Directview (DIRV) 10-K 15 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Apr. 14, 2014	Jun. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'DIRECTVIEW HOLDINGS INC	'	'
Entity Central Index Key	'0001441769	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$731,277
Entity Common Stock, Shares Outstanding	'	307,919,134	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS:	'	'
Cash	$23,469	$2,951
Accounts Receivable - net of allowance of $137,215 and $99,215 for the years ended December 31, 2013 and 2012, respectively	40,066	27,735
Other Current Assets	383	7,241
Total Current Assets	63,918	37,927
PROPERTY AND EQUIPMENT - Net	'	153
OTHER ASSETS	3,154	100
Total Assets	67,072	38,180
CURRENT LIABILITIES:	'	'
Convertible Promissory Notes, Net of Debt Discounts	115,748	113,750
Short Term Advances	146,015	110,136
Notes Payable	126,692	136,792
Accounts Payable	163,021	363,253
Accrued Expenses	1,285,994	914,552
Due to Related Parties	693,813	532,839
Derivative Liability	1,503,531	37,969
Total Current Liabilities	4,034,814	2,209,291
Total Liabilities	4,034,814	2,209,291
STOCKHOLDERS' DEFICIT:	'	'
Preferred Stock ($0.0001 Par Value; 5,000,000 Shares Authorized; None Issued and Outstanding)	'	'
Common Stock ($0.0001 Par Value; 500,000,000 Shares Authorized; 228,479,134 and 164,359,134 shares issued and outstanding at December 31, 2013 and December 31, 2012, respectively)	22,848	16,436
Additional Paid-in Capital	13,451,565	13,337,703
Accumulated Deficit	-17,421,808	-15,524,502
Total DirectView Holdings, Inc. Stockholders' Deficit	-3,947,395	-2,170,363
Non-Controlling Interest in Subsidiary	-20,347	-748
Total Stockholders' Deficit	-3,967,742	-2,171,111
Total Liabilities and Stockholders' Deficit	$67,072	$38,180

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS:	'	'
Allowance for Accounts Receivable	$137,215	$99,215
Stockholders equity:	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, authorized shares	5,000,000	5,000,000
Preferred stock, issued shares	0	0
Preferred stock, outstanding shares	0	0
Common stock, par value	$0.00	$0.00
Common stock, authorized shares	500,000,000	500,000,000
Common stock, issued shares	228,479,134	164,359,134
Common stock, outstanding shares	228,479,134	164,359,134

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Unaudited) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
NET SALES	'	'
Sales of Product	$182,341	$78,118
Service	67,002	44,145
Total Net Sales	249,343	122,263
COST OF SALES	'	'
Cost of Product	101,422	37,984
Cost of Service	80,341	47,500
Total Cost of Sales	181,763	85,484
GROSS PROFIT	67,580	36,779
OPERATING EXPENSES:	'	'
Marketing & Public Relations	5,720	'
Depreciation	153	300
Bad Debt Expenses	38,000	40,948
Compensation, Related Taxes (Includes Stock-based Compensation of $0 and $437,125)	352,569	871,719
Other Selling, General and Administrative	249,844	191,263
Total Operating Expenses	646,286	1,104,230
LOSS FROM OPERATIONS	-578,706	-1,067,451
OTHER INCOME (EXPENSES):	'	'
Other Income	365	22,876
Cancellation of Debt	224,362	'
Change in Fair Falue of Derivative Liabilities	1,619,680	22,416
Derivative Expense	-3,063,402	'
Amortization of Debt Discount	-74,181	-17,064
Interest Expense	-45,023	-75,353
Total Other (Expense) Income	-1,338,199	-47,125
NET LOSS	-1,916,905	-1,114,576
Less: Net (Income) Loss Attributable to Non-Controlling Interest	19,599	35,743
Net Loss Attributable to DirectView Holdings, Inc.	($1,897,306)	($1,078,833)
NET LOSS PER COMMON SHARE:	'	'
Basic and Diluted	($0.01)	($0.01)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING - Basic and Diluted	184,300,504	125,019,910

Consolidated_Statements_of_Ope1

Consolidated Statements of Operations (Parenthetical) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'
Stock-based Compensation	$0	$437,125

Consolidated_Statement_Of_Chan

Consolidated Statement Of Changes In Stockholders' Deficit (USD $)	Common Stock $0.0001 Par Value	Additional Paid-In Capital	Accumulated Deficit	Noncontrolling Interest	Total
Beginning Balance, Amount at Dec. 31, 2011	$7,610	$12,309,694	($14,445,669)	$34,995	($2,093,370)
Beginning Balance, Shares at Dec. 31, 2011	76,102,582	'	'	'	'
Issuance of Common Stock in connection with the conversion of promissory notes, Shares	13,600,521	'	'	'	'
Issuance of Common Stock in connection with the conversion of promissory notes, Amount	1,360	75,178	'	'	76,538
Issuance of Common Stock for cash, Shares	36,666,175	'	'	'	'
Issuance of Common Stock for cash, Amount	3,667	289,691	'	'	293,358
Issuance of Common Stock for Services, Shares	23,750,000	'	'	'	'
Issuance of Common Stock for Services, Amount	2,375	434,750	'	'	437,125
Derivative liability reclassified to equity	'	1,190	'	'	1,190
Beneficial conversion on convertible promissory notes	'	15,026	'	'	15,026
Pending Issuance of Common Stock, net of costs, Shares	14,239,856	'	'	'	'
Pending Issuance of Common Stock, net of costs, Amount	1,424	212,174	'	'	213,598
Net loss for the year	'	'	-1,078,833	-35,743	-1,114,576
Ending Balance, Amount at Dec. 31, 2012	16,436	13,337,703	-15,524,502	-748	-2,171,111
Ending Balance, Shares at Dec. 31, 2012	164,359,134	'	'	'	'
Issuance of Common Stock in connection with the conversion of promissory notes, Shares	64,120,000	'	'	'	'
Issuance of Common Stock in connection with the conversion of promissory notes, Amount	6,412	4,036	'	'	10,448
Derivative liability reclassified to equity	'	109,826	'	'	109,826
Net loss for the year	'	'	-1,897,306	-19,599	-1,916,905
Ending Balance, Amount at Dec. 31, 2013	$22,848	$13,451,565	($17,421,808)	($20,347)	($3,967,742)
Ending Balance, Shares at Dec. 31, 2013	228,479,134	'	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($1,916,905)	($1,114,576)
Adjustments to Reconcile Net Loss to Net Cash Flows Used in Operating Activities:	'	'
Depreciation	153	300
Common stock issued for compensation	'	437,125
Change in Fair Falue of Derivative Liabilities	-1,619,680	-22,416
Interest expense of derivative liabilities	3,063,402	'
Amortization of debt discount	74,181	17,064
Bad debt expenses	38,000	40,948
(Increase) Decrease in:	'	'
Accounts receivable	-50,331	-27,539
Other current assets	6,858	15,240
Other assets	-3,054	200
Increase (Decrease) in:	'	'
Accounts payable	-200,901	-58,538
Accrued expenses	371,442	383,767
Deferred revenue	'	-32
Net Cash Flows Used in Operating Activities	-236,835	-328,457
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Repayments of note payable	'	-36,000
Net proceeds from note payable	60,500	15,000
Net proceeds from sale of common stock	'	506,955
Net proceeds from short term advances	35,879	102,434
Due to related parties	160,974	-264,229
Net Cash Flows Provided by Financing Activities	257,353	324,160
Net Increase (Decrease) in Cash	20,518	-4,297
Cash - Beginning of Period	2,951	7,248
Cash - End of Period	23,469	2,951
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'
Interest	'	'
Income Taxes	'	'
NON-CASH INVESTING AND FINANCING ACTIVITIES:	'	'
Derivative liability reclassified to equity	109,826	1,190
Issuance of common stock in connection with conversion of promissory note	10,448	76,538
Beneficial conversion and derivative liabilities on convertible notes payable	'	$15,026

1_BASIS_OF_PRESENTATION_AND_SU

1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Organization
	DirectView Holdings, Inc., (the “Company”), was incorporated in the State of Delaware on October 2, 2006.  On July 6, 2012 the Company changed its domicile from Delaware and incorporated in the state of Nevada.
	The Company has the following four subsidiaries: DirectView Video Technologies Inc., DirectView Security Systems Inc., Ralston Communication Services Inc., and Meeting Technologies Inc.
	The Company is a full-service provider of teleconferencing services to businesses and organizations. The Company's conferencing services enable its clients to cost-effectively conduct remote meetings by linking participants in geographically dispersed locations. The Company's primary focus is to provide high value-added conferencing services to organizations such as professional service firms, investment banks, high tech companies, law firms, investor relations firms, and other domestic and multinational companies. The Company is also a provider of the latest technologies in surveillance systems, digital video recording and services.  The systems provide onsite and remote video and audio surveillance.
	Basis of Presentation
	The consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America ("US GAAP").  The consolidated financial statements include the accounts of the Company,  three wholly-owned subsidiaries, and a subsidiary with which we have a majority voting interest of  approximately 58% (the other 42% is owned by non-controlling interests, including 23% which is owned by the Company’s CEO who is a majority shareholder of the Parent Company) as of December 31, 2013.
	In the preparation of consolidated financial statements of the Company, intercompany transactions and balances are eliminated and net earnings are reduced by the portion of the net earnings of subsidiaries applicable to non-controlling interests.
	Use of Estimates
	In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the statements of financial condition, and revenues and expenses for the years then ended.  Actual results may differ significantly from those estimates. Significant estimates made by management include, but are not limited to, the allowance for doubtful accounts, deferred tax asset valuation allowance, valuation of stock-based compensation, the useful life of property and equipment and the assumptions used to calculate derivative liabilities.
	Non-controlling Interests in Consolidated Financial Statements
	In December 2007, the FASB issued ASC 810-10-65, “Non-controlling Interests in Consolidated Financial Statements, an amendment of Accounting Research Bulletin No. 51,” (“SFAS No. 160”).  This statement clarifies that a non-controlling (minority) interest in a subsidiary is an ownership interest in the entity that should be reported as equity in the consolidated financial statements. It also requires consolidated net income to include the amounts attributable to both the parent and non-controlling interest, with disclosure on the face of the consolidated income statement of the amounts attributed to the parent and to the non-controlling interest. This statement is effective for fiscal years beginning after December 15, 2008, with presentation and disclosure requirements applied retrospectively to comparative financial statements.  In accordance with ASC 810-10-45-21, the losses attributable to the parent and the non-controlling interest in subsidiary may exceed their interests in the subsidiary’s equity. The excess and any further losses attributable to the parent and the non-controlling interest shall be attributed to those interests even if that attribution results in a deficit non-controlling interest balance. As of December 31, 2013, the Company recorded a non-controlling interest of ($20,347) in connection with our majority-owned subsidiary, DirectView Security Systems Inc. as reflected in the accompanying consolidated balance sheets.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company places its cash with a high credit quality financial institution. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000.  For the years ended December 31, 2013 and 2012, the Company has not reached bank balances exceeding the FDIC insurance limit. To reduce its risk associated with the failure of such financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits.
	Fair Value of Financial Instruments
	Effective January 1, 2008, the Company adopted FASB ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company’s financial position or operating results, but did expand certain disclosures.
	ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:
		Level 1:	Observable inputs such as quoted market prices in active markets for identical assets or liabilities
		Level 2:	Observable market-based inputs or unobservable inputs that are corroborated by market data
		Level 3:	Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions.
	Cash and cash equivalents include money market securities that are considered to be highly liquid and easily tradable as of December 31, 2013 and 2012. These securities are valued using inputs observable in active markets for identical securities and are therefore classified as Level 1 within our fair value hierarchy.
	In addition, FASB ASC 825-10-25 Fair Value Option was effective for January 1, 2008. ASC 825-10-25 expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments.
	The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable, accrued expenses, notes payable and due to related parties approximate their estimated fair market value based on the short-term maturity of these instruments. The carrying amount of the notes and convertible promissory notes approximates the estimated fair value for these financial instruments as management believes that such notes constitute substantially all of the Company's debt and the interest payable on the notes approximates the Company's incremental borrowing rate.
	Accounts Receivable
	The Company has a policy of reserving for questionable accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable.  The Company uses specific identification of accounts to reserve possible uncollectible receivables.   The Company periodically reviews its accounts receivable to determine whether an allowance is necessary based on an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt.  Account balances deemed to be uncollectible are charged to the bad debt expense after all means of collection have been exhausted and the potential for recovery is considered remote.  At December 31, 2013 and December 31, 2012, management determined that an allowance is necessary which amounted to $137,215 and $99,215, respectively. During the year ended December 31, 2013 and 2012, the Company wrote-off $0 and $40,948, respectively of uncollectible accounts receivable.
	Advertising
	Advertising is expensed as incurred. Advertising expenses for the years ended December 31, 2013 and 2012 were deemed to be not material.
	Shipping costs
	Shipping costs are included in other selling, general and administrative expenses and was deemed to be not material for the year ended December 31, 2013 and 2012, respectively.
	Inventories
	Inventories, consisting of finished goods related to our products are stated at the lower of cost or market utilizing the first-in, first-out method.  There was no inventory at December 31, 2013 and 2012.
	Property and equipment
	Property and equipment are carried at cost. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized.  When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition.  The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. Depreciation is calculated on a straight-line basis over the estimated useful life of the assets.
	Impairment of Long-Lived Assets
	Long-Lived Assets of the Company are reviewed for impairment whenever events or circumstances indicate that the carrying amount of assets may not be recoverable, pursuant to guidance established in ASC 360-10-35-15, “Impairment or Disposal of Long-Lived Assets”. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company did not consider it necessary to record any impairment charges during the year ended December 31, 2013 and 2012.
	Income Taxes
	Income taxes are accounted for under the asset and liability method as prescribed by ASC Topic 740: Income Taxes (“ASC 740”). Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities, and their respective tax bases and operating loss and tax credit carryforwards. 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. Deferred tax assets are reduced by a valuation allowance, when in the Company's opinion it is likely that some portion or the entire deferred tax asset will not be realized.
	Pursuant to ASC Topic 740-10: Income Taxes related to the accounting for uncertainty in income taxes, the evaluation of a tax position is a two-step process. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigation based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50% likelihood of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. The accounting standard also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures, and transition.  The adoption had no effect on the Company’s consolidated financial statements.
	Stock Based Compensation
	Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the consolidated condensed financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.
	Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date.
	Revenue recognition
	The Company follows the guidance of the FASB ASC 605-10-S99 “Revenue Recognition Overall – SEC Materials.  The Company records revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectibility is reasonably assured.  When a customer order contains multiple items such as hardware, software, and services which are delivered at varying times, the Company determines whether the delivered items can be considered separate units of accounting.  Delivered items should be considered separate units of accounting if delivered items have value to the customer on a standalone basis, there is objective and reliable evidence of the fair value of undelivered items, and if delivery of undelivered items is probable and substantially in the Company’s control.
	The following policies reflect specific criteria for the various revenues streams of the Company:
	Revenue is recognized upon completion of conferencing services. The Company generally does not charge up-front fees and bills its customers based on usage.
	Revenue for video equipment sales and security surveillance equipment sales is recognized upon delivery and installation.
	Revenue from periodic maintenance agreements is generally recognized ratably over the respective maintenance periods provided no significant obligations remain and collectibility of the related receivable is probable.
	Cost of sales includes cost of products and cost of service.  Product cost includes the cost of products and freight costs.  Cost of services includes labor and fuel expenses.
	Concentrations of Credit Risk and Major Customers
	Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and trade accounts receivable. The Company places its cash with high credit quality financial institutions. Almost all of the Company's sales are credit sales which are primarily to customers whose ability to pay is dependent upon the industry economics prevailing in these areas; however, concentrations of credit risk with respect to trade accounts receivables is limited due to generally short payment terms. The Company also performs ongoing credit evaluations of its customers to help further reduce credit risk.
	During the year ended December 31, 2013, three customers accounted for 41% of revenues. The following is a list of percentage of revenue generated by the three customers:
	Customer 1                      10%
	Customer 2                      11%
	Customer 3                      20%
	During the year ended December 31, 2012, four customers accounted for 83% of revenues.  The following is a list of percentage of revenue generated by the four customers:
	Customer 1                      10%
	Customer 2                      11%
	Customer 3                      12%
	Customer 4                      50%
	As of December 31, 2013, three customers accounted for 69% of total accounts receivable. The following is a list of percentage of accounts receivable owed by the three customers:
	Customer 1                      12%
	Customer 2                      12%
	Customer 3                      45%
	As of December 31, 2012, three customers accounted for 79% of total accounts receivable. The following is a list of percentage of accounts receivable owed by the three customers:
Customer 1                      18%
Customer 2                      28%
Customer 3                      33%
Related Parties
Parties are considered to be related to the Company if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as a distribution to related party.
Net Loss per Common Share
Net loss per common share is calculated in accordance with ASC Topic 260: Earnings Per Share (“ASC 260”). Basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. The computation of diluted net earnings per share does not include dilutive common stock equivalents in the weighted average shares outstanding as they would be anti-dilutive.  At December 31, 2013, the Company had 969,186,403 shares equivalent issuable pursuant to embedded conversion features.  At December 31, 2012, the Company had 14,192,599 shares equivalent issuable pursuant to embedded conversion features.
Reclassification of Prior Year Balances
The presentation of certain prior year balances has been reclassified to conform to the current year presentation.  Included is a reclassification from notes payable to convertible promissory notes of $62,000.  Such reclassifications had no impact on net loss for the years ending December 31, 2013 and 2012.
Recent Accounting Pronouncements
In July 2012, the Financial Accounting Standards Board (FASB) issued FASB Accounting Standards Update (ASU) No. 2012-02, Intangibles-Goodwill and Other (Topic 350)-Testing Indefinite-Lived Intangible Assets for Impairment. ASU 2012-02 permits an entity to first assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30. If an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then no further action is required. If an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test. ASU 2012-02 is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The adoption of this ASU is not expected to have a material impact on the Company's financial statements.
In December 2011, the FASB issued FASB ASU No. 2011-11, Balance Sheet (Topic 210)-Disclosures about Offsetting Assets and Liabilities. ASU 2011-11 requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. Entities are required to disclose both gross and net information about these instruments. ASU 2011-11 is effective for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods. The adoption of this ASU is not expected to have a material impact on the Company's financial statements.
In February 2013, the FASB issued ASU 2013-02, "Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." This ASU expands the presentation of changes in accumulated other comprehensive income. The new guidance requires an entity to disaggregate the total change of each component of other comprehensive income either on the face of the net income statement or as a separate disclosure in the notes. ASU 2013-02 is effective for fiscal years beginning after December 15, 2012. The Company does not believe that the adoption of this ASU will have a significant impact on its consolidated financial position, results of operations or
cash flows.
Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption.

2_GOING_CONCERN_CONSIDERATIONS

2. GOING CONCERN CONSIDERATIONS	12 Months Ended
	Dec. 31, 2013
Text Block [Abstract]	'
2. GOING CONCERN CONSIDERATIONS	'
	The accompanying consolidated financial statements are prepared assuming the Company will continue as a going concern.  At December 31, 2013, the Company had an accumulated deficit of approximately $17.4 million, a stockholders’ deficit of approximately $3.9 million and a working capital deficiency of $3,970,896. Additionally, for the year ended December 31, 2013, the Company incurred net losses of $1,916,905 and had negative cash flows from operations in the amount of $236,835.  These matters raise substantial doubt about the Company’s ability to continue as a going concern.  The ability of the Company to continue as a going concern is dependent upon increasing sales and obtaining additional capital and financing.  During the year ended December 31, 2013, the Company received net proceeds from issuance of notes and short term advances of $96,379 for working capital purposes.  Management intends to attempt to raise additional funds by way of a public or private offering.  While the Company believes in the viability of its strategy to increase sales volume and in its ability to raise additional funds, there can be no assurances to that effect. The Company's limited financial resources have prevented the Company from aggressively advertising its products and services to achieve consumer recognition.  The consolidated financial statements do not include adjustments to reflect the possible effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty.

3_PROPERTY_AND_EQUIPMENT

3. PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
3. PROPERTY AND EQUIPMENT	'
	Property and equipment consisted of the following:
		Estimated life	December 31,			December 31,
			2013			2012
	Furniture and fixtures	3 years	$	2,771		$	2,771
	Less: Accumulated depreciation			(2,771	)		(2,618	)
			$	0		$	153
	For the year ended December 31, 2013 and 2012, depreciation expense amounted to $153 and $300, respectively.

4_NOTES_PAYABLE

4. NOTES PAYABLE	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
4. NOTES PAYABLE	'
	In November 2009, the Company issued unsecured notes payable of $20,000. The note is payable either in cash or security equivalent at the option of the Company. In the event the Company repays this note in shares of the Company’s common stock the rate is $0.05 per share. The note payable bears 6% interest per annum and matured in May 2010. In January 2010, this note was satisfied by issuing a note payable to another unrelated party with the same terms and conditions except for its maturity date changed to January 2011.  The note is in default as of December 31, 2013.  The Company is currently in negotiations with the note holder to extend the maturity date and
	has accrued 12% interest per annum based on the default provision until such time this note is extended or settled. The balance of these unsecured notes payable is $20,000 as of December 31, 2012.  In October 2013 $10,100 was assigned to three different note holders.  The new notes totaling $10,100 are included in Convertible Notes Payable.  The remaining balance of this note is $9,900 as of December 31, 2013.
	During the year ended December 31, 2012, the Company entered into demand notes with Regal Capital (formerly a related party) totaling $116,792 bearing interest at 12% per annum.  As of December 31, 2013 and December 31, 2012 the notes amounted to $116,792 and $116,792 respectively.
	As of December 31, 2013 and December 31, 2012, all of the notes payable - amounted to $126,692 and $136,792 respectively.
	Accrued interest on the notes payable amounted to approximately $28,500 and $13,500 as of December 31, 2013 and December 31, 2012, respectively and is included in accrued expenses.

5_SHORT_TERM_ADVANCES

5. SHORT TERM ADVANCES	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
5. SHORT TERM ADVANCES	'
	During the years ended December 31, 2012 and December 31, 2013, an unrelated party advanced funds to the Company used for operating expenses.  The advances are payable in cash and are non interest bearing and due on demand.  The balance of these short term advances was $146,015 and $110,136 as of December 31, 2013 and December 31, 2012 respectively.

6_CONVERTIBLE_PROMISSORY_NOTES

6. CONVERTIBLE PROMISSORY NOTES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
6. CONVERTIBLE PROMISSORY NOTES	'
	Convertible promissory note consisted of the following:
		31-Dec-13			31-Dec-12
	Secured convertible promissory note	$	175,138		$	113,750
	Less: debt discount		(59,390	)		(-	)
	Secured convertible promissory note	$	115,748		$	113,750
	– net
	During fiscal 2009, the Company reclassified $45,000 3% unsecured notes payable from long-term to short-term. The maturity of these notes payable ranged from January 2010 to April 2010 and the notes are in default at December 31, 2012.  The Company is currently in negotiations with the note holder to extend the maturity date and has accrued 12% interest per annum based on the default provision until such time this note is extended or settled.  In May 2013 the Company and the note holder renegotiated the terms of the note to include features that allow the note holder to convert the principal balance of the note into common shares at the conversion price of $ .0001.  This note included down round (“ratchet”) provisions that resulted in derivative accounting treatment for this note (See note 7).  At issuance of the renegotiated note the Company recorded a debt discount in the amount of $45,000 which has been fully amortized as of December 31, 2013.  In June 2013 the note holder converted $764 into common shares.  The balance of the unsecured note payable amounted to $44,236 as of December 31, 2013 and $45,000 as of December 31, 2012.
	On June 1, 2012 convertible promissory notes of $60,000 were assigned by the note holder to a third party and included the note balance and accrued interest amounting to $80,750. Upon the assignment and conversion of this note we recorded an additional beneficial conversion feature of $15,026 which was expensed immediately as interest relating to the new note for accrued interest. Subsequent to the assignment of the note, the note holders converted $47,000 of such notes into 10,047,470 shares of the Company’s common stock, at the contractual rate of $.005.
	In July 2012 a note holder converted $9,250 in accrued interest related to a convertible promissory note into 2,569,444 shares of the Company’s common stock, at the contractual rate of $.004.
	During the three months ended March 31, 2013, note holders’ converted $5,100 of convertible notes payables into 3,000,000 shares of the Company’s common stock at the contract rate of 58% of the fair market value on the date of conversion or $.0017 per share.  The balance of the convertible note payable amounted to $28,650 as of December 31, 2013 and $33,750 as of December 31, 2012.
	Senior secured promissory notes aggregating an original principal of $85,500 were issued in 2008. These notes are payable either in cash or security equivalent at the option of the Company. The notes payable bear 8% interest per annum and are payable on April 1, 2011. The principal and accrued interest is convertible at the option of the note holder into shares of our common stock at a conversion price of $0.50 per share.  In July 2013, the Company reclassified the balance of these notes totaling $17,000 to Convertible Promissory Notes from Notes Payable.  In May 2013 the Company and the note holder renegotiated the terms of the note to include features that allow the note holder to convert the principal balance of the note into common shares at the conversion price of .0001.  This note included down round “Ratchet” provisions that resulted in derivative accounting treatment for this note (See note 7).  At issuance of the renegotiated note the Company recorded a debt discount in the amount of $17,000 which has been fully amortized as of December 31, 2013.  In July 2013 the note holder converted $764 into 7,640,000 common shares.  The balance of the unsecured note payable amounted to $16,236 as of December 31, 2013 and $17,000 as of December 31, 2012.
	In May 2013 a note holder assigned it’s $20,000 note to two third party entities.  In July 2013, the note holders’ converted $1,528 of convertible notes payables into 15,280,000 shares of the Company’s common stock at the contractual rate of $.0001 per share.  As of December 31, 2013 and December 31, 2012 the balance of these notes are $18,472 and $18,000 respectively.
	August 30, 2013 the Company issued an $8,000 6% convertible debenture with a one year maturity date.  This convertible debenture converts at $.0001.  The debt discount is being amortized over the term of the note.   This note included down round (“Ratchet”) provisions that resulted in derivative accounting treatment for this note (See note 7).  The balance of the convertible debenture, net of debt discount, is $2,667 as of December 31, 2013.
	In September 2013, the Company issued a $7,500 6% convertible debenture with a one year maturity date.  This convertible debenture converts at $.0001.  The Company recorded a debt discount of $5,625 upon issuance of this note.  The debt discount is being amortized over the term of the note. This note included down round (“Ratchet”) provisions that resulted in derivative accounting treatment for this note (See note 7).  The balance of the convertible debenture, net of debt discount, is $1,875 as of December 31, 2013.  In connection herewith, the Company recorded a derivative liability and an offsetting debt discount of $7,753 (see Note 7).
	On October 10, 2013 the Company issued a $10,000 6% convertible debenture with a one year maturity date.  This convertible debenture converts at $.00075.  The Company recorded a debt discount of $8,333 upon issuance of this note.  The debt discount is being amortized over the term of the note. This note included down round (“Ratchet”) provisions that resulted in derivative accounting treatment for this note (See note 7).  The balance of the convertible debenture, net of debt discount, is $1,667 as of December 31, 2013.  In connection herewith, the Company recorded a derivative liability and an offsetting debt discount of $8,333 (see Note 7).
	On October 7, 2013 the Company issued a $10,000 6% convertible debenture with a one year maturity date.  This convertible debenture converts at $.0001.  The Company recorded a debt discount of $8,333 upon issuance of this note.  The debt discount is being amortized over the term of the note. This note included down round (“Ratchet”) provisions that resulted in derivative accounting treatment for this note (See note 7).
	The balance of the convertible debenture, net of debt discount, is $903 as of December 31, 2013.  In connection herewith, the Company recorded a derivative liability and an offsetting debt discount of $8,333 (see Note 7).
	On October 14, 2013 the Company issued a convertible promissory note payable in the amount of $5,100.  The note bears 6% interest per annum and has a one year term with a maturity date of October, 14 2014.  This convertible promissory note payable converts at $ .0001.   The Company recorded a debt discount of $4,336 upon issuance of this note.  The debt discount is being amortized over the term of the note. This note included down round (“Ratchet”) provisions that resulted in derivative accounting treatment for this note (See note 7).  On November 13, 2013 $764 was converted into 7,640,000 shares of common stock at a contractual rate of $.0001. The balance of the convertible debenture, net of debt discount, is $0 as of December 31, 2013 (see Note 7).
	On October 17, 2013 the Company issued a convertible promissory note payable in the amount of $2,500.  The note bears 6% interest per annum and has a one year term with a maturity date of October, 17 2014.  This convertible promissory note payable converts at $ .0001.   The Company recorded a debt discount of $1,736 upon issuance of this note.  The debt discount is being amortized over the term of the note. This note included down round (“Ratchet”) provisions that resulted in derivative accounting treatment for this note (See note 7).  On October 24, 2013 $764 was converted into 7,640,000 shares of common stock at a contractual rate of $.0001. The balance of the convertible debenture, net of debt discount, is $0 as of December 31, 2013 (see Note 7).
	On October 18, 2013 the Company issued a convertible promissory note payable in the amount of $2,500 from a note holder.  The note bears 6% interest per annum and has a one year term with a maturity date of October, 18 2014.  This convertible promissory note payable converts at $ .0001.   The Company recorded a debt discount of $1,736 upon issuance of this note.  The debt discount is being amortized over the term of the note. This note included down round (“Ratchet”) provisions that resulted in derivative accounting treatment for this note (See note 7).  On November 14, 2013 $764 was converted into 7,640,000 shares of common stock at a contractual rate of $.0001. The balance of the convertible debenture, net of debt discount, is $0 as of December 31, 2013 (see Note 7).
	On December 11, 2013 the Company issued a $25,000 6% convertible debenture with a one year maturity date.  This convertible debenture converts at $.0008.  The debt discount is being amortized over the term of the note. This note included down round (“Ratchet”) provisions that resulted in derivative accounting treatment for this note (See note 7).  In connection herewith, the Company recorded a derivative liability and an offsetting debt discount of $23,958 (see Note 7). The balance of this convertible debenture, net of debt discount, is $1,042 as of December 31, 2013.
	On February 17, 2012, the Company issued 983,607 shares in connection with the conversion of the convertible promissory note issued in September 2010 at the contractual conversion rate of $.01017 for a total of $10,000.
	As of December 31, 2013 and 2012, amortization of debt discount amounted to $74,181 and $17,064, respectively, and is included in interest expense.  Included in the December 31, 2012 balance above is a $62,000 note reclassified to convertible promissory notes in 2013.

7_DERIVATIVE_LIABILITY

7. DERIVATIVE LIABILITY	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
7. DERIVATIVE LIABILITY	'
	The Company enters into financing arrangements that contain embedded derivative features due to down round (“Ratchet”) provisions (See note 6).  The Company accounts for these arrangements in accordance with Accounting Standards Codification topic 815, Accounting for Derivative Instruments and Hedging Activities (“ASC 815”) as well as related interpretation of this standard. In accordance with this standard, derivative instruments are recognized as either assets or liabilities in the balance sheet and are measured at fair values with gains or losses recognized in earnings. The Company determines the fair value of derivative instruments based on available market data using appropriate valuation models, considering all of the rights and obligations of each instrument.
	We estimate fair values of derivative financial instruments using various techniques (and combinations thereof) that are considered consistent with the objective measuring fair values. In selecting the appropriate technique, we consider, among other factors, the nature of the instrument, the market risks that it embodies and the expected means of settlement. For less complex derivative instruments we generally use the Black-Scholes model, adjusted for the effect of dilution, because it embodies all of the requisite assumptions (including trading volatility, estimated terms, dilution and risk free rates) necessary to fair value these instruments. Estimating fair values of derivative financial instruments requires the development of significant and subjective estimates that may, and are likely to, change over the duration of the instrument with related changes in internal and external market factors. In addition, option-based techniques (such as Black-Scholes model) are highly volatile and sensitive to changes in the trading market price of our common stock. Since derivative financial instruments are initially and subsequently carried at fair values, our income (expense) going forward will reflect the volatility in these estimates and assumption changes. Under the terms of the new accounting standard, increases in the trading price of the Company’s common stock and increases in fair value during a given financial quarter result in the application of non-cash derivative expense. Conversely, decreases in the trading price of the Company’s common stock and decreases in trading fair value during a given financial quarter result in the application of non-cash derivative income.
	The following table presents a reconciliation of the derivative liability measured at fair value on a recurring basis using significant unobservable input (Level 3) from December 31, 2011 to December 31, 2013:
		Conversion feature
		derivative liability
	Balance at December 31, 2011	$	71,864
	Recognition of derivative liability		-55,121
	Conversion of derivative liability to equity		-1,190
	Change in fair value included in earnings		22,416
	Balance at December 31, 2012		37,969
	Recognition of derivative liability		3,195,068
	Conversion of derivative liability to equity		-109,826
	Change in fair value included in earnings		-1,619,680
	Balance at December 31, 2013	$	1,503,531
	Total derivative liability at December 31, 2013 amounted to $1,503,531.
	The Company used the following assumptions for determining the fair value of the convertible instruments granted under the Black-Scholes option pricing model:
		Conversion feature
		derivative liability
	Expected volatility		192% - 289%
	Expected term		3-12 months
	Risk-free interest rate		0.02%-.0.9%
	Expected dividend yield		0%

8_STOCKHOLDERS_DEFICIT

8. STOCKHOLDERS DEFICIT	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
8. STOCKHOLDERS' DEFICIT	'
	In February 2012 the Company issued 983,607 shares of common stock upon conversion of $10,000 in principal pursuant to the terms of the convertible promissory note issued in September 2010.
	In June 2012 the Company issued 10,047,470 shares of common stock upon conversion of $47,000 in principal pursuant to the terms of the reassignment of related convertible promissory notes on June 1, 2012.
	During the quarter ended June 30, 2012, the Company received $213,598 from unrelated parties for the issuance of 14,239,856 shares of common stock. As of December 31, 2012 the shares of common stock are pending issuance.
	During the quarter ended June 30, 2012, the Company sold 36,666,175 shares of its common stock for proceeds of $293,358.
	During the quarter ended June 30, 2012 the Company issued 20,000,000 shares of common stock to its Chief Executive Officer for compensation. The shares were valued at $.02 per share or $400,000 based on quoted market price.
	In July 2012 the Company issued 2,569,444 shares of common stock pursuant to the terms of the related convertible promissory note.
	During the quarter ended September 30, 2012 the Company issued 3,000,000 shares of common stock to its Chief Executive Officer for compensation. The shares were valued at $.008 per share or $24,000 based on quoted market price.
	During the quarter ended September 30, 2012 the Company issued 750,000 shares of common stock to an employee for compensation. The shares were valued at $.0175 per share or $13,125 based on quoted market price.
	In March 2013, the Company issued 3,000,000 shares in connection with the conversion of a convertible promissory note issued in September 2012 for a total amount of $5,100.  The contractual conversion price was based on a 58% discount to the quoted market price or $0.0017 per share.
	Pursuant to the terms of a promissory note issued in January 2007 the Company issued 7,640,000 common shares in June 2013 at contractual rate of $.0001 per share totaling $764.
	Pursuant to the terms of promissory notes issued in July and August 2008 the Company issued 7,640,000 common shares in July 2013 at contractual rate of $.0001 per share totaling $764.
	Pursuant to the terms of a promissory note issued in September 2012 the Company issued 15,280,000 common shares in July 2013 at contractual rate of $.0001 per share totaling $1,528.
	Pursuant to the terms of a promissory note issued in October 2013 the Company issued 7,640,000 common shares in November 2013 at contractual rate of $.0001 per share totaling $764.
	Pursuant to the terms of a promissory note issued in October 2013 the Company issued 7,640,000 common shares in November 2013 at contractual rate of $.0001 per share totaling $764.
	Pursuant to the terms of promissory notes issued in October 2013 the Company issued 7,640,000 common shares in December 2013 at contractual rate of $.0001 per share totaling $764.

9_RELATED_PARTY_TRANSACTIONS

9. RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
9. RELATED PARTY TRANSACTIONS	'
	Due to Related Parties
	During 2007 and 2006, the Company’s principal officer loaned $39,436 and $14,400, respectively to the Company for working capital purposes. This debt carries 3% interest per annum and matures in July 2010.  In March 2012, the Company and the principal officer of the Company agreed to change the term of this promissory note into a demand note.  The amount due to such related party at December 31, 2013 and December 31, 2012 was $52,347 and $52,347, respectively. As of December 31, 2013 and December 31, 2012, this note was reflected as due to related party.  Accrued interest related to these notes amounted to $3,148 and $1,578 as of December 31, 2013 and December 31, 2012, respectively and is included in accrued expenses in the Company’s balance sheet.
	In June 2009, the Company issued a promissory note amounting $22,000 to the Chief Executive Officer of the Company. This note is payable either in cash or security equivalent at the option of the note holder. The note payable bears 12% interest per annum and shall be payable in June 2010.  During 2012, the Company repaid the Chief Executive Officer $11,157 related to this note leaving the balance of the note at $10,843 as of December 31, 2012 and December 31, 2013.
	Accrued interest on the notes payable to the Chief Executive Officer of the Company amounted to $20,695 and $18,799 as of December 31, 2013 and December 31, 2012, respectively and is included in accrued expenses in the Company’s balance sheet.
	The Chief Executive Officer of the Company, from time to time, provided advances to the Company for operating expenses. At December 31, 2013 and December 31, 2012, the Company had a payable to the Chief Executive Officer of the Company amounting to $193,065 and $32,091, respectively. These advances are short-term in nature and non-interest bearing.
	The Chief Financial Officer of the Company, from time to time, provided advances to the Company for operating expenses. At December 31, 2013 and 2012, the Company had a payable to the Chief Financial Officer of the Company amounting to $8,119 and $8,119, respectively. These advances are short-term in nature and non-interest bearing.
	During the quarter ended June 30, 2012, the Company issued notes payable to the CFO amounting to $429,439 related to the accrued salaries.  As of December 31, 2013 and December 31, 2012 the balance on the notes payable related to the accrued salaries remained at $429,439 for both year ends.

10_ACCRUED_PAYROLL_TAXES

10. ACCRUED PAYROLL TAXES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
10. ACCRUED PAYROLL TAXES	'
	As of December 31, 2012, the Company recorded a liability related to unpaid payroll taxes of $227,060 which includes interest and penalties.  The liability was incurred in the years ended December 31, 2007 through December 31, 2010 as a result of the company not remitting payroll tax liabilities.  In August 2013, the Company paid $43,176 toward the outstanding payroll tax liabilities.  As of December 31, 2013 the Company recorded a liability related to unpaid payroll taxes of $215,442.  Such amount also includes current payroll tax liabilities and has been included in accrued expenses in the accompanying consolidated financial statements.

11_INCOME_TAXES

11. INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
11. INCOME TAXES	'
	The Company accounts for income taxes under ASC Topic 740: Income Taxes which requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statements and the tax basis of assets and liabilities, and for the expected future tax benefit to be derived from tax losses and tax credit carry forwards.  ASC Topic 740 additionally requires the establishment of a valuation allowance to reflect the likelihood of realization of deferred tax assets. The Company has a net operating loss carry forward for tax purposes totaling approximately $3,698,000 at December 31, 2013, expiring through the year 2033. Internal Revenue Code Section 382 places a limitation on the amount of taxable income that can be offset by carry forwards after certain ownership shifts.
	The Company last filed an income tax return for the year ended December 31, 2010.    Tax years ending December 31, 2012, 2011 and 2010 remain subject to IRS examination.
	The table below summarizes the differences between the Company’s effective tax rate and the statutory federal rate as follows for the year ended December 31, 2013 and 2012:
		2013			2012
	Tax benefit computed at “expected” statutory rate	$	(671,000	)	$	(390,000	)
	State income taxes, net of benefit		(67,000	)		(40,000	)
	Stock based compensation and other permanent differences		583,000			220,000
	Increase in valuation allowance		155,000			210,000
	Net income tax benefit	$	-		$	-
	Deferred tax assets and liabilities are provided for significant income and expense items recognized in different years for tax and financial reporting purposes. Temporary differences, which give rise to a net deferred tax asset is as follows:
		31-Dec-13			31-Dec-12
	Deferred tax assets:
	Net operating loss carryforward	$	1,424,000		$	1,419,000
	Accrued lease abandonment costs		62,000			62,000
	Allowance for doubtful account		53,000			38,000
	Accrued salaries		428,000			293,000
	Total Deferred tax assets		1,967,000			1,812,000
	Less:  Valuation allowance		-1,967,000			(1,812,000	)
		$	-		$	-
	After consideration of all the evidence, both positive and negative, management has recorded a full valuation allowance at December 31, 2013 and 2012, due to the uncertainty of realizing the deferred income tax assets.  The valuation allowance was increased by $155,000 during 2013.

12_SUBSEQUENT_EVENTS

12. SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
12. SUBSEQUENT EVENTS	'
	In February 2014 the Company issued 17,640,000 shares of common stock at $.0001for the reduction of $1,764 in principal of a two different notes payable.
	In March 2014 the Company issued 29,800,000 shares of common stock at $.0001for the reduction of $2,980 in principal of a three different notes payable.
	In March 2014 the Company issued 7,000,000 shares of common stock at $.001for the reduction of $7,000 in principal of a note payable.
	In March 2014 the Company issued 25,000,000 shares of common stock for services rendered to the CEO.
	On April 8, 2014, the Company filed an information statement which requires a vote of it’s shareholders to approve the following:
	(1)	To ratify the reincorporation of the Company from the State of Delaware to the State of Nevada pursuant to a plan of conversion;
	(2)	To amend the Articles of Incorporation of the Company to increase the authorized common stock to one billion (1,000,000,000)shares;
	(3)	To approve an amendment to the Articles of Incorporation of the Company to effectuate a reverse split of the Company’s common stock, in an amount to be determined at a future date by the Board of Directors of the Company, but, no later than December 31, 2015;
	(4)	To approve the Company’s 2014 Incentive Plan (the “Plan”) and the reservation of 10,000,000 shares of the Company’s common stock for issuance under the Plan.
	During April 2014 the Company redeemed approximately $35,000 of convertible notes payable for approximately $42,000.
	In April 2014 the Company executed a $362,319, 8% secured convertible promissory note due on April 15, 2015.  The Company received net proceeds from this note of $333,333.  This note is convertible at a contractual rate of $0.02 per share subject to adjustment.

1_BASIS_OF_PRESENTATION_AND_SI

1. BASIS OF PRESENTATION AND SIGNIFICANT ACCOUTNING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Organization	'
	DirectView Holdings, Inc., (the “Company”), was incorporated in the State of Delaware on October 2, 2006.  On July 6, 2012 the Company changed its domicile from Delaware and incorporated in the state of Nevada.
	The Company has the following four subsidiaries: DirectView Video Technologies Inc., DirectView Security Systems Inc., Ralston Communication Services Inc., and Meeting Technologies Inc.
	The Company is a full-service provider of teleconferencing services to businesses and organizations. The Company's conferencing services enable its clients to cost-effectively conduct remote meetings by linking participants in geographically dispersed locations. The Company's primary focus is to provide high value-added conferencing services to organizations such as professional service firms, investment banks, high tech companies, law firms, investor relations firms, and other domestic and multinational companies. The Company is also a provider of the latest technologies in surveillance systems, digital video recording and services.  The systems provide onsite and remote video and audio surveillance.
Basis of Presentation	'
	The consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America ("US GAAP").  The consolidated financial statements include the accounts of the Company,  three wholly-owned subsidiaries, and a subsidiary with which we have a majority voting interest of  approximately 58% (the other 42% is owned by non-controlling interests, including 23% which is owned by the Company’s CEO who is a majority shareholder of the Parent Company) as of December 31, 2013.
	In the preparation of consolidated financial statements of the Company, intercompany transactions and balances are eliminated and net earnings are reduced by the portion of the net earnings of subsidiaries applicable to non-controlling interests.
Use of Estimates	'
	In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the statements of financial condition, and revenues and expenses for the years then ended.  Actual results may differ significantly from those estimates. Significant estimates made by management include, but are not limited to, the allowance for doubtful accounts, deferred tax asset valuation allowance, valuation of stock-based compensation, the useful life of property and equipment and the assumptions used to calculate derivative liabilities.
Non-controlling Interests in Consolidated Financial Statements	'
	In December 2007, the FASB issued ASC 810-10-65, “Non-controlling Interests in Consolidated Financial Statements, an amendment of Accounting Research Bulletin No. 51,” (“SFAS No. 160”).  This statement clarifies that a non-controlling (minority) interest in a subsidiary is an ownership interest in the entity that should be reported as equity in the consolidated financial statements. It also requires consolidated net income to include the amounts attributable to both the parent and non-controlling interest, with disclosure on the face of the consolidated income statement of the amounts attributed to the parent and to the non-controlling interest. This statement is effective for fiscal years beginning after December 15, 2008, with presentation and disclosure requirements applied retrospectively to comparative financial statements.  In accordance with ASC 810-10-45-21, the losses attributable to the parent and the non-controlling interest in subsidiary may exceed their interests in the subsidiary’s equity. The excess and any further losses attributable to the parent and the non-controlling interest shall be attributed to those interests even if that attribution results in a deficit non-controlling interest balance. As of December 31, 2013, the Company recorded a non-controlling interest of ($20,347) in connection with our majority-owned subsidiary, DirectView Security Systems Inc. as reflected in the accompanying consolidated balance sheets.
Cash and Cash Equivalents	'
	The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company places its cash with a high credit quality financial institution. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000.  For the years ended December 31, 2013 and 2012, the Company has not reached bank balances exceeding the FDIC insurance limit. To reduce its risk associated with the failure of such financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits.
Fair Value of Financial Instruments	'
	Effective January 1, 2008, the Company adopted FASB ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing generally accepted accounting principles that require the use of fair value measurements establishes a framework for measuring fair value and expands disclosure about such fair value measurements. The adoption of ASC 820 did not have an impact on the Company’s financial position or operating results, but did expand certain disclosures.
	ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:
		Level 1:	Observable inputs such as quoted market prices in active markets for identical assets or liabilities
		Level 2:	Observable market-based inputs or unobservable inputs that are corroborated by market data
		Level 3:	Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions.
	Cash and cash equivalents include money market securities that are considered to be highly liquid and easily tradable as of December 31, 2013 and 2012. These securities are valued using inputs observable in active markets for identical securities and are therefore classified as Level 1 within our fair value hierarchy.
	In addition, FASB ASC 825-10-25 Fair Value Option was effective for January 1, 2008. ASC 825-10-25 expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments.
	The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable, accrued expenses, notes payable and due to related parties approximate their estimated fair market value based on the short-term maturity of these instruments. The carrying amount of the notes and convertible promissory notes approximates the estimated fair value for these financial instruments as management believes that such notes constitute substantially all of the Company's debt and the interest payable on the notes approximates the Company's incremental borrowing rate.
Accounts Receivable	'
	The Company has a policy of reserving for questionable accounts based on its best estimate of the amount of probable credit losses in its existing accounts receivable.  The Company uses specific identification of accounts to reserve possible uncollectible receivables.   The Company periodically reviews its accounts receivable to determine whether an allowance is necessary based on an analysis of past due accounts and other factors that may indicate that the realization of an account may be in doubt.  Account balances deemed to be uncollectible are charged to the bad debt expense after all means of collection have been exhausted and the potential for recovery is considered remote.  At December 31, 2013 and December 31, 2012, management determined that an allowance is necessary which amounted to $137,215 and $99,215, respectively. During the year ended December 31, 2013 and 2012, the Company wrote-off $0 and $40,948, respectively of uncollectible accounts receivable.
Advertising	'
	Advertising is expensed as incurred. Advertising expenses for the years ended December 31, 2013 and 2012 were deemed to be not material.
Shipping costs	'
	Shipping costs are included in other selling, general and administrative expenses and was deemed to be not material for the year ended December 31, 2013 and 2012, respectively.
Inventories	'
	Inventories, consisting of finished goods related to our products are stated at the lower of cost or market utilizing the first-in, first-out method.  There was no inventory at December 31, 2013 and 2012.
Property and equipment	'
	Property and equipment are carried at cost. The cost of repairs and maintenance is expensed as incurred; major replacements and improvements are capitalized.  When assets are retired or disposed of, the cost and accumulated depreciation are removed from the accounts, and any resulting gains or losses are included in income in the year of disposition.  The Company examines the possibility of decreases in the value of fixed assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. Depreciation is calculated on a straight-line basis over the estimated useful life of the assets.
Impairment of Long-Lived Assets	'
	Long-Lived Assets of the Company are reviewed for impairment whenever events or circumstances indicate that the carrying amount of assets may not be recoverable, pursuant to guidance established in ASC 360-10-35-15, “Impairment or Disposal of Long-Lived Assets”. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. The Company did not consider it necessary to record any impairment charges during the year ended December 31, 2013 and 2012.
Income Taxes	'
	Income taxes are accounted for under the asset and liability method as prescribed by ASC Topic 740: Income Taxes (“ASC 740”). Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities, and their respective tax bases and operating loss and tax credit carryforwards. 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. Deferred tax assets are reduced by a valuation allowance, when in the Company's opinion it is likely that some portion or the entire deferred tax asset will not be realized.
	Pursuant to ASC Topic 740-10: Income Taxes related to the accounting for uncertainty in income taxes, the evaluation of a tax position is a two-step process. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigation based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50% likelihood of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. The accounting standard also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures, and transition.  The adoption had no effect on the Company’s consolidated financial statements.
Stock Based Compensation	'
	Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 which requires recognition in the consolidated condensed financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.
	Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the service period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date.
Revenue Recognition	'
	The Company follows the guidance of the FASB ASC 605-10-S99 “Revenue Recognition Overall – SEC Materials.  The Company records revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectibility is reasonably assured.  When a customer order contains multiple items such as hardware, software, and services which are delivered at varying times, the Company determines whether the delivered items can be considered separate units of accounting.  Delivered items should be considered separate units of accounting if delivered items have value to the customer on a standalone basis, there is objective and reliable evidence of the fair value of undelivered items, and if delivery of undelivered items is probable and substantially in the Company’s control.
	The following policies reflect specific criteria for the various revenues streams of the Company:
	Revenue is recognized upon completion of conferencing services. The Company generally does not charge up-front fees and bills its customers based on usage.
	Revenue for video equipment sales and security surveillance equipment sales is recognized upon delivery and installation.
	Revenue from periodic maintenance agreements is generally recognized ratably over the respective maintenance periods provided no significant obligations remain and collectibility of the related receivable is probable.
	Cost of sales includes cost of products and cost of service.  Product cost includes the cost of products and freight costs.  Cost of services includes labor and fuel expenses.
Concentrations of Credit Risk and Major Customers	'
	Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash and trade accounts receivable. The Company places its cash with high credit quality financial institutions. Almost all of the Company's sales are credit sales which are primarily to customers whose ability to pay is dependent upon the industry economics prevailing in these areas; however, concentrations of credit risk with respect to trade accounts receivables is limited due to generally short payment terms. The Company also performs ongoing credit evaluations of its customers to help further reduce credit risk.
	During the year ended December 31, 2013, three customers accounted for 41% of revenues. The following is a list of percentage of revenue generated by the three customers:
	Customer 1                      10%
	Customer 2                      11%
	Customer 3                      20%
	During the year ended December 31, 2012, four customers accounted for 83% of revenues.  The following is a list of percentage of revenue generated by the four customers:
	Customer 1                      10%
	Customer 2                      11%
	Customer 3                      12%
	Customer 4                      50%
	As of December 31, 2013, three customers accounted for 69% of total accounts receivable. The following is a list of percentage of accounts receivable owed by the three customers:
	Customer 1                      12%
	Customer 2                      12%
	Customer 3                      45%
	As of December 31, 2012, three customers accounted for 79% of total accounts receivable. The following is a list of percentage of accounts receivable owed by the three customers:
	Customer 1                      18%
	Customer 2                      28%
	Customer 3                      33%
Related Parties	'
	Parties are considered to be related to the Company if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as a distribution to related party.
Net Loss per Common Share	'
	Net loss per common share is calculated in accordance with ASC Topic 260: Earnings Per Share (“ASC 260”). Basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. The computation of diluted net earnings per share does not include dilutive common stock equivalents in the weighted average shares outstanding as they would be anti-dilutive.  At December 31, 2013, the Company had 969,186,403 shares equivalent issuable pursuant to embedded conversion features.  At December 31, 2012, the Company had 14,192,599 shares equivalent issuable pursuant to embedded conversion features.
Reclassification of Prior Year Balances	'
	The presentation of certain prior year balances has been reclassified to conform to the current year presentation.  Included is a reclassification from notes payable to convertible promissory notes of $62,000.  Such reclassifications had no impact on net loss for the years ending December 31, 2013 and 2012.
Recent Accounting Pronouncements	'
	In July 2012, the Financial Accounting Standards Board (FASB) issued FASB Accounting Standards Update (ASU) No. 2012-02, Intangibles-Goodwill and Other (Topic 350)-Testing Indefinite-Lived Intangible Assets for Impairment. ASU 2012-02 permits an entity to first assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform the quantitative impairment test in accordance with Subtopic 350-30. If an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then no further action is required. If an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test. ASU 2012-02 is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption permitted. The adoption of this ASU is not expected to have a material impact on the Company's financial statements.
	In December 2011, the FASB issued FASB ASU No. 2011-11, Balance Sheet (Topic 210)-Disclosures about Offsetting Assets and Liabilities. ASU 2011-11 requires an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. Entities are required to disclose both gross and net information about these instruments. ASU 2011-11 is effective for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods. The adoption of this ASU is not expected to have a material impact on the Company's financial statements.
	In February 2013, the FASB issued ASU 2013-02, "Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." This ASU expands the presentation of changes in accumulated other comprehensive income. The new guidance requires an entity to disaggregate the total change of each component of other comprehensive income either on the face of the net income statement or as a separate disclosure in the notes. ASU 2013-02 is effective for fiscal years beginning after December 15, 2012. The Company does not believe that the adoption of this ASU will have a significant impact on its consolidated financial position, results of operations or
	cash flows.
	Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption.

1_BASIS_OF_PRESENTATION_AND_SU1

1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
Basis Of Presentation And Summary Of Significant Accounting Policies Tables	'
Major Customers	'
	During the year ended December 31, 2013, three customers accounted for 41% of revenues. The following is a list of percentage of revenue generated by the three customers:
	Customer 1                      10%
	Customer 2                      11%
	Customer 3                      20%
	During the year ended December 31, 2012, four customers accounted for 83% of revenues.  The following is a list of percentage of revenue generated by the four customers:
	Customer 1                      10%
	Customer 2                      11%
	Customer 3                      12%
	Customer 4                      50%
	As of December 31, 2013, three customers accounted for 69% of total accounts receivable. The following is a list of percentage of accounts receivable owed by the three customers:
	Customer 1                      12%
	Customer 2                      12%
	Customer 3                      45%
	As of December 31, 2012, three customers accounted for 79% of total accounts receivable. The following is a list of percentage of accounts receivable owed by the three customers:
	Customer 1                      18%
	Customer 2                      28%
	Customer 3                      33%

3_PROPERTY_AND_EQUIPMENT_Table

3. PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Property and Equipment	'
	Property and equipment consisted of the following:
		Estimated life	December 31,			December 31,
			2013			2012
	Furniture and fixtures	3 years	$	2,771		$	2,771
	Less: Accumulated depreciation			(2,771	)		(2,618	)
			$	0		$	153

6_CONVERTIBLE_PROMISSORY_NOTES1

6. CONVERTIBLE PROMISSORY NOTES (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Convertible Promissory Note	'
	Convertible promissory note consisted of the following:
		31-Dec-13			31-Dec-12
	Secured convertible promissory note	$	175,138		$	113,750
	Less: debt discount		(59,390	)		(-	)
	Secured convertible promissory note	$	115,748		$	113,750
	– net

7_DERIVATIVE_LIABILITY_Tables

7. DERIVATIVE LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Schedule for reconciliation of the derivative liability measured at fair value on a recurring basis	'
	The following table presents a reconciliation of the derivative liability measured at fair value on a recurring basis using significant unobservable input (Level 3) from December 31, 2011 to December 31, 2013:
		Conversion feature
		derivative liability
	Balance at December 31, 2011	$	71,864
	Recognition of derivative liability		-55,121
	Conversion of derivative liability to equity		-1,190
	Change in fair value included in earnings		22,416
	Balance at December 31, 2012		37,969
	Recognition of derivative liability		3,195,068
	Conversion of derivative liability to equity		-109,826
	Change in fair value included in earnings		-1,619,680
	Balance at December 31, 2013	$	1,503,531
Assumptions for Pricing Model to Fair Value Derivatives	'
	The Company used the following assumptions for determining the fair value of the convertible instruments granted under the Black-Scholes option pricing model:
		Conversion feature
		derivative liability
	Expected volatility		192% - 289%
	Expected term		3-12 months
	Risk-free interest rate		0.02%-.0.9%
	Expected dividend yield		0%

11_INCOME_TAXES_Tables

11. INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Schedule of effective tax rate	'
	The table below summarizes the differences between the Company’s effective tax rate and the statutory federal rate as follows for the year ended December 31, 2013 and 2012:
		2013			2012
	Tax benefit computed at “expected” statutory rate	$	(671,000	)	$	(390,000	)
	State income taxes, net of benefit		(67,000	)		(40,000	)
	Stock based compensation and other permanent differences		583,000			220,000
	Increase in valuation allowance		155,000			210,000
	Net income tax benefit	$	-		$	-
Schedule of deferred tax assets and liabilities	'
	Deferred tax assets and liabilities are provided for significant income and expense items recognized in different years for tax and financial reporting purposes. Temporary differences, which give rise to a net deferred tax asset is as follows:
		31-Dec-13			31-Dec-12
	Deferred tax assets:
	Net operating loss carryforward	$	1,424,000		$	1,419,000
	Accrued lease abandonment costs		62,000			62,000
	Allowance for doubtful account		53,000			38,000
	Accrued salaries		428,000			293,000
	Total Deferred tax assets		1,967,000			1,812,000
	Less:  Valuation allowance		-1,967,000			(1,812,000	)

1_BASIS_OF_PRESENTATION_AND_SU2

1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Major Customer Percentage of revenue	41.00%	83.00%
Major customer percentage of accounts receivable	69.00%	79.00%
Customer 1	'	'
Major Customer Percentage of revenue	10.00%	10.00%
Major customer percentage of accounts receivable	12.00%	18.00%
Customer 2	'	'
Major Customer Percentage of revenue	11.00%	11.00%
Major customer percentage of accounts receivable	12.00%	28.00%
Customer 3	'	'
Major Customer Percentage of revenue	20.00%	12.00%
Major customer percentage of accounts receivable	45.00%	33.00%
Customer 4	'	'
Major Customer Percentage of revenue	'	50.00%

1_BASIS_OF_PRESENTATION_AND_SU3

1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Basis Of Presentation And Summary Of Significant Accounting Policies Details Narrative	'	'
Accounts receivable allowance for doubtful accounts	$137,215	$99,215
Non-controlling interest	-20,347	-748
Wrote-off of uncollectible accounts receivable	$0	$40,948
Major Customer Percentage of revenue	41.00%	83.00%
Major customer percentage of accounts receivable	69.00%	79.00%

2_GOING_CONCERN_CONSIDERATIONS1

2. GOING CONCERN CONSIDERATIONS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Going Concern Considerations Details Narrative	'	'
Accumulated Deficit	($17,421,808)	($15,524,502)
Total DirectView Holdings, Inc. Stockholders' Deficit	3,947,395	2,170,363
Working capital deficiency	3,970,896	'
Net proceeds from issuance of notes and loan payable	$96,379	'

3_PROPERTY_AND_EQUIPMENT_Detai

3. PROPERTY AND EQUIPMENT (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property And Equipment Details	'	'
Furniture and fixtures	$2,771	$2,771
Less: Accumulated depreciation	-2,771	-2,618
Property and Equipment	$0	$153
Estimated Life	'3 years	'

3_PROPERTY_AND_EQUIPMENT_Detai1

3. PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property And Equipment Details Narrative	'	'
Depreciation expense	$153	$300

4_NOTES_PAYABLE_Details_Narrat

4. NOTES PAYABLE (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Notes Payable Details Narrative	'	'
Issued note payable to Regal Capital (formerly a related party)	$116,792	$116,792
Accrued interest on the notes payable	28,500	13,500
Balance of the senior secured promissory note	$9,900	'

5_SHORT_TERM_ADVANCES_Details_

5. SHORT TERM ADVANCES (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Short Term Advances Details Narrative	'	'
Short term advances	$146,015	$110,136

6_CONVERTIBLE_PROMISSORY_NOTES2

6. CONVERTIBLE PROMISSORY NOTES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Convertible Promissory Notes Details	'	'
Secured convertible promissory note	$175,138	$113,750
Less: debt discount	-59,390	'
Secured convertible promissory note - net	$115,748	$113,750

6_CONVERTIBLE_PROMISSORY_NOTES3

6. CONVERTIBLE PROMISSORY NOTES (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Debt discount for convertible promissory notes	$74,181	$17,064	'
Unsecured note payable	62,000	'	'
Derivative Liability	1,503,531	37,969	71,864
Promissory Note1 [Member]	'	'	'
Debt discount for convertible promissory notes	45,000	'	'
Unsecured note payable	44,236	45,000	'
Promissory Note2 [Member]	'	'	'
Unsecured note payable	28,650	33,750	'
Promissory Note3 [Member]	'	'	'
Debt discount for convertible promissory notes	17,000	'	'
Unsecured note payable	16,236	17,000	'
Promissory Note4 [Member]	'	'	'
Debt discount for convertible promissory notes	2,667	'	'
Unsecured note payable	18,472	18,000	'
Promissory Note5 [Member]	'	'	'
Debt discount for convertible promissory notes	1,875	'	'
Promissory Note6 [Member]	'	'	'
Debt discount for convertible promissory notes	1,667	'	'
Derivative Liability	8,333	'	'
Promissory Note7 [Member]	'	'	'
Debt discount for convertible promissory notes	903	'	'
Derivative Liability	8,333	'	'
Promissory Note8 [Member]	'	'	'
Debt discount for convertible promissory notes	$1,042	'	'

7_DERIVATIVE_LIABILITY_Details

7. DERIVATIVE LIABILITY (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Derivative Liability Details	'	'
Derivative Liability, beginning	$37,969	$71,864
Recognition of derivative liability	3,195,068	-55,121
Conversion of derivative liability to equity	-109,826	-1,190
Change in fair value included in earnings	-1,619,680	22,416
Derivative Liability	$1,503,531	$37,969

7_DERIVATIVE_LIABILITY_Details1

7. DERIVATIVE LIABILITY (Details 1)	12 Months Ended
	Dec. 31, 2013
Expected dividend yield	0.00%
Minimum	'
Expected volatility	192.00%
Expected term	'3 months
Risk-free interest rate	0.02%
Maximum	'
Expected volatility	289.00%
Expected term	'12 months
Risk-free interest rate	0.90%

7_DERIVATIVE_LIABILITY_Details2

7. DERIVATIVE LIABILITY (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Derivative Liability Details Narrative	'	'	'
Derivative Liability	$1,503,531	$37,969	$71,864

9_RELATED_PARTY_TRANSACTIONS_D

9. RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accrued interest	$1,285,994	$914,552
Principal Officer	'	'
Amount due to related party	52,347	52,347
Accrued interest	3,148	1,578
Chief Executive Officer	'	'
Payable	193,065	32,091
Repayment of loan	10,843	11,157
Accrued interest	20,695	18,799
Chief Financial Officer	'	'
Payable	8,119	8,119
Accrued salaries	$429,439	$429,439

10_ACCRUED_PAYROLL_TAXES_Detai

10. ACCRUED PAYROLL TAXES (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accrued Payroll Taxes Details Narrative	'	'
Unpaid payroll taxes	$215,442	$227,060

11_INCOME_TAXES_Details

11. INCOME TAXES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Details	'	'
Tax benefit computed at bexpectedb statutory rate	($671,000)	($390,000)
State income taxes, net of benefit	-67,000	-40,000
Stock based compensation and other permanent differences	583,000	220,000
Increase in valuation allowance	155,000	210,000
Net income tax benefit	'	'

11_INCOME_TAXES_Details_1

11. INCOME TAXES (Details 1) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:	'	'
Net operating loss carryforward	$1,424,000	$1,419,000
Accrued lease abandonment costs	62,000	62,000
Allowance for doubtful account	53,000	38,000
Accrued salaries	428,000	293,000
Total Deferred tax assets	1,967,000	1,812,000
Less: Valuation allowance	-1,967,000	-1,812,000
Net	'	'

11_INCOME_TAXES_Details_Narrat

11. INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Details Narrative	'	'
Net operating loss carry forward	$3,686,000	'
Expiration dates	'Expire through the year 2033	'
Increase in valuation allowance	$155,000	$210,000