ClearSign Technologies (CLIR) 10-Q13 Nov 142014 Q3 Quarterly reportFinancial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2014	Nov. 13, 2014
Document Information [Line Items]	'	'
Entity Registrant Name	'CLEARSIGN COMBUSTION CORP	'
Entity Central Index Key	'0001434524	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Trading Symbol	'CLIR	'
Entity Common Stock, Shares Outstanding	'	9,676,069
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-14	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

Condensed_Balance_Sheets

Condensed Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current Assets:	'	'
Cash and cash equivalents	$3,277,000	$2,688,000
Prepaid expenses	149,000	118,000
Total current assets	3,426,000	2,806,000
Fixed assets, net	323,000	427,000
Patents and other intangible assets	2,272,000	1,459,000
Other assets	10,000	10,000
Total Assets	6,031,000	4,702,000
Current Liabilities:	'	'
Accounts payable	322,000	297,000
Accrued compensation and taxes	627,000	586,000
Total current liabilities	949,000	883,000
Deferred rent	36,000	31,000
Total liabilities	985,000	914,000
Commitments	'	'
Stockholders' Equity:	'	'
Preferred stock, $0.0001 par value, zero shares issued and outstanding	0	0
Common stock, $0.0001 par value, 9,667,731 and 8,810,674 shares issued and outstanding at September 30, 2014 and December 31, 2013, respectively	1,000	1,000
Additional paid-in capital	24,003,000	17,751,000
Accumulated deficit	-18,958,000	-13,964,000
Total stockholders' equity	5,046,000	3,788,000
Total Liabilities and Stockholders' Equity	$6,031,000	$4,702,000

Condensed_Balance_Sheets_Paren

Condensed Balance Sheets [Parenthetical] (USD $)	Sep. 30, 2014	Dec. 31, 2013
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares issued	9,667,731	8,810,674
Common stock, shares outstanding	9,667,731	8,810,674

Condensed_Statements_of_Operat

Condensed Statements of Operations (USD $)	3 Months Ended		9 Months Ended
Condensed Statements of Operations (USD $)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Co-development revenue	$0	$50,000	$0	$50,000
Cost of co-development revenue	0	34,000	0	34,000
Gross profit	0	16,000	0	16,000
Operating expenses:	'	'	'	'
Research and development	673,000	470,000	1,836,000	1,466,000
General and administrative	1,049,000	911,000	3,162,000	2,685,000
Total operating expenses	1,722,000	1,381,000	4,998,000	4,151,000
Loss from operations	-1,722,000	-1,365,000	-4,998,000	-4,135,000
Other income:	'	'	'	'
Interest income	1,000	3,000	4,000	10,000
Net Loss	($1,721,000)	($1,362,000)	($4,994,000)	($4,125,000)
Net Loss per share - basic and fully diluted (in dollars per share)	($0.18)	($0.15)	($0.53)	($0.47)
Weighted average number of shares outstanding - basic and fully diluted (in shares)	9,657,092	8,801,402	9,451,929	8,790,801

Condensed_Statement_of_Stockho

Condensed Statement of Stockholders' Equity (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Balances at Dec. 31, 2013	$3,788,000	$1,000	$17,751,000	($13,964,000)
Balances (in shares) at Dec. 31, 2013	'	8,810,674	'	'
Shares issued in registered direct offering ($8.00 per share)	6,500,000	0	6,500,000	0
Shares issued in registered direct offering ($8.00 per share) (in shares)	'	812,500	'	'
Issuance costs of registered direct offering	-812,000	0	-812,000	0
Share based payments of warrants	92,000	0	92,000	0
Shares issued for services ($10.26 per share)	166,000	0	166,000	0
Shares issued for services ($10.26 per share) (in shares)	'	16,218	'	'
Shares issued upon exercise of options ($2.20 per share)	35,000	0	35,000	0
Shares issued upon exercise of options ($2.20 per share) (in shares)	10,000	23,337	'	'
Shares issued upon exercise of options ($4.88 per share)	24,000	0	24,000	0
Shares issued upon exercise of options ($4.88 per share) (in shares)	'	5,002	'	'
Share based compensation	247,000	0	247,000	0
Share based compensation (in shares)	'	0	'	'
Net loss	-4,994,000	0	0	-4,994,000
Balances at Sep. 30, 2014	$5,046,000	$1,000	$24,003,000	($18,958,000)
Balances (in shares) at Sep. 30, 2014	'	9,667,731	'	'

Condensed_Statement_of_Stockho1

Condensed Statement of Stockholders' Equity [Parenthetical] (USD $)	9 Months Ended
	Sep. 30, 2014
Stock issued in registered direct offering price per share	$8
Common stock for services per share issue nine	$10.26
Stock issued during period par value exercise of options	$2.20
Stock issued during period par value exercise of options one	$4.88

Condensed_Statements_of_Cash_F

Condensed Statements of Cash Flows (USD $)	9 Months Ended
Condensed Statements of Cash Flows (USD $)	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:	'	'
Net loss	($4,994,000)	($4,125,000)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Common stock issued for services	166,000	181,000
Share based payments	247,000	110,000
Depreciation	181,000	154,000
Abandonment of capitalized patents	67,000	4,000
Deferred rent	5,000	-2,000
Change in operating assets and liabilities:	'	'
Prepaid expenses	-31,000	-94,000
Accounts payable	25,000	-71,000
Accrued compensation	41,000	538,000
Net cash used in operating activities	-4,293,000	-3,305,000
Cash flows from investing activities:	'	'
Acquisition of fixed assets	-77,000	-170,000
Disbursements for patents and other intangible assets	-880,000	-602,000
Net cash used in investing activities	-957,000	-772,000
Cash flows from financing activities:	'	'
Proceeds from issuance of common stock for cash	5,780,000	39,000
net of offering costs	59,000	0
Net cash provided by financing activities	5,839,000	39,000
Net increase (decrease) in cash and cash equivalents	589,000	-4,038,000
Cash and cash equivalents, beginning of period	2,688,000	8,027,000
Cash and cash equivalents, end of period	$3,277,000	$3,989,000

Supplemental_disclosure_of_non

Supplemental disclosure of non-cash operating and financing activities: (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2013
	Sep. 30, 2014	Consultant [Member]	Directors [Member]
Stock Issued During Period, Shares, Issued for Services (in shares)	'	11,250	30,000
Stock Issued During Period, Value, Issued for Services	'	$102,000	$150,000
Warrants Authorized For Issuance To Acquire Common Stock Value	$92,000	'	'
Warrants Authorized For Issuance To Acquire Common Stock Shares Number	20,313	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	10,000	'	'
Shares Issued, Price Per Share	$2.20	'	'
Sale of Stock, Price Per Share	$8.93	'	'
Stock Issued During Period, Shares, Other	7,537	'	'

Organization_and_Description_o

Organization and Description of Business	9 Months Ended
Organization and Description of Business	Sep. 30, 2014
Accounting Policies [Abstract]	'
Organization, Consolidation, Basis Of Presentation, Business Description and Accounting Policies [Text Block]	'
	Note 1 – Organization and Description of Business

	ClearSign Combustion Corporation (ClearSign or the Company) designs and develops technologies that improve both the energy efficiency and emission control characteristics of combustion systems. The Company’s primary technologies include its Electrodynamic Combustion Control™ or ECC™ technology, which introduces a computer-controlled electric field into the combustion region which may better control gas-phase chemical reactions and improve system performance and cost-effectiveness, and its Duplex™ technology, which achieves very low emissions without the need of external flue gas recirculation, selective catalytic reduction, or higher excess air operation. The Company is located in Seattle, Washington and was incorporated in the state of Washington on January 23, 2008.

	The Company has generated limited revenues from operations to date to meet its operating expenses, and has historically financed its operations primarily through issuances of equity securities. The Company has incurred losses since its inception totaling $18,958,000 and expects to experience operating losses and negative cash flow for the foreseeable future. Management believes that the successful growth and operation of the Company’s business is dependent upon its ability to obtain adequate sources of funding through co-development agreements, strategic partnering agreements, or equity or debt financing to adequately support research and development efforts, protect intellectual property, form relationships with strategic partners, and provide for working capital and general corporate purposes. There can be no assurance that the Company will be successful in achieving its long-term plans as set forth above, or that such plans, if consummated, will enable the Company to obtain profitable operations or continue in the long-term as a going concern.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2014
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	Note 2 – Summary of Significant Accounting Policies

	Basis of Presentation

	The accompanying unaudited condensed financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission for Form 10-Q. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. The condensed balance sheet at December 31, 2013 has been derived from the Company’s audited financial statements.

	In the opinion of management, these financial statements reflect all normal recurring and other adjustments necessary for a fair presentation. These financial statements should be read in conjunction with the audited financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2013. Operating results for interim periods are not necessarily indicative of operating results for an entire fiscal year or any other future periods.

	Use of Estimates

	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

	Revenue Recognition

	The Company recognizes revenue on co-development agreements using the percentage of completion method. Under this method, the completion percentage is determined by dividing costs incurred to date by total estimated project costs. Since these projects will require technological development to complete, which by its nature is difficult to predict, the actual cost required to complete contracted work may vary from estimates. Estimated project costs are revised regularly which can alter the reported level of project profitability. Any estimated project losses are recognized in the current reporting period. Customer billings are recorded when cash receipts are probable and in accordance with the underlying co-development contract. If billings exceed recognized revenue, the difference is recorded as a current liability, while any recognized revenues exceeding billings are recorded as a current asset. Recognized revenues are subject to revisions as the contract progresses to completion and actual revenue and cost become certain. Revisions in revenue estimates are reflected in the period in which the facts that give rise to the revision become known. There were no revenues for the three and nine months ended September 30, 2014.

	Cost of Revenue

	Cost of co-development revenue includes both direct and allocated indirect costs of completing the scope of work of co-development agreements. Direct costs include labor, materials and other costs incurred directly in fulfilling co-development agreements. Indirect costs include labor, rent, depreciation and other costs associated with operating the Company. Due to the nature of the work involved, the cost of co-development projects may fluctuate substantially from period to period.

	Cash and Cash Equivalents

	Highly liquid investments purchased with an original maturity of three months or less are considered cash equivalents. Cash is maintained with a commercial bank where accounts are generally guaranteed by the Federal Deposit Insurance Corporation up to $250,000. The Company’s deposits may at times exceed this limit. The Company has not experienced losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.

	Fixed Assets

	Fixed assets are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the respective assets. Leasehold improvements are depreciated over the life of the lease or their useful life, whichever is shorter. All other fixed assets are depreciated over two to four years. Maintenance and repairs are expensed as incurred.

	Patents and Trademarks

	Patents and trademarks are recorded at cost. Amortization is computed using the straight-line method over the estimated useful lives of the assets once they are awarded, which has not yet occurred.

	Impairment of Long-Lived Assets

	The Company tests long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal. During the three and nine months ended September 30, 2014, the Company recorded an impairment loss of $59,000 and $67,000, respectively, from abandonment of capitalized patents.

	Fair Value of Financial Instruments

	Fair value is 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. Assets and liabilities measured at fair value are categorized based on whether or not the inputs are observable in the market and the degree that the inputs are observable. The categorization of financial assets and liabilities within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

	The Company's financial instruments primarily consist of cash and cash equivalents, accounts payable and accrued expenses. As of the balance sheet dates, the estimated fair values of the financial instruments were not materially different from their carrying values as presented on the balance sheets. This is primarily attributed to the short maturities of these instruments. The Company did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value.

	Research and Development

	The cost of research and development is expensed as incurred. Research and development costs consist of salaries, benefits, share based compensation, consulting fees, rent, utilities, depreciation, and consumables.

	Deferred Rent

	Operating lease agreements which contain provisions for future rent increases or periods in which rent payments are reduced or abated are recorded in monthly rent expense in the amount of the total payments over the lease term divided by the number of months of the lease term. The difference between rent expense recorded and the amount paid is credited or charged to deferred rent which is reflected on the accompanying balance sheets.

	Income Taxes

	The Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. Tax benefits from an uncertain tax position are recognized only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate resolution.

	Stock-Based Compensation

	The costs of all employee stock options, as well as other equity-based compensation arrangements, are reflected in the financial statements based on the estimated fair value of the awards on the grant date. That cost is recognized over the period during which an employee is required to provide service in exchange for the award. Stock compensation for stock granted to non-employees is determined as the fair value of the consideration received or the fair value of equity instruments issued, whichever is more reliably measured.

	Net Loss per Common Share

	Basic loss per share is computed by dividing loss available to common stockholders by the weighted-average number of common shares outstanding. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include additional common shares available upon exercise of stock options and warrants using the treasury stock method, except for periods for which no common share equivalents are included because their effect would be anti-dilutive. At September 30, 2014 and 2013, potentially dilutive shares outstanding amounted to 1,241,115 and 1,107,324, respectively.

	Recently Issued Accounting Pronouncements

In June 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 2014-10 which eliminated in its entirety the differential reporting requirements applicable to development stage entities under ASC 915, Development Stage Entities. Thus, the distinction between development stage entities and other types of reporting entities will no longer exist, and all differential reporting requirements applicable to development stage entities were removed from United States generally accepted accounting principles. Specifically, the amendments eliminated the requirements for development stage entities to (1) present inception-to-date information in the income statement, cash flows statement, and statement of stockholders' equity, (2) identify the financial statements as those of a development stage entity, (3) provide a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity becomes an operating company that it had previously been in the development stage. Adoption of ASC 2014-10 is required for annual reporting periods beginning after December 15, 2014 with early application permitted. The Company has elected early application of this standard.

Management does not believe that any other recently issued, but not yet effective standards, if adopted, will have a material effect on the financial statements.

Emerging Growth Company

The Company is an emerging growth company as defined under the Jumpstart Our Business Startups Act of 2012 (JOBS Act). An emerging growth company may delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company will remain an emerging growth company until December 31, 2017, although it will lose that status sooner if its revenues exceed $1 billion, if it issues more than $1 billion in non-convertible debt in a three year period, or if the market value of its common stock that is held by non-affiliates exceeds $700 million as of any June 30. At June 30, 2014, the market value of the Company’s common stock held by non-affiliates totaled $71 million.

Fixed_Assets

Fixed Assets	9 Months Ended
Fixed Assets	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	Note 3 – Fixed Assets

	Fixed assets are summarized as follows:

		September 30,		December 31,
		2014		2013
	Machinery and equipment	$	646,000	$	633,000
	Office furniture and equipment		99,000		95,000
	Leasehold improvements		125,000		62,000
	Accumulated depreciation		-547,000		-366,000
			323,000		424,000
	Construction in progress		-		3,000
		$	323,000	$	427,000

Stockholders_Equity

Stockholders' Equity	9 Months Ended
Stockholders' Equity	Sep. 30, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	Note 4 – Stockholders’ Equity

	Common Stock and Preferred Stock

	The Company is authorized to issue 62,500,000 shares of common stock and 2,000,000 shares of preferred stock. Preferences, limitations, voting powers and relative rights of any preferred stock to be issued may be determined by the Company’s Board of Directors. The Company has not issued any shares of preferred stock.

	In March 2014, the Company completed a registered direct offering of common stock whereby 812,500 shares were issued at $8.00 per share. Gross proceeds from the offering totaled $6.5 million and net cash proceeds approximated $5.8 million. Expenses of the offering approximated $0.8 million. Cash expenses included placement agent fees of $488,000, placement agent legal and other fees of $75,000, issuer legal fees of $113,000, and other costs of $44,000. Non-cash expenses consisted of a warrant to purchase 20,313 shares of the Company’s common stock at $10.00 per share exercisable until March 2019 valued at $92,000.

	Equity Incentive Plan

	The Company has an Equity Incentive Plan (the Plan) which provides for the granting of options to purchase shares of common stock, stock awards to purchase shares at no less than 85% of the value of the shares, and stock bonuses to officers, employees, board members, consultants, and advisors. The Compensation Committee of the Board of Directors is authorized to administer the Plan and establish the grant terms, including the grant price, vesting period and exercise date. As of September 30, 2014, the number of shares reserved for issuance under the Plan totaled 1,075,046 shares. The Plan provides for quarterly increases in the available number of authorized shares equal to the lesser of 10% of any new shares issued by the Company during the quarter immediately prior to the adjustment date or such lesser amount as the Board of Directors shall determine.

	In February and July 2014, the Company granted 122,880 and 19,000 stock options, respectively, under the Plan to certain employees. The stock options have exercise prices of $9.90 and $8.22 per share, the grant date fair value, a contractual life of 10 years, and vest over four years. The fair value of stock options granted estimated on the date of grant using the Black-Scholes option valuation model was $721,000 and $78,000, respectively. The recognized compensation expense associated with these grants for the three and nine months ended September 30, 2014 was $50,000 and $140,000, respectively. The following weighted-average assumptions were utilized in the calculation of the fair value of the stock options:

	Expected life		6.25 years
	Weighted average volatility		74	%
	Forfeiture rate		13	%
	Weighted average risk-free interest rate		1.93	%
	Expected dividend rate		-

	In February 2014, the Company granted 14,625 shares of common stock under the Plan to its three independent directors in accordance with board agreements for service in 2014 and subject to completion of service each quarter. The fair value of the stock at the time of grant was $10.26 per share for a total value of $150,000 which the Company will recognize in general and administrative expense on a pro-rated quarterly basis in 2014, including $37,000 and $112,000 for the three and nine months ended September 30, 2014.

	In the three and nine months ended September 30, 2014, employees acquired 25,004 and 28,339 shares of common stock through the exercise of stock options with strike prices of $2.20 to $4.88 per share. For the three and nine months ended September 30, 2014, the Company received proceeds of $43,000 and $59,000, respectively.

	Outstanding stock option grants at September 30, 2014 and December 31, 2013 totaled 676,843 and 565,765 with 391,910 and 317,354 being vested and exercisable at September 30, 2014 and December 31, 2013, respectively. Stock grants made to date through September 30, 2014 and December 31, 2013 totaled 190,424 shares and 175,799 shares, respectively. Of these amounts, 32,000 and 44,000 at September 30, 2014 and December 31, 2013, respectively, are subject to declining repurchase rights by the Company at $0.0001 per share through September 30, 2016. The recognized compensation expense associated with these grants for the three and nine months ended September 30, 2014 and 2013 totaled $86,000, $247,000, $35,000, and $110,000, respectively. At September 30, 2014, the number of shares reserved under the Plan but unissued totaled 207,779. At September 30, 2014, there was $914,000 of total unrecognized compensation cost related to non-vested share based compensation arrangements granted under the Plan. That cost is expected to be recognized over a weighted average period of 3.0 years.

	Consultant Stock Plan

	On May 2, 2013, the stockholders approved the 2013 Consultant Stock Plan (the Consultant Plan) which provides for the granting of shares of common stock to consultants who provide services related to capital raising, investor relations, and making a market in or promoting the Company’s securities. The Company’s officers, employees, and board members are not entitled to receive grants from the Consultant Plan. The Compensation Committee of the Board of Directors is authorized to administer the Consultant Plan and establish the grant terms. The number of shares reserved for issuance under the Consultant Plan on September 30, 2014 and December 31, 2013 totaled 83,662, and 75,287 shares, respectively. The Consultant Plan provides for quarterly increases in the available number of authorized shares equal to the lesser of 1% of any new shares issued by the Company during the quarter immediately prior to the adjustment date or such lesser amount as the Board of Directors shall determine. In February 2014, the Company granted 7,000 shares of common stock under the Consultant Stock Plan to a consultant for service in 2014 and subject to completion of service each quarter. The fair value of the stock at the time of grant was $10.26 per share for a total value of $72,000 which the Company will recognize in general and administrative expense on a pro-rated quarterly basis in 2014. The Consultant Plan expense for the three and nine months ended September 30, 2014 and 2013 was $18,000, $54,000, $34,000 and $68,000, respectively.

	Warrants

	In conjunction with the March 2014 registered direct offering of common stock, the Company granted a warrant to the placement agent to purchase 20,313 common stock shares at $10.00 per share exercisable until March 2019. The fair value of these warrants was estimated to be $92,000 on the date of the grant using the Black-Scholes option-pricing model. Expected volatility was determined based upon the historical prices of the Company’s common stock. The risk-free rate for periods within the contractual life of the warrants is based on the U.S. Treasury yield in effect at the time of grant. The Company has never declared or paid dividends and has no plans to do so in the foreseeable future. The following weighted-average assumptions were utilized for the calculations:

	Expected life (in years)		5
	Weighted average volatility		74	%
	Weighted average risk-free interest rate		1.49	%
	Expected dividend rate		-

	The Company has the following warrants outstanding at September 30, 2014:

				Total Outstanding Warrants
						Weighted Average		Life
	Exercise Price			Warrants		Exercise Price		(in years)
	$	1.8			80,000	$	1.8		6.39
	$	2.2			118,959	$	2.2		1.61
	$	5			345,000	$	5		2.57
	$	10			20,313	$	10		4.43
					564,272	$	4.14

Related_Party_Transactions

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	Note 5 – Related Party Transactions

	For the three and nine months ended September 30, 2013, the Company incurred consulting fees of $30,000 and $90,000, respectively, to the Alternative Energy Resource Alliance, a non-profit organization whose executive director is David Goodson. In exchange, Mr. Goodson provided scientific consulting services to the Company. Mr. Goodson is a director and co-founder of the Company and, through an irrevocable trust, a significant beneficial owner of the Company's common stock at September 30, 2014.

Commitments

Commitments	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	Note 6 – Commitments

	The Company has a triple net lease for office and laboratory space for the period November 2011 to February 2017. Under the terms of the lease, the Company paid no rent for the period November 2011 to February 2012 and for February 2014. Rent escalates annually by 3%. The Company records monthly rent expense equal to the total of the payments over the lease term divided by the number of months of the lease term. Therefore, rent expense of $5,000 was accrued for the nine months ended September 30, 2014 and for the nine months ended September 30, 2013 the deferred rent was reduced by $2,000. Under the terms of the lease, the Company also pays triple net operating costs which currently approximate $3,000 per month. Minimum future payments under the lease at September 30, 2014 are as follows:

	2014	$	34,000
	2015		137,000
	2016		141,000
	2017		24,000
		$	336,000

	For the three and nine months ended September 30, 2014 and 2013, rent expense amounted to $41,000, $120,000, $34,000, and $101,000, respectively.

	The Company and its Chief Executive Officer, Richard F. Rutkowski, are parties to an employment agreement (the Agreement) which terminates on January 1, 2017, unless earlier terminated. Compensation under the Agreement includes an annual salary of $359,000 with annual cost-of-living adjustments, annual cash and equity bonuses based on performance standards established by the Compensation Committee of the Board of Directors, medical and dental benefits for Mr. Rutkowski and his family, disability insurance, and term life insurance for the benefit of his dependents. The Agreement may be terminated by the Company without cause under certain circumstances, as defined in the Agreement whereby a severance payment would be due in the amount of compensation that would have been due had employment not been terminated or one year of the current annual compensation, whichever is greater.

	The Company has agreements with its three independent directors to compensate them annually after the Company’s common stock commenced trading publicly. The obligation totals $300,000 per year of which $150,000 is to be paid with the Company’s common stock at fair value. Directors are elected for annual terms which expire at the next annual meeting of shareholders but a director shall continue to serve until his or her successor is elected.

	In July 2014, the Company entered into a Field Test Agreement with Southern California-based Aera Energy LLC to demonstrate and test the Duplex technology in a once through steam generator (OTSG) used to facilitate the production of heavy oil in California’s San Joaquin Valley. Under the terms of the agreement, the Company will retrofit an OTSG unit in order to achieve certain performance criteria. Assuming successful completion of the demonstration and testing, the agreement also includes time-sensitive pricing, delivery and installation terms, if elected, that will apply to future purchases by Aera Energy LLC of this Duplex application.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2014
Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy Text Block]	'
	Basis of Presentation

	The accompanying unaudited condensed financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission for Form 10-Q. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. The condensed balance sheet at December 31, 2013 has been derived from the Company’s audited financial statements.

	In the opinion of management, these financial statements reflect all normal recurring and other adjustments necessary for a fair presentation. These financial statements should be read in conjunction with the audited financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2013. Operating results for interim periods are not necessarily indicative of operating results for an entire fiscal year or any other future periods.

Use Of Estimates, Policy [Policy Text Block]	'
	Use of Estimates

	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition

	The Company recognizes revenue on co-development agreements using the percentage of completion method. Under this method, the completion percentage is determined by dividing costs incurred to date by total estimated project costs. Since these projects will require technological development to complete, which by its nature is difficult to predict, the actual cost required to complete contracted work may vary from estimates. Estimated project costs are revised regularly which can alter the reported level of project profitability. Any estimated project losses are recognized in the current reporting period. Customer billings are recorded when cash receipts are probable and in accordance with the underlying co-development contract. If billings exceed recognized revenue, the difference is recorded as a current liability, while any recognized revenues exceeding billings are recorded as a current asset. Recognized revenues are subject to revisions as the contract progresses to completion and actual revenue and cost become certain. Revisions in revenue estimates are reflected in the period in which the facts that give rise to the revision become known. There were no revenues for the three and nine months ended September 30, 2014.

Cost of Sales, Policy [Policy Text Block]	'
	Cost of Revenue

	Cost of co-development revenue includes both direct and allocated indirect costs of completing the scope of work of co-development agreements. Direct costs include labor, materials and other costs incurred directly in fulfilling co-development agreements. Indirect costs include labor, rent, depreciation and other costs associated with operating the Company. Due to the nature of the work involved, the cost of co-development projects may fluctuate substantially from period to period.

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

	Highly liquid investments purchased with an original maturity of three months or less are considered cash equivalents. Cash is maintained with a commercial bank where accounts are generally guaranteed by the Federal Deposit Insurance Corporation up to $250,000. The Company’s deposits may at times exceed this limit. The Company has not experienced losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.

Fixed Assets Policy [Policy Text Block]	'
	Fixed Assets

	Fixed assets are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the respective assets. Leasehold improvements are depreciated over the life of the lease or their useful life, whichever is shorter. All other fixed assets are depreciated over two to four years. Maintenance and repairs are expensed as incurred.

Patents and Trademarks Policy [Policy Text Block]	'
	Patents and Trademarks

	Patents and trademarks are recorded at cost. Amortization is computed using the straight-line method over the estimated useful lives of the assets once they are awarded, which has not yet occurred.

Impairment Of Long Lived Asset Policy [Policy Text Block]	'
	Impairment of Long-Lived Assets

	The Company tests long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal. During the three and nine months ended September 30, 2014, the Company recorded an impairment loss of $59,000 and $67,000, respectively, from abandonment of capitalized patents.

Fair Value Of Financial Instruments, Policy [Policy Text Block]	'
	Fair Value of Financial Instruments

	Fair value is 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. Assets and liabilities measured at fair value are categorized based on whether or not the inputs are observable in the market and the degree that the inputs are observable. The categorization of financial assets and liabilities within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

	The Company's financial instruments primarily consist of cash and cash equivalents, accounts payable and accrued expenses. As of the balance sheet dates, the estimated fair values of the financial instruments were not materially different from their carrying values as presented on the balance sheets. This is primarily attributed to the short maturities of these instruments. The Company did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value.

Research and Development Expense, Policy [Policy Text Block]	'
	Research and Development

	The cost of research and development is expensed as incurred. Research and development costs consist of salaries, benefits, share based compensation, consulting fees, rent, utilities, depreciation, and consumables.

Deferred Rent Policy [Policy Text Block]	'
	Deferred Rent

	Operating lease agreements which contain provisions for future rent increases or periods in which rent payments are reduced or abated are recorded in monthly rent expense in the amount of the total payments over the lease term divided by the number of months of the lease term. The difference between rent expense recorded and the amount paid is credited or charged to deferred rent which is reflected on the accompanying balance sheets.

Income Tax, Policy [Policy Text Block]	'
	Income Taxes

	The Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. Tax benefits from an uncertain tax position are recognized only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate resolution.

Share-Based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
	Stock-Based Compensation

	The costs of all employee stock options, as well as other equity-based compensation arrangements, are reflected in the financial statements based on the estimated fair value of the awards on the grant date. That cost is recognized over the period during which an employee is required to provide service in exchange for the award. Stock compensation for stock granted to non-employees is determined as the fair value of the consideration received or the fair value of equity instruments issued, whichever is more reliably measured.

Earnings Per Share, Policy [Policy Text Block]	'
	Net Loss per Common Share

	Basic loss per share is computed by dividing loss available to common stockholders by the weighted-average number of common shares outstanding. Diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include additional common shares available upon exercise of stock options and warrants using the treasury stock method, except for periods for which no common share equivalents are included because their effect would be anti-dilutive. At September 30, 2014 and 2013, potentially dilutive shares outstanding amounted to 1,241,115 and 1,107,324, respectively.

New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recently Issued Accounting Pronouncements

	In June 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 2014-10 which eliminated in its entirety the differential reporting requirements applicable to development stage entities under ASC 915, Development Stage Entities. Thus, the distinction between development stage entities and other types of reporting entities will no longer exist, and all differential reporting requirements applicable to development stage entities were removed from United States generally accepted accounting principles. Specifically, the amendments eliminated the requirements for development stage entities to (1) present inception-to-date information in the income statement, cash flows statement, and statement of stockholders' equity, (2) identify the financial statements as those of a development stage entity, (3) provide a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity becomes an operating company that it had previously been in the development stage. Adoption of ASC 2014-10 is required for annual reporting periods beginning after December 15, 2014 with early application permitted. The Company has elected early application of this standard.

	Management does not believe that any other recently issued, but not yet effective standards, if adopted, will have a material effect on the financial statements.

Growing Company [Policy Text Block]	'
	Emerging Growth Company

	The Company is an emerging growth company as defined under the Jumpstart Our Business Startups Act of 2012 (JOBS Act). An emerging growth company may delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company will remain an emerging growth company until December 31, 2017, although it will lose that status sooner if its revenues exceed $1 billion, if it issues more than $1 billion in non-convertible debt in a three year period, or if the market value of its common stock that is held by non-affiliates exceeds $700 million as of any June 30. At June 30, 2014, the market value of the Company’s common stock held by non-affiliates totaled $71 million.

Fixed_Assets_Tables

Fixed Assets (Tables)	9 Months Ended
Fixed Assets (Tables)	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'
	Fixed assets are summarized as follows:

		September 30,		December 31,
		2014		2013
	Machinery and equipment	$	646,000	$	633,000
	Office furniture and equipment		99,000		95,000
	Leasehold improvements		125,000		62,000
	Accumulated depreciation		-547,000		-366,000
			323,000		424,000
	Construction in progress		-		3,000
		$	323,000	$	427,000

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	9 Months Ended
Stockholders' Equity (Tables)	Sep. 30, 2014
Schedule Of Share Based Compensation Warrants Activity [Table Text Block]	'
	The Company has the following warrants outstanding at September 30, 2014:

				Total Outstanding Warrants
						Weighted Average		Life
	Exercise Price			Warrants		Exercise Price		(in years)
	$	1.8			80,000	$	1.8		6.39
	$	2.2			118,959	$	2.2		1.61
	$	5			345,000	$	5		2.57
	$	10			20,313	$	10		4.43
					564,272	$	4.14

Warrant [Member]	'
Schedule Of Share Based Payment Award Warrants Valuation Assumptions [Table Text Block]	'
	The following weighted-average assumptions were utilized for the calculations:

	Expected life (in years)		5
	Weighted average volatility		74	%
	Weighted average risk-free interest rate		1.49	%
	Expected dividend rate		-

Equity Incentive Plan [Member]	'
Schedule Of Share Based Payment Award Warrants Valuation Assumptions [Table Text Block]	'
	The following weighted-average assumptions were utilized in the calculation of the fair value of the stock options:

	Expected life		6.25 years
	Weighted average volatility		74	%
	Forfeiture rate		13	%
	Weighted average risk-free interest rate		1.93	%
	Expected dividend rate		-

Commitments_Tables

Commitments (Tables)	9 Months Ended
Commitments (Tables)	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'
	Under the terms of the lease, the Company also pays triple net operating costs which currently approximate $3,000 per month. Minimum future payments under the lease at September 30, 2014 are as follows:

	2014	$	34,000
	2015		137,000
	2016		141,000
	2017		24,000
		$	336,000

Organization_and_Description_o1

Organization and Description of Business (Details Textual) (USD $)	3 Months Ended		9 Months Ended		80 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014
Organization and Description of Business [Line Items]	'	'	'	'	'
Net Loss	$1,721,000	$1,362,000	$4,994,000	$4,125,000	$18,958,000

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Details Textual) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2013	Jun. 30, 2014
Variable Interest Entity [Line Items]	'	'	'	'
Cash, FDIC Insured Amount	$250,000	$250,000	'	'
Exploration Abandonment and Impairment Expense	59,000	67,000	4,000	'
Weighted Average Number of Shares Outstanding, Diluted	'	1,241,115	1,107,324	'
Emerging Growth Company Minimum Revenue	'	1,000,000,000	'	'
Emerging Growth Company Non Convertible Debt	1,000,000,000	1,000,000,000	'	'
Emerging Growth Company Minimum Non-Affiliate Market Value Of Common Stock	'	'	'	700,000,000
Tax Benefits Recognized Description	'	'The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate resolution.	'	'
Emerging Growth Company Non-Affiliate Market Value Of Common Stock	'	'	'	$71,000,000

Fixed_Assets_Details

Fixed Assets (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]	'	'
Machinery and equipment	$646,000	$633,000
Office furniture and equipment	99,000	95,000
Leasehold improvements	125,000	62,000
Accumulated depreciation	-547,000	-366,000
Property Plant and Equipment Gross Excluding Construction In Progress	323,000	424,000
Construction in progress	0	3,000
Property, Plant and Equipment, Net, Total	$323,000	$427,000

Stockholders_Equity_Details

Stockholders' Equity (Details) (Equity Incentive Plan [Member])	9 Months Ended
	Sep. 30, 2014
Equity Incentive Plan [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Expected life	'6 years 3 months
Weighted average volatility	74.00%
Forfeiture rate	13.00%
Weighted average risk-free interest rate	1.93%
Expected dividend rate	0.00%

Stockholders_Equity_Details_1

Stockholders' Equity (Details 1) (Warrant [Member])	9 Months Ended
Stockholders' Equity (Details 1) (Warrant [Member])	Sep. 30, 2014
Warrant [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Expected life (in years)	'5 years
Weighted average volatility	74.00%
Weighted average risk-free interest rate	1.49%
Expected dividend rate	0.00%

Stockholders_Equity_Details_2

Stockholders' Equity (Details 2) (USD $)	9 Months Ended
Stockholders' Equity (Details 2) (USD $)	Sep. 30, 2014
Class of Warrant or Right [Line Items]	'
Warrants Outstanding	564,272
Warrants Outstanding Weighted Average Exercise Price	$4.14
Exercise Price 1.80 [Member]	'
Class of Warrant or Right [Line Items]	'
Warrants Outstanding	80,000
Warrants Outstanding Weighted Average Exercise Price	$1.80
Warrants Outstanding Remaining Life (in Years)	'6 years 4 months 20 days
Exercise Price 2.20 [Member]	'
Class of Warrant or Right [Line Items]	'
Warrants Outstanding	118,959
Warrants Outstanding Weighted Average Exercise Price	$2.20
Warrants Outstanding Remaining Life (in Years)	'1 year 7 months 10 days
Exercise Price 5.00 [Member]	'
Class of Warrant or Right [Line Items]	'
Warrants Outstanding	345,000
Warrants Outstanding Weighted Average Exercise Price	$5
Warrants Outstanding Remaining Life (in Years)	'2 years 6 months 25 days
Exercise Price 10.00 [Member]	'
Class of Warrant or Right [Line Items]	'
Warrants Outstanding	20,313
Warrants Outstanding Weighted Average Exercise Price	$10
Warrants Outstanding Remaining Life (in Years)	'4 years 5 months 5 days

Stockholders_Equity_Details_Te

Stockholders' Equity (Details Textual) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

3 Months Ended

Mar. 31, 2014

Sep. 30, 2014

Sep. 30, 2013

Mar. 31, 2014

Sep. 30, 2014

Dec. 31, 2013

Feb. 28, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Jul. 31, 2014

Feb. 28, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2016

Mar. 31, 2014

Registered Direct Offering [Member]

Consultant Plan [Member]

Consultant Plan One [Member]

Equity Incentive Plan [Member]

Legal Fees [Member]

Minimum [Member]

Maximum [Member]

Subsequent Event [Member]

Registered Direct Offering [Member]

Class of Stock [Line Items]

Stock Issued During Period, Value, New Issues

$6,500,000

Net proceeds from Issuance of Common Stock

5,800,000

Warrants Authorized For Issuance To Acquire Common Stock Shares Number

20,313

Exercise Price Of Warrants

$10

Warrants Authorized For Issuance To Acquire Common Stock Value

92,000

Stock Issued During Period, Value, Issued for Noncash Considerations

113,000

Common Stock, Shares Authorized

62,500,000

Issuance costs of initial public offering

800,000

Preferred Stock, Shares Authorized

2,000,000

Share Based Compensation Arrangement By Share Based Payment Award Purchase Price Share Minimum

85.00%

Common Stock, Capital Shares Reserved for Future Issuance

1,075,046

Increase Decrease Of Share Based Compensation Arrangement By Share Based Payment Award Percentage

10.00%

Share-based Compensation Outstanding - Reserved but unissued shares under the Plan

83,662

75,287

676,843

565,765

Declining Repurchase Rights Per Share

$0.00

Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized

914,000

Declining Repurchase Rights Value

32,000

44,000

Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Subject To Repurchase Rights Decline

14,625

Stock Issued During Period, Value, Issued For Services

72,000

Adjustments to Additional Paid in Capital Stock Issued Registered Direct Offering

812,500

Stock Issued In Registered Direct Offering Price Per Share

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

19,000

122,880

190,424

175,799

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value

$10.26

$8.22

$9.90

$10.26

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term

'10 years

Share-Based Compensation

247,000

110,000

86,000

35,000

247,000

110,000

Shares Reserved Unissued

207,779

Selling, General and Administrative Expense, Total

37,000

112,000

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

'3 years

Placement Agent Fees

488,000

Payments for Placement Agent Legal Fees

75,000

Other Cost and Expense, Operating

44,000

Stock or Unit Option Plan Expense

18,000

34,000

54,000

68,000

Stock Option Plan Description

'The Consultant Plan provides for quarterly increases in the available number of authorized shares equal to the lesser of 1% of any new shares issued by the Company during the quarter immediately prior to the adjustment date or such lesser amount as the Board of Directors shall determine.

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number

391,910

317,354

Stock Granted During Period, Value, Share-Based Compensation, Gross

78,000

721,000

150,000

Stock Issued During Period, Shares, Issued for Services

7,000

Adjustments to Additional Paid in Capital, Share-based Compensation, Restricted Stock Unit or Restricted Stock Award, Requisite Service Period Recognition

50,000

140,000

Stock Issued During Period, Shares, Acquisitions

25,004

28,339

Investment Options, Exercise Price

$2.20

$4.88

Proceeds from Issuance of Common Stock

$43,000

$59,000

Related_Party_Transactions_Det

Related Party Transactions (Details Textual) (USD $)	3 Months Ended	9 Months Ended
Related Party Transactions (Details Textual) (USD $)	Sep. 30, 2013	Sep. 30, 2013
Related Party Transaction [Line Items]	'	'
Consulting Fee	$30,000	$90,000

Commitments_Details

Commitments (Details) (USD $)	Sep. 30, 2014
Operating Leased Assets [Line Items]	'
2014	$34,000
2015	137,000
2016	141,000
2017	24,000
Operating Leases, Future Minimum Payments Due	$336,000

Commitments_Details_Textual

Commitments (Details Textual) (USD $)	3 Months Ended		9 Months Ended
Commitments (Details Textual) (USD $)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Loss Contingencies [Line Items]	'	'	'	'
Rent Expense Escalation Percentage	'	'	3.00%	'
Increase In Deferred Rent	'	'	$5,000	'
Reduction In Deferred Rent	'	'	'	2,000
Operating Leases, Rent Expense	41,000	120,000	34,000	101,000
Contractual Obligation	300,000	'	300,000	'
Obligation To Pay In Common Stock At Fair Value	150,000	'	150,000	'
Employee Benefits and Share-based Compensation	'	'	359,000	'
Triple Net Operating Cost	'	'	$3,000	'