Basanite (BASA) 10-K 26 Apr 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Apr. 17, 2017	Jun. 30, 2016
Document And Entity Information
Entity Registrant Name	PayMeOn, Inc.
Entity Central Index Key	1,448,705
Document Type	10-K
Document Period End Date	Dec. 31, 2016
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			$ 2,229,120
Entity Common Stock, Shares Outstanding		116,932,177
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 31, 2015
CURRENT ASSETS
Cash	$ 10,341	$ 50,243
Inventory	11,916	67,752
Prepaid expenses	48,362	103,169
Other current assets	1,194	695
TOTAL CURRENT ASSETS	71,813	221,859
LONG TERM ASSETS
Computer equipment, leasehold improvements and website costs, net	227,397	290,368
Deposits	12,397	12,397
TOTAL LONG TERM ASSETS	239,794	302,765
TOTAL ASSETS	311,607	524,624
CURRENT LIABILITIES
Accounts Payable	333,938	286,141
Accounts Payable - related party		10,544
Due to related party	56,635	23,238
Customer deposits	34,634	3,598
Accrued expenses	1,058,446	838,046
Notes payable	2,000	2,000
Purchase order financing	1,885
Purchase order financing - related party, net	4,000
Note payable - convertible	300,000
Notes Payable related party- convertible (net of discount and notes receivable of $100,134 and $223,125 respectively)	600,414	413,448
TOTAL CURRENT LIABILITIES	2,391,952	1,577,015
NOTE PAYABLE - CONVERTIBLE		300,000
TOTAL LIABILITIES	2,391,952	1,877,015
COMMITMENTS AND CONTINGENCIES (SEE NOTE 10)
STOCKHOLDERS' DEFICIT
Preferred stock, $0.001 par value, 5,000,000 shares authorized, none issued and outstanding, respectively
Common stock, $0.001 par value, 1,000,000,000 shares authorized, 17,180,242 and 12,863,457 shares issued and outstanding, respectively as of December 31, 2016 and December 31, 2015	17,180	12,863
Additional paid in capital	9,666,562	6,701,380
Accumulated deficit	(11,764,087)	(8,066,634)
TOTAL STOCKHOLDERS' DEFICIT	(2,080,345)	(1,352,391)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 311,607	$ 524,624

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Discount on notes payable	$ 100,134	$ 223,125
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	17,180,242	12,863,457
Common stock, shares outstanding	17,180,242	12,863,457

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenue
Service Revenue		$ 6,502
Products Sales	394,219	168,654
Total revenue	394,219	175,156
Cost of products sold	254,222	101,386
Gross Profit	139,997	73,770
OPERATING EXPENSES
Professional fees	137,462	90,771
Payroll and payroll taxes	311,311	191,552
Consulting	1,097,407	61,543
Marketing -related party		27,624
General and administrative	939,060	122,935
Total Operating Expenses	2,485,240	494,425
NET LOSS FROM OPERATIONS	(2,345,243)	(420,655)
OTHER INCOME / (EXPENSES)
Interest income - related party		2,967
Loss on conversion of debt	(1,078,232)
Gain on sale of investment	30,000
Interest on judgement	(18,521)
Interest expense	(285,457)	(312,763)
Total other expenses	(1,352,210)	(309,796)
Net loss before provision for income taxes	(3,697,453)	(730,451)
Provision for Income Taxes
NET LOSS	$ (3,697,453)	$ (730,451)
Net loss per share - basic and diluted	$ (0.26)	$ (0.06)
Weighted average number of shares outstanding - basic and diluted	14,447,469	12,650,443
Clothing [Member]
Revenue
Products Sales	$ 102,186
Cost of products sold	66,836
Bicycles [Member]
Revenue
Products Sales	292,033	168,654
Cost of products sold	$ 187,386	$ 101,386

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance, Amount at Dec. 31, 2014		$ 12,563	$ 6,244,455	$ (7,336,183)	$ (1,079,165)
Balance, Shares at Dec. 31, 2014		12,563,457
Beneficial Conversion feature on convertible debt			342,225		342,225
Common stock issued for services		$ 250	97,250		97,250
Common stock issued for services, shares		250,000
Sale of common stock		$ 50	17,450		17,500
Sale of common stock, shares		50,000
Net Loss				(730,451)	(730,451)
Balance, Amount at Dec. 31, 2015		$ 12,863	6,701,380	(8,066,634)	(1,352,391)
Balance, Shares at Dec. 31, 2015		12,863,457
Stock option expense			1,138,842		1,138,842
Beneficial Conversion feature on convertible debt			62,725		62,725
Common stock issued for services		$ 790	359,410		360,200
Common stock issued for services, shares		790,000
Sale of common stock		$ 1,500	291,500		293,000
Sale of common stock, shares		1,500,000
Conversion of debt to common stock		$ 2,027	1,112,705		1,114,732
Conversion of debt to common stock, shares		2,026,785
Net Loss				(3,697,453)	(3,697,453)
Balance, Amount at Dec. 31, 2016		$ 17,180	$ 9,666,562	$ (11,764,087)	$ (2,080,345)
Balance, Shares at Dec. 31, 2016		17,180,242

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,697,453)	$ (730,451)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	65,131	11,478
Amortization of debt discount	200,716	262,318
Loss on conversion of debt	1,078,232
Warrants and options issued for services	1,138,842
Common stock issued for services	407,680
Changes in operating assets and liabilities:
Decrease / (increase) in prepaid expense	7,327	1,583
Decrease in inventory	55,836	(67,752)
Increase in deposits		3,598
Increase in other assets	(499)	(695)
Increase in interest receivable - related party		(2,967)
Decrease in accounts payable - related party	(10,544)	(13,499)
Increase in customer deposits	31,036
Increase in accounts payable and accrued expenses	268,197	282,808
Net Cash Used In Operating Activities	(455,499)	(253,579)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of computers	(2,160)	(817)
Deposits		(12,397)
Notes receivable - related party		(84,760)
Net Cash Used In Investing Activities	(2,160)	(97,974)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from purchase order funding	55,000
Proceeds from purchase order funding - related party	4,000
Proceeds of due to related party	33,397
Repayment of purchase order funding	(31,615)
Proceeds from note payable	5,000
Repayment of note payable	(5,000)
Advances from related party		23,238
Proceeds from notes payable related party - convertible	63,975	359,500
Sale of common stock	293,000	17,500
Net Cash Provided By Financing Activities	417,757	400,238
NET INCREASE / (DECREASE) IN CASH	(39,902)	48,685
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	50,243	1,558
CASH AND CASH EQUIVALENTS AT END OF PERIOD	10,341	50,243
Supplemental disclosure of non cash investing & financing activities:
Cash paid for income taxes
Cash paid for interest expense

CONSOLIDATED STATEMENTS OF CAS7

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Supplemental disclosure of non cash investing & financing activities:
Proceeds from related party	$ 33,397
Proceeds from notes payable related party - convertible	63,975	359,500
Stock issued during period	293,000	17,500
Conversion of loans to common stock	1,114,732
Loss on conversion of debt	1,078,232
Notes receivable - related party		84,760
Increase in interest receivable - related party		2,967
Leasehold improvements purchased in exchange of convertible note payable		300,000
Related Party [Member]
Supplemental disclosure of non cash investing & financing activities:
Notes receivable - related party		84,760
Increase in interest receivable - related party		$ 2,967
Prepaid consulting services [Member]
Supplemental disclosure of non cash investing & financing activities:
Stock issued during period, shares	590,000	250,000
Stock issued during period	$ 360,200	$ 97,500
Stock issued, per share		$ 0.39
Prepaid consulting services two [Member]
Supplemental disclosure of non cash investing & financing activities:
Stock issued during period, shares	200,000
Stock issued during period	$ 47,480
Convertible Debt Securities [Member] | Common Stock [Member]
Supplemental disclosure of non cash investing & financing activities:
Stock issued during period, shares	2,026,785
Stock issued during period	$ 1,114,732
Stock issued, per share	$ 0.55
Conversion of loans to common stock	$ 36,500
Loss on conversion of debt	1,078,232
Convertible Debt Securities [Member] | Related Party [Member]
Supplemental disclosure of non cash investing & financing activities:
Proceeds from related party	63,975	$ 359,500
Proceeds from notes payable related party - convertible	63,975	359,500
Beneficial conversion value for convertible debt	$ 62,725	$ 342,225

ORGANIZATION, NATURE OF BUSINES

ORGANIZATION, NATURE OF BUSINESS AND GOING CONCERN	12 Months Ended
	Dec. 31, 2016
Organization Nature Of Business And Going Concern
ORGANIZATION, NATURE OF BUSINESS AND GOING CONCERN	NOTE 1 – ORGANIZATION, NATURE OF BUSINESS AND GOING CONCERN (A) Organization On March 16, 2011 PayMeOn, Inc., a Nevada corporation organized on May 30, 2006 (the "Company") completed its agreement and plan of merger (the "Merger Agreement") to acquire Hyperlocal Marketing, LLC, a Florida limited liability company ("Hyperlocal"), pursuant to which Hyperlocal merged with and into HLM PayMeOn, Inc., a Florida corporation and wholly owned subsidiary of PAYM. Under the terms of the Merger Agreement, the Hyperlocal members received 301,296 shares of the Company common stock, which equals approximately 50.1% of the total shares of the Company issued and outstanding following the merger on a fully diluted basis. In accordance with ASC Topic 360-10-45-15, the transaction is accounted for as a reverse acquisition. Hyperlocal is considered the accounting acquirer and the acquiree is PayMeOn since the members of Hyperlocal obtained voting and management control of PayMeon and the transaction has been accounted for as a reverse merger and recapitalization. Hyperlocal Marketing, LLC was originally organized in the State of Florida on January 22, 2010. The Company has focused its efforts on organizational activities, raising capital, software development and evaluating operational opportunities. In 2014, the Company began selling Prodeco Technologies, LLC brand electric bicycles, an affiliate entity, of which the Company acquired a 19.4% equity interest (See note 13). During 2015, the Company expanded its sales of electric bicycles to include sales of electric bicycles and related products made by other manufacturers in a new retail store location in Fort Lauderdale. During the first quarter of 2016, PayMeOn formed a new subsidiary, Paymeon Brands, Inc., to pursue the business of developing, marketing, managing and monetizing lifestyle brands and products. The Company intends to develop and leverage its relationships and expertise with respect to manufacturing processes, wholesale and retail distribution networks, and social influencer promotion, primarily targeting youth oriented "lifestyle" markets to create and grow new and existing brands across several market segments. On April 19, 2016, the Company’s wholly-owned subsidiary, Paymeon Brands, Inc., entered into a Memorandum of Understanding with Damion “D Roc” Butler to exclusively produce, manufacture and market certain intellectual property for certain trademarks held by Mr. Butler, including but not limited to, "Bad Boy Tour Merchandise," "Revolt," “Invisible Bully” and "Ciroc”. The agreement provides for Paymeon Brands and Butler organizing a new entity equally owned by the parties. As of December 31, 2016 the parties have not formally reached an agreement. On October 16, 2016, the Company formed a new, wholly-owned company called Xtreme Fat Tire Bike Holdings, LLC (“Xtreme”). The Company was formed to pursue potential development of the “fat tire” segment of the electric bikes market. To date, Xtreme has had no material operations. PayMeOn Inc. and its wholly owned subsidiaries are herein referred to as the "Company". (B) Principles of Consolidation The accompanying consolidated financial statements include the accounts of PayMeOn, Inc. and its wholly owned subsidiaries, Hyperlocal Marketing, LLC, PayMeOn Brands, Inc, HLM PayMeOn, Inc. and Xtreme Fat Tire Bike Holdings. LLC, All intercompany accounts have been eliminated in the consolidation. (C) Going Concern Since inception, the Company has incurred net operating losses and used cash in operations. As of December 31, 2016, the Company has an accumulated deficit of $11,764,087, a working capital deficiency of $2,320,139 and used cash in operations of $455,499 for the year ended December 31, 2016. Losses have principally occurred as a result of the substantial resources required for research and development and marketing of the Company's products which included the general and administrative expenses associated with its organization and product development. These conditions raise substantial doubt about the Company's ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effect on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the outcome of these uncertainties. Management believes that the actions presently being taken to obtain additional funding and implement its strategic plan provides the opportunity for the Company to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2016
Summary Of Significant Accounting Policies
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (A) Cash and Cash Equivalents The Company considers all highly liquid temporary cash instruments with a maturity of three months or less to be cash equivalents. (B) Use of Estimates in Financial Statements The presentation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates during the period covered by these financial statements include the useful lives of depreciable assets, valuation of inventory allowances, valuation of accounts receivable allowance, valuation of deferred tax asset, stock based compensation and any beneficial conversion features on convertible debt. (C) Fair value measurements and Fair value of Financial Instruments The Company adopted FASB ASC Topic 820, Fair Value Measurements. ASC Topic 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3-Inputs are unobservable inputs which reflect the reporting entity's own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The Company did not identify any assets or liabilities that are required to be presented on the balance sheets at fair value in accordance with ASC Topic 820. Due to the short-term nature of all financial assets and liabilities, their carrying value approximates their fair value as of the balance sheet date. (D) Prepaid expenses On November 6, 2015, the Company entered into a business consulting and strategic planning agreement with Mayer and Associates. The Company issued 250,000 shares of common stock valued at $97,500 ($0.39 per share) the fair market value on the date of issuance and a one-time cash payment of $50,000 to consultant. The agreement is for a six month term and includes standard non-competition, non-solicitation and other covenants. On January 4, 2016 both parties agreed to extend the consulting agreement six months and the Company issued an additional 500,000 shares of common stock valued at $235,000 ($0.47 per share). On June 10, 2016, the Company entered into a legal services consulting agreement, whereby consultant agrees to provide legal review of certain retail agreements for the Company on an “as needed” basis. The Company issued 100,000 shares of common stock valued at $50,000 ($0.50 per share) the fair market value on the date of issuance. The agreement is for a twelve month term and includes standard non-competition, non-solicitation and other covenants. On October 12, 2016 the Company issued 100,000 shares of common stock valued at $32,000 ($0.32 per share) the fair market value on the date of issuance to a consultant for services. The agreement is for a twelve month term and includes standard non-competition, non-solicitation and other covenants As of December 31, 2016 and December 31, 2015 Company has expensed $372,690 and $44,331 and has a prepaid expense of $47,480 and $103,169, respectively. As of December 31, 2016 the Company has other prepaid expenses of $882. (E) Accounts Receivable Accounts receivable are recorded at fair value on the date revenue is recognized. The Company provides allowances for doubtful accounts for estimated losses resulting from the inability of its customers to repay their obligation. If the financial condition of the Company's customers were to deteriorate, resulting in an impairment of their ability to repay, additional allowances may be required. The Company provides for potential uncollectible accounts receivable based on specific customer identification and historical collection experience adjusted for existing market conditions. If market conditions decline, actual collection experience may not meet expectations and may result in decreased cash flows and increased bad debt expense. (F) Inventories The Company’s inventories consist entirely of purchased finished goods. Inventories are stated at lower of cost or market. Cost is determined on the first-in, first-out basis. (G) Computer Equipment, Leasehold Improvements and Website Costs Computer Equipment, Leasehold improvements and Website Costs are capitalized at cost, net of accumulated depreciation. Depreciation is calculated by using the straight-line method over the estimated useful lives of the assets, which is three to five years for all categories. Repairs and maintenance are charged to expense as incurred. Expenditures for betterments and renewals are capitalized. The cost of computer equipment and the related accumulated depreciation are removed from the accounts upon retirement or disposal with any resulting gain or loss being recorded in operations. Software maintenance costs are charged to expense as incurred. Expenditures for enhanced functionality are capitalized. The Company has adopted the provisions of ASC 350-50-15, "Accounting for Web Site Development Costs." Costs incurred in the planning stage of a website are expensed as research and development while costs incurred in the development stage are capitalized and amortized over the life of the asset, estimated to be three years. Depreciation/ Amortization Asset Category Period Website costs 5 Years Computer equipment 3 Years Leasehold improvements 5 Years Computer equipment, leasehold improvements and website costs consisted of the following: December 31, 2016 December 31, 2015 Computer equipment $ 6,724 $ 4,563 Lease hold improvements 300,000 300,000 Website development 24,775 24,775 Total 331,499 329,338 Accumulated depreciation (104,102 ) (38,970 ) Balance $ 227,397 $ 290,368 Depreciation expense for years ended December 31, 2016 and 2015 was $65,131 and $11,478 respectively. On October 22, 2015, the Company issued an unsecured promissory note in the principal amount of $300,000 to PDQ Auctions, LLC for leasehold improvements of the facilities subleased from PDQ Auctions, LLC. The note bears interest at an annual rate of 7% and is payable on or before October 22, 2017, unless the note is converted or prepaid prior to the maturity date. Subject to certain limitations below, the note may be converted at any time, at the option of the holder, into shares of the Company’s common stock at a conversion price of $0.35 per share, subject to adjustment. In the event the Company issues any new or additional promissory notes that pay an interest rate that exceeds 7% per annum, then the holder shall be entitled to request an increase in the interest rate payable on the note to an amount equal to the rate being paid on the new or additional notes. The conversion of the note may be limited if, upon conversion, the holder thereof would beneficially own more than 4.9% of the Company’s common stock. The note may be prepaid at the option of the Company commencing 190 days after the issuance of the note. (H) Impairment of Long-Lived Assets The Company evaluates its long-lived assets for impairment whenever events or a change in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the asset to the future net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is the excess of the carrying amount over the fair value of the asset. (I) Revenue Recognition The Company recognizes revenue from product sales to customers, distributors and resellers when products that do not require further services or installation by the Company are shipped, when there are no uncertainties surrounding customer acceptance and when collectability is reasonably assured in accordance with FASB ASC 605, Revenue Recognition Amounts billed to customers in sales transactions related to shipping and handling, represent revenues earned for the goods provided and are included in net sales. Costs of shipping and handling are included in cost of products sold. (J) Investment – Equity Method On July 18, 2014 the Company entered into and completed two membership interest purchase agreements to acquire a 19.4% equity interest in Prodeco Technologies, LLC, a private manufacturer of electric bicycles under the brand "Prodeco" with manufacturing facilities located in Oakland Park, Florida. Prodeco Technologies was organized under the laws of the State of Florida in June 2012. The Prodeco Technologies membership interests were acquired through the acquisition of all of the issued and outstanding membership interests of A Better Bike, LLC and EBikes, LLC, members of Prodeco Technologies, LLC. A Better Bike, LLC is owned by Vincent L. Celentano, the Company's largest individual shareholder. EBikes is owned by Vincent D. Celentano, II. In consideration of the acquisition of all of the issued and outstanding membership interests of A Better Bike and EBikes, the Company issued an aggregate of 2,941,176 restricted shares of its common stock to the members of A Better Bike and EBikes. For accounting purposes the transactions are recorded at the historical cost basis of $0 from the related parties. For financial statement purposes, the Company accounts for its investment in this affiliated entity under the equity method. During the year ended December 31, 2016 the Company sold its interest for total proceeds of $30,000. Under the equity method, investments are carried at cost, plus or minus the Company’s proportionate share, based on present ownership interests, of: (a) the investee’s profit or loss after the date of acquisition; (b) changes in the Company’s equity that have not been recognized in the investee’s profit or loss; and (c) certain other adjustments. The Company enjoys a close association with this affiliate through participation that allows for a significant amount of influence over the affiliates business decisions. (K) Loss Per Share The basic loss per share is calculated by dividing the Company's net loss available to common shareholders by the weighted average number of common shares during the period. The diluted loss per share is calculated by dividing the Company's net loss by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. The Company has 4,207,181 and 199,065 shares issuable upon the exercise of options and warrants and approximately 4 million and 2 million shares issuable upon conversion of convertible notes payable that were not included in the computation of dilutive loss per share because their inclusion is anti-dilutive for the years ended December 31, 2016 and 2015, respectively. (L) Stock-Based Compensation The Company recognizes compensation costs to employees under FASB ASC Topic 718, Compensation – Stock Compensation. Under FASB ASC Topic. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share based compensation arrangements include stock options, restricted share plans, performance based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. Equity instruments issued to other than employees are recorded on the basis of the fair value of the instruments, as required by FASB ASC Topic 505, Equity Based Payments to Non-Employees. In general, the measurement date is when either a (a) performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification. (M) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 ("ASC 740-10-25"). Under ASC 740-10-25, 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. 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. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company’s income tax expense differs from the “expected” tax expense for federal income tax purpose by applying the Federal & State blended rate of 37.63% as follows: December 31, 2016 2015 Expected income tax (benefit) expense at the statutory rate of 37.63% $ (1,391,352 ) $ (274,869 ) Tax effect of expenses that are not deductible for income tax purposes (net of other amounts deductible for tax purposes) 906,433 23,450 Change in valuation allowance 484,919 251,419 Provision for income taxes $ — $ — The components of deferred income taxes are as follows: December 31, 2016 2015 Deferred income tax asset: $ 756,064 $ 681,306 Net operating loss carryforwards 2,124,553 1,715,697 Valuation allowance (2,880,617 ) (2,397,003 ) Deferred income taxes $ — $ –– As of December 31, 2016, the Company has a net operating loss carry forward of approximately $5,600,000 available to offset future taxable income through 2036. This results in deferred tax assets of approximately $2,880,000 as of December 31, 2016. The valuation allowance at December 31, 2016 was approximately $2,880,000. The change in the valuation allowance for the year ended December 31, 2016 was an increase of approximately $484,000. Tax returns for the years ended December 31, 2016, 2015, 2014 and 2013 are subject to examination by the Internal Revenue Service. As a result of the Hyperlocal acquisition in 2011 and the corresponding change in ownership, the Company’s NOL’s are subject to a Section 382. (N) Cost of Sales Components of cost of sales include product costs and shipping costs to customers. (O) Shipping and Handling Costs The Company includes shipping and handling fees billed to customers as revenue and shipping and handling costs to customers as cost of revenue. (P) Reclassification Certain amounts from prior periods have been reclassified to conform to the current period presentation. (Q) Segment information In accordance with the provisions of ASC 280-10, “ Disclosures about Segments of an Enterprise and Related Information

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	12 Months Ended
	Dec. 31, 2016
Recent Accounting Pronouncements
RECENT ACCOUNTING PRONOUNCEMENTS	NOTE 3 – RECENT ACCOUNTING PRONOUNCEMENTS In February 2016, the FASB issued ASU 2016-02, Leases In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting In April 2016, the FASB issued ASU 2016–10 Revenue from Contract with Customers (Topic 606): identifying Performance Obligations and Licensing. The amendments in this Update do not change the core principle of the guidance in Topic 606. Rather, the amendments in this Update clarify the following two aspects of Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. Topic 606 includes implementation guidance on (a) contracts with customers to transfer goods and services in exchange for consideration and (b) determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The amendments in this Update are intended render more detailed implementation guidance with the expectation to reduce the degree of judgement necessary to comply with Topic 606. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. All other newly issued accounting pronouncements not yet effective have been deemed either immaterial or not applicable.

NOTES RECEIVABLE RELATED PARTY

NOTES RECEIVABLE RELATED PARTY	12 Months Ended
	Dec. 31, 2016
Notes Receivable Related Party
NOTES RECEIVABLE RELATED PARTY	NOTE 4 – NOTES RECEIVABLE RELATED PARTY On January 20, 2015, the Company received a 7% unsecured promissory note in the principal amount of $75,000 (the “Note Receivable”) from Prodeco Technologies, LLC, an affiliated entity. The note was payable January 20, 2018. The note holder was required to pay interest in the amount of $1,312 per quarter due on the 15 th

CONVERTIBLE NOTES PAYABLE RELAT

CONVERTIBLE NOTES PAYABLE RELATED PARTY	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE RELATED PARTY	NOTE 5 – CONVERTIBLE NOTES PAYABLE RELATED PARTY December 31, 2016 December 31, 2015 Loan Amount $ 612,821 $ 548,846 Discount (12,407 ) (135,398 ) Balance $ 600,414 $ 413,448 On December 27, 2012, the Company entered into an agreement to issue a secured convertible promissory note in the principal amount of $79,440 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.345 per share, subject to adjustment for stock splits and dividends. The Company recorded a debt discount of $79,440 for the fair value of the beneficial conversion feature. As of December 31, 2014 the Company amortized $79,440 of the debt discount. Accrued interest at December 31, 2016 and December 31, 2015 amounted to $22,320 and $16,744, respectively. On April 15, 2014, the note holder agreed to extend the note through December 23, 2014. On December 23, 2015, the note holder agreed to extend the note through December 23, 2016. On March 15, 2017 note holder agreed to extend the note through December 31, 2017. On December 27, 2012, the Company entered into an agreement to issue a secured convertible promissory note in the principal amount of $86,060 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.345 per share, subject to adjustment for stock splits and dividends. The Company recorded a debt discount of $86,060 for the fair value of the beneficial conversion feature. As of December 31, 2014 the Company amortized $86,060 of the debt discount. Accrued interest at December 31, 2016 and December 31, 2015 amounted to $24,179 and $18,138, respectively. On April 15, 2014, the note holder agreed to extend the note through December 23, 2014. On December 23, 2015, the note holder agreed to extend the note through December 23, 2016. On March 15, 2017 note holder agreed to extend the note through December 31, 2017. On May 15, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $760 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. The Company recorded a debt discount of $760 for the fair value of the beneficial conversion feature. On May 18, 2015, the note holder agreed to extend the note through May 15, 2016. On May 15, 2016, the note holder agreed to extend the note through May 15, 2017, As of December 31, 2016 and December 31, 2015 the Company amortized $760 and $760 and accrued interest amounted to $140 and $87, respectively. On May 22, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $750 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. The Company recorded a debt discount of $750 for the fair value of the beneficial conversion feature. On May 18, 2015, the note holder agreed to extend the note through May 15, 2016. On May 22, 2016, the note holder agreed to extend the note through May 22, 2017. As of December 31, 2016 and December 31, 2015 the Company amortized $750 and $750 and accrued interest amounted to $137 and $85, respectively On June 6, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $10,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On June 30, 2015, the note holder agreed to extend the note through June 6, 2016. On August 13, 2016 the note holder agreed to extend the note through June 2, 2017.The Company recorded a debt discount of $10,000 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $10,000 and $10,000 and accrued interest amounted to $1,801 and $1,099, respectively. On June 15, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $781 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On June 30, 2015, the note holder agreed to extend the note through June 15, 2016. On August 13, 2016 the note holder agreed to extend the note through June 15, 2017.The Company recorded a debt discount of $781 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $781 and $781 and accrued interest amounted to $139 and $84, respectively. On June 18, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $500 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On June 30, 2015, the note holder agreed to extend the note through June 18, 2016. On August 13, 2016 the note holder agreed to extend the note through June 18, 2017.The Company recorded a debt discount of $500 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $500 and $500 and accrued interest amounted to $89 and $54, respectively. On June 26, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $1,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On June 30, 2015, the note holder agreed to extend the note through June 26, 2016. On August 13, 2016 the note holder agreed to extend the note through June 26, 2017.The Company recorded a debt discount of $1,000 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $1,000 and $1,000 and accrued interest amounted to $176 and $106, respectively. On June 27, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $4,500 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On June 30, 2015, the note holder agreed to extend the note through June 27, 2016. On August 13, 2016 the note holder agreed to extend the note through June 27, 2017.The Company recorded a debt discount of $4,500 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $4,500 and $4,500 and accrued interest amount to $792 and $476, respectively. On July 8, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $5,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On September 30, 2015, the note holder agreed to extend the note through April 30, 2016. On August 13, 2016 the note holder agreed to extend the note through April 30, 2017.The Company recorded a debt discount of $5,000 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $5,000 and $5,000 and accrued interest amounted to $870 and $519, respectively. On July 15, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $10,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On September 30, 2015, the note holder agreed to extend the note through April 30, 2016. On August 13, 2016 the note holder agreed to extend the note through April 30, 2017.The Company recorded a debt discount of $10,000 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 and 2014 the Company amortized $10,000 and $10,000 and accrued interest amounted to $1,726 and $1,024, respectively. On July 17, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $7,500 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On September 30, 2015, the note holder agreed to extend the note through April 30, 2016. On August 13, 2016 the note holder agreed to extend the note through April 30, 2017. The Company recorded a debt discount of $6,250 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $6,250 and $6,250 and accrued interest amounted to $1,292 and $765, respectively. On July 28, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $24,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On September 30, 2015, the note holder agreed to extend the note through April 30, 2016. On August 13, 2016 the note holder agreed to extend the note through April 30, 2017. The Company recorded a debt discount of $12,000 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $12,000 and $12,000 and accrued interest amounted to $4,083 and $2,398, respectively. On August 19, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $7,500 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On September 30, 2015, the note holder agreed to extend the note through April 30, 2016. On August 13, 2016 the note holder agreed to extend the note through April 30, 2017.The Company recorded a debt discount of $6,875 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $6,875 and $6,875 and accrued interest amounted to $1,244 and $718, respectively. On September 10, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $10,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On September 30, 2015, the note holder agreed to extend the note through April 30, 2016. On August 13, 2016 the note holder agreed to extend the note through April 30, 2017. The Company recorded a debt discount of $5,833 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $5,833 and $5,833 and accrued interest amounted to $1,617 and $915, respectively. On September 30, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $10,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On September 30, 2015, the note holder agreed to extend the note through April 30, 2016. On August 13, 2016 the note holder agreed to extend the note through April 30, 2017. The Company recorded a debt discount of $10,000 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $10,000 and $10,000 and accrued interest amounted to $1,578 and $876, respectively. On October 1, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $500 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.30 per share, subject to adjustment. On November 20, 2015, the note holder agreed to extend the note through April 30, 2016. On August 13, 2016 the note holder agreed to extend the note through April 30, 2017. There was no beneficial conversion expense recorded as the fair value of the common stock was less than the exercise price. As of December 31, 2016 and December 31, 2015 and 2014 the Company recorded accrued interest of $79 and $44, respectively. On October 2, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $382 to a related party. The note bears interest at an annual rate of 7% and are payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.30 per share, subject to adjustment. On November 20, 2015, the note holder agreed to extend the note through April 30, 2016. On August 13, 2016 the note holder agreed to extend the note through April 30, 2017.There was no beneficial conversion expense recorded as the fair value of the common stock was less than the exercise price. As of December 31, 2016 and December 31, 2015 and 2014 the Company recorded accrued interest of $60 and $33, respectively. On October 20, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $2,400 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On November 20, 2015, the note holder agreed to extend the note through April 30, 2016. On August 13, 2016 the note holder agreed to extend the note through April 30, 2017.The Company recorded a debt discount of $2,000 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $2,000 and $1,890 and accrued interest of $370 and $201, respectively. On October 22, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $6,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On November 20, 2015, the note holder agreed to extend the note through April 30, 2016. On August 13, 2016 the note holder agreed to extend the note through April 30, 2017. The Company recorded a debt discount of $5,000 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $5,000 and $4,699 and accrued interest amounted to $922 and $501. On October 30, 2014, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $10,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.12 per share, subject to adjustment. On November 20, 2015, the note holder agreed to extend the note through April 30, 2016. On August 13, 2016 the note holder agreed to extend the note through April 30, 2017. The Company recorded a debt discount of $9,167 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $9,167 and $8,414 and accrued interest of $1,521 and $819, On January 5, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $1,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.30 per share, subject to adjustment. On May 21, 2016 the note holder agreed to extend the note through January 5, 2017. The Company recorded a debt discount of $1,000 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $1,000 and $1,000 and accrued interest amounted to $139 and $69, respectively. On January 20, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $85,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.30 per share, subject to adjustment. On May 21, 2017 the note holder agreed to extend the note through January 20, 2017. On March 15, 2016 note holder agreed to extend the note through December 31, 2017. The Company recorded a debt discount of $85,000 for the fair value of the beneficial conversion feature. As December 31, 2016 and December 31, 2015 the Company amortized $85,000 and $80,342 and accrued interest amounted to $11,590 and $5,624. On February 6, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $47,500 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.30 per share, subject to adjustment. On May 21, 2016 the note holder agreed to extend the note through February 6, 2017. The Company recorded a debt discount of $47,500 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $47,500 and $42,685 and accrued interest amounted to $6,322 and $2,988. On March 13, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $50,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.30 per share, subject to adjustment. On May 21, 2016 the note holder agreed to extend the note through March 13, 2017. The Company recorded a debt discount of $50,000 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $50,000 and $40,137 and accrued interest amounted to $6,319 and $2,810, respectively. On May 12, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $30,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.20 per share, subject to adjustment. On August 13, 2016 the note holder agreed to extend the note through May 12, 2017.The Company recorded a debt discount of $30,000 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $30,000 and $19,068 and accrued interest amounted to $3,441 and $1,335, respectively. On June 3, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $1,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.20 per share, subject to adjustment. On August 13, 2016 the note holder agreed to extend the note through June 3, 2017. The Company recorded a debt discount of $900 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $900 and $518 and accrued interest amounted to $110 and $40, respectively. On June 9, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $500 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.20 per share, subject to adjustment. On August 13, 2016 the note holder agreed to extend the note through June 9, 2017. The Company recorded a debt discount of $450 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $450 and $252 and accrued interest amounted to $55 and $20, respectively. On June 9, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $5,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.20 per share, subject to adjustment. On August 13, 2016 the note holder agreed to extend the note through June 9, 2017. The Company recorded a debt discount of $4,500 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $4,500 and $2,515 and accrued interest amounted to $547 and $196, respectively. On June 16, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $1,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.20 per share, subject to adjustment. On August 13, 2016 the note holder agreed to extend the note through June 16, 2017. The Company recorded a debt discount of $900 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31 2015 the Company amortized $900 and $488 and accrued interest amounted to $108 and $38, respectively. On June 16, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $3,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.20 per share, subject to adjustment. On August 13, 2016 the note holder agreed to extend the note through June 16, 2017. The Company recorded a debt discount of $2,700 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $2,700 and $1,457 and accrued interest amounted to $324 and $113, respectively. On June 16, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $1,000 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.20 per share, subject to adjustment. On August 13, 2016 the note holder agreed to extend the note through June 16, 2017. The Company recorded a debt discount of $900 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $900 and $486 and accrued interest amounted to $108 and $38, respectively. On July 13, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $8,500 to a related party. The note bears interest at an annual rate of 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company's common stock at a conversion price of $0.20 per share, subject to adjustment. On August 13, 2016 the note holder agreed to extend the note through July 13, 2017. The Company recorded a debt discount of $6,375 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $6,375 and $1,834 and accrued interest amounted to $875 and $279, respectively. On August 11, 2015, the Company received $20,000 from an accredited investor for working capital in consideration of the issuance of unsecured convertible notes. These notes bear interest at 7% and are due in twelve months from issuance of the note. The note is convertible into shares of common stock at $0.20 per share, subject to adjustment and certain limitations on conversion. The Company recorded a debt discount of $15,000 for the fair value of the beneficial conversion feature. On August 13, 2016 the note holder agreed to extend the note through August 11, 2017. As of December 31,, 2016 and December 31, 2015 the Company amortized $15,000 and $5,507 and accrued interest amounted to $1,948 and $545, respectively. On October 2, 2015, the Company received $1,000 from an accredited investor for working capital in consideration of the issuance of unsecured convertible notes. These notes bear interest at 7% and are due in twelve months from issuance of the note. The note is convertible into shares of common stock at $0.20 per share, subject to adjustment and certain limitations on conversion. The Company recorded a debt discount of $750 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $750 and $185 and accrued interest amounted to $87 and $17, respectively. On March 15, 2017 note holder agreed to extend the note through December 31, 2017. On October 16, 2015, the Company received $25,000 from an accredited investor for working capital in consideration of the issuance of unsecured convertible notes. This note bears interest at 7% and is due in twelve months from issuance of the note. The note is convertible into shares of common stock at $0.20 per share, subject to adjustment and certain limitations on conversion. The Company recorded a debt discount of $18,750 for the fair value of the beneficial conversion feature. As of December 31, and December 31, 2015 the Company amortized $18,750 and $3,904 and accrued interest amounted to $2,119 and $364, respectively. On March 15, 2017 note holder agreed to extend the note through December 31, 2017. On November 17, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $50,000 to a related party. The note bears interest at 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company’s common stock at a conversion price of $0.20 per share, subject to adjustment. The Company recorded a debt discount of $47,500 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $47,500 and $5,466 and accrued interest amounted to $3,912 and $403, respectively. On March 15, 2017 note holder agreed to extend the note through December 31, 2017. On December 18, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $2,500 to a related party. The note bears interest at 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company’s common stock at a conversion price of $0.20 per share, subject to adjustment. The Company recorded a debt discount of $2,500 for the fair value of the beneficial conversion feature. As of December 31, 2016 and December 31, 2015 the Company amortized $2,500 and $89 and accrued interest amounted to $182 and $6, respectively. On March 15, 2017 note holder agreed to extend the note through December 31, 2017. On December 18, 2015, the Company entered into an agreement to issue an unsecured convertible promissory note in the principal amount of $27,500 to a related party. The note bears interest at 7% and is payable on or before 12 months from the date of issuance. In addition, the note may be converted at any time, at the option of the holder, into shares of the Company’s common stock at a conversion price of $0.20 per share, s

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Dec. 31, 2016
Convertible Notes Payable
CONVERTIBLE NOTES PAYABLE	NOTE 6 – CONVERTIBLE NOTES PAYABLE On October 22, 2015, the Company issued an unsecured promissory note in the principal amount of $300,000 to PDQ Auctions, LLC for leasehold improvements of the facilities subleased from PDQ Auctions, LLC. The note bears interest at an annual rate of 7% and is payable on or before October 22, 2017, unless the note is converted or prepaid prior to the maturity date. Subject to certain limitations below, the note may be converted at any time, at the option of the holder, into shares of the Company’s common stock at a conversion price of $0.35 per share, subject to adjustment. In the event the Company issues any new or additional promissory notes that pay an interest rate that exceeds 7% per annum, then the holder shall be entitled to request an increase in the Interest rate payable on the note to an amount equal to the rate being paid on the new or additional notes. The conversion of the note may be limited if, upon conversion, the holder thereof would beneficially own more than 4.9% of the Company’s common stock. The note may be prepaid at the option of the Company commencing 190 days after the issuance of the note. As of December 31, 2016 and December 31, 2015 the Company accrued interest amounted to $25,085 and $4,027, respectively.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2016
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 7 – NOTES PAYABLE In December and September 2010, the Company issued unsecured, non-interest bearing, due on demand notes for $8,000 and $16,000, respectively. During the quarter ended December 31, 2010 the Company repaid $22,000. As of September 30, 2016, the outstanding principal balance of the notes was $2,000. On July 13, 2016, HLM Paymeon, Inc., the Company’s wholly owned subsidiary, entered into a merchant agreement with Summit Capital Partners (“SCP”), whereby it sold $40,500 of accounts receivable (the “Receipts Purchased Amount”) for a total purchase price of $30,000. HLM Paymeon shall repay $337 daily until the Receipts Purchased Amount is repaid. The Company recorded a $10,500 deferred finance charge on the date of issuance. To secure HLM Paymeon’s payment and performance obligations to SCP, HLM Paymeon has granted to SCP a security interest in all HLM Paymeon’s accounts, chattel paper, documents, equipment, general intangibles, instruments and inventory. In addition, the Company’s directors have individually guaranteed repayment of the Receipts Purchased Amount. As of December 31, 2016 the Company has a balance owed $1,885 and has amortized a total of $10,500. On September 23, 2016, the Company entered into demand note in the amount of $5,000. The Company is obligated to repay the holder a total of $6,333 after 30 days. During the year ended December 31, 2016 the Company repaid a total of $5,000. Accrued interest at December 31, 2016 amounted to $1,333.

PURCHASE ORDER FINANCING

PURCHASE ORDER FINANCING	12 Months Ended
	Dec. 31, 2016
Purchase Order Financing
PURCHASE ORDER FINANCING	NOTE 8 – PURCHASE ORDER FINANCING On August 17, 2016, Paymeon Brands, Inc., a wholly-owned subsidiary of the Company, entered into a purchase order purchase and sale agreement with a third party purchaser, whereby Paymeon Brands sold $50,000 of current purchase orders in exchange for $40,000. As a further inducement for purchaser to enter into the agreement as collateral security for any and all obligations owing by PayMeOn Brands to purchaser, PayMeOn Brands has granted to Purchaser, as collateral security, a first lien security interest in all of PayMeOn Brands’ accounts created as a result of purchase orders financed or purchased by purchaser and all inventory. The Company recorded a $10,000 deferred finance charge on the date of issuance. As of December 31, 2016 the Company amortized $10,000 of the deferred finance charge. During the year ended December 31, 2016 the Company repaid a total of $33,500. On December 15, 2016 the holder converted the remaining balance of $16,500 into 883,936 shares of common stock as$0.0187 per share. The fair value price per share at August 17, 2016 was $0.55 per share. Therefore the Company recorded a $469,665 loss on conversion of debt. On September 9, 2016, Paymeon Brands, Inc., a wholly-owned subsidiary of the Company, entered into a purchase order purchase and sale agreement with a third party purchaser, whereby Paymeon Brands sold $20,000 of current purchase orders in exchange for $15,000. As a further inducement for purchaser to enter into the agreement as collateral security for any and all obligations owing by PayMeOn Brands to purchaser, PayMeOn Brands has granted to purchaser, as collateral security, a first lien security interest in all of PayMeOn Brands’ accounts created as a result of purchase orders financed or purchased by purchaser and all inventory. The Company recorded a $5,000 deferred finance charge on the date of issuance. As of December 31, 2016 the Company amortized $5,000 of the deferred finance charge and repaid $5,000. On December 15, 2016 the holder converted the remaining balance of $20,000 into 1,142,849 shares of common stock as$0.0175 per share. The fair value price per share at August 17, 2016 was $0.55 per share. Therefore the Company recorded a $608,567 loss on conversion of debt.

PURCHASE ORDER FINANCING RELATE

PURCHASE ORDER FINANCING RELATED PARTY	12 Months Ended
	Dec. 31, 2016
Purchase Order Financing Related Party
PURCHASE ORDER FINANCING RELATED PARTY	NOTE 9 – PURCHASE ORDER FINANCING RELATED PARTY On September 14, 2016, Paymeon Brands, Inc. entered into a purchase order purchase and sale agreement with a related party, whereby Paymeon Brands sold $5,000 of current purchase orders in exchange for $4,000. As a further inducement for purchaser to enter into the agreement as collateral security for any and all obligations owing by PayMeOn Brands to purchaser, PayMeOn Brands has granted to purchaser, as collateral security, a first lien security interest in all of PayMeOn Brands’ accounts created as a result of purchase orders financed or purchased by purchaser and all inventory. The Company recorded a $1,000 deferred finance charge on the date of issuance. As of December 31, 2016 the Company amortized $1,000 of the deferred finance charge.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 – COMMITMENTS AND CONTINGENCIES On August 15, 2011, the Company entered into an employment agreement with its Chief Executive Officer. The agreement is for a period of one year and automatically extends for one day each day until either party notifies the other not to further extend the employment period, provides for an annual base salary totaling $250,000 and annual bonuses based on pre-tax operating income, as defined, for an annual minimum of $50,000 in total. On July 18, 2014, the Company’s Chief Executive Officer forgave $326,727 of accrued payroll and amended his employment agreement to reduce his base salary by 30% and eliminated his guaranteed bonus of $50,000 per year. For the years ended December 31, 2016 and 2015 recorded a salary expense of $175,000 and $175,000, respectively. Accrued compensation at December 31, 2016 and December 31, 2015 was $463,730 and $286,572, respectively (See Note 13). On May 1, 2013, the Company entered into a lease agreement for executive offices located at 2400 E. Commercial Blvd., Suite 612, Fort Lauderdale, Florida. The facility was approximately 4,777 square feet. The lease was for a term of 39 months at a current cost of approximately $9,900 per month. The lease contained three months of deferred rent that would be forgiven if the Company made its 36 required monthly payments timely. The Company was also required to make a security deposit of $31,407. As of March 31, 2014, the Company had not been timely on its monthly payments and is in default of the agreement. On March 31, 2014, the company received a "notice of default" from legal counsel representing the landlord for the office space. The letter demanded immediate payment of $41,937 for rent past due as of April 1, 2014. On May 15, 2014, the Company returned the office space to the landlord. As of May 20, 2014, the Company has not been able to pay its outstanding rent obligation and the landlord has accelerated all rent obligations due under the lease agreement. The Company has been served with a civil lawsuit with Case # 14007105 filed on February 11, 2015. The Landlord is seeking $376,424 in accelerated rent and damages and $12,442 for its attorney’s costs. On April 22, 2015, the motion for unpaid rent, recovery of abated rents and tenant improvements and attorney’s costs was granted by the Circuit Court for the 17 th Judicial Circuit in and for Broward County in the amount of $388,866. On October 22, 2015, the Company’s wholly owned subsidiary, HLM PayMeOn, Inc., entered into a sublease agreement with PDQ Auctions, LLC to lease retail premises located 2599 North Federal Highway, Fort Lauderdale, FL 33305. The premises are used to operate a retail electric hover board, bicycle and related product store under the Company’s “irideelectric” brand. The sublease is for an initial term of approximately 5 years at an initial monthly sum of $5,617 and an additional 5 year term at a monthly sum of $5,899. As consideration for leasehold improvements, the Company issued PDQ Auctions, LLC a convertible note payable in the amount of $300,000 (See Note 6). Future minimum lease commitments due for facilities leases under non-cancellable capital and operating leases at December 31, 2016 are as follows: 2017 $ 67,410 2018 67,410 2019 67,410 2020 33,705 Total minimum lease payments $ 235,935 Total rent expense for the year ended December 31, 2016 and 2015 amounted to $65,410 and $11,798, respectively. Through its wholly-owned subsidiary, Paymeon Brands, the Company launched a “crowd sourcing” campaign through the online platform known as Indiegogo. The Company intended to crowd source donations for the development of a new, electrically powered tricycle known as the “eChariot.” As part of the campaign, the Company was required to establish a “minimum goal” of donations for its funding requirements. The Company set a minimum goal target for donations of $25,000. The Company surpassed its goal during the quarter and on October 3, 2016 and October 31, 2016, received approximately $25,000 from Indiegogo (after deducting platform and transaction fees). The Company is currently deciding if it will move forward with this endeavor. If not it will repay the amounts received. On October 7, 2016, legal representatives of Remrylie Licensing, Inc. asked one of the Company’s retail customers to cease and desist from selling items related to Chistopher "Notorious BIG" Wallace's image on Paymeon Brands’ behalf. Remrylie, owner of the exclusive right to market Notorious BIG's image, claimed that Paymeon Brands did not have the right to sell certain items it was selling through its retail customer. While we believe that the claims were without merit, we decided to cooperate and allow our retail customer to remove the items in question. On November 29, 2016 the Company and Remrylie Licensing, Inc., agreed to settle their dispute over royalty payments for sales of merchandise related to the estate of Notorious BIG. The Company agreed to pay $7,000 and the Parties mutually agreed to end the dispute and mutually indemnify each other. Paymeon does not expect to engage in any sales related to the estate of Notorious BIG in the future.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
STOCKHOLDERS DEFICIT	NOTE 11 – STOCKHOLDERS DEFICIT The Company is authorized to issue up to 1,000,000,000 shares of common stock, par value $0.001, and up to 5,000,000 shares of preferred stock, the designations and attributes of the preferred stock are subject to the future determination by the Company's board of directors. On January 5, 2015 the Company sold a total of 50,000 shares to an individual for proceeds of $17,500 ($0.35 per share). On November 6, 2015, the Company entered into a business consulting and strategic planning agreement with Mayer and Associates. The Company issued 250,000 shares of common stock valued at $97,500 ($0.39 per share) the fair market value on the date of issuance and a one-time cash payment of $50,000 to consultant. The agreement is for a six month term and includes standard non-competition, non-solicitation and other covenants. On January 4, 2016 both parties agreed to extend the consulting agreement six months and the Company issued an additional 500,000 shares of common stock valued at $235,000 ($0.47 per share). As of December 31, 2016 and December 31, 2015, the Company has expensed $382,500 and $44,331 and has a prepaid expense of $0 and $103,169, respectively. On January 2, 2016, the Company entered into a six month investor relations agreement. The Company issued 60,000 shares of common stock valued at $28,200 ($0.47 per share) the fair market value on the date of issuance and a one-time cash payment of $50,000 to consultant. On March 8, 2016, the Company sold a total of 125,000 shares to an accredited investor for proceeds of $25,000 ($0.20 per share). On March 9, 2016, the Company sold a total of 125,000 shares to an accredited investor for proceeds of $25,000 ($0.20 per share). On March 23, 2016 the Company sold a total of 200,000 shares to two accredited investors for proceeds of $40,000 ($0.20 per share). On April 15, 2016, the Company sold a total of 50,000 shares to an accredited investor for proceeds of $10,000 ($0.20 per share). On May 2, 2016, the Company sold a total of 100,000 shares to an accredited investor for proceeds of $20,000 ($0.20 per share). On May 6, 2016, the Company sold a total of 50,000 shares to an accredited investor for proceeds of $10,000 ($0.20 per share). On May 11, 2016, the Company sold a total of 100,000 shares to an accredited investor for proceeds of $20,000 ($0.20 per share). On May 12, 2016, the Company sold a total of 100,000 shares to an accredited investor for proceeds of $20,000 ($0.20 per share). On May 24, 2016, the Company sold a total of 125,000 shares to an accredited investor for proceeds of $25,000 ($0.20 per share). On June 2, 2016, the Company sold a total of 125,000 shares to an accredited investor for proceeds of $25,000 ($0.20 per share). On June 10, 2016, the Company sold a total of 100,000 shares to an accredited investor for proceeds of $20,000 ($0.20 per share). On June 10, 2016, the PayMeOn Brands entered into a legal services agreement. The Company issued 100,000 shares of common stock valued at $50,000 ($0.50 per share) in consideration of the services to be provided under the agreement. The agreement is for a twelve month term and includes standard non-competition, non-solicitation and other covenants. As of December 31, 2016 Company has expensed $27,945 and has a prepaid balance of $22,055. On August 16, 2016, the Company sold a total of 75,000 shares to an accredited investor for proceeds of $15,000 ($0.20 per share). On August 18, 2016, the Company sold a total of 12,500 shares to an accredited investor for proceeds of $2,500 ($0.20 per share). On October 17, 2016, the Company issued 100,000 shares of common stock valued at $32,000 ($0.32 per share) to a consultant that will provide various marketing and operations services to the Company. The consulting agreement is for a term of one year and contains standard confidentiality and non-solicitation provisions. The term of the agreement is for one year. As of December 31, 2016 the Company expensed $6,575 and has a prepaid balance of $25,425. On November 14, 2016, the Company sold a total of 12,500 shares to an accredited investor for proceeds of $2,500 ($0.20 per share). On December 15, 2016 the holder of $16,500 of purchase order financing converted the balance into 883,936 shares of common stock at a price of $0.0187 per share and $20,000 of purchase order financing and a $5,000 note payable converted the balance into 1,142,849 shares of common stock at a price of 0.0175 per share. The Company recognized a loss of $1,078,232 which was the difference of the stock price of $0.50 on the date of conversion. See note 8. On December 21, 2016, the Company issued 30,000 shares of common stock valued at $15,000 ($0.50 per share) to a consultant for legal services. On December November 29, 2016, the Company sold a total of 200,000 shares to an accredited investor for proceeds of $33,000 ($0.165 per share).

OPTIONS AND WARRANTS

OPTIONS AND WARRANTS	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
OPTIONS AND WARRANTS	NOTE 12 – OPTIONS AND WARRANTS The following tables summarize all options and warrant grants to consultants for the years ended December 31, 2016 and December 31, 2015 and the related changes during these periods are presented below. Stock Options and Warrants Number of Options And Warrants Weighted Average Exercise Price Balance at December 31, 2014 380,225 $7.23 Granted — — Exercised — — Expired (181,160) 12.89 Balance at December 31, 2015 199,065 $2.06 Granted 4,040,000 .51 Exercised — — Expired (31,884) 12.82 Balance at December 31, 2016 4,207,181 $.49 As of December 31, 2016 there are 4,167,181 options and warrants that are vested. The Company's stock price was lower than the weighted average exercise price at December 31, 2016 and 2015, therefore there is no aggregate intrinsic value of the options and warrants. On February 23, 2012, the Company granted warrants to purchase 31,884 shares of its common stock to consultants at an exercise price of $12.42 per share. The warrants begin to vest upon the sale of 72 associated accounts by the consultant and will vest 6 warrants per account sold thereafter. The warrants were issued pursuant to a marketing and sales consulting agreement. The term of the agreement is through February 23, 2016, unless earlier terminated by either party. In the event the consultant ceases to perform services under the agreement or either party terminates the agreement, then any vested, but unexercised warrants shall expire at the earlier of 180 days of the date of termination or the expiration date of the warrants. The warrants expired on February 23, 2016. On April 16, 2014, the Company granted options to purchase 167,181 shares of its common stock to consultants at an exercise price of $.10 per share. The options vest immediately. The options expire on April 16, 2017. The options were valued using the Black Scholes Option Pricing Model with the following assumptions: dividend yield of 0%, annual volatility of 105%, risk free interest rate of .87%, an expected life of 3 years. On February 25, 2016, Mr. Vincent L. Celentano was appointed to the Board of Directors of the Company. In conjunction with his appointment, the Company issued Mr. Celentano an option to acquire 1,000,000 shares of the Company’s common stock. The option was fully vested at issuance and has a strike price of $0.51 per share and expires February 25, 2023. In addition, the Company appointed Edward A. Cespedes to be its Chairman of the Board of Directors. In conjunction with his appointment, Edward A. Cespedes was issued an option to acquire 1,000,000 shares of the Company’s common stock. The option was fully vested at issuance and has a strike price of $0.51 per share and expires February 29, 2023. The options were valued using the Black Scholes Option Pricing Model, with the following assumptions: dividend yield at 0%, annual volatility of 153%, risk free interest rates of .78% based on expected life of 2 years. On February 25, 2016, the Company issued two consultants options to acquire 1,000,000 shares of the Company’s common stock each. The options were fully vested at issuance and have a strike price of $0.51 per share and expire February 25, 2023. In addition, based on consulting agreements, consultants may be entitled to additional compensation based on net income or net sales criteria. The option was fully vested at issuance and has a strike price of $0.51 per share and expires February 29, 2023. The options were valued using the Black Scholes Option Pricing Model, with the following assumptions: dividend yield at 0%, annual volatility of 153%, risk free interest rates of .78% based on expected life of 2 years. On February 29, 2016, the Company issued stock options to acquire a total of 40,000 shares of the Company’s common stock to three employees. The options have a strike price of $0.51 per share and expire on March 1, 2021. The options vest 25% per year over 4 years beginning on March 1, 2017. The options were valued using the Black Scholes Option Pricing Model, with the following assumptions: dividend yield at 0%, annual volatility of 153%, risk free interest rates of .78% based on expected life of 2 years. During the year ended December 31, 2016 total stock option expense amounted to $1,138,842.

RELATED PARTIES

RELATED PARTIES	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
RELATED PARTIES	NOTE 13 – RELATED PARTIES On July 18, 2014, the Company entered into and completed two membership interest purchase agreements to acquire a 19.4% equity interest in Prodeco Technologies, LLC, a private manufacturer of electric bicycles under the brand "Prodeco" with manufacturing facilities located in Oakland Park, Florida. Prodeco was organized under the laws of the State of Florida in June 2012. The Prodeco membership interests were acquired through the acquisition of all of the issued and outstanding membership interests of A Better Bike, LLC and EBikes, LLC, members of Prodeco. A Better Bike, LLC was owned by Vincent L. Celentano, the Company's largest individual shareholder. EBikes was owned by Vincent D. Celentano, II, the son of Vincent L. Celentano. In consideration of the acquisition of all of the issued and outstanding membership interests of A Better Bike and EBikes, the Company issued an aggregate of 2,941,176 restricted shares of its common stock to the members of A Better Bike and EBikes. For accounting purposes the transactions are recorded at the historical basis of $0 from related parties. The effective closing date for this transaction is July 18, 2014. For financial statement purposes, the Company accounts for its investment in this affiliated entity under the equity method. The Company discontinued applying the equity method at December 31, 2015, as the investment is below $0 and will not resume applying the equity method until the affiliate reports income greater than its losses during the time period under equity method. Effective November 18, 2016, the Company assigned all of its interests in Prodeco Technologies, LLC to a non-affiliate third party in consideration of a total cash payment of $30,000 pursuant to an Assignment and Assumption Agreement dated November 18, 2016. On January 20, 2015, the Company received a 7% unsecured promissory note (the “Note Receivable”) in the principal amount of $75,000 from Prodeco Technologies, LLC, an affiliated entity. The note was payable January 20, 2018. The note holder shall pay interest in the amount of $1,312 per quarter due on the 15 th During the year ended December 31, 2015, the Company reimbursed Vincent L. Celentano, the Company's majority shareholder $18,500 for marketing expenses paid on behalf of the Company. On August 15, 2011, the Company entered into an employment agreement with its Chief Executive Officer. The agreement is for a period of one year and automatically extends for one day each day until either party notifies the other not to further extend the employment period, provides for an annual base salary totaling $250,000 and annual bonuses based on pre-tax operating income, as defined, for an annual minimum of $50,000 in total. On July 18, 2014, the Company’s Chief Executive Officer forgave $326,727 of accrued payroll and amended his employment agreement to reduce his base salary by 30% and eliminated his guaranteed bonus of $50,000 per year. For the years ended December 31, 2016 and 2015 recorded a salary expense of $175,000 and $175,000, respectively. Accrued compensation at December 31, 2016 and December 31, 2015 were $463,730 and $286,572, respectively (See Note 10). As of December 31, 2016 and December 31, 2015, the Company’s Chief Executive Officer was owed $56,635 and $23,238 for amounts he paid on behalf of the Company. See Note 5 for Convertible Notes Payable Related Party, Note 9 for Purchase Order Financing Related Party and Note 12 for issuance of stock options to related parties.

SEGMENTS

SEGMENTS	12 Months Ended
	Dec. 31, 2016
Segments
SEGMENTS	NOTE 14 – SEGMENTS We had two operating segments one that sells electric bicycles and related products made by other manufacturers in a new retail store location in Fort Lauderdale and during the first quarter of 2016, PayMeOn formed a new subsidiary, Paymeon Brands, Inc., to pursue the business of developing, marketing, managing and monetizing lifestyle brands and products. The Company intends to leverage its relationships and expertise with respect to manufacturing processes, wholesale and retail distribution networks, and social influencer promotion, primarily targeting youth oriented "lifestyle" markets to create and grow new and existing brands across several market segments. Year Ended December 31, 2016 2015 Revenues: Service revenue, net $ — $ 6,502 Product sales clothing, net 102,186 — Product sales bicycles 292,033 168,654 Total Revenues $ 394,219 $ 175,156 Cost of goods sold: Service revenue $ — $ — Clothing 66,836 — Bicycles 187,386 101,386 Total cost of goods sold $ 254,222 $ 28,748 Gross Profit: Service revenue $ — $ 6,502 Clothing 35,350 — Bicycles 104,647 67,268 Total Gross Profit $ 139,997 $ 73,770 As of December 31, 2016, the Company had inventory of bicycles and clothing $11,916 and $0, respectively.

CONCENTRATIONS

CONCENTRATIONS	12 Months Ended
	Dec. 31, 2016
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 15 – CONCENTRATIONS For the year ended December 31, 2016, one customer amounted to74% of the product sales - clothing and one vendor accounted for100% of cost of goods – clothing. One vendor an affiliate entity accounted for 13% of the cost of goods sold - bicycles. For the year ended December 31, 2015, no customer accounted for more than 10% of sales.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 16 – SUBSEQUENT EVENTS On January 30, 2017, the Company granted 200,000 stock options with an exercise price of $.25 to a consultant. The options expire 7 years from the date of issuance. On February 2, 2017, the Company sold a total of 349,800 shares to an accredited investor for proceeds of $34,980 ($0.10 per share). On February 2, 2017, the Company sold a total of 250,000 shares to an accredited investor for proceeds of $25,000 ($0.10 per share). On February 16, 2017, the Company sold a total of 200,000 shares to two accredited investor for proceeds of $25,000 ($0.125 per share). On February 19, 2017, the Company sold a total of 322,857 shares to an accredited investor for proceeds of $56,500 ($0.175 per share). On February 21, 2017, the Company entered into and completed a membership interest purchase agreement to acquire 100.0% of the membership interests of Rockstar Acquisitions, LLC (“Rockstar”). Rockstar was organized under the laws of the State of Florida in November 2016. Rockstar leverages its licensed intellectual property, technology and processes to produce Basalt Fiber Reinforced Polymer products that are used as replacements for steel products that reinforce concrete such as rebar. Our Chairman and CEO, Edward A. Cespedes and our Director and largest individual shareholder, Vincent L. Celentano, are the Managing Members of Rockstar. In consideration of the acquisition of all of the issued and outstanding membership interests of Rockstar, the Company issued an aggregate of 95,500,000 restricted shares of its common stock to the members of Rockstar. For accounting purposes the transactions are recorded at their historical cost. As part of this agreement Rockstar entered into a letter agreement with Raw Materials Corp and Raw Energy Materials, Corp. (“RAW”). The letter agreement called for, among other things, Rockstar to purchase equipment for $400,000, and when given notice in writing by RAW, to purchase additional equipment within 10 business days of receiving the notice. Rockstar’s approximate total obligation was approximately $3 million. On April 19, 2017, Rockstar received written notice from RAW to purchase the additional equipment. To date, Rockstar has funded approximately $260,000 towards the purchase of equipment. As of April 20, 2017, Paymeon, and its affiliates, including Rockstar, has secured a commitment for equipment debt financing in the amount of $600,000. Paymeon and its affiliates, including Rockstar, is currently in the process of pursuing additional financing to meet Rockstar’s obligation. There is no guarantee that we will be able to obtain the additional financing. On March 7, 2017, the Company sold a total of 300,000 shares to an accredited investor for proceeds of $60,000 ($0.20 per share). On March 17, 2017, the Company sold a total of 39,920 shares to an accredited investor for proceeds of $9,980 ($0.25 per share). On March 17, 2017, the Company sold a total of 800,000 shares to an accredited investor for proceeds of $200,000 ($0.25 per share). On March 17, 2017, the Company sold a total of 60,000 shares to an accredited investor for proceeds of $15,000 ($0.25 per share). On March 17, 2017, the Company sold a total of 60,000 shares to an accredited investor for proceeds of $15,000 ($0.25 per share). On March 17, 2017, the Company sold a total of 60,000 shares to an accredited investor for proceeds of $15,000 ($0.25 per share). On March 19, 2017, the Company sold a total of 400,000 shares to an accredited investor for proceeds of $100,000 ($0.25 per share). On March 23, 2017, the Company entered into a line of credit to purchase equipment in the amount up to $600,000. The line bears interest at a rate of 7.5%. The Company will repay loan over 60 months. On March 24, 2017, the Company sold a total of 40,000 shares to an accredited investor for proceeds of $10,000 ($0.25 per share). On March 29, 2017, the Company sold a total of 100,000 shares to an accredited investor for proceeds of $25,000 ($0.25 per share). On April 4, 2017, a consultant exercised previously issued stock options of 167,181 with an exercise price of $.10 On April 5, 2017, the Company sold a total of 52,000 shares to an accredited investor for proceeds of $13,000 ($0.25 per share). On April 5, 2017, the Company issued 250,000 shares of common stock to a newly appointed Director. On April 10, 2017, the Company sold a total of 400,000 shares to an accredited investor for proceeds of $100,000 ($0.25 per share). On April 11, 2017, the Company sold a total of 400,000 shares to an accredited investor for proceeds of $100,000 ($0.25 per share).

SUMMARY OF SIGNIFICANT ACCOUN24

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Cash and Cash Equivalents	A) Cash and Cash Equivalents The Company considers all highly liquid temporary cash instruments with a maturity of three months or less to be cash equivalents.
Use of Estimates in Financial Statements	(B) Use of Estimates in Financial Statements The presentation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates during the period covered by these financial statements include the useful lives of depreciable assets, valuation of inventory allowances, valuation of accounts receivable allowance, valuation of deferred tax asset, stock based compensation and any beneficial conversion features on convertible debt.
Fair value measurements and Fair value of Financial Instruments	(C) Fair value measurements and Fair value of Financial Instruments The Company adopted FASB ASC Topic 820, Fair Value Measurements. ASC Topic 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2-Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3-Inputs are unobservable inputs which reflect the reporting entity's own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The Company did not identify any assets or liabilities that are required to be presented on the balance sheets at fair value in accordance with ASC Topic 820. Due to the short-term nature of all financial assets and liabilities, their carrying value approximates their fair value as of the balance sheet date.
Prepaid expenses	(D) Prepaid expenses On November 6, 2015, the Company entered into a business consulting and strategic planning agreement with Mayer and Associates. The Company issued 250,000 shares of common stock valued at $97,500 ($0.39 per share) the fair market value on the date of issuance and a one-time cash payment of $50,000 to consultant. The agreement is for a six month term and includes standard non-competition, non-solicitation and other covenants. On January 4, 2016 both parties agreed to extend the consulting agreement six months and the Company issued an additional 500,000 shares of common stock valued at $235,000 ($0.47 per share). On June 10, 2016, the Company entered into a legal services consulting agreement, whereby consultant agrees to provide legal review of certain retail agreements for the Company on an “as needed” basis. The Company issued 100,000 shares of common stock valued at $50,000 ($0.50 per share) the fair market value on the date of issuance. The agreement is for a twelve month term and includes standard non-competition, non-solicitation and other covenants. On October 12, 2016 the Company issued 100,000 shares of common stock valued at $32,000 ($0.32 per share) the fair market value on the date of issuance to a consultant for services. The agreement is for a twelve month term and includes standard non-competition, non-solicitation and other covenants As of December 31, 2016 and December 31, 2015 Company has expensed $372,690 and $44,331 and has a prepaid expense of $47,480 and $103,169, respectively. As of December 31, 2016 the Company has other prepaid expenses of $882.
Accounts Receivable	(E) Accounts Receivable Accounts receivable are recorded at fair value on the date revenue is recognized. The Company provides allowances for doubtful accounts for estimated losses resulting from the inability of its customers to repay their obligation. If the financial condition of the Company's customers were to deteriorate, resulting in an impairment of their ability to repay, additional allowances may be required. The Company provides for potential uncollectible accounts receivable based on specific customer identification and historical collection experience adjusted for existing market conditions. If market conditions decline, actual collection experience may not meet expectations and may result in decreased cash flows and increased bad debt expense.
Inventories	(F) Inventories The Company’s inventories consist entirely of purchased finished goods. Inventories are stated at lower of cost or market. Cost is determined on the first-in, first-out basis.
Computer Equipment, Leasehold Improvements and Website Costs	(G) Computer Equipment, Leasehold Improvements and Website Costs Computer Equipment, Leasehold improvements and Website Costs are capitalized at cost, net of accumulated depreciation. Depreciation is calculated by using the straight-line method over the estimated useful lives of the assets, which is three to five years for all categories. Repairs and maintenance are charged to expense as incurred. Expenditures for betterments and renewals are capitalized. The cost of computer equipment and the related accumulated depreciation are removed from the accounts upon retirement or disposal with any resulting gain or loss being recorded in operations. Software maintenance costs are charged to expense as incurred. Expenditures for enhanced functionality are capitalized. The Company has adopted the provisions of ASC 350-50-15, "Accounting for Web Site Development Costs." Costs incurred in the planning stage of a website are expensed as research and development while costs incurred in the development stage are capitalized and amortized over the life of the asset, estimated to be three years. Depreciation/ Amortization Asset Category Period Website costs 5 Years Computer equipment 3 Years Leasehold improvements 5 Years Computer equipment, leasehold improvements and website costs consisted of the following: December 31, 2016 December 31, 2015 Computer equipment $ 6,724 $ 4,563 Lease hold improvements 300,000 300,000 Website development 24,775 24,775 Total 331,499 329,338 Accumulated depreciation (104,102 ) (38,970 ) Balance $ 227,397 $ 290,368 Depreciation expense for years ended December 31, 2016 and 2015 was $65,131 and $11,478 respectively. On October 22, 2015, the Company issued an unsecured promissory note in the principal amount of $300,000 to PDQ Auctions, LLC for leasehold improvements of the facilities subleased from PDQ Auctions, LLC. The note bears interest at an annual rate of 7% and is payable on or before October 22, 2017, unless the note is converted or prepaid prior to the maturity date. Subject to certain limitations below, the note may be converted at any time, at the option of the holder, into shares of the Company’s common stock at a conversion price of $0.35 per share, subject to adjustment. In the event the Company issues any new or additional promissory notes that pay an interest rate that exceeds 7% per annum, then the holder shall be entitled to request an increase in the interest rate payable on the note to an amount equal to the rate being paid on the new or additional notes. The conversion of the note may be limited if, upon conversion, the holder thereof would beneficially own more than 4.9% of the Company’s common stock. The note may be prepaid at the option of the Company commencing 190 days after the issuance of the note.
Impairment of Long-Lived Assets	(H) Impairment of Long-Lived Assets The Company evaluates its long-lived assets for impairment whenever events or a change in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the asset to the future net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is the excess of the carrying amount over the fair value of the asset.
Revenue Recognition	(I) Revenue Recognition The Company recognizes revenue from product sales to customers, distributors and resellers when products that do not require further services or installation by the Company are shipped, when there are no uncertainties surrounding customer acceptance and when collectability is reasonably assured in accordance with FASB ASC 605, Revenue Recognition Amounts billed to customers in sales transactions related to shipping and handling, represent revenues earned for the goods provided and are included in net sales. Costs of shipping and handling are included in cost of products sold.
Investment - Equity Method	(J) Investment – Equity Method On July 18, 2014 the Company entered into and completed two membership interest purchase agreements to acquire a 19.4% equity interest in Prodeco Technologies, LLC, a private manufacturer of electric bicycles under the brand "Prodeco" with manufacturing facilities located in Oakland Park, Florida. Prodeco Technologies was organized under the laws of the State of Florida in June 2012. The Prodeco Technologies membership interests were acquired through the acquisition of all of the issued and outstanding membership interests of A Better Bike, LLC and EBikes, LLC, members of Prodeco Technologies, LLC. A Better Bike, LLC is owned by Vincent L. Celentano, the Company's largest individual shareholder. EBikes is owned by Vincent D. Celentano, II. In consideration of the acquisition of all of the issued and outstanding membership interests of A Better Bike and EBikes, the Company issued an aggregate of 2,941,176 restricted shares of its common stock to the members of A Better Bike and EBikes. For accounting purposes the transactions are recorded at the historical cost basis of $0 from the related parties. For financial statement purposes, the Company accounts for its investment in this affiliated entity under the equity method. During the year ended December 31, 2016 the Company sold its interest for total proceeds of $30,000. Under the equity method, investments are carried at cost, plus or minus the Company’s proportionate share, based on present ownership interests, of: (a) the investee’s profit or loss after the date of acquisition; (b) changes in the Company’s equity that have not been recognized in the investee’s profit or loss; and (c) certain other adjustments. The Company enjoys a close association with this affiliate through participation that allows for a significant amount of influence over the affiliates business decisions.
Loss Per Share	(K) Loss Per Share The basic loss per share is calculated by dividing the Company's net loss available to common shareholders by the weighted average number of common shares during the period. The diluted loss per share is calculated by dividing the Company's net loss by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. The Company has 4,207,181 and 199,065 shares issuable upon the exercise of options and warrants and approximately 4 million and 2 million shares issuable upon conversion of convertible notes payable that were not included in the computation of dilutive loss per share because their inclusion is anti-dilutive for the years ended December 31, 2016 and 2015, respectively.
Stock-Based Compensation	(L) Stock-Based Compensation The Company recognizes compensation costs to employees under FASB ASC Topic 718, Compensation – Stock Compensation. Under FASB ASC Topic. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share based compensation arrangements include stock options, restricted share plans, performance based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. Equity instruments issued to other than employees are recorded on the basis of the fair value of the instruments, as required by FASB ASC Topic 505, Equity Based Payments to Non-Employees. In general, the measurement date is when either a (a) performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification.
Income Taxes	(M) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 ("ASC 740-10-25"). Under ASC 740-10-25, 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. 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. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company’s income tax expense differs from the “expected” tax expense for federal income tax purpose by applying the Federal & State blended rate of 37.63% as follows: December 31, 2016 2015 Expected income tax (benefit) expense at the statutory rate of 37.63% $ (1,391,352 ) $ (274,869 ) Tax effect of expenses that are not deductible for income tax purposes (net of other amounts deductible for tax purposes) 906,433 23,450 Change in valuation allowance 484,919 251,419 Provision for income taxes $ — $ — The components of deferred income taxes are as follows: December 31, 2016 2015 Deferred income tax asset: $ 756,064 $ 681,306 Net operating loss carryforwards 2,124,553 1,715,697 Valuation allowance (2,880,617 ) (2,397,003 ) Deferred income taxes $ — $ –– As of December 31, 2016, the Company has a net operating loss carry forward of approximately $5,600,000 available to offset future taxable income through 2036. This results in deferred tax assets of approximately $2,880,000 as of December 31, 2016. The valuation allowance at December 31, 2016 was approximately $2,880,000. The change in the valuation allowance for the year ended December 31, 2016 was an increase of approximately $484,000. Tax returns for the years ended December 31, 2016, 2015, 2014 and 2013 are subject to examination by the Internal Revenue Service. As a result of the Hyperlocal acquisition in 2011 and the corresponding change in ownership, the Company’s NOL’s are subject to a Section 382.
Cost of Sales	N) Cost of Sales Components of cost of sales include product costs and shipping costs to customers.
Shipping and Handling Costs	(O) Shipping and Handling Costs The Company includes shipping and handling fees billed to customers as revenue and shipping and handling costs to customers as cost of revenue.
Reclassification	(P) Reclassification Certain amounts from prior periods have been reclassified to conform to the current period presentation.
Segment information	(Q) Segment information In accordance with the provisions of ASC 280-10, “ Disclosures about Segments of an Enterprise and Related Information

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Schedule of Amortization Period	The Company has adopted the provisions of ASC 350-50-15, "Accounting for Web Site Development Costs." Costs incurred in the planning stage of a website are expensed as research and development while costs incurred in the development stage are capitalized and amortized over the life of the asset, estimated to be three years. Depreciation/ Amortization Asset Category Period Website costs 5 Years Computer equipment 3 Years Leasehold improvements 5 Years
Schedule of Computer and Equipment and Website Costs	Computer equipment, leasehold improvements and website costs consisted of the following: December 31, 2016 December 31, 2015 Computer equipment $ 6,724 $ 4,563 Lease hold improvements 300,000 300,000 Website development 24,775 24,775 Total 331,499 329,338 Accumulated depreciation (104,102 ) (38,970 ) Balance $ 227,397 $ 290,368
Schedule of Income Tax Rate Reconciliation	December 31, 2016 2015 Expected income tax (benefit) expense at the statutory rate of 37.63% $ (1,391,352 ) $ (274,869 ) Tax effect of expenses that are not deductible for income tax purposes (net of other amounts deductible for tax purposes) 906,433 23,450 Change in valuation allowance 484,919 251,419 Provision for income taxes $ — $ —
Schedule of Components of Deferred Income Taxes	December 31, 2016 2015 Deferred income tax asset: $ 756,064 $ 681,306 Net operating loss carryforwards 3,124,553 1,715,697 Valuation allowance (2,880,617 ) (2,397,003 ) Deferred income taxes $ — $ ––

CONVERTIBLE NOTES PAYABLE REL26

CONVERTIBLE NOTES PAYABLE RELATED PARTY (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Convertible Notes Payable	December 31, 2016 December 31, 2015 Loan Amount $ 612,821 $ 548,846 Discount (12,407 ) (135,398 ) Balance $ 600,414 $ 413,448

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments	Future minimum lease commitments due for facilities leases under non-cancellable capital and operating leases at December 31, 2016 are as follows: 2017 $ 67,410 2018 67,410 2019 67,410 2020 33,705 Total minimum lease payments $ 235,935

OPTIONS AND WARRANTS (Tables)

OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Stock Options and Warrants Activity	The following tables summarize all options and warrant grants to consultants for the years ended December 31, 2016 and December 31, 2015 and the related changes during these periods are presented below. Stock Options and Warrants Number of Options And Warrants Weighted Average Exercise Price Balance at December 31, 2014 380,225 $7.23 Granted — — Exercised — — Expired (181,160) 12.89 Balance at December 31, 2015 199,065 $2.06 Granted 4,040,000 .51 Exercised — — Expired (31,884) 12.82 Balance at December 31, 2016 4,207,181 $.49

SEGMENTS (Tables)

SEGMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Segments
Schedule of to manufacturing processes, wholesale and retail distribution networks, and social influencer promotion	The Company intends to leverage its relationships and expertise with respect to manufacturing processes, wholesale and retail distribution networks, and social influencer promotion, primarily targeting youth oriented "lifestyle" markets to create and grow new and existing brands across several market segments. Year Ended December 31, 2016 2015 Revenues: Service revenue, net $ — $ 6,502 Product sales clothing, net 102,186 — Product sales bicycles 292,033 168,654 Total Revenues $ 394,219 $ 175,156 Cost of goods sold: Service revenue $ — $ — Clothing 66,836 — Bicycles 187,386 101,386 Total cost of goods sold $ 254,222 $ 28,748 Gross Profit: Service revenue $ — $ 6,502 Clothing 35,350 — Bicycles 104,647 67,268 Total Gross Profit $ 139,997 $ 73,770

ORGANIZATION, NATURE OF BUSIN30

ORGANIZATION, NATURE OF BUSINESS AND GOING CONCERN (Details) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2011	Dec. 31, 2016	Dec. 31, 2015
Number of shares issued for business acquisition	301,296
Percentage of voting interests issued and outstanding	50.10%
Accumulated deficit		$ 11,764,087	$ 8,066,634
Working capital deficiency		2,320,139
Net cash used in operations		$ 455,499	$ 253,579
Affiliates [Member]
Ownership percentage in an affiliate entity		19.40%

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - USD ($)	Nov. 14, 2016	Oct. 12, 2016	Aug. 18, 2016	Aug. 16, 2016	Jun. 10, 2016	Jun. 10, 2016	Jun. 02, 2016	May 24, 2016	May 12, 2016	May 11, 2016	May 06, 2016	May 02, 2016	Apr. 15, 2016	Mar. 23, 2016	Mar. 09, 2016	Mar. 08, 2016	Jan. 04, 2016	Jan. 02, 2016	Dec. 31, 2015	Nov. 06, 2015	Dec. 29, 2016	Mar. 31, 2011	Dec. 31, 2016	Dec. 31, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Term of consulting agreement for investor relations																		6 months
Issuance of stock for services, shares																		60,000
Issuance of stock for services																		$ 28,200					$ 360,200	$ 97,250
Stock issued, per share	$ 0.20		$ 0.20	$ 0.20	$ 0.20		$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.20		$ 0.47			$ 0.165
Consultant fee																		$ 50,000					1,097,407	61,543
Prepaid expenses																			$ 103,169				48,362	$ 103,169
Other prepaid expenses current																							$ 882
Number of shares issued for business acquisition																						301,296
Options and Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount																							4,207,181	199,065
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Amount of shares issuable upon conversion of convertible notes payable																							$ 4,000,000	$ 2,000,000
Prepaid consulting services [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Issuance of stock for services, shares		100,000			100,000	100,000
Issuance of stock for services		$ 32,000			$ 50,000	$ 50,000
Stock issued, per share		$ 0.32			$ 0.50	$ 0.50																		$ 0.39
Consultant fee					$ 27,945
Prepaid expenses					$ 22,055	$ 22,055
Mayer and Associates [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Term of consulting agreement for investor relations																	6 months			6 months
Issuance of stock for services, shares																	500,000			250,000
Issuance of stock for services																	$ 235,000			$ 97,500
Stock issued, per share																	$ 0.47			$ 0.39
Consultant fee																			44,331	$ 50,000			372,690
Prepaid expenses																			$ 103,169				$ 47,480	$ 103,169

SUMMARY OF SIGNIFICANT ACCOUN32

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Computer and Equipment and Website Costs) (Details) - USD ($)	1 Months Ended	12 Months Ended
	Oct. 22, 2015	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross		$ 331,499	$ 329,338
Property and equipment, accumulated depreciation		(104,102)	(38,970)
Property and equipment, net		227,397	290,368
Depreciation		$ 65,131	11,478
Unsecured promissory note [Member]
Property, Plant and Equipment [Line Items]
Unsecured promissory note	$ 300,000
Note bears interest rate	7.00%
Conversion price	$ 0.35
Additional promissory notes interest rate	7.00%
Website Development [Member]
Property, Plant and Equipment [Line Items]
Depreciation/ Amortization Period		5 years
Property and equipment, gross		$ 24,775	24,775
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation/ Amortization Period		3 years
Property and equipment, gross		$ 6,724	4,563
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Depreciation/ Amortization Period		5 years
Property and equipment, gross		$ 300,000	$ 300,000

SUMMARY OF SIGNIFICANT ACCOUN33

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Income Taxes) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Expected income tax (benefit) expense at the statutory rate of 37.63%	$ (1,391,352)	$ (274,869)
Tax effect of expenses that are not deductible for income tax purposes (net of other amounts deductible for tax purposes)	906,433	23,450
Change in valuation allowance	484,919	251,419
Provision for income taxes
Deferred income tax asset:	756,064	681,306
Net operating loss carryforwards	2,124,553	1,715,697
Valuation allowance	(2,880,617)	(2,397,003)
Deferred income taxes
Statutory federal tax rate	37.63%
Net operating loss carry forward	$ 5,600,000
Net operating loss carry forward expiration date	Dec. 31, 2036
Deferred tax assets	$ 2,880,000

SUMMARY OF SIGNIFICANT ACCOUN34

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Investment - Equity Method) (Details) - USD ($)	Jul. 18, 2014	Mar. 31, 2011	Dec. 31, 2016	Dec. 31, 2015
Schedule of Equity Method Investments [Line Items]
Number of shares issued for business acquisition		301,296
Gain on sale of investment			$ 30,000
Prodeco Technologies Llc [Member]
Schedule of Equity Method Investments [Line Items]
Ownership Percentage	19.40%
Equity method investment			0	$ 0
Gain on sale of investment			$ 30,000
Prodeco Technologies Llc [Member] | Restricted Stock [Member]
Schedule of Equity Method Investments [Line Items]
Number of shares issued for business acquisition	2,941,176

NOTES RECEIVABLE RELATED PARTY

NOTES RECEIVABLE RELATED PARTY (Details) - USD ($)	Feb. 06, 2015	Jan. 20, 2015	Dec. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Investment Income, Interest				$ 2,967
Notes receivable - related party				84,760
Accrued interest - related party				$ 2,967
Unsecured Promissory Note Receivable One [Member] | Affiliated Entity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Principal amount		$ 75,000	$ 75,000
Annual interest rate		7.00%	7.00%
Maturity date		Jan. 20, 2018	Jan. 20, 2018
Quarterly interest payment		$ 1,312	$ 1,312
Unsecured Promissory Note Receivable Two [Member] | Affiliated Entity [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Principal amount	$ 9,761		$ 9,761
Maturity date	Feb. 8, 2018		Feb. 8, 2018

CONVERTIBLE NOTES PAYABLE REL36

CONVERTIBLE NOTES PAYABLE RELATED PARTY (Schedule of Convertible Notes Payable) (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
Loan Amount	$ 612,821	$ 548,846
Discount	(12,407)	(135,398)
Balance	$ 600,414	$ 413,448

CONVERTIBLE NOTES PAYABLE REL37

CONVERTIBLE NOTES PAYABLE RELATED PARTY (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Debt principal amount	$ 1,885
Amortization of debt discount	200,716	$ 262,318
Accrued interest	25,085	4,027
December 27, 2012 Note One [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 79,440
Interest rate	7.00%
Issuance date	Dec. 27, 2012
Conversion price	$ 0.345
Beneficial conversion value for convertible debt	$ 79,440
Amortization of debt discount			$ 79,440
Accrued interest	22,320	16,744
December 27, 2012 Note Two [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 86,060
Interest rate	7.00%
Issuance date	Dec. 27, 2012
Conversion price	$ 0.345
Beneficial conversion value for convertible debt	$ 86,060
Amortization of debt discount			86,060
Accrued interest	24,179	18,138
May 15, 2014 Note One [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 760
Interest rate	7.00%
Issuance date	May 15, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 760
Amortization of debt discount	760	760
Accrued interest	140	87
May 22, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 750
Interest rate	7.00%
Issuance date	May 22, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 750
Amortization of debt discount	750	750
Accrued interest	137	85
June 6, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 10,000
Interest rate	7.00%
Issuance date	Jun. 6, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 10,000
Amortization of debt discount	10,000		$ 10,000
Accrued interest	1,801	1,099
June 15, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 781
Interest rate	7.00%
Issuance date	Jun. 15, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 781
Amortization of debt discount	781	781
Accrued interest	139	84
June 18, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 500
Interest rate	7.00%
Issuance date	Jun. 18, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 500
Amortization of debt discount	500	500
Accrued interest	89	54
June 26, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 1,000
Interest rate	7.00%
Issuance date	Jun. 26, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 1,000
Amortization of debt discount	1,000	1,000
Accrued interest	176	106
June 27, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 4,500
Interest rate	7.00%
Issuance date	Jun. 27, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 4,500
Amortization of debt discount	4,500	4,500
Accrued interest	792	476
July 8, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 5,000
Interest rate	7.00%
Issuance date	Jul. 8, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 5,000
Amortization of debt discount	5,000	5,000
Accrued interest	870	519
July 15, 2014 [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 10,000
Interest rate	7.00%
Issuance date	Jul. 15, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 10,000
Amortization of debt discount	10,000	10,000
Accrued interest	1,726	1,024
July 17, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 7,500
Interest rate	7.00%
Issuance date	Jul. 17, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 6,250
Amortization of debt discount	6,250	6,250
Accrued interest	1,292	765
July 28, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 24,000
Interest rate	7.00%
Issuance date	Jul. 28, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 12,000
Amortization of debt discount	12,000	12,000
Accrued interest	4,083	2,398
August 19, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 7,500
Interest rate	7.00%
Issuance date	Aug. 19, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 6,875
Amortization of debt discount	6,875	6,875
Accrued interest	1,244	718
September 10, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 10,000
Interest rate	7.00%
Issuance date	Sep. 10, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 5,833
Amortization of debt discount	5,833	5,833
Accrued interest	1,617	915
September 30, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 10,000
Interest rate	7.00%
Issuance date	Sep. 30, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 10,000
Amortization of debt discount	10,000	10,000
Accrued interest	1,578	876
October 1, 2014 [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 500
Interest rate	7.00%
Issuance date	Oct. 1, 2014
Conversion price	$ 0.30
Accrued interest	$ 79	44
October 2, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 382
Interest rate	7.00%
Issuance date	Oct. 2, 2014
Conversion price	$ 0.30
Accrued interest	$ 60	33
October 20, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 2,400
Interest rate	7.00%
Issuance date	Oct. 20, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 2,000
Amortization of debt discount	2,000	1,890
Accrued interest	370	201
October 22, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 6,000
Interest rate	7.00%
Issuance date	Oct. 22, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 5,000
Amortization of debt discount	5,000	4,699
Accrued interest	922	501
October 30, 2014 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 10,000
Interest rate	7.00%
Issuance date	Oct. 30, 2014
Conversion price	$ 0.12
Beneficial conversion value for convertible debt	$ 9,167
Amortization of debt discount	9,167	8,414
Accrued interest	1,521	819
January 5, 2015 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 1,000
Interest rate	7.00%
Issuance date	Jan. 5, 2015
Conversion price	$ 0.30
Beneficial conversion value for convertible debt	$ 1,000
Amortization of debt discount	1,000	1,000
Accrued interest	139	69
January 20, 2015 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 85,000
Interest rate	7.00%
Issuance date	Jan. 20, 2015
Conversion price	$ 0.30
Beneficial conversion value for convertible debt	$ 85,000
Amortization of debt discount	85,000	80,342
Accrued interest	11,590	5,624
February 6, 2015 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 47,500
Interest rate	7.00%
Issuance date	Feb. 6, 2015
Conversion price	$ 0.30
Beneficial conversion value for convertible debt	$ 47,500
Amortization of debt discount	47,500	42,685
Accrued interest	6,322	2,988
March 13, 2015 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 50,000
Interest rate	7.00%
Issuance date	Mar. 13, 2015
Conversion price	$ 0.30
Beneficial conversion value for convertible debt	$ 50,000
Amortization of debt discount	50,000	40,137
Accrued interest	6,319	2,810
May 12, 2015 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 30,000
Interest rate	7.00%
Issuance date	May 12, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 30,000
Amortization of debt discount	30,000	19,068
Accrued interest	3,441	1,335
June 3, 2015 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 1,000
Interest rate	7.00%
Issuance date	Jun. 3, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 900
Amortization of debt discount	900	518
Accrued interest	110	40
June 9, 2015 Note Two [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 5,000
Interest rate	7.00%
Issuance date	Jun. 9, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 4,500
Amortization of debt discount	4,500	2,515
Accrued interest	547	196
June 9, 2015 Note One [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 500
Interest rate	7.00%
Issuance date	Jun. 9, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 450
Amortization of debt discount	450	252
Accrued interest	55	20
June 16, 2015 Note One [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 1,000
Interest rate	7.00%
Issuance date	Jun. 16, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 900
Amortization of debt discount	900	488
Accrued interest	108	38
June 16, 2015 Note Two [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 3,000
Interest rate	7.00%
Issuance date	Jun. 16, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 2,700
Amortization of debt discount	2,700	1,457
Accrued interest	324	113
June 16, 2015 Note Three [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 1,000
Interest rate	7.00%
Issuance date	Jun. 16, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 900
Amortization of debt discount	900	486
Accrued interest	108	38
July 13, 2015 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 8,500
Interest rate	7.00%
Issuance date	Jul. 13, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 6,375
Amortization of debt discount	6,375	1,834
Accrued interest	875	279
August 11, 2015 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 20,000
Interest rate	7.00%
Issuance date	Aug. 11, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 15,000
Amortization of debt discount	15,000	5,507
Accrued interest	1,948	545
October 2, 2015 [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 1,000
Interest rate	7.00%
Issuance date	Oct. 2, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 750
Amortization of debt discount	750	185
Accrued interest	87	17
October 16, 2015 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 25,000
Interest rate	7.00%
Issuance date	Oct. 16, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 18,750
Amortization of debt discount	18,750	3,904
Accrued interest	2,119	364
November 17, 2015 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 50,000
Interest rate	7.00%
Issuance date	Nov. 17, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 47,500
Amortization of debt discount	47,500	5,466
Accrued interest	3,912	403
December 18, 2015 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 2,500
Interest rate	7.00%
Issuance date	Dec. 18, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 2,500
Amortization of debt discount	2,500	89
Accrued interest	182	6
December 18, 2015 Note One [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 27,500
Interest rate	7.00%
Issuance date	Dec. 18, 2015
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 27,500
Amortization of debt discount	27,500	753
Accrued interest	1,983	53
January 15, 2016 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 12,500
Interest rate	7.00%
Issuance date	Jan. 15, 2016
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 12,500
Amortization of debt discount	12,021
Accrued interest	841
February 16, 2016 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 4,000
Interest rate	7.00%
Issuance date	Feb. 16, 2016
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 4,000
Amortization of debt discount	3,496
Accrued interest	245
February 16, 2016 Note Two [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 3,500
Interest rate	7.00%
Issuance date	Feb. 16, 2016
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 3,500
Amortization of debt discount	3,059
Accrued interest	214
February 17, 2016 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 5,000
Interest rate	7.00%
Issuance date	Feb. 17, 2016
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 5,000
Amortization of debt discount	4,356
Accrued interest	305
February 26, 2016 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 10,000
Interest rate	7.00%
Issuance date	Feb. 26, 2016
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 10,000
Amortization of debt discount	8,466
Accrued interest	593
March 7, 2016 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 2,500
Interest rate	7.00%
Issuance date	Mar. 7, 2016
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 2,500
Amortization of debt discount	2,048
Accrued interest	143
March 7, 2016 Note Two [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 2,500
Interest rate	7.00%
Issuance date	Mar. 7, 2016
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 2,500
Amortization of debt discount	2,048
Accrued interest	143
April 14, 2016 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 18,975
Interest rate	7.00%
Issuance date	Apr. 14, 2016
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 18,975
Amortization of debt discount	13,568
Accrued interest	143
July 1, 2016 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 5,000
Interest rate	7.00%
Issuance date	Jul. 1, 2016
Conversion price	$ 0.20
Beneficial conversion value for convertible debt	$ 5,000
Amortization of debt discount	2,507
Accrued interest	$ 175
December 31, 2015 Note [Member] | Related Party [Member]
Debt Instrument [Line Items]
Notes receivable related party		84,760
Accrued interest		$ 2,967

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Oct. 22, 2015
Accrued interest	$ 25,085	$ 4,027
Unsecured promissory note [Member]
Unsecured promissory note			$ 300,000
Note bears interest rate			7.00%
Conversion price			$ 0.35

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Jul. 13, 2016	Sep. 23, 2016	Dec. 31, 2010	Sep. 30, 2010	Dec. 31, 2010	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2016
Proceeds from notes payable							$ 5,000
Repayments of notes payable							5,000
Balance owed						$ 1,885	1,885
Accured interest							$ 1,333
Demand Note [Member]
Proceeds from notes payable		$ 5,000
Repayments of notes payable		$ 6,333
Unsecured Debt [Member]
Proceeds from notes payable			$ 8,000	$ 16,000
Repayments of notes payable					$ 22,000
Outstanding principal balance									$ 2,000
Summit Capital Partners [Member] | Merchant Agreement [Member]
Receipt purchased amount	$ 40,500
Proceeds from accounts receivable	30,000
Daily payment amount	337
Deferred finance charge	$ 10,500
Deferred finance charge amortized during the period						$ 10,500

PURCHASE ORDER FINANCING (Detai

PURCHASE ORDER FINANCING (Details) - USD ($)	Sep. 09, 2016	Aug. 16, 2016	Dec. 31, 2016	Dec. 31, 2016	Dec. 15, 2016	Dec. 31, 2016	Dec. 31, 2015
Loss on conversion of debt						$ (1,078,232)
Third Party [Member]
Sale of current purchase orders	$ 20,000	$ 50,000
Exchange amount of purchase order	15,000	40,000
Deferred finance charge	$ 5,000	$ 10,000
Deferred finance charge amortized during the period			$ 10,000	$ 5,000
Repayment of purchase order financing			$ 33,500	$ 5,000
Third Party [Member] | Transache One [Member]
Balance of debt converted					$ 16,500
Number of shares issued for convertible debt					883,936
Converiable per share					$ 0.0187
Fair value of share per share price		$ 0.55
Loss on conversion of debt		$ 469,665
Third Party [Member] | Transache Two [Member]
Balance of debt converted					$ 20,000
Number of shares issued for convertible debt					1,142,849
Converiable per share					$ 0.0175
Fair value of share per share price		$ 0.55
Loss on conversion of debt		$ 608,567

PURCHASE ORDER FINANCING RELA41

PURCHASE ORDER FINANCING RELATED PARTY (Details) - Third party two [Member] - USD ($)	Sep. 14, 2016	Dec. 31, 2016
Sale of current purchase orders	$ 5,000
Exchange amount of purchase order	4,000
Deferred finance charge	$ 1,000
Deferred finance charge amortized during the period		$ 1,000

COMMITMENTS AND CONTINGENCIES42

COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2016USD ($)
Commitments And Contingencies Details
2,017	$ 67,410
2,018	67,410
2,019	67,410
2,020	33,705
Total minimum lease payments	$ 235,935

COMMITMENTS AND CONTINGENCIES43

COMMITMENTS AND CONTINGENCIES (Narrative) (Details) - USD ($)	Oct. 07, 2016	Jul. 18, 2014	Oct. 31, 2016	Oct. 22, 2015	Aug. 31, 2011	Dec. 31, 2016	Dec. 31, 2015
Long-term Purchase Commitment [Line Items]
Deposits						$ 12,397	$ 12,397
Monthly lease expense						$ 9,900
Lease term						39 months
Number of months for timely monthly payments before deferred rent is forgiven				5 years		36 months
Default amount, payable for settlement						$ 41,937
Accelerated rent and damages						376,424
Attorney costs						12,442
Unpaid rent, recovery of abated rents and tenant improvements						388,866
Sublease initial monthly sum				$ 5,617
Additional sublease initial monthly sum				$ 5,899
Convertible note payable							300,000
Total rent expense						65,410	11,798
Minimum goal target for donations						25,000
Indiegogo [Member]
Long-term Purchase Commitment [Line Items]
Amount received after deducting platform and transaction fees			$ 25,000
Notorious BIG [Member]
Long-term Purchase Commitment [Line Items]
Dispute settlement	$ 7,000
Chief Executive Officer [Member]
Long-term Purchase Commitment [Line Items]
Annual base salary					$ 250,000
Annual bonus minimum aggregate					$ 50,000
Forgiveness of accrued payroll		$ 326,727
Base salary reduction percentage		30.00%
Elimination of Guaranteed Bonus		$ 50,000
Salary expense						175,000	175,000
Accrued payroll						$ 463,730	$ 286,572

STOCKHOLDERS DEFICIT (Details)

STOCKHOLDERS DEFICIT (Details) - USD ($)	Dec. 15, 2016	Nov. 14, 2016	Oct. 12, 2016	Aug. 18, 2016	Aug. 16, 2016	Jun. 10, 2016	Jun. 10, 2016	Jun. 02, 2016	May 24, 2016	May 12, 2016	May 11, 2016	May 06, 2016	May 02, 2016	Apr. 15, 2016	Mar. 23, 2016	Mar. 09, 2016	Mar. 08, 2016	Jan. 04, 2016	Jan. 02, 2016	Dec. 31, 2015	Nov. 06, 2015	Jan. 05, 2015	Dec. 29, 2016	Dec. 21, 2016	Oct. 17, 2016	Mar. 31, 2011	Dec. 31, 2016	Dec. 31, 2015
Stockholders Equity Note [Line Items]
Common stock, shares authorized																				1,000,000,000							1,000,000,000	1,000,000,000
Common stock, par value per share																				$ 0.001							$ 0.001	$ 0.001
Preferred stock, shares authorized																				5,000,000							5,000,000	5,000,000
Term of consulting agreement for investor relations																			6 months
Issuance of stock for services, shares																			60,000
Issuance of stock for services																			$ 28,200								$ 360,200	$ 97,250
Stock issued, per share		$ 0.20		$ 0.20	$ 0.20	$ 0.20		$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.20		$ 0.47				$ 0.165
Consultant fee																			$ 50,000								1,097,407	61,543
Prepaid expenses																				$ 103,169							48,362	103,169
Number of shares issued for business acquisition																										301,296
Number of common stock sold																						50,000
Sale of common stock																						$ 17,500					293,000	17,500
Sale price per share																						$ 0.35
Decrease in prepaid expenses																											7,327	1,583
Stock issued during period, shares		12,500		12,500	75,000	100,000		125,000	125,000	100,000	100,000	50,000	100,000	50,000	200,000	125,000	125,000						200,000
Proceeds from issuance of common stock		$ 2,500		$ 2,500	$ 15,000	$ 20,000		$ 25,000	$ 25,000	$ 20,000	$ 20,000	$ 10,000	$ 20,000	$ 10,000	$ 40,000	$ 25,000	$ 25,000						$ 33,000
Loss on conversion of debt																											$ 1,078,232
Notes payable [Member]
Stockholders Equity Note [Line Items]
Conversion price	$ 0.0175
Debt Conversion amount	$ 5,000
Debt Conversion share issued	1,142,849
Loss on conversion of debt	$ 1,078,232
Transaction One [Member] | Notes payable [Member]
Stockholders Equity Note [Line Items]
Conversion price	$ 0.50
Prepaid consulting services [Member]
Stockholders Equity Note [Line Items]
Issuance of stock for services, shares			100,000			100,000	100,000
Issuance of stock for services			$ 32,000			$ 50,000	$ 50,000
Stock issued, per share			$ 0.32			$ 0.50	$ 0.50																					$ 0.39
Consultant fee						$ 27,945
Prepaid expenses						$ 22,055	$ 22,055
Stock issued during period, shares																											590,000	250,000
Consultant [Member]
Stockholders Equity Note [Line Items]
Issuance of stock for services, shares																								30,000	100,000
Issuance of stock for services																								$ 15,000	$ 32,000
Stock issued, per share																								$ 0.50	$ 0.32
Consultant fee																									$ 6,575
Prepaid expenses																									$ 25,425
Mayer and Associates [Member]
Stockholders Equity Note [Line Items]
Term of consulting agreement for investor relations																		6 months			6 months
Issuance of stock for services, shares																		500,000			250,000
Issuance of stock for services																		$ 235,000			$ 97,500
Stock issued, per share																		$ 0.47			$ 0.39
Consultant fee																				44,331	$ 50,000						$ 372,690
Prepaid expenses																				$ 103,169							$ 47,480	$ 103,169
Purchase order financing [Member]
Stockholders Equity Note [Line Items]
Conversion price	$ 0.0187
Debt Conversion amount	$ 16,500
Debt Conversion share issued	883,936
Purchase order financing [Member] | Transaction One [Member]
Stockholders Equity Note [Line Items]
Debt Conversion amount	$ 20,000

OPTIONS AND WARRANTS (Summary o

OPTIONS AND WARRANTS (Summary of Options and Warrants Activity) (Details) - Options and Warrants [Member] - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Number of Options And Warrants
Outstanding, at the beginning of year	199,065	380,225
Granted	4,040,000
Exercised
Expired	(31,884)	(181,160)
Outstanding, at the end of year	4,207,181	199,065
Warrant activity, weighted average exercise price:
Outstanding, at the beginning of year	$ 2.06	$ 7.23
Granted	.51
Exercised
Expired	12.82	12.89
Outstanding, at the end of year	$ .49	$ 2.06

OPTIONS AND WARRANTS (Narrative

OPTIONS AND WARRANTS (Narrative) (Details)	1 Months Ended				12 Months Ended
	Feb. 29, 2016$ / sharesshares	Feb. 25, 2016$ / sharesshares	Apr. 30, 2014$ / sharesshares	Feb. 28, 2012$ / sharesshares	Dec. 31, 2016USD ($)shares
Stockholders Equity Note [Line Items]
Number of options and warrants vested					4,167,181
Stock option expense | $					$ 1,138,842
Two Consultants [Member]
Stockholders Equity Note [Line Items]
Expected dividend yield		0.00%
Volatility		153.00%
Risk-free interest rate (per annum)		0.78%
Estimated life		2 years
Issued stock options to acquire common stock		1,000,000
Options strike price | $ / shares		$ 0.51
Options expiry date		Feb. 25, 2023
Edward A. Cespedes [Member]
Stockholders Equity Note [Line Items]
Expected dividend yield	0.00%
Volatility	153.00%
Risk-free interest rate (per annum)	0.78%
Estimated life	2 years
Issued stock options to acquire common stock	1,000,000	1,000,000
Options strike price | $ / shares	$ 0.51	$ 0.51
Options expiry date	Feb. 28, 2023	Feb. 25, 2023
Three Employees [Member]
Stockholders Equity Note [Line Items]
Expected dividend yield	0.00%
Volatility	153.00%
Risk-free interest rate (per annum)	0.78%
Estimated life	2 years
Issued stock options to acquire common stock	40,000
Options strike price | $ / shares	$ 0.51
Options expiry date	Mar. 1, 2021
36,232 Warrant Issuance [Member]
Stockholders Equity Note [Line Items]
Number of securities of common stock callable by warrants				31,884
Strike price of warrants | $ / shares				$ 12.42
Warrants vesting after benchmark quantity is reached				72
Warrants vesting benchmark				6
Warrants vesting scenario, period				180 days
Options to purchase 167,181 [Member]
Stockholders Equity Note [Line Items]
Options granted			167,181
Options granted, exercise price | $ / shares			$ 0.10
Expected dividend yield			0.00%
Volatility			105.00%
Risk-free interest rate (per annum)			0.87%
Estimated life			3 years

RELATED PARTIES (Details)

RELATED PARTIES (Details) - USD ($)	Feb. 06, 2015	Jul. 18, 2014	Nov. 18, 2016	Jan. 20, 2015	Aug. 31, 2011	Mar. 31, 2011	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Due to related parties							$ 56,635	$ 23,238
Number of shares issued for business acquisition						301,296
Notes receivable - related party								84,760
Accrued interest - related party								2,967
Prodeco Technologies Llc [Member]
Related Party Transaction [Line Items]
Ownership Percentage		19.40%
Equity method investment							0	0
Principal amount			$ 30,000
Majority Shareholder [Member]
Related Party Transaction [Line Items]
Payment to related party								18,500
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Annual base salary					$ 250,000
Annual bonus minimum aggregate					$ 50,000
Forgiveness of accrued payroll		$ 326,727
Base salary reduction percentage		30.00%
Eliminated guaranteed bonus		$ 50,000
Salary expense							175,000	175,000
Accrued payroll							463,730	$ 286,572
Unsecured Promissory Note Receivable One [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Principal amount				$ 75,000			75,000
Quarterly interest payment				$ 1,312			$ 1,312
Maturity date				Jan. 20, 2018			Jan. 20, 2018
Annual interest rate				7.00%			7.00%
Unsecured Promissory Note Receivable Two [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Principal amount	$ 9,761						$ 9,761
Maturity date	Feb. 8, 2018						Feb. 8, 2018
Restricted Stock [Member] | Prodeco Technologies Llc [Member]
Related Party Transaction [Line Items]
Number of shares issued for business acquisition		2,941,176

SEGMENTS (Narrative) (Details)

SEGMENTS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Inventory	$ 11,916	$ 67,752
Number of operating segments	2
Bicycles [Member]
Inventory	$ 11,916
Clothing [Member]
Inventory	$ 0

SEGMENTS (Details)

SEGMENTS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Total Revenues	$ 394,219	$ 175,156
Total cost of goods sold	254,222	101,386
Total Gross Profit	139,997	73,770
Service revenue, net [Member]
Total Revenues		6,502
Total cost of goods sold
Total Gross Profit		6,502
Clothing [Member]
Total Revenues	102,186
Total cost of goods sold	66,836
Total Gross Profit	35,350
Bicycles [Member]
Total Revenues	292,033	168,654
Total cost of goods sold	187,386	101,386
Total Gross Profit	$ 104,647	$ 67,268

CONCENTRATIONS (Details)

CONCENTRATIONS (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Product Sales [Member]
Concentration Risk [Line Items]
Concentration risk, percentage
Product Sales [Member] | Customer One [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	74.00%
Cost of Goods Sold [Member] | Affiliated Entity [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	13.00%
Cost of Goods Sold [Member] | Customer One [Member]
Concentration Risk [Line Items]
Concentration risk, percentage	100.00%

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Apr. 11, 2017	Apr. 10, 2017	Apr. 05, 2017	Apr. 04, 2017	Mar. 29, 2017	Mar. 24, 2017	Mar. 19, 2017	Mar. 17, 2017	Mar. 07, 2017	Feb. 16, 2017	Feb. 02, 2017	Nov. 14, 2016	Aug. 18, 2016	Aug. 16, 2016	Jun. 10, 2016	Jun. 02, 2016	May 24, 2016	May 12, 2016	May 11, 2016	May 06, 2016	May 02, 2016	Apr. 15, 2016	Mar. 23, 2016	Mar. 09, 2016	Mar. 08, 2016	Jan. 05, 2015	Feb. 21, 2017	Feb. 19, 2017	Jan. 30, 2017	Dec. 29, 2016	Apr. 20, 2017	Apr. 19, 2017	Mar. 23, 2017
Sale of Stock, Number of Shares Issued in Transaction																										50,000
Sale of Stock, Price Per Share																										$ 0.35
Shares issued												12,500	12,500	75,000	100,000	125,000	125,000	100,000	100,000	50,000	100,000	50,000	200,000	125,000	125,000					200,000
Subsequent Event [Member]
Line of credit																																	$ 600,000
Interest rate																																	7.50%
Subsequent Event [Member] | Rockstar Acquisitions, LLC ("Rockstar") [Member]
Membership interest																											100.00%
Purchase of equipment																											$ 400,000
Total obligation																											$ 3,000,000
Funded amount of purchase of equipment																																$ 260,000
Equipment debt financing																															$ 600,000
Subsequent Event [Member] | Rockstar Acquisitions, LLC ("Rockstar") [Member] | Restricted Stock [Member]
Shares issued in acquisition																											95,500,000
Subsequent Event [Member] | Consultant [Member]
Options granted																													200,000
Exercise price of options				$ 0.10																									$ 0.25
Options expire period																													7 years
Stock options exercised				167,181
Subsequent Event [Member] | Accredited Investor [Member]
Sale of Stock, Number of Shares Issued in Transaction	400,000	400,000	52,000		100,000	40,000	400,000	39,920	300,000	200,000	349,800																	322,857
Sale of Stock, Consideration Received on Transaction	$ 100,000	$ 100,000	$ 13,000		$ 25,000	$ 10,000	$ 100,000	$ 9,980	$ 60,000	$ 25,000	$ 34,980																	$ 56,500
Sale of Stock, Price Per Share	$ 0.25	$ 0.25	$ 0.25		$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.20	$ 0.125	$ 0.10																	$ 0.175
Subsequent Event [Member] | Accredited Investor [Member] | Transaction One [Member]
Sale of Stock, Number of Shares Issued in Transaction	400,000	400,000						800,000			250,000
Sale of Stock, Consideration Received on Transaction	$ 100,000	$ 100,000						$ 200,000			$ 25,000
Sale of Stock, Price Per Share	$ 0.25	$ 0.25						$ 0.25			$ 0.10
Subsequent Event [Member] | Accredited Investor [Member] | Transaction Two [Member]
Sale of Stock, Number of Shares Issued in Transaction								60,000
Sale of Stock, Consideration Received on Transaction								$ 15,000
Sale of Stock, Price Per Share								$ 0.25
Subsequent Event [Member] | Accredited Investor [Member] | Transaction Three [Member]
Sale of Stock, Number of Shares Issued in Transaction								60,000
Sale of Stock, Consideration Received on Transaction								$ 15,000
Sale of Stock, Price Per Share								$ 0.25
Subsequent Event [Member] | Accredited Investor [Member] | Transaction Four [Member]
Sale of Stock, Number of Shares Issued in Transaction								60,000
Sale of Stock, Consideration Received on Transaction								$ 15,000
Sale of Stock, Price Per Share								$ 0.25
Subsequent Event [Member] | Director [Member]
Shares issued			250,000