T3M (TTTM) 10-Q 19 Nov 13 2013 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 15, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'T3 Motion, Inc.	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	22,100,777
Amendment Flag	'false	'
Entity Central Index Key	'0001434589	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets:	'	'
Cash and cash equivalents	$35,228	$1,293,136
Restricted cash	0	10,000
Accounts receivable, net	823,942	538,314
Inventories	1,218,878	1,159,441
Prepaid expenses and other current assets	398,572	679,235
Total current assets	2,476,620	3,680,126
Property and equipment, net	28,973	74,631
Total assets	2,505,593	3,754,757
Current liabilities:	'	'
Accounts payable	1,161,164	1,162,917
Accrued expenses	429,765	713,646
Derivative liabilities	4,693,052	16,735,869
Secured line of credit	750,000	'
Current portion of notes payable, related parties	130,000	1,000,000
Current portion of senior convertible debentures, net of discount	'	405,508
Total current liabilities	7,163,981	20,017,940
Notes payable, related parties, net of current portion	1,000,000	'
Senior convertible debentures, net of discount and current portion	3,160,483	'
Total liabilities	11,324,464	20,017,940
Stockholders’ deficit:	'	'
Series A convertible preferred stock, $0.001 par value; 20,000,000 shares authorized; none outstanding at September 30, 2013 and December 31, 2012	0	0
Common stock, $0.001 par value; 150,000,000 shares authorized; 22,100,777 and 15,296,777 shares issued and outstanding at September 30, 2013 and December 31, 2012, respectively	22,102	15,297
Common stock subscribed but unissued	20,000	647,625
Additional paid-in capital	61,166,737	59,484,297
Accumulated deficit	-70,032,079	-76,414,771
Accumulated other comprehensive income	4,369	4,369
Total stockholders’ deficit	-8,818,871	-16,263,183
Total liabilities and stockholders’ deficit	$2,505,593	$3,754,757

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parentheticals) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Series A convertible preferred stock, par value (in Dollars per share)	$0.00	$0.00
Series A convertible preferred stock, shares authorized (in Shares)	20,000,000	20,000,000
Series A convertible preferred stock, outstanding (in Shares)	0	0
Common stock, par value (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized (in Shares)	250,000,000	250,000,000
Common stock, shares issued (in Shares)	22,100,777	15,296,777
Common stock, shares outstanding (in Shares)	22,100,777	15,296,777

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net revenues	$726,148	$884,924	$3,285,733	$3,746,243
Cost of net revenues	607,740	678,617	2,538,506	3,159,464
Gross profit	118,408	206,307	747,227	586,779
Operating Expenses:	'	'	'	'
Sales and marketing	132,291	472,890	603,249	1,453,056
Research and development	124,401	179,694	585,485	645,498
General and administrative	482,903	864,696	1,911,555	2,730,220
Total operating expenses	739,595	1,517,280	3,100,289	4,828,774
Loss from operations	-621,187	-1,310,973	-2,353,062	-4,241,995
Other income (expense):	'	'	'	'
Interest income	'	7	5	817
Other income (expense), net	-2,831,709	-351,565	13,090,282	-396,717
Interest expense	-842,434	-226,007	-4,352,614	-346,228
Total other income (expense), net	-3,674,143	-577,565	8,737,673	-742,128
Income (loss) before provision for income tax	-4,295,330	-1,888,538	6,384,611	-4,984,123
Provision for income tax	'	'	1,919	3,150
Net income (loss)	($4,295,330)	($1,888,538)	$6,382,692	($4,987,273)
Weighted average number of common shares outstanding:	'	'	'	'
Basic and diluted (in Shares)	22,073,603	12,906,027	18,177,048	12,890,368
Net income (loss) per share:	'	'	'	'
Basic and diluted (in Dollars per share)	($0.19)	($0.15)	$0.35	($0.39)

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ DEFICIT (UNAUDITED) (USD $)	Common Stock [Member]	Common Stock Subscription [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
BALANCE at Dec. 31, 2012	$15,297	$647,625	$59,484,297	($76,414,771)	$4,369	($16,263,183)
BALANCE (in Shares) at Dec. 31, 2012	15,296,777	1,962,500	'	'	'	'
Exercise of warrants	27	'	2,623	'	'	2,650
Exercise of warrants (in Shares)	26,500	'	'	'	'	'
Common stock issued for conversion of senior convertible debentures	4,565	'	451,935	'	'	456,500
Common stock issued for conversion of senior convertible debentures (in Shares)	4,565,000	'	'	'	'	'
Common stock issued in connection with senior convertible debentures	2,213	-705,125	702,912	'	'	'
Common stock issued in connection with senior convertible debentures (in Shares)	2,212,500	-2,212,500	'	'	'	'
Common stock subscribed in connection with senior convertible debentures	'	77,500	'	'	'	77,500
Common stock subscribed in connection with senior convertible debentures (in Shares)	'	500,000	'	'	'	'
Reclassification of derivative liabilities to additional paid-in capital upon conversion of senior convertible debentures	'	'	136,072	'	'	136,072
Share-based compensation expense	'	'	388,898	'	'	388,898
Net income	'	'	'	6,382,692	'	6,382,692
BALANCE at Sep. 30, 2013	$22,102	$20,000	$61,166,737	($70,032,079)	$4,369	($8,818,871)
BALANCE (in Shares) at Sep. 30, 2013	22,100,777	250,000	'	'	'	'

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income (loss)	$6,382,692	($4,987,273)
Adjustments to reconcile net income (loss) to net cash used in operating activities:	'	'
Depreciation and amortization	45,658	148,782
Warranty expense	51,874	73,118
Bad debt expense	3,228	'
Share-based compensation expense	388,898	548,033
Change in fair value of derivative liabilities	-13,066,130	-126,530
Amortization of debt discounts and deferred financing fees	3,489,752	226,077
Estimated fair value of derivative liabilities in excess of face value of the senior convertible debentures, net of imputed interest	736,885	'
Incremental cost related to modification of warrants	'	498,686
Change in operating assets and liabilities:	'	'
Restricted cash	10,000	'
Accounts receivable	-288,856	-22,431
Inventories	-59,437	15,368
Prepaid expenses and other current assets	17,386	-8,222
Accounts payable and accrued expenses	-337,508	820,633
Net cash used in operating activities	-2,625,558	-2,813,759
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from borrowings on related party bridge loan	150,000	'
Repayments of related party bridge loan	-20,000	'
Proceeds from notes payable	'	735,000
Payment of financing fees	'	-4,013
Net borrowings on secured line of credit	735,000	'
Proceeds from senior convertible debentures	500,000	'
Proceeds from exercise of common stock warrants	2,650	'
Net cash provided by financing activities	1,367,650	730,987
NET DECREASE IN CASH AND CASH EQUIVALENTS	-1,257,908	-2,082,772
CASH AND CASH EQUIVALENTS — beginning of period	1,293,136	2,184,939
CASH AND CASH EQUIVALENTS — end of period	35,228	102,167
Cash paid during the period for:	'	'
Interest	109,315	101,997
Income taxes	1,919	3,150
Supplemental disclosure of non cash investing and financing activities:	'	'
Deferred financing fees deducted from proceeds of borrowings on secured line of credit	15,000	'
Accrued financing fees payable in common stock	'	26,250
Deferred financing fees included in prepaid expenses	'	15,000
Common stock subscribed but unissued in connection with senior convertible debenture offering recorded as a debt discount	20,000	'
Debt discount and derivative liabilities related to embedded conversion feature and warrants recorded upon issuance of debt and warrants	'	386,585
Common stock issued in connection with senior convertible debenture offering recorded as a debt discount	57,500	'
Debt discount related to estimated fair value of warrants and conversion features issued in connection with senior convertible debentures	372,500	'
Issuance of common stock upon conversion of senior convertible debentures	456,500	'
Reclassification of conversion feature derivative liabilities upon conversion of senior convertible debentures	$136,072	'

NOTE_1_DESCRIPTION_OF_BUSINESS

NOTE 1 - DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

'

Significant Accounting Policies [Text Block]

'

NOTE 1 — DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

T3 Motion, Inc. was incorporated on March 16, 2006, under the laws of the state of Delaware. T3 Motion, Inc. and its wholly-owned subsidiaries, R3 Motion, Inc. and T3 Motion, Ltd. (U.K.) (collectively, the “Company”, “we”, “us”, or “our”), develop and manufacture personal mobility vehicles powered by electric motors. The Company’s initial product, the T3 Series, is an electric, three-wheel stand-up vehicle (“ESV”) that is targeted to the law enforcement and private security markets. Substantially all of the Company’s revenues to date have been derived from sales of the T3 Series ESVs and related accessories and service.

Interim Unaudited Condensed Consolidated Financial Statements

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the Securities and Exchange Commission (the “SEC”) regulations for interim financial information. The principles for condensed interim financial information do not require the inclusion of all of the information and footnotes required by accounting principles generally accepted in the United States of America (“GAAP”) for complete financial statements. Therefore, these financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2012. The condensed consolidated financial statements included herein are unaudited; however, in the opinion of management, they contain all normal recurring adjustments necessary for a fair presentation of the consolidated results for the interim periods. The results of operations for the nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected in any other period or for the entire fiscal year.

The Company has evaluated subsequent events through the filing date of this quarterly report on Form 10-Q, and determined that no subsequent events have occurred that would require recognition in the condensed consolidated financial statements or disclosure in the notes hereto other than as disclosed in the accompanying notes.

Certain amounts in the accompanying condensed consolidated financial statements have been reclassified to conform to the current period presentation.

Going Concern

The Company’s condensed consolidated financial statements have been prepared using the accrual method of accounting in accordance with GAAP and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The Company has incurred significant operating losses and has used substantial amounts of working capital in its operations since its inception (March 16, 2006). Further, at September 30, 2013, the Company had cash and cash equivalents of $35,228, an accumulated deficit of $(70,032,079) and used cash in operations of $(2,625,558) for the nine months ended September 30, 2013. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a reasonable period of time. These condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

We expect to continue to incur substantial additional operating losses from costs related to the continuation of product and technology development and administrative activities. We believe that our cash on hand at September 30, 2013 of approximately $35,000, collections from the sale of our products, the savings from of our cost reduction strategy for material, production and service costs, and the proceeds from recent debt issuances, and borrowing availability on our line of credit are sufficient to sustain our planned operations into the fourth quarter of 2013; however, we cannot assure you of this and we may require additional debt or equity financing in the future to maintain operations.

In 2012, the Company implemented several strategies designed to reduce the costs of conducting its business. In addition, the Company intends to pursue raising additional debt or equity financing to fund its operating plans. The Company cannot make any assurances that management’s cost reduction strategies will be effective or that any additional financing will be completed on a timely basis, on acceptable terms or at all. If the Company is unable to complete a debt or equity offering on acceptable terms, or otherwise obtain sufficient financing when and if needed, it may be required to reduce, defer or discontinue one or all of its product development programs. Management’s inability to successfully implement its cost reduction strategies or to complete any other financing will adversely impact the Company’s ability to continue as a going concern.

Principles of Consolidation

The accompanying condensed consolidated financial statements include the accounts of T3 Motion, Inc. and its wholly owned subsidiaries, R3 Motion, Inc. and T3 Motion, Ltd. (U.K.). All significant inter-company accounts and transactions are eliminated in consolidation.

Use of Estimates

The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include, but are not limited to: collectability of receivables, recoverability of long-lived assets, realizability of inventories, warranty accruals, valuation of share-based transactions, valuation of derivative liabilities and valuation of deferred tax assets. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results could differ from those estimates.

Concentrations of Credit Risk

Cash and Cash Equivalents

The Company maintains its cash accounts at financial institutions for which the Federal Deposit Insurance Corporation (“FDIC”) provides basic deposit coverage with limits up to $250,000 per owner. From time to time, balances in our cash accounts may exceed the amount insured by the FDIC. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk related to these deposits. At September 30, 2013, the Company had no cash deposits in excess of the FDIC limit.

The Company considers cash equivalents to be all short-term investments that have an initial maturity of 90 days or less and are not restricted. The Company invests its cash in short-term money market accounts.

Restricted Cash

Under a previous credit card processing agreement with a financial institution, the Company was required to maintain a security deposit as collateral. The amount of the deposit as of September 30, 2013 and December 31, 2012 was $0 and $10,000, respectively.

Accounts Receivable

The Company performs periodic evaluations of its customers and maintains allowances for potential credit losses as deemed necessary. The Company generally does not require collateral to secure accounts receivable. The Company estimates credit losses based on management’s evaluation of historical bad debts, customer concentrations, customer credit-worthiness, current economic trends and changes in customer payment patterns when evaluating the adequacy of its allowance for doubtful accounts. As of September 30, 2013 and December 31, 2012, the Company had an allowance for doubtful accounts of $50,310 and $111,800, respectively. Although the Company expects to collect amounts due, actual collections may differ from the estimated amounts.

As of September 30, 2013, two customers accounted for approximately 21% of total accounts receivable and as of December 31, 2012, two customers accounted for approximately 31% of total accounts receivable. One customer accounted for approximately 11% and no single customer accounted for more than 10% of net revenues for the three and nine months ended September 30, 2013 respectively.  One customer accounted for approximately 10% and no single customer accounted for more than 10% of net revenues for the three and nine months ended September 30, 2012 respectively.

Accounts Payable

As of September 30, 2013 and December 31, 2012, no vendor accounted for more than 10% of total accounts payable. Three vendors accounted for approximately 40% and no vendors accounted for more than 10% of inventory purchases for the three months ended September 30, 2013 and 2012, respectively.  Two vendors accounted for approximately 25% and no single vendor accounted for more than 10% of inventory purchases for the nine months ended September 30, 2013 and 2012, respectively.

Inventories

Inventories, which consist of raw materials, finished goods and work-in-process, are stated at the lower of cost or net realizable value, with cost being determined by the average-cost method, which approximates the first-in, first-out method. At each balance sheet date, we evaluate our ending inventories for excess quantities and obsolescence. This evaluation primarily includes an analysis of forecasted demand in relation to the inventory on hand, among consideration of other factors. Based upon the evaluation, provisions are made to reduce excess or obsolete inventories to their estimated net realizable values. Once established, write-downs are considered permanent adjustments to the cost basis of the respective inventories.

Fair Value of Financial Instruments

The Company’s financial instruments consist of cash and cash equivalents, restricted cash, accounts receivable, accounts payable, accrued expenses, senior convertible debentures, related party notes payable, a secured line of credit and derivative liabilities. The carrying value for all such instruments except the related party notes payable and derivative liabilities approximates fair value due to the short-term nature of the instruments. The Company cannot determine the fair value of our related party notes payable due to the related party nature and instruments similar to the notes payable could not be found. The Company’s derivative liabilities are recorded at fair value (see Note 8).

The Company determines the fair value of its financial instruments based on a three-level hierarchy for fair value measurements under which these assets and liabilities must be grouped, based on significant levels of observable or unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s market assumptions. This hierarchy requires the use of observable market data when available. These two types of inputs have created the following fair value hierarchy:

Level 1 — Valuations based on unadjusted quoted market prices in active markets for identical securities. The Company’s cash equivalents consist of short-term investments in money market funds which are carried at fair value, and are classified as Level 1 assets.

Level 2 — Valuations based on observable inputs (other than Level 1 prices), such as quoted prices for similar assets at the measurement date; quoted prices in markets that are not active; or other inputs that are observable, either directly or indirectly. Currently, the Company does not have any items classified as Level 2.

Level 3 — Valuations based on inputs that are unobservable and significant to the overall fair value measurement, and involve management judgment.

If the inputs used to measure fair value fall in different levels of the fair value hierarchy, a financial security’s hierarchy level is based upon the lowest level of input that is significant to the fair value measurement.

The Company’s derivative liabilities consist of price protection features for embedded conversion features on debt and warrants which are carried at fair value, and are classified as Level 3 liabilities. The Company uses the Black-Scholes-Merton option pricing model to determine the fair value of these instruments (see Note 8).

Beneficial Conversion Features, Detachable Warrants and Debt Discounts

The Company has issued convertible debentures with detachable warrants and common shares as incentives to induce investors to purchase low or non-interest bearing debt securities.

Convertible Features: The embedded conversion features of convertible debentures not considered to be derivative instruments provide for a rate of conversion that is below market value. Such feature is normally characterized as a “beneficial conversion feature” (“BCF”). The relative fair values of the BCF were recorded as discounts from the face amount of the respective debt instrument. The embedded conversion features of convertible debentures that are classified as derivative liabilities are recorded at fair value as a discount from the face amount of the respective debt instrument.

Warrants: The detachable warrants issued with the convertible debentures were classified as derivative liabilities and recorded at fair value as a discount from the face amount of the respective debt instrument.

Common Stock incentive: The fair value of the common stock issued, valued as of the date of issuance, was recorded as a discount from the face amount of the respective debt instrument.

Imputed interest: For debt instruments issued with below market or no interest component, the Company imputes a market rate of interest over the term of the debt instrument and records the imputed interest as a discount from the face amount of the respective debt instrument.

The Company issued debt instruments where the calculated discount exceeded the face amount of the respective debt instruments. The Company reduced the calculated discount to the face amount of the debt instruments issued and recorded interest expense for the difference of fair value over the face amount of the debt. The expense was recorded to interest expense for debt issued for cash and to loss on debt extinguishment for debt issued in exchange for previously held debt.

The Company amortizes the discounts using the straight-line method which approximates the effective interest method through maturity of such instruments.

Revenue Recognition

The Company recognizes revenues when there is persuasive evidence of an arrangement, product delivery and acceptance have occurred, title to product has passed or services provided, the sales price is fixed or determinable and collectability of any resulting receivable is reasonably assured.

For all revenues, the Company uses a binding purchase order or equivalent contract document as evidence of an arrangement. The Company ships with either FOB Shipping Point or Destination terms. Shipping documents are used to verify delivery and customer acceptance. For FOB Destination, the Company records revenue when proof of delivery is confirmed. The Company assesses whether the sales price is fixed or determinable based on the payment terms associated with the transaction and whether the sales price is subject to refund. The Company offers a standard product warranty to its customers for defects in materials and workmanship for a period of one year or 2,500 miles, whichever comes first (see Note 10) with an optional purchased extended warranty. The Company typically has no other post-shipment obligations. The Company assesses collectability based on the creditworthiness of the customer as determined by evaluations and the customer’s payment history.

All amounts billed to customers related to shipping and handling are classified as net revenues, while all costs incurred by us for shipping and handling are classified as cost of net revenues.

The Company does not enter into contracts that require fixed pricing beyond the term of the purchase order. All sales via reseller agreements are accompanied by a purchase order.

The Company has executed various distribution agreements whereby the distributors agreed to purchase T3 Series packages (one T3 Series, two power modules, and one charger per package). The terms of the agreements require minimum re-order amounts for the vehicles to be sold through the distributors in specified geographic regions in exchange for exclusive rights to those geographic regions. Under the terms of the agreements, the distributor takes ownership of the vehicles upon delivery and the Company deems the items sold at delivery to the distributor. The Company does not allow returns of unsold items for either direct sales or products sold through resellers or distributors.

Share-Based Compensation

The Company maintains a stock option plan (see Note 9) and records expenses attributable to the stock option plan. The Company values each option award using the Black-Scholes-Merton option pricing model and amortizes the related expense generally on a straight-line basis over the requisite service (vesting) period for the entire award.

The Company accounts for equity instruments issued to consultants and vendors in exchange for goods and services in accordance with the accounting standards. The measurement date for the fair value of the equity instruments issued is determined at the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor’s performance is complete. In the case of equity instruments issued to consultants, the expense for the fair value of the equity instrument is recognized over the term of the consulting agreement.

In accordance with the accounting standards, an asset acquired in exchange for the issuance of fully vested, non-forfeitable equity instruments should not be presented or classified as an offset to equity on the grantor’s balance sheet once the equity instrument is granted for accounting purposes. Accordingly, the Company records the fair value of the fully vested, non-forfeitable common stock issued for future consulting services as a prepaid expense in its condensed consolidated balance sheets.

Income Taxes

We account for income taxes under the provisions of the accounting standards. Under the accounting standards, deferred tax assets and liabilities are recognized for the expected future tax benefits or consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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. A valuation allowance is provided for significant deferred tax assets when it is more likely than not that such asset will not be realized through future operations.

The accounting guidance for uncertainty in income taxes provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. We recognize any uncertain income tax positions on income tax returns at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. As of September 30, 2013 and December 31, 2012, there were no unrecognized tax benefits included in the condensed consolidated balance sheets that would, if recognized, affect the effective tax rate. Our policy is to recognize interest and/or penalties related to income tax matters in income tax expense. We had no accrual for interest or penalties on our condensed consolidated balance sheets at September 30, 2013 and December 31, 2012 and have not recognized interest and/or penalties in the condensed consolidated statements of operations for the three and nine months ended September 30, 2013 and 2012.

We are subject to taxation in the U.S. and various state and foreign jurisdictions. Our tax years for 2008 through 2012 are subject to examination by the taxing authorities. With few exceptions, we are no longer subject to U.S., state, local, and foreign examination by taxing authorities for tax years ending before 2008.

We do not foresee material changes to our gross uncertain income tax position liability within the next twelve months.

Net Income (Loss) Per Share

Basic net income (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares assumed to be outstanding during the period of computation. Diluted net income (loss) per share is computed similar to basic net income (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential shares had been issued and if the additional common shares were dilutive. Options, warrants and shares associated with the conversion of debt to purchase approximately 101.1 million and 14.1 million shares of common stock were outstanding at September 30, 2013 and 2012, respectively, but were excluded from the computation of diluted net income (loss) per share.

The Company’s basic net income (loss) per share (“EPS”) amounts have been computed based on the weighted-average number of shares of common stock outstanding for the period. Diluted EPS reflects the potential dilution, using the treasury stock method and as-if-converted method for convertible debt, which could occur if all potentially dilutive securities were exercised. As the Company had a net loss for the three months ended September 30, 2013 and for the three and nine months ended September 30, 2012, no potentially dilutive securities were included in the calculation of diluted net income (loss) per share as their impact would have been anti-dilutive. In addition, although the Company had net income in the nine month period ended September 30, 2013, there are no common stock equivalents to be included as dilutive securities as any such common stock equivalents would be considered anti-dilutive due to the fact the Company would have to reduce net income by gains of $13,040,613 for the nine months ended September 30, 2013 related to the derivative liability associated with the senior convertible debentures and warrants which would result in a net loss rather than net income, resulting in the common stock equivalents being anti-dilutive.

Three Months Ended September 30,

Nine Months Ended September 30,

2013

2012

2013

2012

(unaudited)

(unaudited)

Net income (loss)

$

(4,295,330

)

$

(1,888,538

)

$

6,382,692

$

(4,987,273

)

Weighted average number of common shares outstanding:

Basic and diluted

22,073,603

12,906,027

18,177,048

12,890,368

Net income (loss) per share:

Basic and diluted

$

(0.19

)

$

(0.15

)

$

0.35

$

(0.39

)

Business Segments

The Company has one reportable business segment due to the fact that the Company derives its revenue primarily from one product. The revenue from domestic sales and international sales are shown below:

NOTE_2_INVENTORIES

NOTE 2 - INVENTORIES	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Inventory Disclosure [Text Block]	'
	NOTE 2 — INVENTORIES
	Inventories consist of the following:
		September 30,		December 31,
		2013		2012
		(unaudited)
	Raw materials	$	1,055,975	$	869,099
	Work-in-process		80,908		256,161
	Finished goods		81,995		34,181
		$	1,218,878	$	1,159,441

NOTE_3_PREPAID_EXPENSES_AND_OT

NOTE 3 - PREPAID EXPENSES AND OTHER CURRENT ASSETS	9 Months Ended
	Sep. 30, 2013
Disclosure Text Block Supplement [Abstract]	'
Other Current Assets [Text Block]	'
	NOTE 3 — PREPAID EXPENSES AND OTHER CURRENT ASSETS
	Prepaid expenses and other current assets consist of the following:
		September 30,		December 31,
		2013		2012
		(unaudited)
	Prepaid inventory	$	171,918	$	184,117
	Deferred financing costs		99,407		362,684
	Prepaid expenses and other current assets		127,247		132,434
		$	398,572	$	679,235

NOTE_4_ACCRUED_EXPENSES

NOTE 4 - ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2013
Payables and Accruals [Abstract]	'
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	'
	NOTE 4— ACCRUED EXPENSES
	Accrued expenses consist of the following:
		September 30,		December 31,
		2013		2012
		(unaudited)
	Accrued compensation	$	53,734	$	217,838
	Deferred revenues and customer deposits		199,112		274,519
	Accrued warranty reserve		45,713		104,106
	Other accrued expenses		131,206		117,183
		$	429,765	$	713,646

NOTE_5_RELATED_PARTY_NOTES_PAY

NOTE 5 - RELATED PARTY NOTES PAYABLE	9 Months Ended
	Sep. 30, 2013
Related Party Notes Payable [Abstract]	'
Related Party Notes Payable [Text Block]	'
	NOTE 5 — RELATED PARTY NOTES PAYABLE
	Related party notes payable consists of the following:
		September 30,			December 31,
		2013			2012
		(unaudited)
	Note payable to Alfonso and Mercy Cordero, 10% interest, due December 31, 2014.	$	1,000,000		$	1,000,000
	Working capital loan payable to William Tsumpes, Chief Executive Officer	130,000			—
			1,130,000			1,000,000
	Less current portion		(130,000	)		(1,000,000	)
		$	1,000,000		$	—
	Alfonso Cordero and Mercy Cordero Note
	On January 14, 2011, the Company issued a 10% unsecured promissory note (the “Note”) to Alfonso G. Cordero and Mercy B. Cordero, Trustees of the Cordero Charitable Remainder Trust (the “Noteholder”) for amounts previously loaned to the Company in October 2010 in the principal amount of $1,000,000. At the date of issuance, Mr. Cordero controlled more than 5% of the Company’s then outstanding common stock. The Note was dated effective as of September 30, 2010. Monthly interest payments of $8,333 are due on the first day of each calendar month until the maturity date of December 31, 2014. The Company recorded interest expense of $25,000 and $75,000 for each of the three and nine month periods ended September 30, 2013 and 2012, respectively, and had accrued interest of $25,000 and $8,333 as of September 30, 2013 and December 31, 2012 respectively.
	The Company may prepay the Note in full, but not in part, and is precluded from doing so under the terms of the Senior Convertible Debentures so long as any principal of the Senior Convertible Debentures is outstanding, without approval from the debenture holders. The Company would be in default under the Note upon: (1) failure to timely make payments due under the Note; and (2) failure to perform other agreements under the Note within 10 days of request from the noteholder. Upon such event of default, the noteholder may declare the Note immediately due and payable and the applicable default interest rate increases to the lesser of 15% or the maximum rate allowed by law. Although the Company was not current on the required monthly interest payments as of September 30, 2013, as of the date of this filing, the Company has paid the accrued interest outstanding as of September 30, 2013. The Noteholder has not provided the Company with a notice of default under the Note agreement for the delinquent payments of monthly accrued interest. Therefore, the Company is in compliance with all terms of the Note as of the date of this filing. On August 8, 2013, the Company and the Noteholder agreed to extend the maturity date of the Note to December 31, 2014.
	Tsumpes working capital loan
	During the nine months ended September 30, 2013, the Company borrowed $150,000 on an unsecured non-interest bearing working capital loan from William Tsumpes, the Company’s Chief Executive Officer.  The Company may prepay the loan in full but is precluded from doing so under the terms of the Senior Convertible Debentures so long as any principal of the Senior Convertible Debentures is outstanding, without approval from the debenture holders. During the nine months ended September 30, 2013, the Company repaid $20,000 of the working capital loan.  The loan has no default provisions and there is no stated term for the loan.  The loan was used to provide additional working capital and is to be repaid in full upon the successful recapitalization of the Company.

NOTE_6_SECURED_LINE_OF_CREDIT

NOTE 6 - SECURED LINE OF CREDIT	9 Months Ended
	Sep. 30, 2013
Line Of Credit Facility [Abstract]	'
Line Of Credit Facility [Text Block]	'
	NOTE 6 — SECURED LINE OF CREDIT
	On March 21, 2013, the Company entered into a loan and security agreement (the “Revolver Loan”) with Alpha Capital Anstalt and Brio Capital Master Fund, Ltd. (the “Lenders”). Pursuant to the terms and subject to the conditions set forth in the loan agreement, the Lenders provided a senior secured line of credit to the Company of up to $750,000 with a one year term and which was increased to $1,000,000 on October 26, 2013 (see Note 12). The Revolver Loan is subject to borrowing base criteria and limitations and is not to exceed the combination of 80% of eligible customer receivables, 65% of eligible finished goods inventory, and 50% of eligible raw materials inventory. The Revolver Loan has a 1% annual fee, or $7,500, paid in advance, a monthly administration fee of the lesser of 0.5% of the balance outstanding or $2,500, and bears interest at 7.25% per annum on the outstanding balance. Interest is payable monthly in arrears with minimum interest of $1,500 per month. On March 24, 2013, the Company made an initial draw of $187,500 and received cash proceeds of $172,500; net of $15,000 of initial financing costs and fees. The Company made additional cash draws, net of repayments, of $562,500 during the nine months ended September 30, 2013.  This Revolver Loan is secured by all assets of the Company and is due on March 21, 2014. The Company may prepay the Revolver Loan at any time until the maturity date by paying all accrued interest and fees, principal, and a cash payment of 1% of the maximum amount, or $7,500 as a prepayment fee.
	The Company recorded the initial financing costs and fees of $15,000 as deferred financing fees and is amortizing the deferred financing fees to interest expense over the term of the Revolver Loan. For the three and nine months ended September 30, 2013, the Company recorded amortization of $3,750 and $7,911 respectively, related to the deferred financing fees to interest expense, and recorded $16,713 and $50,981 in interest expense and fees for the three and nine months ended September 30, 2013, respectively.

NOTE_7_SENIOR_CONVERTIBLE_DEBE

NOTE 7 - SENIOR CONVERTIBLE DEBENTURES	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	NOTE 7 — SENIOR CONVERTIBLE DEBENTURES
	Senior convertible debentures consist of:
		September 30,			December 31,
		2013			2012
		(unaudited)
	Senior Convertible Debentures, no stated interest, due November 26, 2014	$	4,396,750		$	4,353,250
	Discount on Senior Convertible Debentures		(1,236,267	)		(3,947,742	)
			3,160,483			405,508
	Less current portion		—			(405,508	)
	Senior Convertible Debentures	$	3,160,483		$	0
	On November 27, 2012, the Company entered into Securities Purchase Agreements with twelve Accredited Investors (the “Debenture Holders”), including William J. Tsumpes, who subsequently became the Company’s Director, Chief Executive Officer and interim Chief Financial Officer, as described in Form 10-K for the year ended December 31, 2012 filed on April 16, 2013. In November 2012, the Company sold 4,353,250 Debenture units (the “November 2012 Debentures”) consisting of one share of common stock, ten five year warrants with an exercise price of $0.10 per warrant and $1.00 of Senior Convertible Debt convertible at the holder’s option into shares of the Company’s common stock at a conversion price of $0.10 per share in exchange for gross cash proceeds of $2,875,000, the conversion of $1,240,750 of existing notes payable, and for $237,500 of financing fees in lieu of cash. The Company recorded a $4,353,250 debt discount on the November 27, 2012 issuance date. The Company recorded an additional debt discount of $500,000 for the March 2013 and June 2013 tranches described below.  On August 13, 2013 the Company obtained signed extensions from holders of $4,273,250 of the $4,396,750 of senior convertible debentures outstanding at August 13, 2013 which were issued in 2012 and 2013.  The extensions provide for an extension of the due date from November 27, 2013 until November 26, 2014.  All other terms of the senior convertible debentures remain unchanged and the conversion price remains at $0.10 per share.  One holder of $123,500 in principal had declared the debentures in default and provided notice of such default to the Company.  The Company disputed that a default existed based upon its contention that it had received the required consent of the requisite number of senior convertible debentures to ensure that no default thereunder had occurred.  In a private transaction on September 17, 2013, the holder of the $123,500 in principal that declared the debentures in default sold their debenture to one of the other Debenture Holders who agreed to the extension of the debentures.  Due to the sale of the note to another Debenture Holder, the declared default has been cured since the Debenture Holder who purchased the debenture in a private transaction agreed to the extension of the term of the debenture. The Company recorded amortization of $717,600 and $2,924,883 related to the debt discount on interest expense in the accompanying statements of operations for the three and nine months ended September 30, 2013 and will amortize the remaining $1,236,267 to interest expense ratably through the revised maturity date of November 26, 2014.
	Deferred Financing Fees
	The Company incurred financing fees on the November 2012 Debentures of $399,939. No additional financing fees were incurred for the March 2013 or June 2013 tranches described below. For the three and nine months ended September 30, 2013, the Company amortized $54,991 and $244,383 respectively, of the November 2012 Debenture financing fees to interest expense in the accompanying consolidated statements of operations and will amortize the remaining $93,993 to interest expense through the revised maturity date of November 26, 2014.
	Waiver on Debt Covenants and Provisions
	On March 4, 2013, the Company received a waiver from the existing Debenture Holders which allowed for the Company to sell up to $646,750 of additional Senior Convertible Debt in one or more tranches. On March 4, 2013, the Company issued $250,000 of additional Senior Convertible Debentures and on June 5, 2013 the Company issued $250,000 of additional Senior Convertible Debentures as described below. The Company may issue up to $146,750 of additional Senior Convertible Debt without additional approval.
	On March 4, 2013, the Company received a waiver from the existing Debenture Holders which allowed for the Company to enter into the secured revolving line of credit. See Note 6.
	On August 5, 2013, Hudson Bay Capital Master Fund (“Hudson Bay” or the “Investor”), sent the Company a notice of default stating that the Company violated the terms of their November 2012 Debentures totaling $123,500 which provides that the Company may not amend the November 2012 Debenture without prior written consent of the Investor unless the November 2012 Debenture specifically states otherwise. The notice of default letter was in relation to the Company entering into the secured revolving line of credit. As described in Section 9(k) of the November 2012 Debentures, the November 2012 Debentures are secured by all assets of the Company and its subsidiaries and the Company is not permitted under the terms of the November 2012 Debentures to require any holder of the November 2012 Debentures to subordinate his or her November 2012 Debentures without the express written consent of such holder of November 2012 Debentures.
	The Company strongly disagreed with the basis for the notice, disputed that it was in default under the November 2012 Debenture, and contended that it operated within the terms of said agreements by first obtaining the written waiver and approval of the majority of more than 51% of the November 2012 Debenture holders to enter in to the secured revolving line of credit, which was what the November 2012 Debentures expressly required.  Due to Hudson Bay entering into a private transaction with another Debenture Holder which resulted in the sale of the debenture from Hudson Bay to an existing Debenture Holder, the notice of default has been cured, (see below).
	Modification of Convertible Debt
	On August 13, 2013, the Company obtained signed extensions from holders of $4,273,250 of the $4,396,750 of senior convertible debentures outstanding at August 13, 2013 which were issued in 2012 and 2013.  The extensions provide for an extension of the due date from November 27, 2013 until November 26, 2014.  All other terms of the senior convertible debentures remain unchanged and the conversion price remains at $0.10 per share.  The Company did not record any additional debt discount as a result of the modification.  Since the modification only impacts the extension of the conversion feature of the Convertible Debentures, and the Company currently accounts for this conversion feature as a derivative liability, any fair value change will be incorporated in the quarterly adjustment to the fair value of the conversion feature of the Convertible Debentures. The remaining $123,500 of senior convertible debentures outstanding at August 13, 2013, was sold by Hudson Bay in a private transaction to an existing Debenture Holder in September 2013. The maturity date of this debenture was extended to November 26, 2014 upon the completion of the private transaction.
	March 2013 and June 2013 Senior Convertible Debentures
	On March 4, 2013, the Company entered into Securities Purchase Agreements (“March 2013 Debentures”) with two accredited investors (the “March 2013 Debenture Holders”). In connection with the March 2013 Debentures, the Company and the March 2013 Debenture Holders also entered into identical agreements as the November 2012 Debentures including a Secured Convertible Debenture Agreement (the “2013 Debentures”), a Warrant Agreement (“March 2013 Warrant”), and a Security Agreement. Under these agreements, the March 2013 Debenture Holders provided an additional senior secured convertible loan to the Company in the aggregate principal amount of $250,000 due November 27, 2013 and received 250,000 Debenture Units.
	On June 5, 2013, the Company entered into Securities Purchase Agreements (“June 2013 Debentures”) with two accredited investors (the “June 2013 Debenture Holders”). In connection with the June 2013 Debentures, the Company and the June 2013 Debenture Holders also entered into identical agreements as the November 2012 Debentures including a Secured Convertible Debenture Agreement (the “2013 Debentures”), a Warrant Agreement (“June 2013 Warrant”), and a Security Agreement. Under these agreements, the June 2013 Debenture Holders provided an additional senior secured convertible loan to the Company in the aggregate principal amount of $250,000 due November 27, 2013 and received 250,000 Debenture Units.
	Each Debenture Unit consists of: i) one share of unregistered Common Stock of the Company, ii) one Senior Convertible Debenture convertible into Common Stock of the Company at an initial conversion price of $0.10 per share, and iii) ten warrants with a 5 year life, expiring March 4, 2018 and June 5, 2018, each exercisable into one share of Common Stock of the Company at an initial exercise price of $0.10 per share. During the nine months ended September 30, 2013, the Company received gross cash proceeds of $500,000 including $250,000 on March 4, 2013 and $250,000 on the June 5, 2013 closing dates. No additional costs or fees were incurred for the March 2013 or June 2013 Debentures. The initial conversion price of the 2013 Debentures and the exercise prices of the March 2013 and June 2013 Warrants are subject to “full-ratchet” antidilution provisions which would require a reset of the exercise price and conversion price if the Company issues additional equity securities below the then effective exercise or conversion price for the March 2013 Warrants, June 2013 Warrants or 2013 Debentures. The Company is accounting for the anti-dilution features included in the 2013 Debentures, the June 2013 Warrants and the March 2013 Warrants as derivative liabilities (see Note 8).
	The March 2013 and June 2013 Debenture Holders also received the right, but not the obligation, to participate in a future financing of the Company at identical terms in equal amounts to their participation in the March 2013 and June 2013 Debentures participation levels. Pursuant to the terms of the Security Agreements, the 2013 Debentures are secured by all assets of the Company. On August 13, 2013, the maturity date of the March 2013 Debentures and June 2013 Debentures was extended to November 26, 2014.
	Common Stock Issued and Issuable
	At the date of the closing of the November 2012 Debenture offering and the March 2013 Debenture offering, the Company was limited by the regulations of the Securities and Exchange Commission to the issuance of no more than 19.99% of the then issued and outstanding common shares without shareholder approval. In November 2012, the Company received irrevocable voting proxies from shareholders representing 58% of the issued and outstanding shares, and a Definitive Information Statement noticing all shareholders of the actions taken was filed with the Securities and Exchange Commission on May 15, 2013.   On June 6, 2013, the Company issued all common stock remaining issuable as of December 31, 2012 and the common stock issuable on March 31, 2013 for the March 2013 Debentures.  The Company had not issued the common stock issuable for the June 5, 2013 Debentures as of September 30, 2013.  As of September 30, 2013, the Company has recorded Common Stock Subscribed but Unissued of $20,000 for 250,000 shares issuable for the June 5, 2013 Debentures.  The common stock issued on June 6, 2013 for the March 2013 Debentures and the common stock issuable is restricted for trading under Rule 144 until September 4, 2013 and December 5, 2013 for each 250,000 share issuance for the March 4, 2013 and June 5, 2013 Debentures, respectively. The Company recorded the fair value of the 250,000 shares of the Company’s common stock issued or issuable on the March 4, 2013 and June 5, 2013 closing dates as a discount of $57,500 and $20,000, respectively, to the Senior Convertible Debentures issued or issuable on each respective date.
	Embedded Conversion Feature
	The March 2013 and June 2013 Debentures were issued with an embedded conversion feature whereby the Debenture Holders can exchange their Debentures at any time until their due date for shares of the Company’s common stock at an exchange price initially set as $0.10 per share, subject to adjustment for antidilution provisions. The Company reviewed the underlying agreements and has concluded that these instruments do not qualify for exception from derivative accounting as they are not considered to be indexed to the Company’s own stock. Accordingly, the Company accounted for these instruments as derivative liabilities. The Company valued the conversion feature of the March 2013 Debentures as a one year call option to purchase 2,500,000 shares of the Company’s Common Stock with an initial fair value of $372,722 as described in Note 8 below. The initial value was recorded as a debt discount to the March 2013 Debentures limited to the face value of the March 2013 Debentures with the excess fair value recorded as interest expense (see Limitation on Debt Discount below). The Company valued the conversion feature of the June 2013 Debentures as a one year call option to purchase 2,500,000 shares of the Company’s Common Stock with an initial fair value of $59,498 as described in Note 8 below. The initial value was recorded as a debt discount to the June 2013 Debentures limited to the face value of the June 2013 Debentures with the excess fair value recorded as interest expense (see Limitation on Debt Discount below).
	Warrants issued
	The March 2013 and June 2013 Debentures were issued with warrants to purchase shares of common stock whereby the Debenture Holders can exercise their warrants at any time until March 4, 2018 and June 5, 2018 for the March 2013 and June 2013 Warrants, respectively, at exercise prices initially set as $0.10 per share, subject to adjustment for antidilution provisions. The Company reviewed the underlying agreements and has concluded that these instruments do not qualify for exception from derivative accounting as they are not considered to be indexed to the Company’s own stock. Accordingly, the Company accounted for these instruments as derivative liabilities. The Company valued the March 2013 Warrants to purchase 2,500,000 shares of the Company’s Common Stock with an initial fair value of $543,851 as described in Note 8. The initial fair value was recorded as a debt discount to the March 2013 Debentures limited to the face value of the March 2013 Debentures with the excess fair value recorded as interest expense (see Limitation on Debt Discount below).  The Company valued the June 2013 Warrants to purchase 2,500,000 shares of the Company’s Common Stock with an initial fair value of $183,314 as described in Note 8. The initial fair value was recorded as a debt discount to the June 2013 Debentures limited to the face value of the June 2013 Debentures with the excess fair value recorded as interest expense (see Limitation on Debt Discount below).
	Imputed Interest
	The March 2013 and June 2013 Debentures were issued without a cash interest component. Based on a review of existing debt securities, the Company believed an appropriate discount should be recorded and imputed a 10% interest value, or $50,000 for the total $500,000 of  the March and June 2013 Debentures, which was recorded to debt discount on the transaction date and offset to interest expense in the accompanying condensed consolidated statements of operations.
	Limitation on Debt Discount
	The combined fair value of the Common Stock Issuable of $57,500, the fair value of the embedded conversion feature of $372,722, the fair value of the March 2013 Warrants of $543,851, and the imputed interest discount of $25,000 exceeded the $250,000 face value of the March 2013 Debentures by $749,073. The Company recorded a debt discount of $250,000 on the transaction date and expensed the excess fair value to interest expense. The allocation of the imputed interest on the March 2013 Debentures of $25,000 was netted with the $749,073 excess fair value in interest expense. The discount of $250,000 is being amortized to interest expense over the term of the March 2013 Debentures.
	The combined fair value of the Common Stock Issuable of $20,000, the fair value of the embedded conversion feature of $59,498, the fair value of the June 2013 Warrants of $183,314, and the imputed interest discount of $25,000 exceeded the $250,000 face value of the June 2013 Debentures by $37,812. The Company recorded a debt discount of $250,000 on the transaction date and expensed the excess fair value to interest expense. The allocation of the imputed interest on the June 2013 Debentures of $25,000 was netted with the $37,812 excess fair value in interest expense. The discount of $250,000 is being amortized to interest expense over the term of the June 2013 Debentures.
	Convertible Debt Conversions
	During the three and nine months ended September 30, 2013, investors converted $50,000 and $456,500, respectively, of senior convertible debentures respectively, originally issued on November 27, 2012 into 500,000 and 4,565,000 shares, respectively, of the Company’s common stock at a conversion price of $0.10 per share.  The Company recorded interest expense on the conversion during the three and nine months ended September 30, 2013 of $19,866 and $312,575, respectively, representing an accelerated recognition of a pro rata portion of the unamortized debt discount and deferred financing fees associated with the debentures.  The Company recorded common stock and additional paid-in capital of $51,429 and $592,572 on the conversions for the three and nine months ended September 30, 2013, respectively, consisting of the value of the debt converted of $50,000 and $456,500 for the three and nine months ended September 30, 2013, respectively, and $1,429 and $136,072 for the reclassification of the fair value of the embedded conversion feature derivative liabilities to additional paid-in capital on the date of conversion for the three and nine months ended September 30, 2013, respectively.

NOTE_8_DERIVATIVE_LIABILITIES

NOTE 8 - DERIVATIVE LIABILITIES	9 Months Ended
	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Derivatives and Fair Value [Text Block]	'
	NOTE 8— DERIVATIVE LIABILITIES
	The Company applies the accounting standard that provides guidance for determining whether an equity-linked financial instrument, or embedded feature, is indexed to an entity’s own stock. The standard applies to any freestanding financial instruments or embedded features that have the characteristics of a derivative, and to any freestanding financial instruments that are potentially settled in an entity’s own common stock. From time to time, the Company issues common stock purchase warrants, preferred stock, and convertible debt which may provide for nonstandard anti-dilution provisions or embedded conversion features which reset with future issuances of common stock or common stock equivalents. The Company has determined that these provisions and features are derivative instruments.
	The outstanding common stock purchase warrants were not issued with the intent of effectively hedging any future cash flow, fair value of any asset, liability or any net investment in a foreign operation. The warrants do not qualify for hedge accounting, and as such, all future changes in the fair value of these warrants will be recognized currently in earnings until such time as the warrants are exercised or expire. These common stock purchase warrants do not trade in an active securities market, and as such, the Company estimates the fair value of these warrants and embedded conversion features using the Black-Scholes-Merton option pricing model using the following assumptions:
		September 30,
		2013
		(unaudited)
	Annual dividend yield		-
	Expected life (years)	0.4	-	5
	Risk-free interest rate	0.09	-	1.39%
	Expected volatility	126%	-	168%
	Expected volatility is based primarily on historical volatility of the Company, using daily pricing observations, and the Company’s peer group, using daily pricing observations. Historical volatility was computed for recent periods that correspond to the expected term. The Company believes this method produces an estimate that is representative of its expectations of future volatility over the expected term of these warrants and embedded conversion features.
	The Company currently has no reason to believe future volatility over the expected remaining life of these warrants or embedded conversion features is likely to differ materially from historical volatility. The expected life is based on the remaining term of the warrants or embedded conversion features. The risk-free interest rate is based on one-year to five year U.S. Treasury securities consistent with the remaining term of the instrument.
	On March 4, 2013, the Company issued warrants to purchase 2,500,000 shares of the Company’s common stock and debentures convertible into 2,500,000 shares of the Company’s common stock to additional investors as described in Note 7. Both the warrants issued and the embedded conversion feature in the debentures had certain anti-dilution protection provisions. The Company valued the warrants on the date of issuance using a market value of $0.23 per share, an exercise price of $0.10 per warrant and a 5 year term for a fair value of $543,851 and valued the embedded conversion feature as a 268 day option to purchase 2,500,000 shares at an exercise price of $0.10 per share with a market value of $0.23 per share for a fair value of $372,722. The Company reviewed the underlying agreements and has concluded that these instruments do not qualify for exception from derivative accounting as they are not considered to be indexed to the Company’s own stock. Accordingly, the Company accounts for these instruments as derivative liabilities. The additional warrants and embedded conversion features were on terms identical to the Senior Convertible Debentures.
	On June 5, 2013, the Company issued warrants to purchase 2,500,000 shares of the Company’s common stock and debentures convertible into 2,500,000 shares of the Company’s common stock to additional investors as described in Note 7. Both the warrants issued and the embedded conversion feature in the debentures had certain anti-dilution protection provisions. The Company valued the warrants on the date of issuance using a market value of $0.08 per share, an exercise price of $0.10 per warrant and a 5 year term for a fair value of $183,314 and valued the embedded conversion feature as a 175 day option to purchase 2,500,000 shares at an exercise price of $0.10 per share with a market value of $0.08 per share for a fair value of $59,498. The Company reviewed the underlying agreements and has concluded that these instruments do not qualify for exception from derivative accounting as they are not considered to be indexed to the Company’s own stock. Accordingly, the Company accounts for these instruments as derivative liabilities. The additional warrants and embedded conversion features were on terms identical to the Senior Convertible Debentures.
	The dilutive issuances for the March 2013 and June 2013 Debenture offerings resulted in an exercise price reduction of the Ki Nam Warrants to $0.63 per share and for the Immersive Warrants to $0.43 per share. These two warrant series are marked to market at each reporting period and any gain or loss associated with the repricing is recorded as a change in fair value of the derivative liabilities.
	The following table presents the Company’s warrants and embedded conversion options measured at fair value on a recurring basis:
			# of Shares			Level 3			Level 3
			Convertible/			Carrying Value			Carrying Value
			Exercisable at			September 30,			December 31,
			September 30,			2013			2012
			2013
						(unaudited)
	Ki Nam warrants, exercise price of $0.63/share; expire in 2014			27,478		$	2		$	518
	Immersive warrants, exercise price of $0.43/share; expire in 2015			198,764			3,576			28,579
	2012 Debentures convertible at $0.10 per share, expire November 2014			38,967,500			1,442,311			6,801,728
	2012 November warrants, exercise price of $0.10 per share, expire in November 2017			43,532,500			2,741,666			9,905,044
	March 2013 Debentures convertible at $0.10 per share, expire November 2014			2,500,000			92,533			—
	2013 March warrants, exercise price of $0.10 per share, expire in March 2018			2,500,000			159,391			—
	June 2013 Debentures convertible at $0.10 per share, expire November 2014			2,500,000			92,533			—
	2013 June warrants, exercise price of $0.10 per share, expire in June 2018			2,500,000			161,040			—
	Total			92,726,242		$	4,693,052		$	16,735,869
	Change in fair value					$	(13,066,130	)
	During the three and nine months ended September 30, 2013, the Company recorded other income (expense) of ($2,893,344) and $13,066,130, respectively, and during the three and nine months ended September 30, 2012, the Company recorded other income of $171,862 and $126,530, respectively, related to the change in fair value of the warrants and embedded conversion features and is included in other income (expense), net in the accompanying condensed consolidated statements of operations.
	The following table provides a reconciliation of the beginning and ending balances for our liabilities measured at fair value using Level 3 inputs for the nine months ended September 30, 2013 and 2012:
			2013			2012
	Balance at January 1,		$	16,735,869		$	45,450
	Issuance of warrants and embedded conversion features			1,159,385			386,585
	Reclassification to additional paid-in capital upon debt conversion			(136,072	)		—
	Change in fair value			(13,066,130	)		(126,530	)
	Balance at September 30,		$	4,693,052		$	305,505

NOTE_9_EQUITY

NOTE 9 - EQUITY	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	NOTE 9 — EQUITY
	Common Stock Issuable – Debt Incentive
	As an inducement to enter into the March 2013 and June 2013 Debentures, the investors were offered one share of the Company’s common stock for every dollar invested. The June 2013 financing of $250,000 of additional Senior Convertible Debentures requires the issuance of an additional 250,000 shares of the Company’s common stock under the terms of the transaction.
	As of September 30, 2013, the Company has recorded Common Stock Subscribed but Unissued of $20,000 for 250,000 shares of the Company’s common stock valued at $0.08 per share, the closing market price on June 5, 2013.  The 250,000 shares of the Company’s Common Stock is restricted for trading under Rule 144 until December 5, 2013.
	Common Stock Issued – Debt Incentive
	As of March 31, 2013, the Company had 2,212,500 shares of the Company’s common stock issuable after the completion of the regulatory filings comprised of 1,962,500 shares issuable as of November 27, 2012 valued at $647,625 and 250,000 shares issuable for the March 2013 Debentures valued at $57,500, or $0.23 per share, the closing market price on March 4, 2013. The Company recorded the value of the Company’s common stock issuable for the March 2013 Debentures as a component of debt discount as described in Note 7. The 2,212,500 shares of the Company’s Common Stock were issued on June 6, 2013 and is restricted for trading under Rule 144 until May 27, 2013 and September 4, 2013 for the 1,962,500 shares and 250,000 shares, respectively.
	Common Stock Issued –Warrant exercise
	During the period ended September 30, 2013, Series I warrants to purchase 26,500 shares of the Company’s Common Stock were exercised for cash proceeds of $2,650. The Series I warrants were issued in conjunction with the Company’s May 2011 public offering and were repriced in November 2012 to an exercise price of $0.10 per warrant.
	Common Stock Issued –Debt Conversions
	During the period ended September 30, 2013, investors converted $456,500 of senior convertible debentures, originally issued on November 27, 2012 into 4,565,000 shares of the Company’s common stock at a conversion price per share of $0.10.  The Company recorded interest expense on the conversion of $312,575 representing an accelerated recognition of a pro rata portion of the unamortized debt discount and deferred financing fees associated with the debentures.  The Company recorded common stock and additional paid-in capital of $592,572 on the conversions consisting of the value of the debt converted of $456,500 and $136,072 for the reclassification of the fair value of the embedded conversion feature derivative liabilities to additional paid-in capital on the date of conversion.
	Stock Option/Stock Issuance Plan
	On August 15, 2007, the Company adopted the 2007 Stock Option/Stock Issuance Plan (the “2007 Plan”), under which stock awards or options to acquire shares of the Company’s common stock may be granted to employees, nonemployee members of the Company’s board of directors, consultants or other independent advisors who provide services to the Company. The 2007 Plan is administered by the board of directors. The 2007 Plan permits the issuance of up to 745,000 shares of the Company’s common stock. Options granted under the 2007 Plan generally vest 25% per year over four years and expire 10 years from the date of grant. The 2007 Plan was terminated with respect to the issuance of new options or awards upon the adoption of the 2010 Stock Option/Stock Issuance Plan (the “2010 Plan”); no further options or awards may be granted under the 2007 Plan.
	During 2010, the Company adopted the 2010 Plan, under which stock awards or options to acquire shares of the Company’s common stock may be granted to employees, nonemployee members of the Company’s board of directors, consultants or other independent advisors who provide services to the Company. The 2010 Plan is administered by the Company’s board of directors. In December 2012, the Company’s shareholders approved an increase of the shares available under the 2010 Plan to 18,150,000. Options granted under the 2010 Plan generally vest 25% per year over four years and expire 10 years from the date of grant.
	The following table sets forth the share-based compensation expense for stock options (unaudited):
			Three Months Ended September 30,								Nine Months Ended September 30,
			2013				2012				2013				2012
	Share based compensation expense — cost of net revenues		$	986			$	7,966			$	16,005			$	24,275
	Share based compensation expense — sales and marketing			1,777				31,247				27,553				101,423
	Share based compensation expense — research and development			6,496				25,607				75,395				78,946
	Share based compensation expense — general and administrative			57,247				111,165				269,945				343,389
	Total share based compensation expense		$	66,506			$	175,985			$	388,898			$	548,033
	A summary of common stock option activity under the 2007 Plan and the 2010 Plan for the nine months ended September 30, 2013 is presented below (unaudited):
			Number of				Weighted-				Weighted-				Aggregate
			Shares				Average				Average				Intrinsic
							Exercise				Remaining				Value
							Price				Contractual
											Life
	Options outstanding — January 1, 2013			10,119,518			$	0.72
	Options granted			125,000				0.16
	Options exercised			—				—
	Options forfeited			(8,074,493	)			0.47
	Options cancelled			—				—
	Total options outstanding — September 30, 2013			2,170,025			$	1.9				7.18			$	—
	Options exercisable — September 30, 2013			1,784,069			$	2.12				6.98			$	—
	Options vested and expected to vest — September 30, 2013			2,104,924			$	1.9				7.18			$	—
	Options available for grant under the 2010 Plan at September 30, 2013			16,308,375
	The following table summarizes information about stock options outstanding and exercisable at September 30, 2013 (unaudited):
									Options Outstanding								Options Exercisable
									Weighted				Weighted						Weighted
									Average				Average						Average
									Remaining
	Exercise				Number of				Contractual				Exercise				Number of		Exercise
	Prices				Shares				Life				Price				Shares		Price
	$0.16	-	$0.25			450,000				4.86			$	0.22				292,813	$	0.21
	$0.26	-	$0.50			825,004				8.87			$	0.33				825,004	$	0.33
	$0.51	-	$1.00			425,000				8.92			$	0.68				237,500	$	0.65
	$1.01	-	$5.00			271,221				7.15			$	4.5				229,952	$	4.56
	$5.01	-	11.3			198,800				4.45			$	11.3				198,800	$	11.3
						2,170,025				7.18			$	1.9				1,784,069	$	2.12
	Summary of Assumptions and Activity
	The fair value of each option award is estimated on the date of grant using the Black-Scholes-Merton option pricing model for service and performance based awards, and a binomial model for market based awards. The Company has only granted service based awards. In estimating fair value, expected volatilities used by the Company were based on the combination of historical volatility of the Company’s common stock and the underlying common stock of its peer group, and other factors such as implied volatility of traded options of a comparable peer group. The expected life assumptions for all periods were derived from a review of annual historical employee exercise behavior of option grants with similar vesting periods of a comparable peer group. The risk-free rate used to calculate the fair value is based on the expected term of the option. In all cases, the risk-free rate is based on the U.S. Treasury yield bond curve in effect at the time of grant.
	The assumptions used to calculate the fair value of options and warrants granted are evaluated and revised, as necessary, to reflect market conditions and experience. On April 26, 2013, the Company issued options to purchase 25,000 shares of common stock of the Company at an exercise price of $0.16 per share to each of the five members of the Company’s board of directors for a total grant of options to purchase 125,000 shares of the Company’s common stock.  The Company valued each option to purchase one share of the Company’s common stock at $0.1474 using the Black-Scholes-Merton option pricing model with a volatility of 157%, an expected term of 2.5 years, a risk free rate of 0.68%, and a market value on the grant date of $0.16 per share.  The options vested at the grant date.
	At September 30, 2013, the amount of unearned share-based compensation currently estimated to be expensed related to unvested common stock options is approximately $0.3 million. The weighted-average period over which the unearned share-based compensation is expected to be recognized is approximately 2.3 years. If there are any modifications or cancellations of the underlying unvested common stock options, the Company may be required to accelerate, increase or cancel any remaining unearned share-based compensation expense. Future share-based compensation expense and unearned share-based compensation will increase to the extent that the Company grants additional common stock options or other equity awards.
	Warrants
	From time to time, the Company issues warrants to purchase shares of the Company’s common stock to investors, note holders and to non-employees for services rendered or to be rendered in the future. During the nine months ended September 30, 2013, the Company issued 5,000,000 warrants to the March 2013 and June 2013 Debenture Holders. The Company valued the warrants issued at $543,851 and $183,314, respectively, on the date of issuance. See Notes 7 and 8. During the nine months ended September 30, 2013, the Company issued 26,500 shares of the Company’s common stock for the exercise of Series I warrants for cash proceeds of $2,650.
	The following table provides a reconciliation of the warrants issued and exercised for the nine months ended September 30, 2013:
			Number of				Weighted-
			Shares				Average
							Exercise
							Price
	Warrants outstanding — January 1, 2013			54,680,086			$	0.46
	Warrants issued			5,000,000				0.1
	Warrants exercised			(26,500	)			0.1
Warrants expired			(4,954,557	)			3.03
Total warrants outstanding — September 30, 2013			54,699,029			$	0.19
The warrants outstanding at September 30, 2013 had a weighted average remaining term of 4.00 years and had an aggregate intrinsic value of $0.
A list of the warrants outstanding as of September 30, 2013 is included in the table below:
Warrant Series		Issue Date		Warrants Outstanding				Exercise						Expiration
				& Exercisable				Price						Date
Class E Warrants		2/23/09			27,478			$	0.63	(3),	(6),	-7		2/23/14
Class G Warrants — $5.00		Various			826,373			$	5	(4),	-5			2014-2015
Class G Warrants — $7.00		Various			5,000			$	7	(4),	-5			8/25/15
Immersive Warrant 1		3/31/10			94,764			$	0.43	(6),	-7			3/31/15
Immersive Warrant 2		4/30/10			104,000			$	0.43	(6),	-7			4/30/15
Class I Warrants		5/19/11			4,916,057			$	0.1	(1),	-2			5/13/16
2011 Share Purchase Warrants		5/19/11			142,857			$	4.38					5/13/16
Class J Warrants		6/28/11			50,000			$	3.5					4/25/16
November 2012 Warrants		11/27/12			43,532,500			$	0.1	-6				11/27/17
March 2013 Warrants		3/4/13			2,500,000			$	0.1	-6				3/4/18
June 2013 Warrants		6/5/13			2,500,000			$	0.1	-6				6/5/18
Total					54,699,029
-1	Of these warrants, 4,275,128 represent warrants eligible for a vote to approve any future financing round where the contemplated issuance price is below the exercise price of the Class I warrants. A 2/3rds vote of the combined eligible outstanding Class I Warrants is required to approve such a transaction.
-2	Of these warrants, 1,138,885 were issued to Vision Capital and 632,243 were issued to Ki Nam, former Chairman of the Board of Directors. Each has beneficial ownership in excess of 10% of the common stock of the Company.
-3	Warrants were issued to Ki Nam, former Chairman of the Board of Directors and significant owner of the Company.
-4	Of these warrants, 195,373 were issued to Ki Nam.
-5	Warrants’ expiration dates range from December 29, 2014 to August 25, 2015.
-6	Warrants are accounted for as derivative liabilities, see Note 8.
-7	Warrants were repriced on March 4, 2013 and June 5, 2013.

NOTE_10_COMMITMENTS_AND_CONTIN

NOTE 10 - COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	NOTE 10 — COMMITMENTS AND CONTINGENCIES
	Lease Commitments
	On April 17, 2013, the Company signed an amendment to the lease of its primary office space in Costa Mesa, CA, formerly leased on a month-to-month basis.  The amendment includes a revised lease term of one year, effective to February 28, 2013 with a revised expiration date of February 28, 2014 and a reduction of minimum base rent to $12,500 per month.  The amendment requires payment of formerly past due rents of $46,000 at a rate of bi-weekly payments of $5,750 beginning May 1, 2013 until paid in full.
	Warranties
	The Company’s warranty policy generally provides coverage for components of the vehicle, power modules, and charger system that the Company produces. Typically, the coverage period is the shorter of one calendar year from the date of the sale or 2,500 miles. Provisions for estimated expenses related to product warranties are made at the time products are sold. These estimates are established using estimated information on the nature, frequency, and average cost of claims. Revision to the reserves for estimated product warranties is made when necessary, based on changes in these factors. Management actively studies trends of claims and takes action to improve vehicle quality and minimize claims.
	The following table presents the changes in the product warranty accrual for the nine months ended September 30 (unaudited):
		2013			2012
	Beginning balance, January 1,	$	104,106		$	123,692
	Charged to cost of revenues		51,874			73,118
	Usage		(110,267	)		(57,983	)
	Ending balance, September 30,	$	45,713		$	138,827
	Litigation
	In the ordinary course of business, the Company may face various claims brought by third parties in addition to the claim described above and may, from time to time, make claims or take legal actions to assert the Company’s rights, including intellectual property rights as well as claims relating to employment and the safety or efficacy of the Company’s products. Any of these claims could subject us to costly litigation and, while the Company generally believes that it has adequate insurance to cover many different types of liabilities, the insurance carriers may deny coverage or the policy limits may be inadequate to fully satisfy any damage awards or settlements. If this were to happen, the payment of such awards could have a material adverse effect on the consolidated operations, cash flows and financial position of the Company. Additionally, any such claims, whether or not successful, could damage the Company’s reputation and business. Management believes the outcome of currently pending claims and lawsuits will not likely have a material effect on the Company’s consolidated operations or financial position.
	Indemnities and Guarantees
	During the normal course of business, the Company has made certain indemnities and guarantees under which it may be required to make payments in relation to certain transactions. These indemnities include certain agreements with the Company’s officers under which the Company may be required to indemnify such person for liabilities arising out of their employment relationship. In connection with the November 2012, March 2013, and June 2013 Securities Purchase Agreements, we have indemnified the Debenture Holders from any and all losses relating to the breach of any of the representations, warranties, covenants or agreements made by the Company or any action instituted against the Debenture Holders as defined in the November 2012, March 2013, and June 2013 Securities Purchase Agreements. In connection with its facility leases, the Company has indemnified its lessors for certain claims arising from the use of the facilities. The duration of these indemnities and guarantees varies, and in certain cases, is indefinite. The majority of these indemnities and guarantees do not provide for any limitation of the maximum potential future payments the Company would be obligated to make. Historically, the Company has not been obligated to make significant payments for these obligations and no liability has been recorded for these indemnities and guarantees in the accompanying condensed consolidated balance sheets.

NOTE_11_RELATED_PARTY_TRANSACT

NOTE 11 - RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	NOTE 11 — RELATED PARTY TRANSACTIONS
	The following reflects the activity of the related party transactions for the respective periods.
	Significant Ownership By Management
	Mr. Nam, currently Chief Executive Officer of R3 Motion, Inc., a wholly-owned subsidiary of the Company, current director of the Company and former Chief Executive Officer and Chairman of the Board of Directors, together with his children, owns 15.6% of the outstanding shares of the Company’s common stock.
	Related Party Notes Payable — see Note 5
	Senior Convertible Debentures
	On November 27, 2012, T-Energy, a company controlled by William Tsumpes, purchased $100,000 of our November 2012 Debentures. At the time of the investment, Mr. Tsumpes was not affiliated with the Company. On December 31, 2012, Mr. Tsumpes was elected as a Director of the Company. On February 24, 2013, Mr. Tsumpes was appointed as the Chief Executive Officer and interim Chief Financial Officer of the Company.

NOTE_12_SUBSEQUENT_EVENTS

NOTE 12 - SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	NOTE 12 — SUBSEQUENT EVENTS
	On October 26, 2013 the Company and the lenders of the Senior Secured Line of Credit described in Note 6 agreed to increase the available borrowings under the line of credit to $1,000,000.
	On October 31, 2013, the Company appointed Mr. Chris Spencer as an independent member of the Board of Directors.  Mr. Spencer shall also serve as the audit committee chair.
	In October 2013, the Company borrowed $15,000 on a short-term unsecured non-interest bearing working capital loan from William Tsumpes, the Company’s Chief Executive Officer. In November 2013, the Company repaid the $15,000 working capital loan. The loan was used to provide additional short term working capital.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Accounting Policies [Abstract]	'	'
Basis of Accounting, Policy [Policy Text Block]	'	'
	Interim Unaudited Condensed Consolidated Financial Statements
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the Securities and Exchange Commission (the “SEC”) regulations for interim financial information. The principles for condensed interim financial information do not require the inclusion of all of the information and footnotes required by accounting principles generally accepted in the United States of America (“GAAP”) for complete financial statements. Therefore, these financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2012. The condensed consolidated financial statements included herein are unaudited; however, in the opinion of management, they contain all normal recurring adjustments necessary for a fair presentation of the consolidated results for the interim periods. The results of operations for the nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected in any other period or for the entire fiscal year.
	The Company has evaluated subsequent events through the filing date of this quarterly report on Form 10-Q, and determined that no subsequent events have occurred that would require recognition in the condensed consolidated financial statements or disclosure in the notes hereto other than as disclosed in the accompanying notes.
	Certain amounts in the accompanying condensed consolidated financial statements have been reclassified to conform to the current period presentation.
Going Concern [Policy Text Block]	'	'
	Going Concern
	The Company’s condensed consolidated financial statements have been prepared using the accrual method of accounting in accordance with GAAP and have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities in the normal course of business. The Company has incurred significant operating losses and has used substantial amounts of working capital in its operations since its inception (March 16, 2006). Further, at September 30, 2013, the Company had cash and cash equivalents of $35,228, an accumulated deficit of $(70,032,079) and used cash in operations of $(2,625,558) for the nine months ended September 30, 2013. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a reasonable period of time. These condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
	We expect to continue to incur substantial additional operating losses from costs related to the continuation of product and technology development and administrative activities. We believe that our cash on hand at September 30, 2013 of approximately $35,000, collections from the sale of our products, the savings from of our cost reduction strategy for material, production and service costs, and the proceeds from recent debt issuances, and borrowing availability on our line of credit are sufficient to sustain our planned operations into the fourth quarter of 2013; however, we cannot assure you of this and we may require additional debt or equity financing in the future to maintain operations.
	In 2012, the Company implemented several strategies designed to reduce the costs of conducting its business. In addition, the Company intends to pursue raising additional debt or equity financing to fund its operating plans. The Company cannot make any assurances that management’s cost reduction strategies will be effective or that any additional financing will be completed on a timely basis, on acceptable terms or at all. If the Company is unable to complete a debt or equity offering on acceptable terms, or otherwise obtain sufficient financing when and if needed, it may be required to reduce, defer or discontinue one or all of its product development programs. Management’s inability to successfully implement its cost reduction strategies or to complete any other financing will adversely impact the Company’s ability to continue as a going concern.
Consolidation, Policy [Policy Text Block]	'	'
	Principles of Consolidation
	The accompanying condensed consolidated financial statements include the accounts of T3 Motion, Inc. and its wholly owned subsidiaries, R3 Motion, Inc. and T3 Motion, Ltd. (U.K.). All significant inter-company accounts and transactions are eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	'	'
	Use of Estimates
	The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include, but are not limited to: collectability of receivables, recoverability of long-lived assets, realizability of inventories, warranty accruals, valuation of share-based transactions, valuation of derivative liabilities and valuation of deferred tax assets. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results could differ from those estimates.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	'	'
	Concentrations of Credit Risk
	Cash and Cash Equivalents
	The Company maintains its cash accounts at financial institutions for which the Federal Deposit Insurance Corporation (“FDIC”) provides basic deposit coverage with limits up to $250,000 per owner. From time to time, balances in our cash accounts may exceed the amount insured by the FDIC. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk related to these deposits. At September 30, 2013, the Company had no cash deposits in excess of the FDIC limit.
	The Company considers cash equivalents to be all short-term investments that have an initial maturity of 90 days or less and are not restricted. The Company invests its cash in short-term money market accounts.
	Restricted Cash
	Under a previous credit card processing agreement with a financial institution, the Company was required to maintain a security deposit as collateral. The amount of the deposit as of September 30, 2013 and December 31, 2012 was $0 and $10,000, respectively.
	Accounts Receivable
	The Company performs periodic evaluations of its customers and maintains allowances for potential credit losses as deemed necessary. The Company generally does not require collateral to secure accounts receivable. The Company estimates credit losses based on management’s evaluation of historical bad debts, customer concentrations, customer credit-worthiness, current economic trends and changes in customer payment patterns when evaluating the adequacy of its allowance for doubtful accounts. As of September 30, 2013 and December 31, 2012, the Company had an allowance for doubtful accounts of $50,310 and $111,800, respectively. Although the Company expects to collect amounts due, actual collections may differ from the estimated amounts.
	As of September 30, 2013, two customers accounted for approximately 21% of total accounts receivable and as of December 31, 2012, two customers accounted for approximately 31% of total accounts receivable. One customer accounted for approximately 11% and no single customer accounted for more than 10% of net revenues for the three and nine months ended September 30, 2013 respectively.  One customer accounted for approximately 10% and no single customer accounted for more than 10% of net revenues for the three and nine months ended September 30, 2012 respectively.
	Accounts Payable
	As of September 30, 2013 and December 31, 2012, no vendor accounted for more than 10% of total accounts payable. Three vendors accounted for approximately 40% and no vendors accounted for more than 10% of inventory purchases for the three months ended September 30, 2013 and 2012, respectively.  Two vendors accounted for approximately 25% and no single vendor accounted for more than 10% of inventory purchases for the nine months ended September 30, 2013 and 2012, respectively.
Inventory, Policy [Policy Text Block]	'	'
		Inventories
		Inventories, which consist of raw materials, finished goods and work-in-process, are stated at the lower of cost or net realizable value, with cost being determined by the average-cost method, which approximates the first-in, first-out method. At each balance sheet date, we evaluate our ending inventories for excess quantities and obsolescence. This evaluation primarily includes an analysis of forecasted demand in relation to the inventory on hand, among consideration of other factors. Based upon the evaluation, provisions are made to reduce excess or obsolete inventories to their estimated net realizable values. Once established, write-downs are considered permanent adjustments to the cost basis of the respective inventories.
Fair Value Measurement, Policy [Policy Text Block]	'	'
		Fair Value of Financial Instruments
		The Company’s financial instruments consist of cash and cash equivalents, restricted cash, accounts receivable, accounts payable, accrued expenses, senior convertible debentures, related party notes payable, a secured line of credit and derivative liabilities. The carrying value for all such instruments except the related party notes payable and derivative liabilities approximates fair value due to the short-term nature of the instruments. The Company cannot determine the fair value of our related party notes payable due to the related party nature and instruments similar to the notes payable could not be found. The Company’s derivative liabilities are recorded at fair value (see Note 8).
		The Company determines the fair value of its financial instruments based on a three-level hierarchy for fair value measurements under which these assets and liabilities must be grouped, based on significant levels of observable or unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s market assumptions. This hierarchy requires the use of observable market data when available. These two types of inputs have created the following fair value hierarchy:
		Level 1 — Valuations based on unadjusted quoted market prices in active markets for identical securities. The Company’s cash equivalents consist of short-term investments in money market funds which are carried at fair value, and are classified as Level 1 assets.
		Level 2 — Valuations based on observable inputs (other than Level 1 prices), such as quoted prices for similar assets at the measurement date; quoted prices in markets that are not active; or other inputs that are observable, either directly or indirectly. Currently, the Company does not have any items classified as Level 2.
		Level 3 — Valuations based on inputs that are unobservable and significant to the overall fair value measurement, and involve management judgment.
		If the inputs used to measure fair value fall in different levels of the fair value hierarchy, a financial security’s hierarchy level is based upon the lowest level of input that is significant to the fair value measurement.
		The Company’s derivative liabilities consist of price protection features for embedded conversion features on debt and warrants which are carried at fair value, and are classified as Level 3 liabilities. The Company uses the Black-Scholes-Merton option pricing model to determine the fair value of these instruments (see Note 8).
Beneficial Conversion Features and Debt Discounts [Policy Text Block]	'	'
		Beneficial Conversion Features, Detachable Warrants and Debt Discounts
		The Company has issued convertible debentures with detachable warrants and common shares as incentives to induce investors to purchase low or non-interest bearing debt securities.
		Convertible Features: The embedded conversion features of convertible debentures not considered to be derivative instruments provide for a rate of conversion that is below market value. Such feature is normally characterized as a “beneficial conversion feature” (“BCF”). The relative fair values of the BCF were recorded as discounts from the face amount of the respective debt instrument. The embedded conversion features of convertible debentures that are classified as derivative liabilities are recorded at fair value as a discount from the face amount of the respective debt instrument.
		Warrants: The detachable warrants issued with the convertible debentures were classified as derivative liabilities and recorded at fair value as a discount from the face amount of the respective debt instrument.
		Common Stock incentive: The fair value of the common stock issued, valued as of the date of issuance, was recorded as a discount from the face amount of the respective debt instrument.
		Imputed interest: For debt instruments issued with below market or no interest component, the Company imputes a market rate of interest over the term of the debt instrument and records the imputed interest as a discount from the face amount of the respective debt instrument.
		The Company issued debt instruments where the calculated discount exceeded the face amount of the respective debt instruments. The Company reduced the calculated discount to the face amount of the debt instruments issued and recorded interest expense for the difference of fair value over the face amount of the debt. The expense was recorded to interest expense for debt issued for cash and to loss on debt extinguishment for debt issued in exchange for previously held debt.
		The Company amortizes the discounts using the straight-line method which approximates the effective interest method through maturity of such instruments.
Revenue Recognition, Policy [Policy Text Block]	'	'
		Revenue Recognition
		The Company recognizes revenues when there is persuasive evidence of an arrangement, product delivery and acceptance have occurred, title to product has passed or services provided, the sales price is fixed or determinable and collectability of any resulting receivable is reasonably assured.
		For all revenues, the Company uses a binding purchase order or equivalent contract document as evidence of an arrangement. The Company ships with either FOB Shipping Point or Destination terms. Shipping documents are used to verify delivery and customer acceptance. For FOB Destination, the Company records revenue when proof of delivery is confirmed. The Company assesses whether the sales price is fixed or determinable based on the payment terms associated with the transaction and whether the sales price is subject to refund. The Company offers a standard product warranty to its customers for defects in materials and workmanship for a period of one year or 2,500 miles, whichever comes first (see Note 10) with an optional purchased extended warranty. The Company typically has no other post-shipment obligations. The Company assesses collectability based on the creditworthiness of the customer as determined by evaluations and the customer’s payment history.
		All amounts billed to customers related to shipping and handling are classified as net revenues, while all costs incurred by us for shipping and handling are classified as cost of net revenues.
		The Company does not enter into contracts that require fixed pricing beyond the term of the purchase order. All sales via reseller agreements are accompanied by a purchase order.
		The Company has executed various distribution agreements whereby the distributors agreed to purchase T3 Series packages (one T3 Series, two power modules, and one charger per package). The terms of the agreements require minimum re-order amounts for the vehicles to be sold through the distributors in specified geographic regions in exchange for exclusive rights to those geographic regions. Under the terms of the agreements, the distributor takes ownership of the vehicles upon delivery and the Company deems the items sold at delivery to the distributor. The Company does not allow returns of unsold items for either direct sales or products sold through resellers or distributors.
Compensation Related Costs, Policy [Policy Text Block]	'	'
		Share-Based Compensation
		The Company maintains a stock option plan (see Note 9) and records expenses attributable to the stock option plan. The Company values each option award using the Black-Scholes-Merton option pricing model and amortizes the related expense generally on a straight-line basis over the requisite service (vesting) period for the entire award.
		The Company accounts for equity instruments issued to consultants and vendors in exchange for goods and services in accordance with the accounting standards. The measurement date for the fair value of the equity instruments issued is determined at the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor’s performance is complete. In the case of equity instruments issued to consultants, the expense for the fair value of the equity instrument is recognized over the term of the consulting agreement.
		In accordance with the accounting standards, an asset acquired in exchange for the issuance of fully vested, non-forfeitable equity instruments should not be presented or classified as an offset to equity on the grantor’s balance sheet once the equity instrument is granted for accounting purposes. Accordingly, the Company records the fair value of the fully vested, non-forfeitable common stock issued for future consulting services as a prepaid expense in its condensed consolidated balance sheets.
Income Tax, Policy [Policy Text Block]	'	'
		Income Taxes
		We account for income taxes under the provisions of the accounting standards. Under the accounting standards, deferred tax assets and liabilities are recognized for the expected future tax benefits or consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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. A valuation allowance is provided for significant deferred tax assets when it is more likely than not that such asset will not be realized through future operations.
		The accounting guidance for uncertainty in income taxes provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. We recognize any uncertain income tax positions on income tax returns at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. As of September 30, 2013 and December 31, 2012, there were no unrecognized tax benefits included in the condensed consolidated balance sheets that would, if recognized, affect the effective tax rate. Our policy is to recognize interest and/or penalties related to income tax matters in income tax expense. We had no accrual for interest or penalties on our condensed consolidated balance sheets at September 30, 2013 and December 31, 2012 and have not recognized interest and/or penalties in the condensed consolidated statements of operations for the three and nine months ended September 30, 2013 and 2012.
		We are subject to taxation in the U.S. and various state and foreign jurisdictions. Our tax years for 2008 through 2012 are subject to examination by the taxing authorities. With few exceptions, we are no longer subject to U.S., state, local, and foreign examination by taxing authorities for tax years ending before 2008.
		We do not foresee material changes to our gross uncertain income tax position liability within the next twelve months.
Earnings Per Share, Policy [Policy Text Block]	'	'
		Net Income (Loss) Per Share
		Basic net income (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares assumed to be outstanding during the period of computation. Diluted net income (loss) per share is computed similar to basic net income (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential shares had been issued and if the additional common shares were dilutive. Options, warrants and shares associated with the conversion of debt to purchase approximately 101.1 million and 14.1 million shares of common stock were outstanding at September 30, 2013 and 2012, respectively, but were excluded from the computation of diluted net income (loss) per share.
		The Company’s basic net income (loss) per share (“EPS”) amounts have been computed based on the weighted-average number of shares of common stock outstanding for the period. Diluted EPS reflects the potential dilution, using the treasury stock method and as-if-converted method for convertible debt, which could occur if all potentially dilutive securities were exercised. As the Company had a net loss for the three months ended September 30, 2013 and for the three and nine months ended September 30, 2012, no potentially dilutive securities were included in the calculation of diluted net income (loss) per share as their impact would have been anti-dilutive. In addition, although the Company had net income in the nine month period ended September 30, 2013, there are no common stock equivalents to be included as dilutive securities as any such common stock equivalents would be considered anti-dilutive due to the fact the Company would have to reduce net income by gains of $13,040,613 for the nine months ended September 30, 2013 related to the derivative liability associated with the senior convertible debentures and warrants which would result in a net loss rather than net income, resulting in the common stock equivalents being anti-dilutive.
Segment Reporting, Policy [Policy Text Block]	'	'
	Business Segments
	The Company has one reportable business segment due to the fact that the Company derives its revenue primarily from one product. The revenue from domestic sales and international sales are shown below:

NOTE_1_DESCRIPTION_OF_BUSINESS1

NOTE 1 - DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
		Three Months Ended September 30,							Nine Months Ended September 30,
		2013				2012			2013		2012
		(unaudited)							(unaudited)
	Net income (loss)		$	(4,295,330	)	$	(1,888,538	)	$	6,382,692	$	(4,987,273	)
	Weighted average number of common shares outstanding:
	Basic and diluted			22,073,603			12,906,027			18,177,048		12,890,368
	Net income (loss) per share:
	Basic and diluted		$	(0.19	)	$	(0.15	)	$	0.35	$	(0.39	)

NOTE_2_INVENTORIES_Tables

NOTE 2 - INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Schedule of Inventory, Current [Table Text Block]	'
		September 30,		December 31,
		2013		2012
		(unaudited)
	Raw materials	$	1,055,975	$	869,099
	Work-in-process		80,908		256,161
	Finished goods		81,995		34,181
		$	1,218,878	$	1,159,441

NOTE_3_PREPAID_EXPENSES_AND_OT1

NOTE 3 - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	6 Months Ended
	Jun. 30, 2013
Disclosure Text Block Supplement [Abstract]	'
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	'
		September 30,		December 31,
		2013		2012
		(unaudited)
	Prepaid inventory	$	171,918	$	184,117
	Deferred financing costs		99,407		362,684
	Prepaid expenses and other current assets		127,247		132,434
		$	398,572	$	679,235

NOTE_4_ACCRUED_EXPENSES_Tables

NOTE 4 - ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2013
Payables and Accruals [Abstract]	'
Schedule of Accrued Liabilities [Table Text Block]	'
		September 30,		December 31,
		2013		2012
		(unaudited)
	Accrued compensation	$	53,734	$	217,838
	Deferred revenues and customer deposits		199,112		274,519
	Accrued warranty reserve		45,713		104,106
	Other accrued expenses		131,206		117,183
		$	429,765	$	713,646

NOTE_5_RELATED_PARTY_NOTES_PAY1

NOTE 5 - RELATED PARTY NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2013
Related Party Notes Payable [Abstract]	'
Schedule of Related Party Transactions [Table Text Block]	'
		September 30,			December 31,
		2013			2012
		(unaudited)
	Note payable to Alfonso and Mercy Cordero, 10% interest, due December 31, 2014.	$	1,000,000		$	1,000,000
	Working capital loan payable to William Tsumpes, Chief Executive Officer	130,000			—
			1,130,000			1,000,000
	Less current portion		(130,000	)		(1,000,000	)
		$	1,000,000		$	—

NOTE_7_SENIOR_CONVERTIBLE_DEBE1

NOTE 7 - SENIOR CONVERTIBLE DEBENTURES (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt Instruments [Table Text Block]	'
		September 30,			December 31,
		2013			2012
		(unaudited)
	Senior Convertible Debentures, no stated interest, due November 26, 2014	$	4,396,750		$	4,353,250
	Discount on Senior Convertible Debentures		(1,236,267	)		(3,947,742	)
			3,160,483			405,508
	Less current portion		—			(405,508	)
	Senior Convertible Debentures	$	3,160,483		$	0

NOTE_8_DERIVATIVE_LIABILITIES_

NOTE 8 - DERIVATIVE LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2013
Disclosure Text Block [Abstract]	'
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	'
		September 30,
		2013
		(unaudited)
	Annual dividend yield		-
	Expected life (years)	0.4	-	5
	Risk-free interest rate	0.09	-	1.39%
	Expected volatility	126%	-	168%
Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location [Table Text Block]	'
			# of Shares			Level 3			Level 3
			Convertible/			Carrying Value			Carrying Value
			Exercisable at			September 30,			December 31,
			September 30,			2013			2012
			2013
						(unaudited)
	Ki Nam warrants, exercise price of $0.63/share; expire in 2014			27,478		$	2		$	518
	Immersive warrants, exercise price of $0.43/share; expire in 2015			198,764			3,576			28,579
	2012 Debentures convertible at $0.10 per share, expire November 2014			38,967,500			1,442,311			6,801,728
	2012 November warrants, exercise price of $0.10 per share, expire in November 2017			43,532,500			2,741,666			9,905,044
	March 2013 Debentures convertible at $0.10 per share, expire November 2014			2,500,000			92,533			—
	2013 March warrants, exercise price of $0.10 per share, expire in March 2018			2,500,000			159,391			—
	June 2013 Debentures convertible at $0.10 per share, expire November 2014			2,500,000			92,533			—
	2013 June warrants, exercise price of $0.10 per share, expire in June 2018			2,500,000			161,040			—
	Total			92,726,242		$	4,693,052		$	16,735,869
	Change in fair value					$	(13,066,130	)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	'
			2013			2012
	Balance at January 1,		$	16,735,869		$	45,450
	Issuance of warrants and embedded conversion features			1,159,385			386,585
	Reclassification to additional paid-in capital upon debt conversion			(136,072	)		—
	Change in fair value			(13,066,130	)		(126,530	)
	Balance at September 30,		$	4,693,052		$	305,505

NOTE_9_EQUITY_Tables

NOTE 9 - EQUITY (Tables)	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	'
			Three Months Ended September 30,								Nine Months Ended September 30,
			2013				2012				2013				2012
	Share based compensation expense — cost of net revenues		$	986			$	7,966			$	16,005			$	24,275
	Share based compensation expense — sales and marketing			1,777				31,247				27,553				101,423
	Share based compensation expense — research and development			6,496				25,607				75,395				78,946
	Share based compensation expense — general and administrative			57,247				111,165				269,945				343,389
	Total share based compensation expense		$	66,506			$	175,985			$	388,898			$	548,033
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
			Number of				Weighted-				Weighted-				Aggregate
			Shares				Average				Average				Intrinsic
							Exercise				Remaining				Value
							Price				Contractual
											Life
	Options outstanding — January 1, 2013			10,119,518			$	0.72
	Options granted			125,000				0.16
	Options exercised			—				—
	Options forfeited			(8,074,493	)			0.47
	Options cancelled			—				—
	Total options outstanding — September 30, 2013			2,170,025			$	1.9				7.18			$	—
	Options exercisable — September 30, 2013			1,784,069			$	2.12				6.98			$	—
	Options vested and expected to vest — September 30, 2013			2,104,924			$	1.9				7.18			$	—
	Options available for grant under the 2010 Plan at September 30, 2013			16,308,375
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	'
									Options Outstanding								Options Exercisable
									Weighted				Weighted						Weighted
									Average				Average						Average
									Remaining
	Exercise				Number of				Contractual				Exercise				Number of		Exercise
	Prices				Shares				Life				Price				Shares		Price
	$0.16	-	$0.25			450,000				4.86			$	0.22				292,813	$	0.21
	$0.26	-	$0.50			825,004				8.87			$	0.33				825,004	$	0.33
	$0.51	-	$1.00			425,000				8.92			$	0.68				237,500	$	0.65
	$1.01	-	$5.00			271,221				7.15			$	4.5				229,952	$	4.56
	$5.01	-	11.3			198,800				4.45			$	11.3				198,800	$	11.3
						2,170,025				7.18			$	1.9				1,784,069	$	2.12
	'
			Number of				Weighted-
			Shares				Average
							Exercise
							Price
	Warrants outstanding — January 1, 2013			54,680,086			$	0.46
	Warrants issued			5,000,000				0.1
	Warrants exercised			(26,500	)			0.1
	Warrants expired			(4,954,557	)			3.03
	Total warrants outstanding — September 30, 2013			54,699,029			$	0.19
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	'
	Warrant Series		Issue Date		Warrants Outstanding				Exercise						Expiration
					& Exercisable				Price						Date
	Class E Warrants		2/23/09			27,478			$	0.63	(3),	(6),	-7		2/23/14
	Class G Warrants — $5.00		Various			826,373			$	5	(4),	-5			2014-2015
	Class G Warrants — $7.00		Various			5,000			$	7	(4),	-5			8/25/15
	Immersive Warrant 1		3/31/10			94,764			$	0.43	(6),	-7			3/31/15
	Immersive Warrant 2		4/30/10			104,000			$	0.43	(6),	-7			4/30/15
	Class I Warrants		5/19/11			4,916,057			$	0.1	(1),	-2			5/13/16
	2011 Share Purchase Warrants		5/19/11			142,857			$	4.38					5/13/16
	Class J Warrants		6/28/11			50,000			$	3.5					4/25/16
	November 2012 Warrants		11/27/12			43,532,500			$	0.1	-6				11/27/17
	March 2013 Warrants		3/4/13			2,500,000			$	0.1	-6				3/4/18
	June 2013 Warrants		6/5/13			2,500,000			$	0.1	-6				6/5/18
	Total					54,699,029

NOTE_10_COMMITMENTS_AND_CONTIN1

NOTE 10 - COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Product Warranty Liability [Table Text Block]	'
		2013			2012
	Beginning balance, January 1,	$	104,106		$	123,692
	Charged to cost of revenues		51,874			73,118
	Usage		(110,267	)		(57,983	)
	Ending balance, September 30,	$	45,713		$	138,827

NOTE_1_DESCRIPTION_OF_BUSINESS2

NOTE 1 - DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)

9 Months Ended

12 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

Share data in Millions, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Approximately [Member]

Two Vendors [Member]

Customer Concentration Risk [Member]

Customer Concentration Risk [Member]

Customer Concentration Risk [Member]

Customer Concentration Risk [Member]

Customer Concentration Risk [Member]

Customer Concentration Risk [Member]

Supplier Concentration Risk [Member]

Supplier Concentration Risk [Member]

Supplier Concentration Risk [Member]

Supplier Concentration Risk [Member]

Supplier Concentration Risk [Member]

Supplier Concentration Risk [Member]

Accounts Receivable [Member]

Accounts Receivable [Member]

Net Revenues [Member]

Net Revenues [Member]

Net Revenues [Member]

Net Revenues [Member]

Total Accounts Payable [Member]

Total Accounts Payable [Member]

Total Accounts Payable [Member]

Inventory Purchases [Member]

Inventory Purchases [Member]

NOTE 1 - DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash and Cash Equivalents, at Carrying Value (in Dollars)

$35,228

$102,167

$1,293,136

$2,184,939

$35,000

'

'

'

'

'

'

'

'

'

'

'

'

Retained Earnings (Accumulated Deficit) (in Dollars)

-70,032,079

'

-76,414,771

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net Cash Provided by (Used in) Operating Activities (in Dollars)

-2,625,558

-2,813,759

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash, FDIC Insured Amount (in Dollars)

250,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Restricted Cash and Cash Equivalents, Current (in Dollars)

0

'

10,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Allowance for Doubtful Accounts Receivable (in Dollars)

50,310

'

111,800

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Concentration Risk, Percentage

'

'

'

'

'

25.00%

21.00%

31.00%

11.00%

10.00%

10.00%

10.00%

10.00%

10.00%

40.00%

10.00%

'

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

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'10 years

Product Warranty Period

'

'

'2500 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in Shares)

'

14.1

101.1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other Operating Income (Expense), Net (in Dollars)

$13,040,613

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of Reportable Segments

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

NOTE_1_DESCRIPTION_OF_BUSINESS3

NOTE 1 - DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Earnings per Share (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Earnings per Share [Abstract]	'	'	'	'
Net income (loss) (in Dollars)	($4,295,330)	($1,888,538)	$6,382,692	($4,987,273)
Basic and diluted	22,073,603	12,906,027	18,177,048	12,890,368
Basic and diluted (in Dollars per share)	($0.19)	($0.15)	$0.35	($0.39)

NOTE_2_INVENTORIES_Details_Inv

NOTE 2 - INVENTORIES (Details) - Inventories (USD $)	Sep. 30, 2013	Dec. 31, 2012
Inventories [Abstract]	'	'
Raw materials	$1,055,975	$869,099
Work-in-process	80,908	256,161
Finished goods	81,995	34,181
	$1,218,878	$1,159,441

NOTE_3_PREPAID_EXPENSES_AND_OT2

NOTE 3 - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - Prepaid Expenses and Other Current Assets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Prepaid Expenses and Other Current Assets [Abstract]	'	'
Prepaid inventory	$171,918	$184,117
Deferred financing costs	99,407	362,684
Prepaid expenses and other current assets	127,247	132,434
	$398,572	$679,235

NOTE_4_ACCRUED_EXPENSES_Detail

NOTE 4 - ACCRUED EXPENSES (Details) - Accrued Expenses (USD $)	Sep. 30, 2013	Dec. 31, 2012
Accrued Expenses [Abstract]	'	'
Accrued compensation	$53,734	$217,838
Deferred revenues and customer deposits	199,112	274,519
Accrued warranty reserve	45,713	104,106
Other accrued expenses	131,206	117,183
	$429,765	$713,646

NOTE_5_RELATED_PARTY_NOTES_PAY2

NOTE 5 - RELATED PARTY NOTES PAYABLE (Details) (USD $)	9 Months Ended			9 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Jan. 14, 2011	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Jan. 14, 2011
		Cordeo [Member]	Cordeo [Member]	Tsumpes [Member]	Alfonsa and Mercy Cordero 10 Percent [Member]	Alfonsa and Mercy Cordero 10 Percent [Member]	Alfonsa and Mercy Cordero 10 Percent [Member]	Alfonsa and Mercy Cordero 10 Percent [Member]	Alfonsa and Mercy Cordero 10 Percent [Member]	October 2010 Notes [Member]
NOTE 5 - RELATED PARTY NOTES PAYABLE (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'
Debt Instrument, Interest Rate at Period End	'	'	'	'	10.00%	'	10.00%	'	'	'
Debt Instrument, Face Amount	'	'	'	'	'	'	'	'	'	$1,000,000
Equity Method Investment, Ownership Percentage	'	'	5.00%	'	'	'	'	'	'	'
Debt Instrument, Periodic Payment, Interest	'	8,333	'	'	'	'	'	'	'	'
Interest Expense, Debt	'	'	'	'	25,000	25,000	75,000	75,000	'	'
Interest Payable	'	'	'	'	25,000	'	25,000	'	8,333	'
Proceeds from Related Party Debt	150,000	'	'	150,000	'	'	'	'	'	'
Repayments of Related Party Debt	$20,000	'	'	$20,000	'	'	'	'	'	'

NOTE_5_RELATED_PARTY_NOTES_PAY3

NOTE 5 - RELATED PARTY NOTES PAYABLE (Details) - Related Party Notes Payable (USD $)	Sep. 30, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'
Notes Payable, Related Parties	$1,000,000	'
	1,130,000	1,000,000
Less current portion	-130,000	-1,000,000
	1,000,000	0
Alfonsa and Mercy Cordero 10 Percent [Member]	'	'
Related Party Transaction [Line Items]	'	'
Notes Payable, Related Parties	1,000,000	1,000,000
William Tsumpes [Member]	'	'
Related Party Transaction [Line Items]	'	'
Notes Payable, Related Parties	$130,000	'

NOTE_5_RELATED_PARTY_NOTES_PAY4

NOTE 5 - RELATED PARTY NOTES PAYABLE (Details) - Related Party Notes Payable (Parentheticals) (Alfonsa and Mercy Cordero 10 Percent [Member])	Sep. 30, 2013	Dec. 31, 2012
Alfonsa and Mercy Cordero 10 Percent [Member]	'	'
Related Party Transaction [Line Items]	'	'
Notes Payable, Related Parties, Interest Rate	10.00%	10.00%

NOTE_6_SECURED_LINE_OF_CREDIT_

NOTE 6 - SECURED LINE OF CREDIT (Details) (USD $)	3 Months Ended	9 Months Ended	10 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Oct. 26, 2013	Sep. 30, 2013	Mar. 31, 2013	Sep. 30, 2013	Oct. 26, 2013
			Eligible Customer Receivables [Member]	Revolver Loan [Member]	Revolver Loan [Member]	Revolver Loan [Member]	Revolver Loan [Member]
			Revolver Loan [Member]
NOTE 6 - SECURED LINE OF CREDIT (Details) [Line Items]	'	'	'	'	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	'	'	'	$750,000	'	$750,000	$1,000,000
Debt Instrument, Term	'	'1 year	'	'	'	'	'
Line Of Credit Facility Borrowing Base Percentage	'	'	65.00%	'	'	'	'
Line Of Credit Prepayment Percentage	'	'	'	1.00%	'	1.00%	'
Line Of Credit Prepayment Amount	'	'	'	7,500	'	7,500	'
Line Of Credit Facility Administration Fee Percentage	'	'	'	'	'	2500.00%	'
Line Of Credit Facility Administration Fee	'	'	'	'	'	0.0725	'
Line Of Credit Facility Interest Payable In Arrears	'	'	'	'	'	1,500	'
Proceeds From Lines Of Credit Gross	'	'	'	'	187,500	'	'
Reclassification Of Conversion Feature Derivative Liabilities Due To Conversion Of Senior Convertible Debentures	1,429	136,072	'	'	172,500	'	'
Deferred Finance Costs, Net	'	'	'	'	15,000	'	'
Additional Proceeds From Lines Of Credit Net Of Repayments	'	'	'	562,500	'	'	'
Amortization of Debt Discount (Premium)	'	'	'	3,750	'	7,911	'
Interest Expense, Debt	'	'	'	$16,713	'	$50,981	'

NOTE_7_SENIOR_CONVERTIBLE_DEBE2

NOTE 7 - SENIOR CONVERTIBLE DEBENTURES (Details) (USD $)	0 Months Ended		1 Months Ended	3 Months Ended	9 Months Ended
	Jun. 05, 2013	Mar. 04, 2013	Nov. 27, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Aug. 13, 2013	Aug. 05, 2013	Dec. 31, 2012
NOTE 7 - SENIOR CONVERTIBLE DEBENTURES (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Debt Instrument, Convertible, Conversion Price (in Dollars per share)	'	'	'	$0.10	$0.10	'	'	'	'
Proceeds from Issuance of Debt	$250,000	$250,000	$2,875,000	'	'	'	'	'	'
Debt Conversion, Converted Instrument, Amount	'	'	1,240,750	'	456,500	'	'	'	'
Notes Issued For Financing Fees	'	'	237,500	'	'	'	'	'	'
Debt Instrument, Unamortized Discount	'	'	4,353,250	1,236,267	1,236,267	'	123,500	'	'
Value Of Additional Debentures	'	'	'	'	500,000	'	'	'	'
Amount of Debenture Holder Declaring Default	'	'	'	123,500	123,500	'	'	'	'
Amortization of Financing Costs	'	'	'	717,600	2,924,883	'	'	'	'
Payments of Financing Costs	'	'	'	'	'	4,013	'	'	'
Extinguishment of Debt, Amount	'	646,750	'	'	'	'	'	'	'
Proceeds from Convertible Debt	250,000	250,000	'	'	500,000	'	'	'	'
Debt Instrument, Debt Default, Amount	'	'	'	'	'	'	'	123,500	'
Percenatge Of Debenture Holders	'	'	'	'	'	'	123500.00%	51.00%	'
Amount of Convertible Debenture Holders Extending	'	'	'	'	'	'	4,273,250	'	'
	'	'	'	3,160,483	3,160,483	'	4,396,750	'	0
Fair Value Of Equity Securities	20,000	57,500	'	'	'	'	'	'	'
Common Stock Exchange Price (in Dollars per share)	'	'	'	'	$0.10	'	'	'	'
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	'	'	'	500,000	4,565,000	'	'	'	'
Debt Conversion Interest Expenses	'	'	'	19,866	312,575	'	'	'	'
Adjustments To Additional Paid In Capital, Fair Value Of Debt Converted	'	'	'	51,429	'	'	'	'	'
Adjustments To Additional Paid In Capital, Changes In Valuation Method	'	'	'	'	592,572	'	'	'	'
Adjustments To Additional Paid In Capital, Value Of Conversion	'	'	'	50,000	456,500	'	'	'	'
Reclassification Of Conversion Feature Derivative Liabilities Due To Conversion Of Senior Convertible Debentures	'	'	'	1,429	136,072	'	'	'	'
Senior Secured Convertible Loan [Member]	'	'	'	'	'	'	'	'	'
NOTE 7 - SENIOR CONVERTIBLE DEBENTURES (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Number Of Debentures Warrants Issued	'	'	4,353,250	'	'	'	'	'	'
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item)	'	'	0.1	'	'	'	'	'	'
Debt Conversion, Original Debt, Amount	'	'	1	'	'	'	'	'	'
Debt Instrument, Convertible, Conversion Price (in Dollars per share)	'	'	$0.10	'	'	'	'	'	'
November 2012 Debenture [Member]	'	'	'	'	'	'	'	'	'
NOTE 7 - SENIOR CONVERTIBLE DEBENTURES (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Debt Conversion, Original Debt, Amount	'	'	'	50,000	456,500	'	'	'	'
Amortization of Financing Costs	'	'	'	54,991	244,383	'	'	'	'
Payments of Financing Costs	'	'	'	'	399,939	'	'	'	'
Unamortized Financing Cost	'	'	'	'	93,993	'	'	'	'
Additional Senior Convertible Debentures [Member]	'	'	'	'	'	'	'	'	'
NOTE 7 - SENIOR CONVERTIBLE DEBENTURES (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Proceeds from Convertible Debt	'	'	'	'	146,750	'	'	'	'
March 2013 Debentures [Member] | Limitation On Debt Discount [Member]	'	'	'	'	'	'	'	'	'
NOTE 7 - SENIOR CONVERTIBLE DEBENTURES (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Debt Instrument, Unamortized Discount	'	'	'	250,000	250,000	'	'	'	'
Fair Value Of Equity Securities	'	'	'	'	57,500	'	'	'	'
Embedded Derivative, Fair Value of Embedded Derivative Liability	'	'	'	372,722	372,722	'	'	'	'
Imputed Interest Discount	'	'	'	'	25,000	'	'	'	'
Fair Value Of Warrants	'	'	'	'	543,851	'	'	'	'
Debt Instrument, Face Amount	'	'	'	250,000	250,000	'	'	'	'
Excess Fair Value Of Debentures Over Face Value	'	'	'	'	749,073	'	'	'	'
March 2013 Debentures [Member]	'	'	'	'	'	'	'	'	'
NOTE 7 - SENIOR CONVERTIBLE DEBENTURES (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Number Of Debentures Warrants Issued	'	250,000	'	'	'	'	'	'	'
Number Of Debenture Units Received (in Shares)	'	250,000	'	'	'	'	'	'	'
Fair Value Of Equity Securities	'	543,851	'	'	'	'	'	'	'
Options To Purchase Common Stock (in Shares)	'	'	'	'	2,500,000	'	'	'	'
Embedded Derivative, Fair Value of Embedded Derivative Liability	'	'	'	372,722	372,722	'	'	'	'
Warrants Exercise Price (in Dollars per share)	'	'	'	'	$0.10	'	'	'	'
Warrants To Purchase Common Stock (in Shares)	'	2,500,000	'	'	'	'	'	'	'
June 2013 Debentures [Member] | Limitation On Debt Discount [Member]	'	'	'	'	'	'	'	'	'
NOTE 7 - SENIOR CONVERTIBLE DEBENTURES (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Debt Instrument, Unamortized Discount	'	'	'	250,000	250,000	'	'	'	'
Fair Value Of Equity Securities	'	'	'	'	20,000	'	'	'	'
Embedded Derivative, Fair Value of Embedded Derivative Liability	'	'	'	59,498	59,498	'	'	'	'
Imputed Interest Discount	'	'	'	'	25,000	'	'	'	'
Fair Value Of Warrants	'	'	'	'	183,314	'	'	'	'
Debt Instrument, Face Amount	'	'	'	250,000	250,000	'	'	'	'
Excess Fair Value Of Debentures Over Face Value	'	'	'	'	37,812	'	'	'	'
June 2013 Debentures [Member]	'	'	'	'	'	'	'	'	'
NOTE 7 - SENIOR CONVERTIBLE DEBENTURES (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Number Of Debentures Warrants Issued	250,000	'	'	'	'	'	'	'	'
Number Of Debenture Units Received (in Shares)	250,000	'	'	'	'	'	'	'	'
Common Stock, Share Subscribed but Unissued, Subscriptions Receivable	'	'	'	20,000	20,000	'	'	'	'
Common Stock, Shares Subscribed but Unissued (in Shares)	'	'	'	250,000	250,000	'	'	'	'
Fair Value Of Equity Securities	183,314	'	'	'	'	'	'	'	'
Options To Purchase Common Stock (in Shares)	'	'	'	'	2,500,000	'	'	'	'
Embedded Derivative, Fair Value of Embedded Derivative Liability	'	'	'	59,498	59,498	'	'	'	'
Warrants To Purchase Common Stock (in Shares)	2,500,000	'	'	'	'	'	'	'	'
March 2013 and June 2013 Debentures [Member]	'	'	'	'	'	'	'	'	'
NOTE 7 - SENIOR CONVERTIBLE DEBENTURES (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Imputed Interest Discount Percentage	'	'	'	'	10.00%	'	'	'	'
Imputed Interest Discount	'	'	'	'	$50,000	'	'	'	'

NOTE_7_SENIOR_CONVERTIBLE_DEBE3

NOTE 7 - SENIOR CONVERTIBLE DEBENTURES (Details) - Senior Convertible Debentures (USD $)	Sep. 30, 2013	Aug. 13, 2013	Dec. 31, 2012
Senior Convertible Debentures [Abstract]	'	'	'
Senior Convertible Debentures, no stated interest, due November 26, 2014	$4,396,750	'	$4,353,250
Discount on Senior Convertible Debentures	-1,236,267	'	-3,947,742
	3,160,483	'	405,508
Less current portion	'	'	-405,508
Senior Convertible Debentures	$3,160,483	$4,396,750	$0

NOTE_8_DERIVATIVE_LIABILITIES_1

NOTE 8 - DERIVATIVE LIABILITIES (Details) (USD $)

0 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

Jun. 05, 2013

Mar. 04, 2013

Sep. 30, 2013

Sep. 30, 2013

Mar. 04, 2013

Jun. 05, 2013

Jun. 05, 2013

Mar. 04, 2013

Jun. 05, 2013

Jun. 05, 2013

Sep. 30, 2012

Sep. 30, 2012

Jun. 05, 2013

Jun. 05, 2013

Employee Stock Option [Member]

Employee Stock Option [Member]

Warrant [Member]

Warrant [Member]

Warrant [Member]

Employee Stock Option [Member]

Warrants and Embedded Conversion Features [Member]

Warrants and Embedded Conversion Features [Member]

Ki Nam Warrants [Member]

Immersive Warrants [Member]

Issue One [Member]

Issue Two [Member]

Issue One [Member]

Immersive Warrants [Member]

Issue Two [Member]

Issue Two [Member]

NOTE 8 - DERIVATIVE LIABILITIES (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrants Issued During Period Number Of Warrants (in Shares)

'

'

'

'

2,500,000

'

'

'

'

'

'

'

'

'

Warrants To Purchase Common Stock (in Shares)

'

'

'

'

2,500,000

2,500,000

'

'

'

'

'

'

'

'

Closing Market Price (in Dollars per share)

'

'

$0.08

$0.08

$0.23

'

'

'

$0.08

'

'

'

'

'

Share Exercise Price (in Shares)

'

'

'

'

0.1

'

'

'

0.1

'

'

'

'

'

Warrants Expiry Period

'

'5 years

'

'

'

'

'5 years

'

'175 years

'

'

'

'

'

Fair Value Of Equity Securities

$20,000

$57,500

'

'

$372,722

'

'

$543,851

$183,314

$59,498

'

'

'

'

Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)

'

'

'

'

'

2,500,000

'

'

'

'

'

'

'

'

Warrants Exercise Price (in Dollars per share)

'

'

'

'

'

$0.08

'

'

$0.10

'

'

'

$0.63

$0.43

Options To Purchase Common Stock (in Shares)

'

'

'

'

'

'

'

'

2,500,000

'

'

'

'

'

Modification Of Conversion Feature

'

'

-13,066,130

2,893,344

'

'

'

'

'

'

'

'

'

'

Income Expense On Change In Fair Value Of Derivatives

'

'

'

'

'

'

'

'

'

'

($171,862)

$126,530

'

'

NOTE_8_DERIVATIVE_LIABILITIES_2

NOTE 8 - DERIVATIVE LIABILITIES (Details) - Derivative at Fair Value	9 Months Ended
	Sep. 30, 2013
Minimum [Member]	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Derivative at Fair Value [Line Items]	'
Expected life (years)	'146 days
Risk-free interest rate	0.09%
Expected volatility	126.00%
Maximum [Member]	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Derivative at Fair Value [Line Items]	'
Expected life (years)	'5 years
Risk-free interest rate	1.39%
Expected volatility	168.00%

NOTE_8_DERIVATIVE_LIABILITIES_3

NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value [Line Items]	'	'
Number of warrants	92,726,242	'
Derivative liabilities	$4,693,052	$16,735,869
Change in fair value	-13,066,130	'
Ki Nam Warrants [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value [Line Items]	'	'
Number of warrants	27,478	'
Derivative liabilities	2	518
Immersive Warrants [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value [Line Items]	'	'
Number of warrants	198,764	'
Derivative liabilities	3,576	28,579
Convertibe Debentures 2012 [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value [Line Items]	'	'
Number of warrants	38,967,500	'
Derivative liabilities	1,442,311	6,801,728
Warants November 2012 [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value [Line Items]	'	'
Number of warrants	43,532,500	'
Derivative liabilities	2,741,666	9,905,044
Convertible Debentures March 2013 [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value [Line Items]	'	'
Number of warrants	2,500,000	'
Derivative liabilities	92,533	'
Warrants March 2013 [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value [Line Items]	'	'
Number of warrants	2,500,000	'
Derivative liabilities	159,391	'
Convertible Debentures June 2013 [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value [Line Items]	'	'
Number of warrants	2,500,000	'
Derivative liabilities	92,533	'
Warrants June 2013 [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value [Line Items]	'	'
Number of warrants	2,500,000	'
Derivative liabilities	$161,040	'

NOTE_8_DERIVATIVE_LIABILITIES_4

NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value (Parentheticals) (USD $)	Sep. 30, 2013	Dec. 31, 2012
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value (Parentheticals) [Line Items]	'	'
Conversion price (in Dollars per share)	$0.10	'
Ki Nam Warrants [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value (Parentheticals) [Line Items]	'	'
Exercise price (in Dollars per Item)	0.63	0.63
Immersive Warrants [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value (Parentheticals) [Line Items]	'	'
Exercise price (in Dollars per Item)	0.43	0.43
Convertibe Debentures 2012 [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value (Parentheticals) [Line Items]	'	'
Conversion price (in Dollars per share)	$0.10	$0.10
Warants November 2012 [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value (Parentheticals) [Line Items]	'	'
Exercise price (in Dollars per Item)	0.1	0.1
Convertible Debentures March 2013 [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value (Parentheticals) [Line Items]	'	'
Conversion price (in Dollars per share)	$0.10	$0.10
Warrants March 2013 [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value (Parentheticals) [Line Items]	'	'
Exercise price (in Dollars per Item)	0.1	0.1
Convertible Debentures June 2013 [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value (Parentheticals) [Line Items]	'	'
Conversion price (in Dollars per share)	$0.10	$0.10
Warrants June 2013 [Member]	'	'
NOTE 8 - DERIVATIVE LIABILITIES (Details) - Warrants and Embedded Conversion Options at Fair Value (Parentheticals) [Line Items]	'	'
Exercise price (in Dollars per Item)	0.1	0.1

NOTE_8_DERIVATIVE_LIABILITIES_5

NOTE 8 - DERIVATIVE LIABILITIES (Details) - Reconciliation of Liabilities Measured at Fair Value (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Reconciliation of Liabilities Measured at Fair Value [Abstract]	'	'
Balance	$16,735,869	$45,450
Issuance of warrants and embedded conversion features	1,159,385	386,585
Reclassification to additional paid-in capital upon debt conversion	-136,072	'
Change in fair value	-13,066,130	-126,530
Balance	$4,693,052	$305,505

NOTE_9_EQUITY_Details

NOTE 9 - EQUITY (Details) (USD $)	1 Months Ended		3 Months Ended		6 Months Ended	9 Months Ended
	Mar. 31, 2013	Nov. 27, 2012	Sep. 30, 2013	Mar. 31, 2013	Jun. 30, 2013	Sep. 30, 2013	Dec. 31, 2012
NOTE 9 - EQUITY (Details) [Line Items]	'	'	'	'	'	'	'
Value Of Additional Debentures	'	'	'	'	'	$500,000	'
Common Stock, Value, Subscriptions	'	647,625	20,000	'	'	20,000	647,625
Closing Market Price (in Dollars per share)	'	'	$0.08	'	'	$0.08	'
Number Of Common Stock Shares To Be Issued (in Shares)	250,000	'	'	'	'	2,212,500	'
Additional Common Stock Shares To Be Issued For Debentures (in Shares)	0.23	'	'	'	'	'	'
Number Of Common Stock Shares Restricted For Trade (in Shares)	'	'	'	'	'	250,000	'
Proceeds from Warrant Exercises	'	'	'	'	'	2,650	'
Conversion of Stock, Amount Converted	'	'	'	'	'	456,500	'
Debt Instrument, Convertible, Conversion Price (in Dollars per share)	'	'	$0.10	'	'	$0.10	'
Debt Conversion Interest Expenses	'	'	19,866	'	'	312,575	'
Adjustments To Additional Paid In Capital, Fair Value Of Debt Converted	'	'	51,429	'	'	'	'
Debt Conversion, Converted Instrument, Amount	'	1,240,750	'	'	'	456,500	'
Reclassification Of Embedded Conversion Feature	'	'	'	'	'	136,072	'
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)	'	'	'	'	'	$0.16	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	'	'	'	'	'	125,000	'
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price (in Dollars per share)	'	'	$0.15	'	'	$0.15	'
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	'	'	'	'	'	157.00%	'
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	'	'	'	'	'	'2 years 6 months	'
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	'	'	'	'	'	0.68%	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value (in Dollars per share)	'	'	'	'	'	$0.16	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	'	'	300,000	'	'	300,000	'
Number Of Warrants Issued During Period (in Shares)	'	'	'	'	'	5,000,000	'
Value Of Warrants Issued During Period	'	'	'	543,851	183,314	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms	'	'	'	'	'4 years	'	'
Number Of Common Stock Shares To Be Issued Pending Approval (in Shares)	'	'	'	'	'	0.1	'
June 2013 Debentures [Member]	'	'	'	'	'	'	'
NOTE 9 - EQUITY (Details) [Line Items]	'	'	'	'	'	'	'
Value Of Additional Debentures	'	'	'	'	250,000	'	'
Series I Warrant [Member]	'	'	'	'	'	'	'
NOTE 9 - EQUITY (Details) [Line Items]	'	'	'	'	'	'	'
Number Of Warrants Exercised During Period (in Shares)	'	'	'	'	'	26,500	'
Proceeds from Warrant Exercises	'	'	'	'	'	2,650	'
Common Stock And Additional Paid In Capital [Member]	'	'	'	'	'	'	'
NOTE 9 - EQUITY (Details) [Line Items]	'	'	'	'	'	'	'
Adjustments To Additional Paid In Capital, Fair Value Of Debt Converted	'	'	'	'	'	592,572	'
Class I Warrant [Member] | Ki Nam [Member]	'	'	'	'	'	'	'
NOTE 9 - EQUITY (Details) [Line Items]	'	'	'	'	'	'	'
Value Of Warrants Issued During Period	'	'	'	'	'	632,243	'
Class G Warrants [Member] | Ki Nam [Member]	'	'	'	'	'	'	'
NOTE 9 - EQUITY (Details) [Line Items]	'	'	'	'	'	'	'
Value Of Warrants Issued During Period	'	'	'	'	'	195,373	'
Vision Capital [Member]	'	'	'	'	'	'	'
NOTE 9 - EQUITY (Details) [Line Items]	'	'	'	'	'	'	'
Value Of Warrants Issued During Period	'	'	'	'	'	$1,138,885	'
Class I Warrant [Member]	'	'	'	'	'	'	'
NOTE 9 - EQUITY (Details) [Line Items]	'	'	'	'	'	'	'
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item)	'	'	'	'	4,275,128	'	'

NOTE_9_EQUITY_Details_Sharebas

NOTE 9 - EQUITY (Details) - Share-based Compensation Expenses, Stock Options (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Share based compensation expense	$66,506	$175,985	$388,898	$548,033
Cost Of Net Revenues [Member]	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Share based compensation expense	986	7,966	16,005	24,275
Selling and Marketing Expense [Member]	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Share based compensation expense	1,777	31,247	27,553	101,423
Research and Development Expense [Member]	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Share based compensation expense	6,496	25,607	75,395	78,946
General and Administrative Expense [Member]	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Share based compensation expense	$57,247	$111,165	$269,945	$343,389

NOTE_9_EQUITY_Details_Summary_

NOTE 9 - EQUITY (Details) - Summary of Common Stock Option Activity (USD $)	9 Months Ended
	Sep. 30, 2013
NOTE 9 - EQUITY (Details) - Summary of Common Stock Option Activity [Line Items]	'
Options granted	125,000
Options granted (in Dollars per share)	$0.16
Total options outstanding b September 30, 2013	2,170,025
Total options outstanding b September 30, 2013 (in Dollars per share)	$1.90
Total options outstanding b September 30, 2013	'7 years 65 days
Options exercisable b September 30, 2013	1,784,069
Options exercisable b September 30, 2013 (in Dollars per share)	$2.12
Stock Issuance Plans 2007 And 2010 [Member]	'
NOTE 9 - EQUITY (Details) - Summary of Common Stock Option Activity [Line Items]	'
Options outstanding b January 1, 2013	10,119,518
Options outstanding b January 1, 2013 (in Dollars per share)	$0.72
Options granted	125,000
Options granted (in Dollars per share)	$0.16
Options forfeited	-8,074,493
Options forfeited (in Dollars per share)	$0.47
Total options outstanding b September 30, 2013	2,170,025
Total options outstanding b September 30, 2013 (in Dollars per share)	$1.90
Total options outstanding b September 30, 2013	'7 years 65 days
Options exercisable b September 30, 2013	1,784,069
Options exercisable b September 30, 2013 (in Dollars per share)	$2.12
Options exercisable b September 30, 2013	'6 years 357 days
Options vested and expected to vest b September 30, 2013	2,104,924
Options vested and expected to vest b September 30, 2013 (in Dollars per share)	$1.90
Options vested and expected to vest b September 30, 2013	'7 years 65 days
Options available for grant under the 2010 Plan at September 30, 2013	16,308,375

NOTE_9_EQUITY_Details_Summary_1

NOTE 9 - EQUITY (Details) - Summary of Stock Options Outstanding and Exercisable	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
	USD ($)	Stock Options One [Member]	Stock Options One [Member]	Stock Options Two [Member]	Stock Options Two [Member]	Stock Options Three [Member]	Stock Options Three [Member]	Stock Options Four [Member]	Stock Options Four [Member]	Stock Options Five [Member]	Stock Options Five [Member]
		USD ($)	AFN	USD ($)	AFN	USD ($)	AFN	USD ($)	AFN	USD ($)	AFN
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Options Outstanding, Exercise Prices, Upper Range Limit	'	$0.16	'	$0.26	'	$0.51	'	$1.01	'	$5.01	'
Options Outstanding, Exercise Prices, Lower Range Limit (in Afghanis per share)	'	'	0.25	'	0.5	'	1	'	5	'	11.3
Options Outstanding - Number of Shares (in Shares)	2,170,025	450,000	450,000	825,004	825,004	425,000	425,000	271,221	271,221	198,800	198,800
Options Outstanding - Weighted Average Remaining Contractual Life	'7 years 65 days	'4 years 313 days	'4 years 313 days	'8 years 317 days	'8 years 317 days	'8 years 335 days	'8 years 335 days	'7 years 54 days	'7 years 54 days	'4 years 164 days	'4 years 164 days
Options Outstanding - Weighted Average Exercise Price	$1.90	$0.22	'	$0.33	'	$0.68	'	$4.50	'	$11.30	'
Options Exercisable - Number of Shares (in Shares)	1,784,069	292,813	292,813	825,004	825,004	237,500	237,500	229,952	229,952	198,800	198,800
Options Exercisable - Weighted Average Exercise Price	$2.12	$0.21	'	$0.33	'	$0.65	'	$4.56	'	$11.30	'

NOTE_9_EQUITY_Details_Reconcil

NOTE 9 - EQUITY (Details) - Reconciliation of Warrants Issued and Exercised (USD $)	9 Months Ended
	Sep. 30, 2013
Reconciliation of Warrants Issued and Exercised [Abstract]	'
Warrants outstanding b January 1, 2013	54,680,086
Warrants outstanding b January 1, 2013 (in Dollars per share)	$0.46
Warrants issued	5,000,000
Warrants issued (in Dollars per share)	$0.10
Warrants exercised	-26,500
Warrants exercised (in Dollars per share)	$0.10
Warrants expired	-4,954,557
Warrants expired (in Dollars per share)	$3.03
Total warrants outstanding b September 30, 2013	54,699,029
Total warrants outstanding b September 30, 2013 (in Dollars per share)	$0.19

NOTE_9_EQUITY_Details_Warrants

NOTE 9 - EQUITY (Details) - Warrants Outstanding (USD $)	9 Months Ended
	Sep. 30, 2013
Class of Warrant or Right [Line Items]	'
Warrants Outstanding & Exercisable (in Dollars)	$54,699,029
Class E Warrants [Member]	'
Class of Warrant or Right [Line Items]	'
Issue Date	31-Dec-08
Warrants Outstanding & Exercisable (in Dollars)	27,478
Exercise Price	$0.63	[1],[2],[3]
Expiration Date	23-Feb-14
Class G Warrants Issue One [Member]	'
Class of Warrant or Right [Line Items]	'
Warrants Outstanding & Exercisable (in Dollars)	826,373
Exercise Price	$5	[4],[5]
Expiration Date	31-Dec-15
Class G Warrants Issue Two [Member]	'
Class of Warrant or Right [Line Items]	'
Warrants Outstanding & Exercisable (in Dollars)	5,000
Exercise Price	$7	[4],[5]
Expiration Date	25-Aug-15
Immersive Warrants One [Member]	'
Class of Warrant or Right [Line Items]	'
Issue Date	31-Dec-08
Warrants Outstanding & Exercisable (in Dollars)	94,764
Exercise Price	$0.43	[2],[3]
Expiration Date	31-Mar-15
Immersive Warrants Two [Member]	'
Class of Warrant or Right [Line Items]	'
Issue Date	31-Dec-08
Warrants Outstanding & Exercisable (in Dollars)	104,000
Exercise Price	$0.43	[2],[3]
Expiration Date	30-Apr-15
Class I Warrant [Member]	'
Class of Warrant or Right [Line Items]	'
Issue Date	31-Dec-08
Warrants Outstanding & Exercisable (in Dollars)	4,916,057
Exercise Price	$0.10	[6],[7]
Expiration Date	13-May-16
Share Purchase Warrants 2011 [Member]	'
Class of Warrant or Right [Line Items]	'
Issue Date	31-Dec-08
Warrants Outstanding & Exercisable (in Dollars)	142,857
Exercise Price	$4.38
Expiration Date	13-May-16
Class J Warrants [Member]	'
Class of Warrant or Right [Line Items]	'
Issue Date	31-Dec-08
Warrants Outstanding & Exercisable (in Dollars)	50,000
Exercise Price	$3.50
Expiration Date	25-Apr-16
November 2012 Warrants [Member]	'
Class of Warrant or Right [Line Items]	'
Issue Date	31-Dec-08
Warrants Outstanding & Exercisable (in Dollars)	43,532,500
Exercise Price	$0.10	[2]
Expiration Date	27-Nov-17
March 2013 Warrants [Member]	'
Class of Warrant or Right [Line Items]	'
Issue Date	31-Dec-08
Warrants Outstanding & Exercisable (in Dollars)	2,500,000
Exercise Price	$0.10	[2]
Expiration Date	4-Mar-18
June 2013 Debentures [Member]	'
Class of Warrant or Right [Line Items]	'
Issue Date	31-Dec-08
Warrants Outstanding & Exercisable (in Dollars)	$2,500,000
Exercise Price	$0.10	[2]
Expiration Date	5-Jun-18
[1]	Warrants were repriced on March 4, 2013 and June 5, 2013.
[2]	Warrants' expiration dates range from December 29, 2014 to August 25, 2015.
[3]	Of these warrants, 195,373 were issued to Ki Nam.
[4]	Of these warrants, 4,275,128 represent warrants eligible for a vote to approve any future financing round where the contemplated issuance price is below the exercise price of the Class I warrants. A 2/3rds vote of the combined eligible outstanding Class I Warrants is required to approve such a transaction.
[5]	Of these warrants, 1,138,885 were issued to Vision Capital and 632,243 were issued to Ki Nam, former Chairman of the Board of Directors. Each has beneficial ownership in excess of 10% of the common stock of the Company.
[6]	Warrants were issued to Ki Nam, former Chairman of the Board of Directors and significant owner of the Company.
[7]	Warrants are accounted for as derivative liabilities, see Note 8.

NOTE_10_COMMITMENTS_AND_CONTIN2

NOTE 10 - COMMITMENTS AND CONTINGENCIES (Details) (USD $)	9 Months Ended
	Sep. 30, 2013
	mi
Commitments and Contingencies Disclosure [Abstract]	'
Share Based Payment Award Expiration Period	'1 year
Lease Commitments, Reduced Monthly Minimum Base Rent Amount	$12,500
Lease Commitments, Past Due Rent Amount	46,000
Lease Commitments, Past Due Rent Biweekly Payment Amount	$5,750
Vehicle Warranty Coverage Period	'1 year
Vehicle Warranty Coverage (in Miles)	2,500

NOTE_10_COMMITMENTS_AND_CONTIN3

NOTE 10 - COMMITMENTS AND CONTINGENCIES (Details) - Product Warranty Accrual Changes (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Product Warranty Accrual Changes [Abstract]	'	'
Beginning balance, January 1,	$104,106	$123,692
Charged to cost of revenues	51,874	73,118
Usage	-110,267	-57,983
Ending balance, September 30,	$45,713	$138,827

NOTE_11_RELATED_PARTY_TRANSACT1

NOTE 11 - RELATED PARTY TRANSACTIONS (Details) (USD $)	12 Months Ended
	Dec. 27, 2012	Sep. 30, 2013
	William Tsumpes [Member]	Chief Executive Officer [Member]
NOTE 11 - RELATED PARTY TRANSACTIONS (Details) [Line Items]	'	'
Equity Method Investment, Ownership Percentage	'	15.60%
Proceeds From Convertible Debt Related Party (in Dollars)	$100,000	'

NOTE_12_SUBSEQUENT_EVENTS_Deta

NOTE 12 - SUBSEQUENT EVENTS (Details) (USD $)	9 Months Ended			1 Months Ended		9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Oct. 26, 2013	Nov. 30, 2013	Oct. 26, 2013	Sep. 30, 2013
			Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Tsumpes [Member]
			Tsumpes [Member]
NOTE 12 - SUBSEQUENT EVENTS (Details) [Line Items]	'	'	'	'	'	'
Notes Payable, Related Parties	$1,000,000	$0	'	'	$1,000,000	'
Notes Payable, Related Parties, Current	130,000	1,000,000	15,000	'	'	'
Repayments of Related Party Debt	$20,000	'	'	$15,000	'	$20,000