 Preferred stock to the Fir Tree Investors. The Company recorded the fair value of the 9,499.06 shares of Series A-1 Preferred Stock and 1,040,132 adjustment shares of Series A-2 Preferred Stock as preferred stock dividends at $1.0 million and $1.3 million, respectively.

	On June 30, 2014, the Company issued to the Fir Tree Investors, in lieu of cash dividends, 10,472.66 shares of Series A-1 Preferred Stock. In connection with this issuance, the Company issued 1,164,806 adjustment shares of Series A-2 Preferred stock to the Fir Tree Investors. The Company recorded the fair value of the 10,472.66 shares of Series A-1 Preferred Stock and 1,164,806 adjustment shares of Series A-2 Preferred Stock as preferred stock dividends at $1.1 million and $0.6 million, respectively.

	On August 25, 2014, the Company issued to the Fir Tree Investors 5,000 shares of Series A-1 Preferred Stock and 560,766 shares of Series A-2 Preferred Stock to settle an indemnification claim made by the Fir Tree Investors pursuant to the Securities Purchase Agreement, dated as of August 1, 2013 (the “Securities Purchase Agreement”) among the Company and the Fir Tree Investors. The fair value of these indemnification shares was determined to be $1.0 million and was expensed during the year ended December 31, 2014.

	On September 30, 2014, the Company issued to the Fir Tree Investors, in lieu of cash dividends, 10,870.92 shares of Series A-1 Preferred Stock. In connection with this issuance, the Company issued 1,237,414 adjustment shares of Series A-2 Preferred stock to the Fir Tree Investors. The Company recorded the fair value of the 10,870.92 shares of Series A-1 Preferred Stock and 1,237,414 adjustment shares of Series A-2 Preferred Stock as preferred stock dividends at $1.2 million and $0.4 million, respectively.

	On December 31, 2014, certain Class A Interests in CIG LLC, which have an aggregate exchange value of $11.0 million, were automatically exchanged into 39,490,420 shares of common stock. These Class A membership interests were originally included under non-controlling interest in our consolidated balance sheets and had a book value of $7.3 million on the exchange date. On December 31, 2014 and according to the anti-dilution provisions and terms of the Series A-1 Preferred Stock and Series A-2 Preferred Stock of the Company and pursuant to the conversion of the Class A membership interests, we issued an aggregate of 42,959,756 shares of Series A-2 Convertible Preferred Stock to the Fir Tree Investors. We recorded the fair value of the anti-dilutions shares as additional dividends at $12.0 million.

	On December 31, 2014, we issued to the Fir Tree Investors, in lieu of cash dividends, 11,185.34 shares of Series A-1 Preferred Stock. In connection with this issuance, we issued 2,568,404 adjustment shares of Series A-2 Preferred stock to the Fir Tree Investors. We recorded the fair value of the 11,185.34 shares of Series A-1 Preferred Stock and 2,568,404 adjustment shares of Series A-2 Preferred Stock as preferred stock dividends at approximately $1.3 million and approximately $0.7 million, respectively.

	On August 2, 2013, the Company issued 349,707 shares of Series A-1 Non-Convertible Redeemable Preferred Stock, par value $0.00001 per share (the “Series A-1 Preferred Stock”) and 29,297,652 shares of newly created Series A-2 Convertible Redeemable Preferred Stock, par value $0.00001 per share (the “Series A-2 Preferred Stock”) pursuant to the Securities Purchase Agreement. In connection with this transaction, the Company received $35.0 million in proceeds which were used primarily to fund the acquisitions of STAR and Liberty described in Note 3. On December 18, 2013, the Company issued 60,000 shares of Series A-1 Preferred Stock and 5,520,468 shares of Series A-2 Preferred Stock for an aggregate purchase price of $6.0 million in proceeds which were used primarily to fund the fourteen towers acquired from STAR on December 17, 2013 (see Note 3). The Company incurred aggregate issuance costs of $4.2 million associated with the sale of these shares.

	The certificate of designation, preferences and rights of Series A-1 Non-Convertible Preferred Stock and Series A-2 Convertible Preferred Stock (the “Certificate of Designation”) was filed by the Company with the Nevada Secretary of State on August 1, 2013 and filed as an exhibit to Form 8-K filed with the SEC on August 7, 2013.

	The Series A-1 Preferred Stock ranks, with respect to dividend payments and distributions of the Company’s assets upon a liquidation event, senior to (i) the Series A-2 Preferred Stock, the Series B Preferred Stock, the Common Stock and the Class A Interests, and all other now or subsequently existing classes and series of capital stock of the Company; and (ii) any other equity or equity-linked securities, unless approved by the Fir Tree Investors. The Series A-2 Preferred Stock ranks with respect to dividend payments and distributions of the Company’s assets upon a liquidation event, (a) junior to the Series A-1 Preferred Stock, (b) senior to the Series B Preferred Stock, the Common Stock, the Class A Interests and all other now or subsequently existing classes and series of capital stock of the Company and (c) except for the Series A-1 Preferred Stock, senior to any other equity or equity-linked securities unless approved by the Fir Tree Investors.

	The preferences of each share of Series A-1 Preferred Stock and Series A-2 Preferred Stock, respectively, with respect to dividend payments and distributions of the Company’s assets upon a liquidation event, are equal to the preferences of every other share of Series A-1 Preferred Stock and Series A-2 Preferred Stock, respectively.

	The holders of Series A-1 Preferred Stock are entitled to receive cumulative dividends quarterly in arrears at a rate, based on the Series A-1 Stated Value of (a) 9% per annum, or upon the occurrence of an event of default 15% per annum, for each of the first three one-year periods commencing on the date of issuance of such Series A-1 Preferred Stock by the Company, (b) 11% per annum, or in the event of default 17% per annum, for the one-year period commencing on the third anniversary of the initial issue date and (c) 13% per annum, or in the event of default 19% per annum, for the one-year period commencing on the fourth anniversary of the initial issue date. The dividends are payable in cash or through issuance of an equivalent number of shares of Series A-1 Preferred Stock. The holders of Series A-2 Preferred Stock are not entitled to receive dividends, except that the Series A-2 Preferred Stock shall participate in dividends on the Common Stock on an as-converted basis.

	The Series A-1 Preferred Stock is redeemable at the holders’ option at any time after the earlier to occur of the fifth anniversary of the initial issue date, and the occurrence of an Event of Default (as defined in the Certificate of Designation), at a price equal to the aggregate Series A-1 Preference Payment (as defined in the Certificate of Designation), and the Company has the right to redeem all (but not less than all) of the outstanding shares of Series A-1 Preferred Stock at any time after the initial issue date at a price equal to the aggregate Series A-1 Preference Payment.

	The Series A-2 Preferred Stock is convertible at any time from the issuance date. The Series A-2 Preferred Stock is redeemable at the holders’ option at any time during the period beginning on the fifth anniversary of the initial issue date and ending on the seventh anniversary of the initial issue date, or immediately upon the occurrence of a liquidation event at a price equal to the Series A-2 Preference Payment (as hereinafter defined) as of the close of business on the last day of the last fiscal quarter then ended immediately preceding such date. The “Series A-2 Preference Payment” is equal to the quotient of (i) the greatest of (A) the fair market value of the Company, (B) the Threshold TCF as defined in the certificate of designation, preference and rights and (C) 200% of the aggregate dollar amount of consideration actually paid by all of the Fir Tree Investors to the Company in consideration of the Series A-1 Preferred Stock and Series A-2 Preferred Stock issued to the Fir Tree Investors, divided by (ii) the number of shares of Common Stock on a fully diluted basis as of the close of business on the last day of the last fiscal quarter that ended immediately preceding such date.

	The holders of the Series A-1 Preferred Stock are entitled to receive additional shares of Series A-2 Preferred Stock upon the occurrence of certain events. If the Final LQA TCF, as defined in the Purchase Agreement, is less than $1.7 million per annum, or if the total building cost for certain towers exceeds $4.3 million or upon the occurrence of any other accretion on the Series A-1 Preferred Stock (including the issuance of any Series A-1 Preferred dividends), then the Company will issue to the holders of the Series A-1 Preferred Stock an aggregate number of shares of Series A-2 Preferred Stock which would then be convertible into 1.36% of the Common Stock on a fully diluted basis for each $1.0 million of the Aggregate A-1 Adjustment Amount (as defined in the Certificate of Designation), the Aggregate Additional A-1 Adjustment Amount (as defined in the Certificate of Designation) and any accretion on the Series A-1 Preferred Stock, in each case, prorated for any portion of, or partial amount over, such $1.0 million increment. The holders of Series A-1 Preferred Stock are also entitled to receive shares of Series A-2 Preferred Stock upon each conversion of the Class A Interests into Common Stock, based on their then current pro rata ownership percentage of the fully diluted shares. For additional details on the terms of this provision, refer to the Purchase Agreement filed as an Exhibit on Form 8-K with the SEC on August 7, 2013.

	The Company analyzed the terms of the Series A-1 Preferred Stock under ASC 480 to determine whether it should be accounted for as a liability and determined that it does not qualify as a liability. The Series A-1 Preferred Stock is non-convertible and is redeemable at the holders’ option after five years or earlier upon the occurrence of an event of default. The Company determined, in accordance with ASC 480-S99-3A, the Series A-1 Preferred Stock is required to be presented outside of permanent equity.

	The Company analyzed the terms of the Series A-2 Preferred Stock under ASC 480 to determine whether it should be accounted for as a liability and determined that it does not qualify as a liability. The Series A-2 Preferred Stock is convertible at the holders’ option at any time and is redeemable at the holders’ option after five years or earlier upon the occurrence of a liquidation event. The Company determined, in accordance with ASC 480-S99-3A, the Series A-2 Preferred Stock is required to be presented outside of permanent equity. The Company also analyzed the terms of the conversion feature of the Series A-2 Preferred Stock under ASC 815 and determined that it qualifies as a derivative liability that should be bifurcated and accounted for separately from the Series A-2 Preferred Stock (see Note 12).

	The Company performed a valuation of the Series A-1 Preferred Stock and the Series A-2 Preferred Stock issued in August 2013 and determined the fair value as of the date of issuance of the shares was $23.2 million for the Series A-1 Preferred Stock and $11.8 million for the Series A-2 Preferred Stock. In connection with the Series A-1 Preferred Stock and the Series A-2 Preferred Stock, the Company incurred $2.4 million and $1.2 million in transaction costs which were netted against the cash proceeds for the Series A-1 and Series A-2 Preferred Stock, respectively.

	The Company performed a valuation of the Series A-1 Preferred Stock and the Series A-2 Preferred Stock issued in December 2013 and determined the fair value as of the date of issuance of the shares was $3.9 million for the Series A-1 Preferred Stock and $2.1 million for the Series A-2 Preferred Stock. In connection with the Series A-1 Preferred Stock and the Series A-2 Preferred Stock, the Company incurred $0.4 million and $0.2 million in transaction costs which were netted against the cash proceeds for the Series A-1 and Series A-2 Preferred Stock, respectively.

On December 18, 2013, the Company issued to the holders of the Series A-1 Preferred Stock in lieu of cash dividends 5,362.46 shares of Series A-1 Preferred Stock. In connection with this issuance, the Company issued 453,064 shares of Series A-2 Preferred stock to the holders of the Series A-2 Preferred Stock. The Company recorded the fair value of the 5,362.46 shares of Series A-1 Preferred Stock and 453,064 shares of Series A-2 Preferred Stock at $0.4 million and $0.2 million. On December 31, 2013, the Company issued to the holders of the Series A-1 Preferred Stock in lieu of cash dividends 8,261.08 shares of Series A-1 Preferred Stock. In connection with this issuance, the Company issued 768,718 shares of Series A-2 Preferred stock to the holders of the Series A-2 Preferred Stock. The Company recorded the fair value of the 8,261.08 shares of Series A-1 Preferred Stock and 768,718 shares of Series A-2 Preferred Stock at $0.6 million and $0.3 million, respectively.

The Company evaluated the redemption values of the Series A-1 Preferred Stock and Series A-2 Preferred Stock and determined that the carrying values of the Series A-1 Preferred Stock and Series A-2 Preferred Stock should be accreted to their redemption values over the period of five years using the interest method as the Series A-1 Preferred Stock and Series A-2 Preferred Stock will become redeemable at the option of the investors after five years from the date of issuance. As a result, the Company recognized accretion of $26.5 million and $(2.9) million related to its Series A-1 Preferred Stock and Series A-2 Preferred Stock, respectively in its consolidated statements of operations for the year ended December 31, 2014. At December 31, 2014, the Company calculated the future redemption values of the Series A-1 and Series A-2 Preferred Stock to be $59.5 million and $19.4 million, respectively.

The table below represents the changes in the carrying value of the Series A-1 Preferred Stock and the Series A-2 Preferred Stock during the year ended December 31, 2014:

		Series A-1 Preferred Stock		Series A-2 Preferred Stock
Carrying value, December 31, 2013		$	26,203,701	$	8,301,294
Issuances at fair value, net of issuance costs			6,684,215		17,584,573
Bifurcation of derivative liability			-		-3,573,390
Accretion of preferred stock to redemption value			26,565,779		-2,938,131
Carrying value, December 31, 2014		$	59,453,695	$	19,374,346

		Series A-1 Preferred Stock		Series A-2 Preferred Stock
Carrying value, December 31, 2012		$	-	$	-
Issuances at fair value, net of issuance costs			25,266,986		12,917,613
Bifurcation of derivative liability			-		-5,498,383
Accretion of preferred stock to redemption value			936,715		882,064
Carrying value, December 31, 2013		$	26,203,701	$	8,301,294

As part of the consideration of the purchase price of the Liberty acquisition, the Company issued 8,715,000 shares of the Company’s Common Stock to Liberty’s investors and recorded the shares of Common Stock at their fair value of $3.0 million. The shares of Common Stock contain a put option whereby the Company is required to purchase the shares at the holders’ option beginning on August 1, 2018 at a per share price equal to the fair value of Common Stock on August 1, 2018 if certain conditions are met as disclosed in, and pursuant to, the rights agreement entered into with Liberty’s investors on August 1, 2013. As a result, the shares of Common Stock are classified outside of permanent equity in accordance with ASC 480-S99-3A.

Stock-Based Compensation

Stock-based compensation to employees is measured based on the fair value of the award on the date of the grant, and is recognized as an expense over the employee’s requisite service period in accordance with ASC 718 – “Compensation-Stock Compensation.” Stock based compensation to non-employees is accounted for in accordance with ASC 505-50 - “Equity-Based Payments to Non-Employees.”

On April 19, 2013, the Company issued a stock option grant to a director to purchase 50,000 shares at an exercise price of $3.90 per share. The grant date fair value of the options was determined to be approximately $16,000 using the Black-Scholes pricing model. Significant assumptions used in the valuation include expected term of 2.0 years, expected volatility of 64%, risk free interest rate of 0.24%, and expected dividend yield of 0%.

On August 1, 2013, the Company entered into option cancellation agreements with all holders of its outstanding stock options as of August 1, 2013. As such, all outstanding option grants were cancelled on that date. During the period from January 1, 2013 through July 31, 2013, the Company recorded a stock compensation expense of $0.5 million. On August 2, 2013, the Company reversed an amount of $0.8 million of stock compensation expense related to the forfeiture of unvested stock options. As of December 31, 2014 and 2013, the Company had no outstanding stock grants.

On January 29, 2014, the Company’s Compensation Committee adopted the 2014 Equity Incentive Plan (the “2014 Plan”). On February 14, 2014, this Plan was amended to provide for awards of up to an aggregate of 20,000,000 shares of restricted Common Stock. The 2014 Plan is intended to further the growth and profitability of the Company by increasing incentives and encouraging share ownership on the part of the employees, members of the board of directors of the Company, and independent contractors of the Company and its subsidiaries (See Item 11).

During 2014, the Company issued 7,909,587 shares of restricted stock (“Restricted Stock”) under the 2014 Plan to certain officers, directors and employees of the Company, subject to vesting, forfeiture and voting restrictions. During 2014, there were 16,816 shares that were forfeited, resulting in 7,892,771 shares outstanding at December 31, 2014.

In order for shares of Restricted Stock to vest, participants must satisfy the Continuing Service Conditions (as defined below) and a Realization Event or a Partial Realization Event (as such terms are defined in the 2014 Plan) must occur on or prior to December 31, 2020, subject to those limitations set forth in each participant’s award agreement. A participant will satisfy the continuing service conditions (the “Continuing Service Conditions”) with respect to 20% of the shares of Restricted Stock on the first six-month anniversary of the grant date, and on each of the four annual anniversaries of the grant date thereafter; provided that the participant remains in continuous employment with the Company or one of its affiliates through each applicable anniversary date. If a Realization Event occurs and the participant remains in continuous employment with the Company or its affiliates through the date of consummation of such Realization Event, the Continuing Service Conditions shall immediately be satisfied with respect to all of the participant’s then outstanding shares of Restricted Stock.

The holders of the Restricted Stock have the right to receive additional shares of Restricted Stock in connection with future issuances of Series A-2 Preferred Stock to the Fir Tree Investors (the “Anti-Dilution Rights”).

The grant date fair value of the Restricted Stock issued during the year ended December 31, 2014 was determined to be $11.9 million. Stock-based compensation expense recognized under these awards for the year ended December 31, 2014 was $2.5 million. Unrecognized compensation expense associated with these awards as of December 31, 2014 is approximately $9.4 million and is expected to be recognized through February 2018. The table below represents the activity of Restricted Stock during 2014:

		Number of Shares
		of Restricted
		Stock
Outstanding at December 31, 2013			-
Grants - 2014
Initial Grant - February 27			7,080,255
Additional Grants - February 28 through March 31			450,138
Additional Grants - April 1 through June 30			122,732
Additional Grants - July 1 through September 30			129,281
Additional Grants - October 1 through December 31			127,181
Total			7,909,587

Forfeitures -2014
February 28 through March 31			-
April 1 through June 30			-5,915
July 1 through September 30			-6,011
October 1 through December 31			-4,890
Total			-16,816
Outstanding at December 31, 2014			7,892,771

During 2012 and 2013, the Company used the Black-Scholes options pricing model to value its stock options, using the assumptions in the following table. Expected volatilities are based on the historical volatility of its stock. The expected term of options represents the period of time that the options granted are expected to be outstanding. The Company uses the simplified method to estimate the expected term for options as no sufficient historical data regarding exercise of options is available to use as a basis to estimate the expected term value. The risk-free rate of periods during the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant. The dividend yield is based on expected dividends to be paid over the term of the options.

A summary of stock option activity and related information for the year ended December 31, 2013 is presented below:
		Number of Options		Weighted
				Average
				Exercise Price
Options
Outstanding, December 31, 2012			2,506,895		3.16
Granted			50,000		3.9
Forfeited			-2,556,895		3.18
Exercised			-		-
Total outstanding at December 31, 2013			-	$	-

Total exercisable at December 31, 2013			-		-

DERIVATIVE_LIABILITY

DERIVATIVE LIABILITY	12 Months Ended
DERIVATIVE LIABILITY	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Derivatives and Fair Value [Text Block]	12	DERIVATIVE LIABILITY

	As discussed in Note 11, the Company analyzed the embedded conversion feature of the Series A-2 Preferred Stock and determined that it qualified as a derivative liability and is required to be bifurcated and accounted for as such since the host and the embedded instrument are not clearly and closely related. The Company performed a valuation of the conversion feature. In performing the valuation, the Company applied the guidance in ASC 820, “Fair Value Measurements”, to nonfinancial assets and liabilities that are recognized or disclosed at fair value on a nonrecurring basis. ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). To measure fair value, the Company incorporates assumptions that market participants would use in pricing the asset or liability, and utilizes market data to the maximum extent possible.

	In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability.

	The Company considered the inputs in this valuation to be level 3 in the fair value hierarchy under ASC 820 and used an equity simulation model to determine the value of conversion feature of the Series A-2 Preferred Stock based on the assumptions below:

				December 31,
				2014				2013
	Annual volatility rate				97.5	%			80	%
	Risk free rate				0.19	%			0.78	%
	Holding Period				.75 years				3.00 years
	Fair Value of common stock				$0.28 per share				$0.35 per share

	Prior to January 1, 2014, an active market for the Company’s common stock did not exist. Accordingly, the fair value of the Company’s common stock prior to January 1, 2014 was estimated using a valuation model with level 3 inputs. During the twelve months ended December 31, 2014, due to significant increases in the trading activity and volume for the Company’s common stock, the Company determined that an active market existed. During the twelve months ended December 31, 2014, the fair value of the Company’s common stock was estimated to be the quoted trading price on the date of measurement, a level 1 input.

	The below table represents the change in the fair value of the derivative liability during the year ended December 31, 2014:

			Year Ended December 31,
			2014			2013
	Fair value of derivative, beginning of year		$	5,297,724		$	-
	Fair value of derivative on the date of issuance			3,573,390			5,498,383
	Gain on change in fair value of derivative			-7,765,004			-200,659
	Fair value of derivative, December 31, 2013		$	1,106,110		$	5,297,724

	The Company recorded a gain of $7.8 million and $0.2 million in its consolidated statements of operations for the years ended December 31, 2014 and 2013, respectively under gain from decrease in fair value of derivative.

INCOME_TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	13	INCOME TAXES

	The Company recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered. In assessing the realizability of deferred tax assets, the Company considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company considers the reversal of existing taxable temporary differences, projected future taxable income, and tax planning strategies in making this assessment. Based upon the level of current taxable losses, at December 31, 2014, the Company believes it is not more likely than not that the Company will realize the benefits of these deductible differences. Therefore, a full valuation allowance has been provided for all the net deferred tax assets.

	As of December 31, 2014, the net operating losses available to offset future taxable income in the U.S federal and state jurisdictions were $28.8 million.

	The table below represents the deferred income tax assets related to the tax consequences on future years of temporary differences between the tax basis of assets and liabilities and their financial reporting basis for the year ended December 31, 2014 and 2013:

	(In thousands)		Years Ended December 31,
			2014		2013

	Deferred tax assets:
	Net operating losses		$	10,067	$	5,440
	Total deferred tax assets			10,067		5,440

	Valuation allowance			-10,067		-5,440
	Net deferred tax assets		$	-	$	-

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
Subsequent Events [Text Block]	14	SUBSEQUENT EVENTS

	Increases in Authorized Share Capital and Issuances of Capital Stock

	On February 10, 2015, the Company filed with the Secretary of State of Nevada (i) an amendment to its Articles of Incorporation to increase the number of authorized shares of Common Stock from 100,000,000 to 300,000,000, and to increase the number of authorized shares of its preferred stock from 100,000,000 to 205,000,000 and (ii) an amendment to the Certificate of Designation, Preferences and Rights of Series A-1 Preferred Stock and Series A-2 Preferred Stock (the “Series A Certificate of Designation”) to increase the number of authorized shares of its Series A-2 Preferred Stock from 95,000,000 to 200,000,000.

	On March 13, 2015, pursuant to Sections 3(a) and 3(d) of the Series A Certificate of Designation, the Company issued an aggregate of 20,228,574 shares of Series A-2 Preferred Stock to Fir Tree Capital Opportunity (LN) Master Fund, L.P. and Fir Tree REF III Tower LLC. Such shares were required to be issued because the Final LQA TCF, as defined in the Series A Certificate of Designation, was less than $1,700,000 for the fiscal year ended December 31, 2014.

	On March 31, 2015, pursuant to the Amended and Restated Limited Liability Company Operating Agreement of CIG, LLC, the Class A-IT9 Interests in CIG, LLC issued to Compartment IT9, LP, having an aggregate exchange value of $508,971, were automatically exchanged for 6,841,008 shares of Common Stock at a rate of $0.0744 per share. No additional consideration was received by the Company in connection with the issuance of the Common Stock in the transaction.

	On March 31, 2015, we issued to the Fir Tree Investors 9,386,490 shares of Series A-2 Preferred Stock pursuant to the anti-dilution provisions contained in the Series A Certificate of Designation, which issuance was triggered by the exchange of certain Class A Interests in CIG, LLC for shares of Common Stock, pursuant to the Amended and Restated Limited Liability Company Operating Agreement of CIG, LLC, dated June 30, 2012, as amended. On March 31, 2015, the Company issued to the Fir Tree Investors, in lieu of cash dividends, 11,558.74 shares of Series A-1 Preferred Stock. In connection with this issuance, the Company issued 3,280,642 adjustment shares of Series A-2 Preferred stock to the Fir Tree Investors.

	Subsequent to December 31, 2014, the Company issued 132,044 shares of restricted stock (“Restricted Stock”) under the 2014 Plan to certain officers, directors and employees of the Company, subject to vesting, forfeiture and voting restrictions. Also, there were 9,940 share there were forfeited, resulting in 122,104 additional shares outstanding subsequent to December 31, 2014.

	Entry into Merger Agreement

	As previously disclosed in a Form 8-K filed with the SEC on March 23, 2015 (the “Merger 8-K”), the Company has recently entered into an Agreement and Plan of Merger (the “Merger Agreement”), dated March 20, 2015, with Vertical Bridge Acquisitions, LLC, a Delaware limited liability company (“Parent”), and Vertical Steel Merger Sub Inc., a Nevada corporation and a wholly-owned subsidiary of Parent (“Merger Sub”). For additional details regarding the terms of the Merger Agreement, including summaries of certain other related documentation, refer to the Merger 8-K and to the Merger Agreement and other documentation filed as exhibits thereto.

	Pursuant to the Merger Agreement, upon the terms and subject to the conditions described therein, at the closing, Merger Sub will merge with and into the Company with the Company surviving as a wholly-owned subsidiary of Parent (the “Merger”). The aggregate amount to be paid by Parent in connection with the closing of the transactions contemplated by the Merger Agreement, including the repayment of approximately $56.4 million in outstanding indebtedness of the Company, is estimated to be approximately $143.0 million, subject to adjustment as described in the Merger Agreement.

	The Merger Agreement contains a limited “go shop” provision that permits the Company to solicit alternative acquisition proposals from third parties through April 24, 2015 (the “Solicitation Period”), and, in certain circumstances, to continue to negotiate with third parties who submit alternative acquisition proposals during the Solicitation Period, through May 4, 2015. The Merger Agreement also contains customary conditions, representations, warranties and covenants for a transaction of that nature, as described more fully in the Merger 8-K.

	Upon the closing of the Merger, the outstanding capital stock of the Company will either be converted into the right to receive a pro rata portion of the Merger Consideration, or cancelled for no consideration, as follows:

	⋅	each outstanding share of Series A-1 Preferred Stock will be converted into the right to receive a pro rata portion of the aggregate Series A-1 Preference Payment (as defined in the Certificate of Designation), which is currently calculated at approximately $62.5 million;

	⋅	each outstanding share of Series A-2 Convertible Preferred Stock will be converted into the right to receive a pro rata portion of the Merger Consideration remaining after the payment of the aggregate Series A-1 Preference Payment, which remaining amount is less than the Series A-2 Preference Payment (as defined in the Certificate of Designation) in the amount of approximately $82.4 million to which the holders of the Series A-2 Preferred Stock would otherwise be entitled;

	⋅	each outstanding share of Series B Preferred Stock, including accrued but unpaid dividends thereon, will be canceled for no consideration; and

	⋅	each outstanding share of Common Stock will be canceled for no consideration.

	Because the aggregate liquidation preferences of the Series A Preferred Stock under the Certificate of Designation, which is currently calculated at approximately $144.9 million, is estimated to be approximately $64.3 million greater than the aggregate Merger Consideration, the Merger Agreement provides that no consideration will be payable in respect of the Series B Preferred Stock (including accrued but unpaid dividends thereon) or the Common Stock.

	Pursuant to a Funding Agreement (the “Funding Agreement”) entered into on March 20, 2015 by and between the Company and the Series A Holders, the Series A Holders have agreed to allocate a portion of the consideration received upon the closing of the Merger or an alternative third party transaction to the holders of the Series B Preferred Stock and Common Stock by depositing into an escrow account promptly after closing, the sum of $1.75 million plus 25% of the excess, if any, of consideration received over $150.0 million, subject to certain limitations. The portion of the escrow amount that will be allocated to the holders of the Series B Preferred Stock and Common Stock will be determined by the Special Committee of the Company’s Board of Directors prior to the closing of the relevant transaction. The entitlement of each holder of Series B Preferred Stock and Common Stock to receive their pro rata share of such escrow amount is subject to such holder’s completion of claims documentation, including a release of legal claims, which will be mailed to them after the closing of the relevant transaction.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents

Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]

Restricted Cash

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

Property, Plant and Equipment, Policy [Policy Text Block]

Property, Equipment and Software

Telecommunication towers and associated asset retirement costs

15-20 years

Software

3 years

Office equipment and furniture

5 years

Vehicles

5 years

Depreciation expense of property, equipment and software for the years ended December 31, 2014 and 2013 was $3.5 million and $2.1 million, respectively.

Asset Retirement Obligations, Policy [Policy Text Block]

Asset Retirement Obligations

Intangible Assets, Finite-Lived, Policy [Policy Text Block]

Intangible Assets

Goodwill and Intangible Assets, Policy [Policy Text Block]

Goodwill

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Impairment of Long-Lived Assets

Lease, Policy [Policy Text Block]

Lease Buy-Outs

Fair Value Measurement, Policy [Policy Text Block]

Fair Value Measurements

Level 1

Quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

Level 2

Level 3

Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The following table sets forth by level with the fair value hierarchy the Company’s assets and liabilities measured at fair value as of December 31, 2014 and 2013:

December 31, 2014

Level 1

Level 2

Level 3

Total

Derivative liability

1,106,110

December 31, 2013

Level 1

Level 2

Level 3

Total

Derivative liability

5,297,724

Revenue Recognition, Policy [Policy Text Block]

Revenue Recognition and Accounts Receivable

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentrations

Rent Expense And Deferred Rent Liability Policy [Policy Text Block]

Rent Expense and Deferred Rent Liability

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

Stock-Based Compensation

Stock-based compensation expense recognized under 2014 restricted stock awards for the year ended December 31, 2014 was $2.5 million.

Related Party Transactions Policy [Policy Text Block]

Related Party Transactions

Losses Allocated To Related Party Investors Policy [Policy Text Block]

Losses Allocated to Related Party Investors

Deferred Financing Costs And Debt Discounts Policy [Policy Text Block]

Deferred Financing Costs and Debt Discounts

Earnings Per Share, Policy [Policy Text Block]

Net Income (Loss) Per Share

Income Tax, Policy [Policy Text Block]

Income Taxes

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

Schedule Of Estimated Useful live of Property, Plant and Equipment [Table Text Block]

Depreciation expense for our property and equipment is computed using the straight-line method over the estimated useful lives of the underlying assets as follows:

Telecommunication towers and associated asset retirement costs

15-20 years

Software

3 years

Office equipment and furniture

5 years

Vehicles

5 years

Schedule Of Derivative Assets And Liabilities [Table Text Block]

The following table sets forth by level with the fair value hierarchy the Company’s assets and liabilities measured at fair value as of December 31, 2014 and 2013:

December 31, 2014

Level 1

Level 2

Level 3

Total

Derivative liability

1,106,110

December 31, 2013

Level 1

Level 2

Level 3

Total

Derivative liability

5,297,724

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	12 Months Ended
ACQUISITIONS (Tables)	Dec. 31, 2014
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Information [Table Text Block]		Unaudited Pro Forma Results of Operations
		Years Ended December 31,
		2014		2013

	Revenues	$	7,370,519	$	5,110,614
	Loss from operations		-10,057,939		-8,999,076
	Net loss	$	-8,356,088	$	-15,263,638

Southern Tower Antenna Rental STAR, PTA-FLA, Inc. Cleartalk and Fidelity Towers, Inc. [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The aggregate purchase price for these acquisitions was allocated as follows:
	Acquired assets:
	Current assets	$	10,848
	Communication towers		2,270,539
	Intangible assets		1,673,000
	Total assets acquired		3,954,387

	Assumed liabilities:
	Deferred revenue		-17,181
	Accrued liabilities		-585
	Asset retirement obligations		-35,539
	Total liabilities assumed		-53,305

	Net assets acquired	$	3,901,082

Tower Access Group, LLC., [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below:

	Acquired assets:
	Current assets	$	4,637
	Communication towers		1,632,012
	Intangible assets		525,000
	Total assets acquired		2,161,649

	Assumed liabilities:
	Deferred revenue		-14,299
	Asset retirement obligations		-32,012
	Total liabilities assumed		-46,311

	Net assets acquired	$	2,115,338

Southern Tower Antenna Rental STAR [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below:

	Acquired assets:
	Current assets	$	33,765
	Communication towers		4,919,388
	Intangible assets		2,443,000
	Total assets acquired		7,396,153

	Assumed liabilities:
	Deferred revenue		-24,387
	Asset retirement obligations		-87,388
	Total liabilities assumed		-111,775

	Net assets acquired	$	7,284,378

Liberty Towers, LLC [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below:

	Acquired assets:
	Prepaid expenses	$	96,870
	Communication towers		20,047,623
	Intangible assets		7,732,170
	Goodwill		554,125
	Total assets acquired		28,430,788

	Assumed liabilities:
	Deferred revenue		-78,427
	Asset retirement obligation		-250,116
	Total purchase price	$	28,102,245

	Consideration:
	Common stock - 8,715,000 shares		3,050,250
	Cash		25,051,995
	Total Consideration	$	28,102,245

Southern Tower Antenna Rental, LLC [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed are shown below.

	Acquired assets:
	Current assets	$	4,494
	Communication towers		13,107,906
	Intangible assets		6,450,000
	Total assets acquired		19,562,400

	Assumed liabilities:
	Deferred revenue		-65,938
	Accrued liabilities		-27,813
	Asset retirement obligations		-207,906
	Total liabilities assumed		-301,657

	Net assets acquired	$	19,260,743

PTA FLA Inc [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The allocation of the purchase price and the estimated fair market values of the assets acquired and liabilities assumed for the acquisition of the one tower from Fidelity Towers Inc. and one tower from Cleartalk described above is shown below.

	Acquired assets:
	Communication towers	$	558,947
	Intangible assets		168,610
	Other current assets		250
	Total assets acquired		727,807

	Assumed liabilities:
	Deferred revenue		-2,603
	Asset retirement obligation		-8,947
	Total liabilities assumed		-11,550

	Net assets acquired	$	716,257

PROPERTY_EQUIPMENT_AND_SOFTWAR1

PROPERTY, EQUIPMENT AND SOFTWARE (Tables)	12 Months Ended
PROPERTY, EQUIPMENT AND SOFTWARE (Tables)	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	As of December 31, 2014 and 2013, property, equipment and software consisted of the following:

		Years Ended December 31,
		2014		2013

	Telecommunications towers	$	66,108,644	$	52,633,298
	Land		722,740		362,740
	Software		133,208		106,663
	Asset retirement obligation asset		1,371,393		1,183,024
	Hardware and office equipment		204,142		196,525
	Furniture & Fixtures		11,249		-
	Vehicles		41,039		41,039
	Total		68,592,415		54,523,289

	Accumulated depreciation		-6,899,719		-3,427,125
	Total		61,692,696		51,096,164

	Construction in progress		5,241,398		6,192,380
	Property, equipment and software, net	$	66,934,094	$	57,288,544

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	12 Months Ended
INTANGIBLE ASSETS (Tables)	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets include the fair value of tenant leases and easements. At December 31, 2014 and 2013, intangible assets included the following:

		Years Ended December 31,
		2014		2013

	Tenant leases	$	18,839,380	$	14,198,380
	Easements and access rights		182,400		152,400
	Total		19,021,780		14,350,780
	Accumulated amortization		-1,227,660		-306,596
	Intangible assets, net	$	17,794,120	$	14,044,184

ASSET_RETIREMENT_OBLIGATIONS_T

ASSET RETIREMENT OBLIGATIONS (Tables)	12 Months Ended
ASSET RETIREMENT OBLIGATIONS (Tables)	Dec. 31, 2014
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Asset Retirement Obligations [Table Text Block]	The following table displays a reconciliation of the balance as of beginning and end of the year and shows the significant changes that have occurred during the years ended December 31, 2014 and 2013:

		Years Ended December 31,
		2014		2013

	Asset retirement obligations, beginning of year	$	1,397,424	$	820,594
	Additions/(Deletions)		56,273		28,287
	Additions as a result of purchase accounting		152,939		466,969
	Deletions due to abandonment		-24,200		-
	Accretion expense		130,140		81,574
	Asset retirement obligations, end of year	$	1,712,576	$	1,397,424

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	12 Months Ended
LONG-TERM DEBT (Tables)	Dec. 31, 2014
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]	The table below summarized the Company’s long-term debt that is not associated with related parties as of December 31, 2014 and 2013:

		Years Ended December 31,
		2014		2013

	Credit facility, due September 6, 2017	$	41,500,000	$	25,500,000
	Total third-party debt		41,500,000		25,500,000
	Current portion		-		-
	Unamortized discount on the credit facility		-1,064,170		-984,376
	Long-term debt, net of current portion and unamortized discounts	$	40,435,830	$	24,515,624

Schedule of Line of Credit Facilities [Table Text Block]	The table below summarized the Company’s borrowings under the Credit Facility during the years ended December 31, 2014 and 2013:

		Years Ended December 31,
		2014		2013

	January 1 through March 31	$	3,000,000	$	-
	April 1 through June 30		3,500,000		-
	July 1 through September 30		1,500,000		10,000,000
	October 1 through December 31		8,000,000		5,500,000
	Total	$	16,000,000	$	15,500,000

RELATEDPARTY_NOTES_PAYABLE_Tab

RELATED-PARTY NOTES PAYABLE (Tables)	12 Months Ended
RELATED-PARTY NOTES PAYABLE (Tables)	Dec. 31, 2014
Related Party Transactions [Abstract]
Schedule Of Related Party Notes Payable [Table Text Block]	The following table represents a list of the notes payable due to related parties as of December 31, 2014 and December 31, 2013:

		Years Ended December 31,
		2014		2013

	Note payable to related party investors, due January 31, 2014	$	-	$	92,196
	Note payable to related party investors, due January 31, 2014		-		49,872
	Note payable to related party investors, due January 31, 2014		-		8,181
	Note payable to related party investors, due August 1, 2018		3,500,000		-
	Note payable to related party investors, due August 1, 2018		3,500,000		-
	Total related party notes payable		7,000,000		150,249
	Current portion		-		-150,249
	Related party notes payable, net of current portion	$	7,000,000	$	-

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
RELATED PARTY TRANSACTIONS (Tables)	Dec. 31, 2014
Related Party Transactions [Abstract]
Schedule Of Net Profit And Liquidation Interest From Investors [Table Text Block]	The following is a summary of the net profits and liquidation interests of the six investors prior to the June 30, 2012 internal restructuring (described in detail below):

		Interests
	Investor Name	Related Party				Company
	InfraTrust Fuenf GmbH &. Co. KG (IT5)		99.999	%			0.001	%
	Infrastructure Asset Pool, LLLP (ITAP)		99.999	%			0.001	%
	InfraTrust Zwei GmbH &. Co. KG (IT2)		99.999	%			0.001	%
	InfraTrust Premium Sieben GmbH & Co. KG (ITP7)		70	%			30	%
	InfraTrust Premium Neun GmbH & Co. KG (ITP9)		60	%			40	%
	Diana Damme (Damme)		60	%			40	%

Schedule of Subordinated Borrowing [Table Text Block]	A summary of the changes in the long-term subordinated obligations to related parties for the year ended December 31, 2014 and 2013 is as follows:

		Years Ended December 31,
		2014			2013

	Balance, beginning of period	$	654,616		$	678,612
	Distributions		-			-7,472
	Management fees		-8,349			-8,350
	Write-off of issuance costs		-			28,944
	Losses allocated to related party investors		-34,670			-37,118
	Termination of A-typical partnership agreement		-450,000			-
	Gain on settlement of obligations		-161,597			-
	Balance, end of period	$	-		$	654,616

Schedule Of Accounts Receivable Related Party [Table Text Block]	Accounts receivable due from related parties are presented separately from other accounts receivable in the Company’s consolidated balance sheets included in this Report. These amounts are unsecured, bear no interest and are due on demand. The below table represents the balances due from related parties as of December 31, 2014 and 2013:

		Years Ended December 31,
		2014			2013

	BAC Infratrust Sechs GmbH & Co. KG (IT6)	$	11,416		$	-
	BAC Infratrust Acht GmbH & Co. KG (IT8)		66,034			197,407
	Total	$	77,450		$	197,407

Schedule Of Accounts Payable Related Party [Table Text Block]	Accounts payable to related parties are presented separately from other accounts payable in the Company’s consolidated balance sheets included in this Report. These amounts are unsecured, bear no interest and are due on demand. The below table represents the balances payable to related parties as of December 31, 2014 and December 31, 2013:

		Years Ended December 31,
		2014			2013

	BAC Infratrust Sechs GmbH & Co. KG (IT6)	$	-		$	21,640
	Berlin Atlantic Capital US, LLC		-			21,504
	Total	$	-		$	43,144

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Future minimum rental payments payable to landlords under non-cancelable operating ground leases (with initial or remaining lease terms in excess of one year) as of December 31, 2014 were as follows:

	Year Ended December 31,
	2015	$	1,732,655
	2016		1,755,932
	2017		1,786,204
	2018		1,841,503
	2019		1,878,806
	Thereafter		25,185,881
	Total minimum operating lease payments	$	34,180,981

Schedule Of Future Minimum Rental Receivables For Operating Leases [Table Text Block]	Future minimum rental payments receivable from tenants under non-cancelable operating tenant leases (with initial or remaining lease terms in excess of one year) as of December 31, 2014 were as follows:

	Year Ended December 31,
	2015	$	7,037,117
	2016		6,845,357
	2017		6,138,788
	2018		4,222,763
	2019		2,472,652
	Thereafter		5,220,253
	Total minimum operating lease receipts	$	31,936,930

Schedule Of Future Minimum Payment Of Debt [Table Text Block]	Future minimum payments owed on the outstanding debt of the Company as of December 31, 2014 are as follows:

		Year Ended December 31,
		2015		2016		2017		2018		2019		Thereafter		Total
	Credit facility	$	-	$	-	$	41,500,000	$	-	$	-	$	-	$	41,500,000
	Related-party notes payable		-		-		7,000,000		-		-		-		7,000,000
	Future interest payments		3,390,896		2,847,938		1,945,313		-		-		-		8,184,147
	Lease obligations		1,732,655		1,755,932		1,786,204		1,841,503		1,878,806		25,185,881		34,180,981
	Total	$	5,123,551	$	4,603,870	$	52,231,517	$	1,841,503	$	1,878,806	$	25,185,881	$	90,865,128

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
STOCKHOLDERS' EQUITY (Tables)	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Schedule Of Changes In Carrying Value Of Preferred Stock [Table Text Block]	The table below represents the changes in the carrying value of the Series A-1 Preferred Stock and the Series A-2 Preferred Stock during the year ended December 31, 2014:

		Series A-1 Preferred Stock		Series A-2 Preferred Stock
	Carrying value, December 31, 2013	$	26,203,701	$	8,301,294
	Issuances at fair value, net of issuance costs		6,684,215		17,584,573
	Bifurcation of derivative liability		-		-3,573,390
	Accretion of preferred stock to redemption value		26,565,779		-2,938,131
	Carrying value, December 31, 2014	$	59,453,695	$	19,374,346

		Series A-1 Preferred Stock		Series A-2 Preferred Stock
	Carrying value, December 31, 2012	$	-	$	-
	Issuances at fair value, net of issuance costs		25,266,986		12,917,613
	Bifurcation of derivative liability		-		-5,498,383
	Accretion of preferred stock to redemption value		936,715		882,064
	Carrying value, December 31, 2013	$	26,203,701	$	8,301,294

Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block]	The table below represents the activity of Restricted Stock during 2014:

		Number of Shares
		of Restricted
		Stock
	Outstanding at December 31, 2013		-
	Grants - 2014
	Initial Grant - February 27		7,080,255
	Additional Grants - February 28 through March 31		450,138
	Additional Grants - April 1 through June 30		122,732
	Additional Grants - July 1 through September 30		129,281
	Additional Grants - October 1 through December 31		127,181
	Total		7,909,587

	Forfeitures -2014
	February 28 through March 31		-
	April 1 through June 30		-5,915
	July 1 through September 30		-6,011
	October 1 through December 31		-4,890
	Total		-16,816
	Outstanding at December 31, 2014		7,892,771

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	A summary of stock option activity and related information for the year ended December 31, 2013 is presented below:
		Number of Options		Weighted
				Average
				Exercise Price
	Options
	Outstanding, December 31, 2012		2,506,895		3.16
	Granted		50,000		3.9
	Forfeited		-2,556,895		3.18
	Exercised		-		-
	Total outstanding at December 31, 2013		-	$	-

	Total exercisable at December 31, 2013		-		-

DERIVATIVE_LIABILITY_Tables

DERIVATIVE LIABILITY (Tables)	12 Months Ended
DERIVATIVE LIABILITY (Tables)	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	The Company considered the inputs in this valuation to be level 3 in the fair value hierarchy under ASC 820 and used an equity simulation model to determine the value of conversion feature of the Series A-2 Preferred Stock based on the assumptions below:

			December 31,
			2014				2013
	Annual volatility rate			97.5	%			80	%
	Risk free rate			0.19	%			0.78	%
	Holding Period			.75 years				3.00 years
	Fair Value of common stock			$0.28 per share				$0.35 per share

Schedule of Derivative Liabilities at Fair Value [Table Text Block]	The below table represents the change in the fair value of the derivative liability during the year ended December 31, 2014:

		Year Ended December 31,
		2014			2013
	Fair value of derivative, beginning of year	$	5,297,724		$	-
	Fair value of derivative on the date of issuance		3,573,390			5,498,383
	Gain on change in fair value of derivative		-7,765,004			-200,659
	Fair value of derivative, December 31, 2013	$	1,106,110		$	5,297,724

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The table below represents the deferred income tax assets related to the tax consequences on future years of temporary differences between the tax basis of assets and liabilities and their financial reporting basis for the year ended December 31, 2014 and 2013:

	(In thousands)	Years Ended December 31,
		2014		2013

	Deferred tax assets:
	Net operating losses	$	10,067	$	5,440
	Total deferred tax assets		10,067		5,440

	Valuation allowance		-10,067		-5,440
	Net deferred tax assets	$	-	$	-

DESCRIPTION_OF_BUSINESS_BASIS_1

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND GOING CONCERN (Details Textual) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Accounting Policies [Line Items]
Working Capital Deficit	$1,000,000
Retained Earnings (Accumulated Deficit)	($68,141,835)	($19,812,222)

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Derivative [Line Items]
Derivative Liability, Current	$1,106,110	$5,297,724	$0
Fair Value, Inputs, Level 1 [Member]
Derivative [Line Items]
Derivative Liability, Current	0	0
Fair Value, Inputs, Level 2 [Member]
Derivative [Line Items]
Derivative Liability, Current	0	0
Fair Value, Inputs, Level 3 [Member]
Derivative [Line Items]
Derivative Liability, Current	$1,106,110	$5,297,724

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) (USD $)	0 Months Ended	1 Months Ended		12 Months Ended
	Sep. 07, 2012	Aug. 31, 2013	Jul. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Variable Interest Entity [Line Items]
Depreciation				$3,500,000	$2,100,000
Asset Retirement Obligation, Accretion Expense				130,140	81,574
Amortization of Intangible Assets				900,000	300,000
Goodwill				554,125	554,125
Impairment of Long-Lived Assets Held-for-use				700,000	500,000
Concentration Risk, Percentage				10.00%	10.00%
Deferred Financing Debt Discount	800,000	800,000		293,000	400,000
Share-Based Compensation			500,000	2,487,145	467,235
Operating Loss From Agreement				100.00%
Losses Allocated To Related Party Investors One				34,670	37,118
Deferred Financing Cost And Debt Discount Amount Withdrawn	10,000,000			16,000,000	15,500,000
Deferred Financing Debt Issuance Cost	200,000			15,000	200,000
Amortization Of Deferred Financing Cost				77,000	69,000
Amortization Of Debt Discount				213,000	151,000
Debt Instrument, Unamortized Discount				1,000,000	1,000,000
Restricted Stock or Unit Expense				11,900,000
Leasing Arrangement [Member]
Variable Interest Entity [Line Items]
Prepaid Rent				1,100,000
TwoThousand Fourteen Restricted Stock Awards [Member]
Variable Interest Entity [Line Items]
Restricted Stock or Unit Expense				2,500,000
Macquarie Bank Limited [Member]
Variable Interest Entity [Line Items]
Debt Instrument, Maturity Date				6-Sep-17
Revolving Credit Facility [Member]
Variable Interest Entity [Line Items]
Deferred Financing Debt Discount				1,100,000	1,000,000
Deferred Financing Debt Issuance Cost					53,000
Amortization Of Deferred Financing Cost				300,000
Debt Instrument, Unamortized Discount					$400,000
ThreeTanants [Member]
Variable Interest Entity [Line Items]
Concentration Risk, Percentage				69.00%	61.00%
Office Equipment [Member]
Variable Interest Entity [Line Items]
Finite-Lived Intangible Asset, Useful Life				5 years
Vehicles [Member]
Variable Interest Entity [Line Items]
Finite-Lived Intangible Asset, Useful Life				5 years
Computer Software, Intangible Asset [Member]
Variable Interest Entity [Line Items]
Finite-Lived Intangible Asset, Useful Life				3 years
Minimum [Member]
Variable Interest Entity [Line Items]
Finite-Lived Intangible Asset, Useful Life				15 years
Rate Of Return				8.00%
Percentage Of Over head Expenses Transferred				60.00%
Minimum [Member] \| Tele communication Towers And Associated Asset Retirement Costs [Member]
Variable Interest Entity [Line Items]
Finite-Lived Intangible Asset, Useful Life				15 years
Maximum [Member]
Variable Interest Entity [Line Items]
Finite-Lived Intangible Asset, Useful Life				20 years
Rate Of Return				20.00%
Percentage Of Over head Expenses Transferred				100.00%
Maximum [Member] \| Tele communication Towers And Associated Asset Retirement Costs [Member]
Variable Interest Entity [Line Items]
Finite-Lived Intangible Asset, Useful Life				20 years
Customer One [Member]
Variable Interest Entity [Line Items]
Concentration Risk, Percentage				48.00%	30.00%
Customer Two [Member]
Variable Interest Entity [Line Items]
Concentration Risk, Percentage				11.00%	19.00%
Customer three [Member]
Variable Interest Entity [Line Items]
Concentration Risk, Percentage				10.00%	12.00%

PROPERTY_EQUIPMENT_AND_SOFTWAR2

PROPERTY, EQUIPMENT AND SOFTWARE (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Telecommunications towers	$66,108,644	$52,633,298
Land	722,740	362,740
Software	133,208	106,663
Asset retirement obligation asset	1,371,393	1,183,024
Hardware and office equipment	204,142	196,525
Furniture & Fixtures	11,249	0
Vehicles	41,039	41,039
Total	68,592,415	54,523,289
Accumulated depreciation	-6,899,719	-3,427,125
Total	61,692,696	51,096,164
Construction in progress	5,241,398	6,192,380
Property, equipment and software, net	$66,934,094	$57,288,544

PROPERTY_EQUIPMENT_AND_SOFTWAR3

PROPERTY, EQUIPMENT AND SOFTWARE (Details Textual) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Depreciation	$3.50	$2.10
Impairment of Long-Lived Assets Held-for-use	$0.70	$0.50

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Tenant leases	$18,839,380	$14,198,380
Easements and access rights	182,400	152,400
Total	19,021,780	14,350,780
Accumulated amortization	-1,227,660	-306,596
Intangible assets, net	$17,794,120	$14,044,184

INTANGIBLE_ASSETS_Details_Text

INTANGIBLE ASSETS (Details Textual) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$0.90	$0.30

ASSET_RETIREMENT_OBLIGATIONS_D

ASSET RETIREMENT OBLIGATIONS (Details) (USD $)	12 Months Ended
ASSET RETIREMENT OBLIGATIONS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
ASSET RETIREMENT OBLIGATIONS [Line Items]
Asset retirement obligations, beginning of year	$1,397,424	$820,594
Additions/(Deletions)	56,273	28,287
Additions as a result of purchase accounting	152,939	466,969
Deletions due to abandonment	-24,200	0
Accretion expense	130,140	81,574
Asset retirement obligations, end of year	$1,712,576	$1,397,424

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (Pro Forma [Member], USD $)	Dec. 31, 2014
Pro Forma [Member]
2015	$1,732,655
2016	1,755,932
2017	1,786,204
2018	1,841,503
2019	1,878,806
Thereafter	25,185,881
Total minimum operating lease payments	$34,180,981

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details 1) (Pro Forma [Member], USD $)	Dec. 31, 2014
Pro Forma [Member]
2015	$7,037,117
2016	6,845,357
2017	6,138,788
2018	4,222,763
2019	2,472,652
Thereafter	5,220,253
Total minimum operating lease payments	$31,936,930

COMMITMENTS_AND_CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details 2) (USD $)	Dec. 31, 2014
2015	$5,123,551
2016	4,603,870
2017	52,231,517
2018	1,841,503
2019	1,878,806
Thereafter	25,185,881
Total	90,865,128
Credit Facility [Member]
2015	0
2016	0
2017	41,500,000
2018	0
2019	0
Thereafter	0
Total	41,500,000
Related Party Notes Payable [Member]
2015	0
2016	0
2017	7,000,000
2018	0
2019	0
Thereafter	0
Total	7,000,000
Future Interest Payments [Member]
2015	3,390,896
2016	2,847,938
2017	1,945,313
2018	0
2019	0
Thereafter	0
Total	8,184,147
Lease obligations [Member]
2015	1,732,655
2016	1,755,932
2017	1,786,204
2018	1,841,503
2019	1,878,806
Thereafter	25,185,881
Total	$34,180,981

COMMITMENTS_AND_CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Details Textual) (USD $)	1 Months Ended		12 Months Ended		0 Months Ended	1 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Textual) (USD $)	Aug. 31, 2013	Jul. 23, 2012	Dec. 31, 2014	Dec. 31, 2013	Sep. 07, 2012	Mar. 26, 2012	Mar. 22, 2012
Commitments And Contingencies [Line Items]
Rental Expenses			$1,900,000	$1,200,000
Maximum Rate Of Annual Escalation On Leases Contain Renewal Options				4.00%
Minimum Term Of Leases Contain Renewal				5 years
Maximum Term Of Leases Contain Renewal				10 years
Registration Payment Arrangement Commitment Fee Percentage	1.50%
Distribution Agreement Commitments Stated Price Per Share		$3
Distribution Agreement Commitments Amount		5,000,000
NEX Group Management SA [Member]
Commitments And Contingencies [Line Items]
Termination Fee Amount						66,000
Investment Advisory Fees						9,500
Line of Credit Facility, Commitment Fee Amount					75,000	50,000
Litigation Settlement Cash Amount	35,000
Litigation Settlement Number Of Shares	120,000
NEX Group Management SA [Member] \| Chief Executive Officer [Member]
Commitments And Contingencies [Line Items]
Management Fees Amount Paid						19,500
NEX Group Management SA [Member] \| Board of Directors Chairman [Member]
Commitments And Contingencies [Line Items]
Management Fees Amount Paid						12,500
Crg Finance Ag [Member]
Commitments And Contingencies [Line Items]
Investment Advisory Fees						$9,500
First Million Raised [Member] \| Common Stock [Member] \| NEX Group Management SA [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage						15.00%
First Million Raised [Member] \| Common Stock [Member] \| Crg Finance Ag [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage							15.00%
First Million Raised [Member] \| Preferred Stock [Member] \| NEX Group Management SA [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage						10.00%
First Million Raised [Member] \| Preferred Stock [Member] \| Crg Finance Ag [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage							10.00%
Second Million Raised [Member] \| Common Stock [Member] \| NEX Group Management SA [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage						12.00%
Second Million Raised [Member] \| Common Stock [Member] \| Crg Finance Ag [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage							12.00%
Second Million Raised [Member] \| Preferred Stock [Member] \| NEX Group Management SA [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage						8.00%
Second Million Raised [Member] \| Preferred Stock [Member] \| Crg Finance Ag [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage							8.00%
Third Million Raised [Member] \| Common Stock [Member] \| NEX Group Management SA [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage						10.00%
Third Million Raised [Member] \| Common Stock [Member] \| Crg Finance Ag [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage							10.00%
Third Million Raised [Member] \| Preferred Stock [Member] \| NEX Group Management SA [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage						6.00%
Third Million Raised [Member] \| Preferred Stock [Member] \| Crg Finance Ag [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage							6.00%
Fourth Million Raised [Member] \| Preferred Stock [Member] \| NEX Group Management SA [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage						4.00%
Fourth Million Raised [Member] \| Preferred Stock [Member] \| Crg Finance Ag [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage							4.00%
Fifth Million Raised [Member] \| Preferred Stock [Member] \| NEX Group Management SA [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage						2.00%
Fifth Million Raised [Member] \| Preferred Stock [Member] \| Crg Finance Ag [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage							2.00%
Debt Placements [Member] \| NEX Group Management SA [Member] \| Senior Notes [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage						0.50%
Debt Placements [Member] \| NEX Group Management SA [Member] \| Senior Notes [Member] \| Pro Forma [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage						0.50%
Debt Placements [Member] \| Crg Finance Ag [Member] \| Senior Notes [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage							0.50%
Debt Placements [Member] \| Crg Finance Ag [Member] \| Senior Notes [Member] \| Pro Forma [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage							0.50%
Series B Preferred Stock [Member]
Commitments And Contingencies [Line Items]
Placement Agent Fee Percentage		15.00%

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets:
Net operating losses	$10,067	$5,440
Total deferred tax assets	10,067	5,440
Valuation allowance	-10,067	-5,440
Net deferred tax assets	$0	$0

INCOME_TAXES_Details_Textual

INCOME TAXES (Details Textual) (USD $)	Dec. 31, 2014
In Millions, unless otherwise specified	Dec. 31, 2014
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$28.80

ACQUISITIONS_Details

ACQUISITIONS (Details) (USD $)	12 Months Ended		1 Months Ended	0 Months Ended		1 Months Ended
ACQUISITIONS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Apr. 30, 2014	Nov. 12, 2014	Dec. 11, 2014	Dec. 31, 2014
Acquired assets:
Goodwill	$554,125	$554,125				$554,125
Total assets acquired	13,510,190	48,720,995				13,510,190
Assumed liabilities:
Total liabilities assumed	209,392	641,750				209,392
Net assets acquired	13,300,798	45,028,995				13,300,798
Consideration:
Common stock - 8,715,000 shares	0	3,050,250
Southern Tower Antenna Rental, LLC [Member]
Acquired assets:
Current assets	4,494					4,494
Communication towers	13,107,906					13,107,906
Intangible assets	6,450,000					6,450,000
Total assets acquired	19,562,400					19,562,400
Assumed liabilities:
Deferred revenue	-65,938					-65,938
Accrued liabilities	-27,813					-27,813
Asset retirement obligations	-207,906					-207,906
Total liabilities assumed	-301,657					-301,657
Net assets acquired	19,260,743					19,260,743
Consideration:
Cash	1,000,000
Liberty Towers, LLC [Member]
Acquired assets:
Prepaid expenses	96,870					96,870
Communication towers	20,047,623					20,047,623
Intangible assets	7,732,170					7,732,170
Goodwill	554,125					554,125
Total assets acquired	28,430,788					28,430,788
Assumed liabilities:
Deferred revenue	-78,427					-78,427
Asset retirement obligations	-250,116					-250,116
Total liabilities assumed	28,102,245					28,102,245
Consideration:
Common stock - 8,715,000 shares	3,050,250
Cash	25,051,995
PTA FLA Inc [Member]
Acquired assets:
Communication towers	558,947					558,947
Intangible assets	168,610					168,610
Other current assets	250					250
Total assets acquired	727,807					727,807
Assumed liabilities:
Deferred revenue	-2,603					-2,603
Asset retirement obligations	-8,947					-8,947
Total liabilities assumed	-11,550					-11,550
Net assets acquired	716,257					716,257
Consideration:
Cash			600,000
Southern Tower Antenna Rental STAR, PTA-FLA, Inc. Cleartalk and Fidelity Towers, Inc. [Member]
Acquired assets:
Current assets	10,848					10,848
Communication towers	2,270,539					2,270,539
Intangible assets	1,673,000					1,673,000
Total assets acquired	3,954,387					3,954,387
Assumed liabilities:
Deferred revenue	-17,181					-17,181
Accrued liabilities	-585					-585
Asset retirement obligations	-35,539					-35,539
Total liabilities assumed	-53,305					-53,305
Net assets acquired	3,901,082					3,901,082
Tower Access Group, LLC., [Member]
Acquired assets:
Current assets	4,637					4,637
Communication towers	1,632,012					1,632,012
Intangible assets	525,000					525,000
Total assets acquired	2,161,649					2,161,649
Assumed liabilities:
Deferred revenue	-14,299					-14,299
Asset retirement obligations	-32,012					-32,012
Total liabilities assumed	-46,311					-46,311
Net assets acquired	2,115,338					2,115,338
Consideration:
Cash				2,100,000
Southern Tower Antenna Rental STAR [Member]
Acquired assets:
Current assets	33,765					33,765
Communication towers	4,919,388					4,919,388
Intangible assets	2,443,000					2,443,000
Total assets acquired	7,396,153					7,396,153
Assumed liabilities:
Deferred revenue	-24,387					-24,387
Asset retirement obligations	-87,388					-87,388
Total liabilities assumed	-111,775					-111,775
Net assets acquired	7,284,378					7,284,378
Consideration:
Cash					$5,800,000	$500,000

ACQUISITIONS_Details_1

ACQUISITIONS (Details 1) (USD $)	12 Months Ended
ACQUISITIONS (Details 1) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Revenues	$7,370,519	$5,110,614
Loss from operations	-10,057,939	-8,999,076
Net loss	($8,356,088)	($15,263,638)

ACQUISITIONS_Details_Textual

ACQUISITIONS (Details Textual) (USD $)

12 Months Ended

0 Months Ended

1 Months Ended

2 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Nov. 21, 2013

Apr. 30, 2014

Jan. 31, 2014

Aug. 31, 2013

Mar. 31, 2014

Sep. 30, 2013

Jun. 30, 2014

Nov. 30, 2013

31-May-14

Jun. 24, 2013

Dec. 11, 2014

Dec. 31, 2014

Nov. 12, 2014

Business Acquisition [Line Items]

Business Combination, Consideration Transferred

$3,900,000

Payments To Acquire Property Plant And Equipment

5,003,748

3,165,050

PTA-FLA, Inc. (Cleartalk) [Member]

Business Acquisition [Line Items]

Business Combination, Consideration Transferred

2,500,000

300,000

Payments To Acquire Property Plant And Equipment

800,000

Payments to Acquire Businesses, Gross

600,000

Liberty Towers, LLC [Member]

Business Acquisition [Line Items]

Business Combination, Consideration Transferred

100,000

25,000,000

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares

8,715,000

Payments to Acquire Businesses, Gross

25,051,995

Southern Tower Antenna Rental, LLC [Member]

Business Acquisition [Line Items]

Business Combination, Consideration Transferred

6,300,000

12,500,000

2,700,000

500,000

Payments to Acquire Businesses, Gross

1,000,000

Fidelity Towers, Inc. [Member]

Business Acquisition [Line Items]

Business Combination, Consideration Transferred

400,000

Payments to Acquire Businesses, Gross

400,000

Four Communication Towers [Member]

Business Acquisition [Line Items]

Payments to Acquire Businesses, Gross

1,100,000

One Communication Tower [Member]

Business Acquisition [Line Items]

Payments to Acquire Businesses, Gross

800,000

PTA-FLA, Inc. Cleartalk and Fidelity Towers [Member]

Business Acquisition [Line Items]

Business Combination, Consideration Transferred

100,000

500,000

1,600,000

Southern Tower Antenna Rental STAR [Member]

Business Acquisition [Line Items]

Payments to Acquire Businesses, Gross

5,800,000

500,000

Tower Access Group, LLC., [Member]

Business Acquisition [Line Items]

Payments to Acquire Businesses, Gross

$2,100,000

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Unamortized discount on the credit facility	($1,000,000)	($1,000,000)
Current portion	0	0
Total third-party debt	41,500,000	25,500,000
Long-term debt, net of current portion and unamortized discounts	40,435,830	24,515,624
Credit Facility, Due September 6 2017 [Member]
Debt Instrument [Line Items]
Unamortized discount on the credit facility	-1,064,170	-984,376
Total third-party debt	41,500,000	25,500,000
Long-term debt, net of current portion and unamortized discounts	$40,435,830	$24,515,624

LONGTERM_DEBT_Details_1

LONG-TERM DEBT (Details 1) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Aug. 02, 2013
Line of Credit Facility [Line Items]
Long-term Line of Credit	$16,000,000	$15,500,000	$10,000,000
Credit Facility - January 1 through March 31 [Member]
Line of Credit Facility [Line Items]
Long-term Line of Credit	3,000,000	0
Credit Facility - April 1 through June 30 [Member]
Line of Credit Facility [Line Items]
Long-term Line of Credit	3,500,000	0
Credit Facility - July 1 through September 30 [Member]
Line of Credit Facility [Line Items]
Long-term Line of Credit	1,500,000	10,000,000
Credit Facility - October 1 through December 31 [Member]
Line of Credit Facility [Line Items]
Long-term Line of Credit	$8,000,000	$5,500,000

LONGTERM_DEBT_Details_Textual

LONG-TERM DEBT (Details Textual) (USD $)	0 Months Ended	1 Months Ended				12 Months Ended		1 Months Ended
LONG-TERM DEBT (Details Textual) (USD $)	Sep. 07, 2012	Dec. 31, 2014	Nov. 30, 2014	31-May-14	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	31-May-13	Aug. 02, 2013	Dec. 31, 2012
Debt Instrument [Line Items]
Debt Instrument, Description						Borrowings under the Credit Facility can be drawn either as Adjusted Base Advances subject to Adjusted Base Rate interest plus a margin of 6.25%; or as Adjusted Eurodollar Advances subject to Eurodollar Rate interest plus a margin of 7.25%. The Credit Facility obligations of Comp Tower include payments of commitment fees of 2%, administrative agent fees, early termination fees and underutilization fees.
Line of Credit Facility, Amount Outstanding		$16,000,000				$16,000,000	$15,500,000		$10,000,000
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate		8.64%				8.64%	10.22%
Line of Credit Facility, Remaining Borrowing Capacity		3,500,000				3,500,000	4,500,000
Debt Instrument, Debt Default, Interest Rate						2.00%
Debt Instrument, Unamortized Discount		1,000,000				1,000,000	1,000,000
Amortization of Debt Discount (Premium)	800,000
Payments of Debt Issuance Costs	400,000				300,000	14,680	52,513
Deferred Finance Costs, Net		299,609				299,609	361,528
Line Of Credit Facility Additional Borrowing Capacity							5,500,000
Line of Credit Facility, Increase (Decrease), Net		5,000,000	5,000,000	5,000,000
Long-term Debt [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Amount Outstanding		41,500,000				41,500,000	25,500,000
Debt Instrument, Interest Rate, Stated Percentage		8.50%				8.50%	8.50%
Loans Payable [Member]
Debt Instrument [Line Items]
Debt Instrument, Periodic Payment								42,981
Debt Instrument, Periodic Payment, Interest								7,981
CIG Comp Tower, LLC [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Amount Outstanding	10,000,000
Debt Instrument, Unused Borrowing Capacity, Amount	15,000,000
ENEX Group Management SA [Member]
Debt Instrument [Line Items]
Payments of Debt Issuance Costs	75,000
Deferred Finance Costs, Net							50,000
Loan From Crg Finance, Due Upon Demand [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Amount Outstanding										$35,000
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate		10.00%				10.00%

RELATEDPARTY_NOTES_PAYABLE_Det

RELATED-PARTY NOTES PAYABLE (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Total related party notes payable	$7,000,000	$150,249
Current portion	0	-150,249
Related party notes payable, net of current portion	7,000,000	0
Investors, Due January 31, 2014 One [Member]
Related Party Transaction [Line Items]
Total related party notes payable	0	92,196
Investors, Due January 31, 2014 Two [Member]
Related Party Transaction [Line Items]
Total related party notes payable	0	49,872
Investors, Due January 31, 2014 Three [Member]
Related Party Transaction [Line Items]
Total related party notes payable	0	8,181
Investors, Due August 1, 2018 One [Member]
Related Party Transaction [Line Items]
Total related party notes payable	3,500,000	0
Investors, Due August 1, 2018 Two [Member]
Related Party Transaction [Line Items]
Total related party notes payable	$3,500,000	$0

RELATEDPARTY_NOTES_PAYABLE_Det1

RELATED-PARTY NOTES PAYABLE (Details Textual) (USD $)	12 Months Ended		1 Months Ended
RELATED-PARTY NOTES PAYABLE (Details Textual) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2012	Apr. 30, 2013	Dec. 10, 2014
Related Party Transaction [Line Items]
Number Of Convertible Debt Interest Converted To Stock		363,567
Non cash Payment On Related Party Notes Payable	$0	$100,000
Unpaid Interest On Convertible Debt		27,000
Notes Payable, Related Parties, Current	0	150,249	0	800,000
Convertible Debt		700,000
Payments of Stock Issuance Costs	0	73,478
Maximum [Member]
Related Party Transaction [Line Items]
Debt Instrument, Convertible, Conversion Price					$3
Minimum [Member]
Related Party Transaction [Line Items]
Debt Instrument, Convertible, Conversion Price					$2
Enex Group Management [Member]
Related Party Transaction [Line Items]
Payments of Stock Issuance Costs		73,000
Investors, Due December 31, 2014 One [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount		799,000
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate		4.00%
Investors, Due December 31, 2014 Two [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount		432,200
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate		4.00%
Investors Due December 31 2014 Three [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount		69,050
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate		4.00%
First Term Payment [Member]
Related Party Transaction [Line Items]
Notes Payable, Related Parties, Current		92,196
Second Term Payment [Member]
Related Party Transaction [Line Items]
Notes Payable, Related Parties, Current		49,872
Third Term Payment [Member]
Related Party Transaction [Line Items]
Notes Payable, Related Parties, Current		8,181
Fir Tree REF III Tower, LLC [Member] \| Commercial Paper [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount						3,500,000
Debt Instrument, Interest Rate, Stated Percentage						15.00%
Debt Instrument, Maturity Date			1-Aug-18
Debt Instrument, Interest Rate Terms			interest being paid or accrued on a quarterly basis.
Fir Tree Capital Opportunity LN Master Fund, L.P., [Member] \| Commercial Paper [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount						$3,500,000
Debt Instrument, Interest Rate, Stated Percentage						15.00%
Debt Instrument, Maturity Date			1-Aug-18
Debt Instrument, Interest Rate Terms			interest being paid or accrued on a quarterly basis.

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details)	Jun. 30, 2012
Infra Trust Zwei Gmbhu Co Kg [Member] \| Related Party [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	100.00%
Infra Trust Zwei Gmbhu Co Kg [Member] \| Parent [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	0.00%
Infrastructure Asset Pool Lllp [Member] \| Related Party [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	100.00%
Infrastructure Asset Pool Lllp [Member] \| Parent [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	0.00%
Infra Trust Fuenf Gmbhu Co Kg [Member] \| Related Party [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	100.00%
Infra Trust Fuenf Gmbhu Co Kg [Member] \| Parent [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	0.00%
Infra Trust Premium Sieben Gmbh and Co Kg [Member] \| Related Party [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	70.00%
Infra Trust Premium Sieben Gmbh and Co Kg [Member] \| Parent [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	30.00%
Infra Trust Premium Neun Gmbh and Co Kg [Member] \| Related Party [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	60.00%
Infra Trust Premium Neun Gmbh and Co Kg [Member] \| Parent [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	40.00%
Diana Damme [Member] \| Related Party [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	60.00%
Diana Damme [Member] \| Parent [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	40.00%

RELATED_PARTY_TRANSACTIONS_Det1

RELATED PARTY TRANSACTIONS (Details 1) (USD $)	12 Months Ended
RELATED PARTY TRANSACTIONS (Details 1) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Balance, beginning of period	$654,616	$678,612
Distributions	0	-7,472
Management fees	-8,349	-8,350
Write-off issuance costs	0	28,944
Losses allocated to related party investors	-34,670	-37,118
Termination of A-typical partnership agreement	-450,000	0
Gain on settlement of obligations	-161,597	0
Balance, end of period	$0	$654,616

RELATED_PARTY_TRANSACTIONS_Det2

RELATED PARTY TRANSACTIONS (Details 2) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Accounts receivable due from related parties	$77,450	$197,407
BAC Infratrust Sechs GmbH Co. KG IT6 [Member]
Related Party Transaction [Line Items]
Accounts receivable due from related parties	11,416	0
BAC Infratrust Acht GmbH & Co. KG IT8 [Member]
Related Party Transaction [Line Items]
Accounts receivable due from related parties	$66,034	$197,407

RELATED_PARTY_TRANSACTIONS_Det3

RELATED PARTY TRANSACTIONS (Details 3) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Accounts payable due to related parties	$0	$43,144
BAC Infratrust Sechs GmbH & Co. KG IT6 [Member]
Related Party Transaction [Line Items]
Accounts payable due to related parties	0	21,640
Berlin Atlantic Capital US, LLC [Member]
Related Party Transaction [Line Items]
Accounts payable due to related parties	$0	$21,504

RELATED_PARTY_TRANSACTIONS_Det4

RELATED PARTY TRANSACTIONS (Details Textual) (USD $)	1 Months Ended	12 Months Ended			1 Months Ended
RELATED PARTY TRANSACTIONS (Details Textual) (USD $)	Aug. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Mar. 31, 2015	Dec. 21, 2010	Feb. 26, 2010	Feb. 16, 2010
Related Party Transaction [Line Items]
Net Losses Allocated To Investors Until Profitable		100.00%
Property Management Fee, Percent Fee		1.00%
Broker Fee Revenue Percent		5.00%
Internal Rate Of Return Class Ait 2								20.00%
Profitability Contingency Class Ait 2								20.00%
Holders Class Sait 2								80.00%
Management Interests						20.00%		20.00%
Return On Capital Contributions Class Ait 5						20.00%
Profitability Contingency Class Ait 5						80.00%
Management Interests Class Ait 5						20.00%
Return On Capital Contributions Class Ait 9							10.00%
Holders Class Ait 9							80.00%
Management Interests Class Ait 9							20.00%
Regulations Promulgated Value				$0.50
Debt Instrument, Convertible, Stock Price Trigger				$5.50
Management Fees Paid To Related Parties		$8,350	$8,350
Profitability Contingency Class Ait 9							10.00%
Conversion Rate Decrease	$1			$2
Conversion Rate	$3			$3
Debt Instrument, Convertible, Carrying Amount of Equity Component				11,518,900
Noncontrolling Interest, Period Increase (Decrease)	2,700,000			800,000
Payments for Fees		100,000	200,000
Related Party Transaction, Expenses from Transactions with Related Party			300,000
Stock Issued During Period, Value, Conversion of Convertible Securities		0
Gain of Debt On Subordinated Obligation		-161,597	0
Repayments Of Subordinated Debt On Termation Of PartnerShip Agreement		-450,000	0
CIG LLC Operating Agreement [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities		11,000,000
Shares Issued, Price Per Share		$0.28
Stock Issued During Period, Shares, Conversion of Convertible Securities		39,490,420
ENEX Group Management SA [Member]
Related Party Transaction [Line Items]
Payments for Fees			66,000
BAC Infratrust Premium Neun & Co [Member] \| Subsequent Event [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities					508,971
Shares Issued, Price Per Share					$0.07
Stock Issued During Period, Shares, Conversion of Convertible Securities		6,841,008
Line of Credit [Member]
Related Party Transaction [Line Items]
Debt Instrument, Fee Amount			$50,000
Maximum [Member]
Related Party Transaction [Line Items]
Debt Conversion, Converted Instrument, Rate		0.00%
Minimum [Member]
Related Party Transaction [Line Items]
Debt Conversion, Converted Instrument, Rate		8.00%

STOCKHOLDERS_EQUITY_Details_Te

STOCKHOLDERS' EQUITY (Details Textual) (USD $)	1 Months Ended	12 Months Ended		6 Months Ended			12 Months Ended	1 Months Ended					3 Months Ended
STOCKHOLDERS' EQUITY (Details Textual) (USD $)	Jul. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012	Mar. 31, 2014	Dec. 18, 2013	Sep. 30, 2014	Aug. 31, 2014	Jun. 30, 2014	Sep. 30, 2014	Mar. 07, 2014	Aug. 31, 2013	Mar. 13, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Expense		$11,900,000
Stock Issued During Period, Value, Conversion of Convertible Securities		0
Stock Issued During Period, Value, New Issues			1,352,910
Proceeds From Issuance Of Common Stock		0	1,352,910
Payments of Stock Issuance Costs		0	73,478
Number Of Convertible Debt Interest Converted To Stock			363,567
Accrued Interest On Convertible Debt			700,000
Stock Issued For Payment Of Issuance Cost			1,500
Payment Made For Settlement Of Debt			35,000
Extinguishment of Debt, Amount			155,000
Stock Issued During Period Shares Settlement Of Debt			120,000
Gains (Losses) on Extinguishment of Debt		0	78,000
Dividends, Preferred Stock, Cash		152,460	90,893
Preferred Stock Convertible Conversion Price Per Share			3
Preferred Stock, Dividend Rate, Percentage			6.00%
Minimum Amount Of Gross Offering Value			40,000,000
Accrued Preferred Dividends		302,488	0
Share-Based Compensation	500,000	2,487,145	467,235
Final LQA TCF Value Minimum Threshold To Issue Additional Series A2 Preferred Stock		1,700,000
Building Cost Minimum Threshold To Issue Additional Series A2 Preferred Stock		4,300,000
Convertible Preferred Stock Conversion Ratio		1.36%
Additional A-1 Adjustment Amount		1,000,000
CIG LLC Operating Agreement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period Shares Issued For Settlement Of Claims			11
Stock Issued During Period Value Issued For Settlement Of Claims			39,490,420
Stock Issued During Period, Value, Conversion of Convertible Securities		11,000,000
Stock Issued During Period, Shares, Conversion of Convertible Securities		39,490,420
Shares Issued, Price Per Share		$0.28		$0.28
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair Value Of Stock Issued			42,000			42,000
Stock Issued During Period, Value, Conversion of Convertible Securities		395
Stock Issued During Period, Shares, Conversion of Convertible Securities		39,490,420
Shares Issued, Price Per Share			$2			$2
Stock Issued During Period, Value, New Issues			8
Proceeds From Issuance Of Common Stock			1,400,000
Payments of Stock Issuance Costs			0.2
Dividends, Preferred Stock, Cash		0	0
Stock Issued During Period Shares New Issues One			0
Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair Value Of Stock Issued		900,000		900,000
Series B Convertible Redeemable Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Preferred Stock, Par or Stated Value Per Share		$0.00	$0.00	$0.00		$0.00
Preferred Stock, Shares Issued		1,680,492	1,680,492	1,680,492		1,680,492
Preferred Stock, Shares Outstanding		1,680,492	1,680,492	1,680,492		1,680,492
Series B Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payments of Stock Issuance Costs			0.5				300,000
Dividends, Preferred Stock, Cash				152,487	150,001	152,460
Stock Issued During Period Shares New Issues One			1,053,777				626,715
Proceeds from Issuance of Preferred Stock and Preference Stock			2,700,000				1,600,000
Preferred Stock, Shares Issued		1,680,492	1,680,492	1,680,492		1,680,492
Preferred Stock, Shares Outstanding		1,680,492	1,680,492	1,680,492		1,680,492
Accrued Preferred Dividends			90,893				18,149
Series A-1 Non-Convertible Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Preferred Stock, Par or Stated Value Per Share		$0.00	$0.00	$0.00		$0.00
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options		59,500,000		59,500,000
Preferred Stock, Shares Issued		504,259	423,330	504,259		423,330
Preferred Stock, Shares Outstanding		504,259	423,330	504,259		423,330
Series A-2 Convertible Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued, Value, Issued for Cash								3,000,000
Temporary Equity, Shares Issued		89,202,402	36,039,902	89,202,402		36,039,902
Preferred Stock Dividends, Shares									453,064
Series A-1 Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued, Shares, Issued for Cash								30,000
Preferred Stock Dividends, Shares										10,871		10,473
Stock Issued During Period, Value, Stock Dividend		1,200,000						1,000,000				1,100,000
Stock Issued During Period Shares Issued For Settlement Of Claims											5,000
Temporary Equity Shares Issued, Fair Value			768,718,000,000		10,473	768,718,000,000				10,871		10,473	10,871
Temporary Equity Shares Issued, Transaction Costs			600,000			600,000
Series A-1 Preferred Stock [Member] \| Securities Purchase Agreement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Temporary Equity, Shares Issued														3,900
Series A-1 Preferred Stock [Member] \| First Three One-Year Periods [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Preferred Stock Dividend Stated Percentage		9.00%		9.00%
Preferred Stock Dividend Percentage On Default		15.00%		15.00%
Series A-1 Preferred Stock [Member] \| One Year Period Commencing on Third Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Preferred Stock Dividend Stated Percentage		11.00%		11.00%
Preferred Stock Dividend Percentage On Default		17.00%		17.00%
Series A-1 Preferred Stock [Member] \| One Year Period Commencing on Fourth Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Preferred Stock Dividend Stated Percentage		13.00%		13.00%
Preferred Stock Dividend Percentage On Default		19.00%		19.00%
Series A-2 Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued, Shares, Issued for Cash								3,228,626
Preferred Stock Dividends, Shares		1,237,414						1,040,132				1,164,806
Stock Issued During Period, Value, Stock Dividend		400,000						1,300,000				600,000
Stock Issued During Period Shares Issued For Settlement Of Claims											560,766
Temporary Equity Shares Issued, Transaction Costs			300,000			300,000
Series A-2 Preferred Stock [Member] \| Securities Purchase Agreement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Temporary Equity, Shares Issued														402,596
Series A-1 Non-Convertible Redeemable Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Preferred Stock, Par or Stated Value Per Share														0.00001
Temporary Equity Shares Issued, Fair Value			3,900,000			3,900,000									23.2
Temporary Equity Shares Issued, Transaction Costs			2,100,000			2,100,000									2.4
Series A-2 Convertible Redeemable Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Preferred Stock, Par or Stated Value Per Share														0.00001
Temporary Equity Shares Issued, Fair Value			400,000			400,000									11.8
Temporary Equity Shares Issued, Transaction Costs			200,000			200,000									1.2
Series A-2 Non-Convertible Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options		19,400,000		19,400,000
Series A1 Preferred Stock And Series A2 Preferred Stoc [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period Value Issued For Settlement Of Claims											1,000,000
Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Preferred Stock, Shares Issued		1,700,000		1,700,000
Subsequent Event [Member] \| Series A-1 Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Temporary Equity, Accretion to Redemption Value													26,500,000
Subsequent Event [Member] \| Series A-2 Preferred Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Temporary Equity, Accretion to Redemption Value		($2,900,000)
Preferred Stock, Shares Issued																20,228,574

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	12 Months Ended
STOCKHOLDERS' EQUITY (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Changes In Carrying Value Of Preferred Stocks [Line Items]
Carrying value	$17	$17
Series A-1 Preferred Stock [Member]
Changes In Carrying Value Of Preferred Stocks [Line Items]
Carrying value	26,203,701	0
Issuances at fair value, net of issuance costs	6,684,215	25,266,986
Bifurcation of derivative liability	0	0
Accretion of preferred stock to redemption value	26,565,779	936,715
Carrying value	59,453,695	26,203,701
Series A-2 Preferred Stock [Member]
Changes In Carrying Value Of Preferred Stocks [Line Items]
Carrying value	8,301,294	0
Issuances at fair value, net of issuance costs	17,584,573	12,917,613
Bifurcation of derivative liability	-3,573,390	-5,498,383
Accretion of preferred stock to redemption value	-2,938,131	882,064
Carrying value	$19,374,346	$8,301,294

STOCKHOLDERS_EQUITY_Details_1

STOCKHOLDERS' EQUITY (Details 1) (Restricted Stock [Member])	12 Months Ended
	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at December 31, 2013	0
Grants - 2014	7,909,587
Forfeitures -2014	-16,816
Outstanding at December 31, 2014	7,892,771
Initial Grant - February 27 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grants - 2014	7,080,255
Additional Grants - February 28 through March 31 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grants - 2014	450,138
Additional Grants - April 1 through June 30 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grants - 2014	122,732
Additional Grants - July 1 through September 30 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grants - 2014	129,281
Additional Grants - October 1 through December 31 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grants - 2014	127,181
February 28 through March 31 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Forfeitures -2014	0
April 1 through June 30 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Forfeitures -2014	-5,915
July 1 through September 30 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Forfeitures -2014	-6,011
October 1 through December 31 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Forfeitures -2014	-4,890

STOCKHOLDERS_EQUITY_Details_2

STOCKHOLDERS' EQUITY (Details 2) (USD $)	12 Months Ended
STOCKHOLDERS' EQUITY (Details 2) (USD $)	Dec. 31, 2013
Stock Option Activity And Related Information [Line Items]
Number of Options, Outstanding	2,506,895
Number of Options, Granted	50,000
Number of Options, Forfeited	-2,556,895
Number of Options, Exercised	0
Number of Options, Outstanding	0
Number of Options, Exercisable	0
Weighted Average Exercise Price, Outstanding	$3.16
Weighted Average Exercise Price, Granted	$3.90
Weighted Average Exercise Price, Forfeited	$3.18
Weighted Average Exercise Price, Exercised	$0
Weighted Average Exercise Price, Outstanding	$0
Weighted Average Exercise Price, Exercisable	$0

DERIVATIVE_LIABILITY_Details

DERIVATIVE LIABILITY (Details) (USD $)	12 Months Ended
DERIVATIVE LIABILITY (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Derivative [Line Items]
Annual volatility rate	97.50%	80.00%
Risk free rate	0.19%	0.78%
Holding period	9 months	3 years
Fair value of common stock	$0.28	$0.35

DERIVATIVE_LIABILITY_Details_1

DERIVATIVE LIABILITY (Details 1) (USD $)	12 Months Ended
DERIVATIVE LIABILITY (Details 1) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Derivative [Line Items]
Fair value of derivative, beginning of year	$5,297,724	$0
Fair value of derivative on the date of issuance	3,573,390	5,498,383
Gain on change in fair value of derivative	-7,765,004	-200,659
Fair value of derivative, December 31, 2013	$1,106,110	$5,297,724

DERIVATIVE_LIABILITY_Details_T

DERIVATIVE LIABILITY (Details Textual) (USD $)	12 Months Ended
DERIVATIVE LIABILITY (Details Textual) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Derivative [Line Items]
Gain on change in fair value of derivatives	$7,765,004	$200,659

SUBSEQUENT_EVENTS_Details_Text

SUBSEQUENT EVENTS (Details Textual) (USD $)

12 Months Ended

1 Months Ended

2 Months Ended

0 Months Ended

1 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Aug. 31, 2013

Mar. 31, 2014

Sep. 30, 2013

Nov. 21, 2013

Jun. 24, 2013

Mar. 20, 2015

Mar. 31, 2015

Mar. 23, 2015

Dec. 31, 2012

Feb. 10, 2015

Mar. 13, 2015

Subsequent Event [Line Items]

Business Combination, Consideration Transferred

$3,900,000

Common Stock, Shares Authorized

100,000,000

Preferred Stock, Shares Authorized

100,000,000

Common Stock [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

761,125

Shares, Outstanding

69,369,314

21,986,123

20,739,931

Liberty Towers, LLC [Member]

Subsequent Event [Line Items]

Business Combination, Consideration Transferred

100,000

25,000,000

Southern Tower Antenna Rental, LLC [Member]

Subsequent Event [Line Items]

Business Combination, Consideration Transferred

6,300,000

12,500,000

2,700,000

500,000

PTA-FLA, Inc. Cleartalk and Fidelity Towers [Member]

Subsequent Event [Line Items]

Business Combination, Consideration Transferred

100,000

500,000

1,600,000

Series B Preferred Stock [Member]

Subsequent Event [Line Items]

Preferred Stock, Shares Issued

1,680,492

Series A-2 Preferred Stock [Member]

Subsequent Event [Line Items]

Preferred Stock, Shares Authorized

95,000,000

Subsequent Event [Member]

Subsequent Event [Line Items]

Business Combination, Consideration Transferred

150,000,000

Common Stock, Shares Authorized

300,000,000

Preferred Stock, Shares Authorized

205,000,000

Preferred Stock, Shares Issued

1,700,000

Sale of Stock, Consideration Received on Transaction

508,971

Sale of Stock, Number of Shares Issued in Transaction

6,841,008

Sale of Stock, Price Per Share

$0.07

Stock Issued During Period, Value, Restricted Stock Award, Forfeitures

9,940

Shares, Outstanding

122,104

Escrow Deposit

1,750,000

Excess Percentage Over Escrow deposit

25.00%

Subsequent Event [Member] | Merger Agreement [Member]

Subsequent Event [Line Items]

Business Combination, Consideration Transferred

64,300,000

Repayments of Long-term Debt

56,400,000

Contractual Obligation

143,000,000

Preferred Stock, Liquidation Preference, Value

144,900,000

Subsequent Event [Member] | Restricted Stock [Member]

Subsequent Event [Line Items]

Shares, Issued

132,044

Subsequent Event [Member] | Fir Tree Investors [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

9,386,490

Stock Issued During Period, Shares, Dividend Reinvestment Plan

11,558.74

Stock Issued During The Period For Adjustment Of Preferred Stock

3,280,642

Subsequent Event [Member] | Series A-1 Preferred Stock [Member]

Subsequent Event [Line Items]

Conversion of Stock, Amount Converted

62,500,000

Subsequent Event [Member] | Series A-2 Preferred Stock [Member]

Subsequent Event [Line Items]

Preferred Stock, Shares Authorized

200,000,000

Preferred Stock, Shares Issued

20,228,574

Subsequent Event [Member] | Series A-2 Convertible Preferred Stock [Member]

Subsequent Event [Line Items]

Conversion of Stock, Amount Converted

$82,400,000