American Battery Materials (BLTH) 10-Q 19 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	9 Months Ended
	Sep. 30, 2013	Nov. 08, 2013
Document And Entity Information	'	'
Entity Registrant Name	'Internet Media Services, Inc.	'
Entity Central Index Key	'0001487718	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Par Value per Share	$0.00	'
Entity Common Stock, Shares Outstanding	'	132,305,614
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

CONSOLIDATED_BALANCE_SHEETS_Un

CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets	'	'
Cash	$33,434	$1,262
Prepaid expenses and other assets	49,109	10,169
Current assets of discontinued operations	'	116,460
Total current assets	82,543	127,891
Deferred financing costs, net	10,833	'
Non-current assets of discontinued operations	'	99,092
Total assets	93,376	226,983
Current liabilities:	'	'
Accounts payable	17,021	39,026
Accrued expenses	211,115	61,340
Convertible notes payable	98,678	280,034
Revolving note from related party	181,016	281,228
Senior convertible notes, net of discount of $83,333	16,667	'
Note payable - director	50,000	'
Current liabilities of discontinued operations	'	156,912
Total current liabilities	574,497	818,540
Warrant liabilities	89,570	'
Commitments and contingencies (Note 8)	'	'
Stockholders' deficiency	'	'
Common stock, $.001 par value, 300,000,000 shares authorized, 107,444,654 shares issued and outstanding (24,637,893 at December 31, 2012)	107,445	24,638
Additional paid-in capital	985,803	770,786
Accumulated deficit	-1,663,939	-1,386,981
Total stockholders' deficiency	-570,691	-591,557
Total liabilities and stockholders' deficiency	$93,376	$226,983

CONSOLIDATED_BALANCE_SHEETS_Un1

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Debt discount on senior convertible notes	$83,333	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	300,000,000	100,000,000
Common stock, shares issued	107,444,654	24,637,893
Common stock, shares outstanding	107,444,654	24,637,893

CONSOLIDATED_STATEMENT_OF_OPER

CONSOLIDATED STATEMENT OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Revenue	'	'	'	'
Costs of revenue	'	'	'	'
Gross loss	'	'	'	'
Operating expenses:	'	'	'	'
General and administrative:	72,855	48,381	251,846	176,290
Operating loss	-72,855	-48,381	-251,846	-176,290
Other expenses:	'	'	'	'
Loss from change in fair value of notes payable	'	'	'	-105,009
Amortization of debt discount and deferred financing costs	-18,834	'	-18,834	'
Interest expense	-9,098	-11,960	-29,291	-26,946
[OtherExpenses]	-27,932	-11,960	-48,125	-131,955
Loss before income taxes	-100,787	-60,341	-299,971	-308,245
Income tax provision	'	'	'	'
Loss from continued operations	-100,787	-60,341	-299,971	-308,245
Discontinued operations	'	'	'	'
Gain from disposal of discontinued operations	'	'	3,839	'
Net (loss) income from discontinued operations	'	-14,281	19,174	3,131
[IncomeLossFromDiscontinuedOperationsNetOfTax]	'	-14,281	23,013	3,131
Net loss	($100,787)	($74,622)	($276,958)	($305,114)
Net loss from continuing operations per share- basic and diluted	$0	$0	($0.01)	($0.01)
Net (loss) income from discontinued operations per share- basic and diluted	$0	$0	$0	$0
Net loss per share - basic and diluted	$0	$0	($0.01)	($0.01)
Weighted average common shares outstanding - basic and diluted	59,091,710	24,402,620	39,617,780	24,217,418

CONSOLIDATED_STATEMENT_OF_CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net loss	($276,958)	($305,114)
Income from discontinued operations	-23,013	-3,131
Adjustments to reconcile net loss to net cash used by operating activities	'	'
Stock based compensation	17,647	18,847
Change in fair value of notes payable	'	105,009
Amortization of debt discount and deferred financing costs	18,834	'
(Increase) decrease in assets	'	'
Prepaid expenses and other assets	9,661	-1,566
Increase in liabilities:	'	'
Accounts payable and accrued expenses	129,570	27,244
Net cash used by continuing operations	-124,259	-158,711
Net cash provided by discontinued operations	7,653	86,515
Net cash used by operating activities	-116,606	-72,196
Cash flows from investing activities:	'	'
Advances related to a possible business combination	-48,601	'
Net proceeds from sale of LegalStore.com	74,000	'
Net cash provided by investing activities	25,399	'
Cash flows from financing activities:	'	'
Proceeds from sale of common stock	'	10,000
Proceeds from Senior Convertible Notes, net	87,000	'
Proceeds from note payable, director	50,000	'
Net (repayments) borrowings from related party	-13,621	63,159
Net cash provided by financing activities	123,379	73,159
Net increase in cash	32,172	963
Cash - beginning of period	1,262	808
Cash - end of period	33,434	1,771
Cash paid for:	'	'
Income taxes	2,200	3,800
Non-cash financing activities:	'	'
Note payable and accrued interest converted to shares of common stock	183,156	50,990
Related party borrowings repaid in shares of common stock	86,591	'
Debt discount related to warrant liability and beneficial conversion feature	$100,000	'

NATURE_OF_BUSINESS_AND_MANAGEM

NATURE OF BUSINESS AND MANAGEMENT'S PLANS	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
NATURE OF BUSINESS AND MANAGEMENT'S PLANS	'
	NOTE 1. NATURE OF BUSINESS AND MANAGEMENT'S PLANS
	Nature of Business - Internet Media Services, Inc. (the Company) was a digital media company created to develop, own and operate a portfolio of integrated “internet properties”, offering complementary business models and components. The Company was primarily focused on creating, acquiring and partnering with companies with customer acquisition-customer relationship management solutions, as well as information technology / content acquisition opportunities, whether the content is informational, educational, or entertainment.  On October 8, 2009, the Company completed its first acquisition in the legal vertical market through the purchase of the assets and assumption of certain liabilities of LegalStore.com.  LegalStore.com is an internet based company that primarily sells legal supplies and legal forms.
	On March 13, 2013, the Company entered into a stock sale agreement (“Agreement”) dated March 8, 2013 with Western Principal Partners LLC (“WPP”), a California Limited Liability Company. Pursuant to the Agreement, WPP purchased from the Company all the outstanding capital stock of the Company’s wholly-owned subsidiary, LegalStore.com, a Delaware Corporation. LegalStore.com was operating the Company’s e-commerce business.  The Agreement was approved by a written consent by the majority of the Company's stockholders. In consideration of the sale, WPP paid the Company $95,000 at close and assumed certain operating liabilities. Operating liabilities included, but were not limited to existing operating agreements, trade payables and certain tax obligations. At December 31, 2012, the fair value of consideration received for the stock of LegalStore.com was less than the carrying value of the assets. As a result, an impairment charge was recorded on December 31, 2012 in the amount of $35,000, net of income tax effect.
	In 2011, the Company test marketed its new service named SimplyProspects.com, an auction-based Internet application that provides a marketplace for businesses seeking to find new clients. SimplyProspects.com was released in July 2011 as part of a six-month beta program. At the end of this six-month period, in December 2011, the Company, based on the feedback obtained during the beta program, decided it needed to further develop the service prior to releasing the service into production. However, the Company needs additional financing to have this service available for commercial use. Due to the uncertainty in commercial launch of SimplyPospects.com service, the Company wrote off all the software developments costs during the year ended December 31, 2012.
	After the sale of LegalStore.com and the suspension of SimplyProspects.com, the Company does not have any operations.  The Company intends to explore strategic alternatives including a merger with another entity.  Currently, the Company does not have a definitive agreement and there is no assurance that such a transaction will ever be consummated.
	In accordance with ASC 205-20 “Discontinued Operations-Other Presentation Matters” results of LegalStore.com operations are presented as discontinued operations on the consolidated balance sheets, statements of operations and statements of cash flows.
	Management's Plans - As discussed above, the Company sold LegalStore.com in 2013. After the sale, the Company does not have any operations. The Company intends to explore strategic alternatives including merger with another entity. Currently, the Company does not have a definitive agreement and there is no assurance that such a transaction will ever be consummated.
	The accompanying consolidated financial statements have been prepared on a going concern basis. As shown in the accompanying consolidated financial statements, the Company has incurred accumulated losses totaling $1,663,939, has a stockholders’ deficiency of $570,691 and has a working capital deficit of $491,954 at September 30, 2013. These factors, among others, indicate that there is substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
	To fund the Company’s operations for the next 12 months, to allow the Company to continue the development of its business plans and satisfy its obligations on a timely basis the Company needs to raise additional financing. Should additional financing not be available, the Company will have to negotiate with its lenders to extend the repayment dates of its indebtedness. There can be no assurance, however, that the Company will be able to successfully restructure its debt obligations in the event it fails to obtain additional financing.
	Management's plans in this regard include, but are not limited to, current discussions and negotiations for a merger with another entity. The Company believes that such a transaction will provide it with business operations and also necessary working capital. In addition, the Company is also in discussion for raising additional financing to execute on some of its current business plans. The Company has an agreement with an Investor for $350,000 of debt financing pursuant to a Senior Convertible Note and has borrowed $100,000 out of this arrangement as of September 30, 2013. In October 2013, the Company borrowed another $50,000 from the Investor. The Company anticipates borrowing additional amounts under this agreement to fund its working capital requirements, however, there is no assurance that it be successful in borrowing such amount. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

BASIS_OF_PRESENTATION_AND_SIGN

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2. BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation - The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information. Accordingly, these statements do not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements.
	In the opinion of management, the accompanying balance sheets and related interim statements of operations and cash flows include all adjustments, consisting only of normal recurring items necessary for their fair presentation in accordance with U.S. generally accepted accounting principles. All significant intercompany transactions have been eliminated.
	Interim results are not necessarily indicative of results expected for a full year. For further information regarding the Company’s accounting policies, please refer to the audited consolidated financial statements and footnotes thereto for the fiscal year ended December 31, 2012 included in the Company’s 10-K annual report filed with the SEC on April 15, 2013.
	The preparation of financial statements, in conformity with accounting principles generally accepted in the United States, 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 materially from those estimates and assumptions.
	Fair Value of Financial Instruments - Financial instruments include cash, accounts receivable, accounts payable, accrued expenses, revolving note from related party, notes payable - director, convertible notes payable, senior convertible notes payable and warrant liabilities.  Except for senior convertible and convertible notes payable and warrant liabilities, fair values were assumed to approximate carrying values for these financial instruments, since they are short term in nature or they are receivable or payable on demand.  The fair value of the revolving note from related party and note payable - director approximate the carrying value of these obligations based on these instruments bearing interest at variable rates consistent with the current rates available to the Company.  Convertible notes payable and derivative liabilities are measured at their fair value at each reporting period (see Note 4 and Note 6, respectively). As of September 30, 2013, the fair value of the senior convertible notes payable with a face amount of approximately $100,000 had an estimated fair value of approximately $10,000 based on the assumption the notes will not be repaid in cash, and instead were valued based on the amount of equity attainable through conversion to common stock in relation to the investment. Since the underlying assumptions in the fair value measurement are unobservable, the measurement constitutes as a Level 3 input.
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Fair Value Measurement Topic of the FASB Accounting Standards Coded (“ASC") 820 establishes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include:
	- Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets;
	- Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and
	- Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
	Debt Discounts - When a convertible feature of conventional convertible debt is issued, the embedded conversion feature is evaluated to determine if bifurcation and derivative treatment is required and whether there is a beneficial conversion feature. When the convertible debt provides for an effective rate of conversion that is below market value, this feature is characterized as a beneficial conversion feature (“BCF”). Prior to the determination of the BCF, the proceeds from the debt instrument were first allocated between the convertible debt and any embedded or detachable free standing instruments that were included (common stock warrants). The proceeds allocated to common stock warrants were recorded as a debt discount.
	For the Convertible Notes, bifurcation of the embedded conversion feature was not required and the Company recorded the debt discount related to the common stock warrants and the BCF related to senior convertible notes as a debt discount and recorded the senior convertible notes net of the discount related to both the common stock warrants issued and the BCF. Debt discount is amortized to interest expense over the life of the debt. In the case of any conversion prior to the maturity date there will be an unamortized amount of debt discount that relates to such conversion. The pro rata amount of unamortized discount at the time of such conversion is charged to interest expense as accelerated amortization of the discount.
	Earnings Per Common Share - The Company presents basic and diluted earnings per share. Basic earnings per share reflect the actual weighted average of shares issued and outstanding during the period. Diluted earnings per share are computed including the number of additional shares that would have been outstanding if dilutive potential shares had been issued. In a loss year, the calculation for basic and diluted earnings per share is considered to be the same, as the impact of potential common shares is anti-dilutive. During the nine months ended September 30, 2013, the Company recorded $23,013 ($3,131 - 2012) of income from discontinued operations, which yields a de minimis amount of earnings per share on a dilutive basis.
	As of September 30, 2013, there were approximately 465,000,000 (36,000,000 - September 30, 2012) shares potentially issuable under convertible debt agreements, options and warrants that could dilute basic earnings per share in the future that were excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive to the Company’s losses during the period.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
DISCONTINUED OPERATIONS	'
	NOTE 3. DISCONTINUED OPERATIONS
	On March 13, 2013, the Company entered into a stock sale agreement (“Agreement”) dated March 8, 2013 with Western Principal Partners LLC (“WPP”), a California Limited Liability Company. Pursuant to the Agreement, WPP purchased from the Company all the outstanding capital stock of the Company’s wholly-owned subsidiary, LegalStore.com, a Delaware Corporation. LegalStore.com was operating the Company’s e-commerce business.  The Agreement was approved by a written consent by the majority of the Company's stockholders.  In consideration of the sale, WPP paid the Company $95,000 at close and assumed certain operating liabilities. Operating liabilities included, but are not limited to existing operating agreements, trade payables and certain tax obligations. At December 31, 2012, the fair value of consideration received for the stock of LegalStore.com was less than the carrying value of the assets. As a result, an impairment charge was recorded on December 31, 2012 in the amount of $35,000, net of income tax effect. The Company used the proceeds for payment of its payables and for working capital purposes.
	As a result of the board of directors committing to a plan to sell LegalStore.com prior to December 31, 2012, the related assets and liabilities are considered to be held for sale and are presented as discontinued operations on the balance sheets as December 31, 2012. In accordance with ASC 205-20 “Discontinued Operations” the Company has presented the results of LegalStore.com operations as discontinued operations in the accompanying statements of operations and statements of cash flows as of and for the nine months ended September 30, 2013 and 2012.
	The following table presents information regarding calculation of gain from the sale of LegalStore.com:
	Net cash proceeds after brokerage fee of $21,000	$	74,000
	LegalStore.com liabilities assumed		136,241
	Total purchase price		210,241
	LegalStore.com assets		206,402
	Gain on sale	$	3,839
	The following table sets forth the carrying amounts of the major classes of assets and liabilities aggregated in discontinued operations in the consolidated balance sheet were as follows:
		December 31,
		2012
	Cash	$	379
	Accounts receivable, net		26,641
	Inventory		89,440
	Current assets of discontinued operations	$	116,460
	Property and equipment, net	$	1,532
	Other intangibles, net		97,560
	Non current assets of discontinued operations	$	99,092
	Accounts payable	$	92,684
	Accrued expenses		64,228
	Current liabilities of discontinued operations	$	156,912
	Discontinued operations were as follows:
		Three Months Ended
		September 30,		September 30,
		2013		2012
	Revenue	$	-	$	120,526
	Cost of revenue		-		64,295
	Gross Profit		-		56,231
	Operating expenses:
	Selling, general and administrative		-		70,512
	Loss from discontinued operations	$	-	$	(14,281	)
		Nine Months Ended
		September 30,		September 30,
		2013		2012
	Revenue	$	95,241	$	380,243
	Cost of revenue		40,535		198,578
	Gross Profit		54,706		181,665
	Operating expenses:
	Selling, general and administrative		35,532		178,534
	Income from discontinued operations		19,174		3,131
	Gain on disposal of discontinued operations		3,839		-
		$	23,013	$	3,131

CONVERTIBLE_NOTES_PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Sep. 30, 2013
Convertible Notes Payable	'
CONVERTIBLE NOTES PAYABLE	'
	NOTE 4. CONVERTIBLE NOTES PAYABLE
	During 2011, the Company issued three Convertible Promissory Notes (“Note”) in the aggregate principal amount of $117,500. The Notes, which were due on various dates between May and September 2012, bear interest at the rate of 8% per annum, with a provision for additional interest under certain circumstances, are unsecured and are convertible into shares of the Company's common stock at the election of lender at any time after 180 days from the date of the Note issuance at a conversion price equal to a 41% discount (for two Notes) or 42% discount (for one Note) to the average of the three lowest closing bid prices of the common stock during the 10 trading day period prior to conversion. The conversion price is subject to certain anti-dilution protection; for example, if the Company issues shares for a consideration less than the applicable conversion price, the conversion price is reduced to such amount. The lender agreed to restrict its ability to convert the Note and receive shares of the Company if the number of shares of common stock beneficially held by the lender and its affiliates in the aggregate after such conversion exceeds 4.99% of the then outstanding shares of common stock. However, this limitation does not preclude the holder from converting notes payable into common stock after selling shares owned into the market.
	During the nine months ended September 30, 2012, the lender elected to partially convert one Note in the original principal amount of $8,000 into shares of the Company stock and was issued 338,983 shares of common stock by the Company pursuant to the terms of the Note. The fair value of the note converted and shares issued was $16,949.
	During the nine months ended September 30, 2013, the lender elected to convert one Note fully and another Note partially in the original principal amount of $71,333 and accrued interest of $1,800 into shares of the Company stock and was issued 46,546,165 shares of common stock by the Company pursuant to the terms of the Note. The fair value of the note converted was $181,356.
	Subsequent to September 30, 2013, the lender elected to partially convert two Notes in the original principal amount of $13,373 into shares of the Company stock and was issued an aggregate of 23,432,388 shares of common stock by the Company pursuant to the terms of the Note.  The fair value of the debt converted was approximately $35,000 as of September 30, 2013 and the date of conversion. The holder also converted a portion of accrued interest into 1,428,572 shares.
	On November 7, 2012, the Company received a demand notice requesting payment for the Default Sum owed together with all unpaid interest. If the Company fails to comply with this demand notice within five days from receipt of the demand notice the investor may exercise the rights under the convertible promissory notes. This includes, but is not limited to, conversion of the Default Sum owed into equity as provided for in the convertible promissory notes or bringing an action against the Company for all amounts due under the convertible promissory notes.
	As of September 30, 2013, the outstanding original principal of the two remaining Notes amounted to $38,167 ($109,500 - three notes at December 31, 2012). The convertible promissory notes have become due and payable along with any unpaid interest on various dates between May and September 2012. The aggregate outstanding principal, plus unpaid interest, was not paid on the maturity dates. As a result, the outstanding convertible promissory notes are considered to be in default and therefore, due and payable in an amount equal to the Default Sum as defined in the agreement. The Default Sum is equal to 150% of the sum of the unpaid principal, unpaid interest and unpaid default interest, which amounted to approximately $104,000 in aggregate as of September 30, 2013 ($194,000 - December 31, 2012). Further, the default interest rate for the outstanding convertible notes during the default period has increased to 22%.
	As of September 30, 2013, based on the average of the three lowest stock prices for the last ten days preceding September 30, 2013, the maximum number of common shares the Notes and accrued interest could be converted into is approximately 79,000,000 shares (31,000,000 - December 31, 2012). When taking account the 4.99% limitation on ownership as of September 30, 2013, the number of shares the holder could covert to at one time is 5,361,488 shares (1,229,431 - December 31, 2012). An increase in the Company's stock price will result in a decreased number of shares the Company would be obligated to issue.
	Under ASC 480, Distinguishing Liabilities from Equity, the Company determined the notes payable are liabilities reported at fair value because the notes payable will be convertible into a variable number of common shares at fixed monetary amount, known at inception. The notes payable are to be subsequently measured at fair value at each reporting period, with changes in fair value being recognized in earnings. The fair value of the notes payable is measured by calculating possible outcomes of conversion to common shares and repayment of the notes payable, then weighting the probability of each possible outcome according to management’s estimates. Management has determined that the most likely outcome will be conversion at the default sum and the fair value of the notes payable is equal to the estimated fair value of equity securities the Company will issue upon conversion. The fair value measurement is classified as a Level 3 in the valuation hierarchy. The following table is a roll forward of the notes payable fair value:
	Fair value at December 31, 2012	$	280,034
	Adjustment for conversion		(181,356	)
	Fair value at September 30, 2013	$	98,678

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2013
Related Party Transactions	'
RELATED PARTY TRANSACTIONS	'
	NOTE 5. RELATED PARTY TRANSACTIONS
	Revolving Note from Related Party - The Company has a revolving credit agreement with Mr. Raymond Meyers, a shareholder and chief executive officer of the Company. As effectively amended on September 30, 2012, this credit agreement is in the amount of $282,000, and as further amended on November 5, 2013, this credit agreement now has a maturity date of December 31, 2013. The outstanding balance on the credit agreement bears interest at an annual rate of 6% above one year LIBOR (6.7% as of September 30, 2013), and is secured by all of the assets of the Company.  Under the terms of the agreement the Company is required to comply with various covenants. In the event of default and upon the expiration of any applicable cure period, Mr. Meyers, in his sole discretion may request repayment in the form of newly issued common stock of the Company.
	In September 2013, Mr. Meyers requested repayment of $86,591 of the outstanding revolving credit line balance in newly issued common stock of the Company, which the Company’s Board of Directors unanimously approved.  The terms of conversion were established and approved by the Company’s Board of Directors to be the average lowest bid price of the Company’s common stock for the prior ten business days, August 29 through September 12, 2013.  On September 17, 2013, the repayment amount of $86,591 was converted to 36,260,596 shares of common stock.
	As of September 30, 2013, the Company was in default of the credit agreement due to a failure to pay interest when due. Mr. Meyers has waived this default through the maturity date. As of September 30, 2013 the revolving credit line had an outstanding balance of $181,016 ($281,228 - December 31, 2012).
	For the three months ended September 30, 2013 and 2012, interest expense under this note amounted to $4,456 and $4,641, respectively. For the nine months ended September 30, 2013 and 2012, interest expense under this note amounted to $13,993 and $12,987, respectively. As of September 30, 2013, accrued interest amounted to $53,105 ($39,112 - December 31, 2012), which is included in accrued expenses in the accompanying balance sheet.
	Additionally, the Company has begun to record salary expense for Mr. Meyers in the amount of $15,000 per month. As of September 30, 2013, $109,110 of Mr. Meyers’ salary was unpaid and recorded as accrued expenses on the balance sheet. Mr. Meyers did not receive a salary in fiscal year 2012, and no amount was accrued as of December 31, 2012.
	Note Payable - Director - On August 29, 2013, the Company borrowed from an individual who is a director of the Company, $50,000 pursuant to a promissory note. The promissory note matures in one year from the date of borrowing and bears interest at 8% per annum.

SENIOR_CONVERTIBLE_NOTES

SENIOR CONVERTIBLE NOTES	9 Months Ended
	Sep. 30, 2013
Senior Convertible Notes	'
SENIOR CONVERTIBLE NOTES	'
	NOTE 6. SENIOR CONVERTIBLE NOTES
	In August 2013, the Company entered into a Securities Purchase Agreement ("SPA") dated June 18, 2013 with Cobrador Multi-Strategy Partners, LP ("Investor") pursuant which the Investor will provide an aggregate of $350,000 financing through senior convertible notes and warrants. The financing and the related terms are dependent on several conditions including the Company's merger with another unaffiliated entity (see Note 8) and the Company effecting certain changes in its capital structure.
	With each $50,000 tranche of financing, the Company issues the Investor a Senior Convertible Note for $50,000 (“Senior Note”), a Series A warrant and a Series B warrant (“Warrants”). The borrowing under the Senior Notes are for a term of one year and bear interest at 7% payable in cash or shares of the Company's common stock and provide for an increased in the rate of interest if there is a default as defined in the agreement. The Series A warrant is convertible into 75,000,000 shares of common stock at an exercise price of $0.001 and has a term to expiration of 15 months, and the Series B warrant is convertible into 75,000,000 shares of common stock at an exercise price of $0.0012 and has a term to expiration of 5 years.
	The Investor can convert the outstanding principal amount into share of the Company's common stock at a conversion price of $0.001 per share, or 50,000,000 share of common stock for each $50,000 Senior Note issued. The conversion price is subject to certain anti-dilution protection; for example, if the Company issues shares for a consideration less than the applicable conversion price, the conversion price is reduced to such amount. The Investor agreed to restrict its ability to convert the Senior Convertible Note and receive shares of the Company if the number of shares of common stock beneficially held by the lender and its affiliates in the aggregate after such conversion exceeds 4.99% of the then outstanding shares of common stock. However, this limitation does not preclude the holder from converting notes payable into common stock after selling shares owned into the market. The warrants issued have a “down round provision” and therefore will be accounted for as derivatives, measured at fair value at each reporting date, and classified as liabilities on the balance sheet.
	The Company completed two tranches of financing, on June 18, 2013 (advance made in June 2013, financing formalized in August 2013) and on August 21, 2013. In exchange of $87,000 net proceeds, the Company issued two $50,000 Senior Notes and two sets of Warrants to the Investor. As of September 30, 2013, the Senior Notes had a principal balance of $100,000 and Series A warrants outstanding to purchase 150,000,000 shares of common stock and Series B warrants outstanding to purchase 150,000,000 shares of common stock. As a result of the two financing transaction an issuance of related instruments, the Company does not have adequate share authorized to accommodate conversion or exercise of all outstanding equity instruments.
	The Company allocated the $100,000 of proceeds received from the Senior Convertible Notes based on the computed fair values of the debt and warrants issued. The management valued the warrants at fair value of $89,570, representing additional debt discount and warrant liability. Accordingly, the resulting fair value allocated to the debt component of $10,430 was used to measure the intrinsic value of the embedded conversion option of the Senior Convertible Notes Debentures which resulted in a beneficial conversion feature of $10,430 recorded to additional paid-in capital. The value of the beneficial conversion feature was limited to the amount of the proceeds allocated to the debt component of the Senior Notes. The conversion feature was not considered to be a derivative because it does not have a net cash settlement provision as a result of the limited market and trading activity for the underlying stock. The aggregate amounts allocated to the warrants and beneficial conversion feature of $100,000 were recorded as a debt discount at the date of issuance and are being amortized over the respective term of each Senior Note. The initial carrying value was $0 after the debt discounts. During the three and nine months ended September 30, 2013, $16,667 of discount has been amortized and recorded as an expense resulting in a carrying value of $16,667 on the Senior Notes at September 30, 2013.
	The fair value of the derivate warrant liabilities amounted to $89,750 upon issuance and as of September 30, 2013. The fair value of the Warrants were determined based on the consideration of the enterprise value of the Company, the limited market of the shares issuable under the agreement, and the proceeds received for the issuance of the instruments issued in the transaction with an unrelated party. Due to certain unobservable inputs used in the fair value calculation of the warrants, derivative warrant liabilities are classified as Level 3.
	Financing costs of $13,000 paid or payable to third parties associated with the Senior Notes are included in other assets and amortized over the term of the respective debt.
	The Company and the Investor have entered into a registration rights agreement covering the registration of common stock underlying the Senior Notes and the Warrants. This agreement imposes a 1% penalty per month after the registration deadline. Management will evaluate this obligation upon final funding of the note but does not expect the amount to be material.
	In October 2013, the Company completed a third tranche of financing for net proceeds of $43,500. As a result the Company issued a Senior Note with a principal balance of $50,000, convertible at $0.001 per share, and a Series A warrant to purchase 75,000,000 shares of common stock and Series B warrant to purchase 75,000,000 share of common stock. All terms are consistent with previous financing transactions discussed above.

STOCKHOLDERS_DEFICIENCY

STOCKHOLDERS' DEFICIENCY	9 Months Ended
	Sep. 30, 2013
Stockholders Deficiency	'
STOCKHOLDERS' DEFICIENCY	'
	NOTE 7. STOCKHOLDERS’ DEFICIENCY
	On September 12, 2013, the majority of the shareholders of the Company approved by written consent, an amendment to the Company’s Certificate of Incorporation, increasing the number of authorized shares of common stock from 100,000,000 to 300,000,000.  The increase in authorized shares was affected pursuant to a Certificate of Amendment to the Certificate of Incorporation filed with the Secretary of State of the State of Delaware on, and effective as of September 17, 2013.
	As of September 30, 2013 there were not adequate shares authorized to satisfy the current obligations upon conversion or exercise issued by the Company. Due to the fact there is not an adequate number of shares authorized, all warrants not previously accounted for as derivate warrant liabilities, now become derivative liabilities. However, warrants issued in 2012 and 2011 are significantly out of the money and diluted, therefore, the fair value of these warrants is de minimis.
	Outstanding warrant securities consist of the following at September 30, 2013:
				Exercise
		Warrants		Price		Expiration
	2011 Common share private placement warrants		2,500,000	$	0.3	Mar-18
	2011 Convertible Notes warrants		16,667	$	0.3	Jun-14
	2012 Private Placements warrants		150,000	$	0.15	March to April 2015
	2013 Senior Convertible Note A Warrants		150,000,000	$	0.001	September to November 2014
	2013 Senior Convertible Note B Warrants		150,000,000	$	0.0012	June to August 2018
			302,666,667

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
Commitments And Contingencies	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 8. COMMITMENTS AND CONTINGENCIES
	The Company is in discussions to acquire an unaffiliated entity (“Target”) through exchange of shares and equity instruments. After the closing of the acquisition, Target's business will be the Company's operations. As of September 2013, the Company has advanced the Target approximately $49,000, which is classified as other current assets in the accompanying balance sheet. The advance is non-interest bearing and does not have a defined maturity date. The transaction is subject to negotiation of a definitive agreement and customary closing conditions, and there is no assurance that the transaction will be completed. In connection with this transaction, the Company expects to recapitalize its equity structure to provide for adequate shares authorized.
	The Company and the Target have jointly entered into a term sheet with a financing company (“Lessor”) to provide for equipment lease financing in the aggregate amount of $1 million. The Company and the Target will use this financing to acquire equipment that will be used in direct income producing activities to the Company and the Target.
	On about November 1, 2013, the Company and the Target have leased equipment worth approximately $197,000 pursuant to financing by the Lessor. As per the terms of the agreement with the Lessor, the Company and the Target will be obligated to pay $57,202 annually including interest at 9% per annum and also buy the equipment from the Lessor for approximately $86,790 in November 2016. In addition, the Lessor will receive 50% warrant coverage of the funding provided by the Lessor. The warrants will have a term of three years, and the exercise price and number of warrants will be determined by the market price of the Company’s common stock on the date of the transaction with the Target.

BASIS_OF_PRESENTATION_AND_SIGN1

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation - The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information. Accordingly, these statements do not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements.
	In the opinion of management, the accompanying balance sheets and related interim statements of operations and cash flows include all adjustments, consisting only of normal recurring items necessary for their fair presentation in accordance with U.S. generally accepted accounting principles. All significant intercompany transactions have been eliminated.
	Interim results are not necessarily indicative of results expected for a full year. For further information regarding the Company’s accounting policies, please refer to the audited consolidated financial statements and footnotes thereto for the fiscal year ended December 31, 2012 included in the Company’s 10-K annual report filed with the SEC on April 15, 2013.
	The preparation of financial statements, in conformity with accounting principles generally accepted in the United States, 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 materially from those estimates and assumptions.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments - Financial instruments include cash, accounts receivable, accounts payable, accrued expenses, revolving note from related party, notes payable - director, convertible notes payable, senior convertible notes payable and warrant liabilities.  Except for senior convertible and convertible notes payable and warrant liabilities, fair values were assumed to approximate carrying values for these financial instruments, since they are short term in nature or they are receivable or payable on demand.  The fair value of the revolving note from related party and note payable - director approximate the carrying value of these obligations based on these instruments bearing interest at variable rates consistent with the current rates available to the Company.  Convertible notes payable and derivative liabilities are measured at their fair value at each reporting period (see Note 4 and Note 6, respectively). As of September 30, 2013, the fair value of the senior convertible notes payable with a face amount of approximately $100,000 had an estimated fair value of approximately $10,000 based on the assumption the notes will not be repaid in cash, and instead were valued based on the amount of equity attainable through conversion to common stock in relation to the investment. Since the underlying assumptions in the fair value measurement are unobservable, the measurement constitutes as a Level 3 input.
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Fair Value Measurement Topic of the FASB Accounting Standards Coded (“ASC") 820 establishes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include:
	- Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets;
	- Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and
	- Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
Debt Discounts	'
	Debt Discounts - When a convertible feature of conventional convertible debt is issued, the embedded conversion feature is evaluated to determine if bifurcation and derivative treatment is required and whether there is a beneficial conversion feature. When the convertible debt provides for an effective rate of conversion that is below market value, this feature is characterized as a beneficial conversion feature (“BCF”). Prior to the determination of the BCF, the proceeds from the debt instrument were first allocated between the convertible debt and any embedded or detachable free standing instruments that were included (common stock warrants). The proceeds allocated to common stock warrants were recorded as a debt discount.
	For the Convertible Notes, bifurcation of the embedded conversion feature was not required and the Company recorded the debt discount related to the common stock warrants and the BCF related to senior convertible notes as a debt discount and recorded the senior convertible notes net of the discount related to both the common stock warrants issued and the BCF. Debt discount is amortized to interest expense over the life of the debt. In the case of any conversion prior to the maturity date there will be an unamortized amount of debt discount that relates to such conversion. The pro rata amount of unamortized discount at the time of such conversion is charged to interest expense as accelerated amortization of the discount.
Earnings Per Common Share	'
	Earnings Per Common Share - The Company presents basic and diluted earnings per share. Basic earnings per share reflect the actual weighted average of shares issued and outstanding during the period. Diluted earnings per share are computed including the number of additional shares that would have been outstanding if dilutive potential shares had been issued. In a loss year, the calculation for basic and diluted earnings per share is considered to be the same, as the impact of potential common shares is anti-dilutive. During the nine months ended September 30, 2013, the Company recorded $23,013 ($3,131 - 2012) of income from discontinued operations, which yields a de minimis amount of earnings per share on a dilutive basis.
	As of September 30, 2013, there were approximately 465,000,000 (36,000,000 - September 30, 2012) shares potentially issuable under convertible debt agreements, options and warrants that could dilute basic earnings per share in the future that were excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive to the Company’s losses during the period.

DISCONTINUED_OPERATIONS_Tables

DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
Schedule of gain from the sale of discontinued operation	'
	The following table presents information regarding calculation of gain from the sale of LegalStore.com:
	Net cash proceeds after brokerage fee of $21,000	$	74,000
	LegalStore.com liabilities assumed		136,241
	Total purchase price		210,241
	LegalStore.com assets		206,402
	Gain on sale	$	3,839
Schedule of major calsses of assets and liabilities in discontinued operations	'
	The following table sets forth the carrying amounts of the major classes of assets and liabilities aggregated in discontinued operations in the consolidated balance sheet were as follows:
		December 31,
		2012
	Cash	$	379
	Accounts receivable, net		26,641
	Inventory		89,440
	Current assets of discontinued operations	$	116,460
	Property and equipment, net	$	1,532
	Other intangibles, net		97,560
	Non current assets of discontinued operations	$	99,092
	Accounts payable	$	92,684
	Accrued expenses		64,228
	Current liabilities of discontinued operations	$	156,912
Schedule of discontinued operations	'
	Discontinued operations were as follows:
		Three Months Ended
		September 30,		September 30,
		2013		2012
	Revenue	$	-	$	120,526
	Cost of revenue		-		64,295
	Gross Profit		-		56,231
	Operating expenses:
	Selling, general and administrative		-		70,512
	Loss from discontinued operations	$	-	$	(14,281	)
		Nine Months Ended
		September 30,		September 30,
		2013		2012
	Revenue	$	95,241	$	380,243
	Cost of revenue		40,535		198,578
	Gross Profit		54,706		181,665
	Operating expenses:
	Selling, general and administrative		35,532		178,534
	Income from discontinued operations		19,174		3,131
	Gain on disposal of discontinued operations		3,839		-
		$	23,013	$	3,131

CONVERTIBLE_NOTES_PAYABLE_Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2013
Convertible Notes Payable Tables	'
Rollforward schedule of fair value of notes payable	'
	The following table is a roll forward of the notes payable fair value:
	Fair value at December 31, 2012	$	280,034
	Adjustment for conversion		(181,356	)
	Fair value at September 30, 2013	$	98,678

WARRANTS_Tables

WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2013
Warrants Tables	'
Schedule of outstanding warrant securities	'
	Outstanding warrant securities consist of the following at September 30, 2013:
				Exercise
		Warrants		Price		Expiration
	2011 Common share private placement warrants		2,500,000	$	0.3	Mar-18
	2011 Convertible Notes warrants		16,667	$	0.3	Jun-14
	2012 Private Placements warrants		150,000	$	0.15	March to April 2015
	2013 Senior Convertible Note A Warrants		150,000,000	$	0.001	September to November 2014
	2013 Senior Convertible Note B Warrants		150,000,000	$	0.0012	June to August 2018
			302,666,667

NATURE_OF_BUSINESS_AND_MANAGEM1

NATURE OF BUSINESS AND MANAGEMENT'S PLANS (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Oct. 31, 2013	Sep. 30, 2013	Sep. 30, 2013
			Senior Convertible Note Payable	Senior Convertible Note Payable	LegalStore.com
Gross proceeds from discontinued operations	'	'	'	'	$95,000
Impairment charge on discontinued operations	'	'	'	'	35,000
Accumulated deficit	-1,663,939	-1,386,981	'	'	'
Total stockholders' deficiency	-570,691	-591,557	'	'	'
Working capital deficit	491,954	'	'	'	'
Total debt financing available	'	'	'	350,000	'
Face amount of debt	'	'	50,000	100,000	'
Proceeds from Senior Convertible Notes	'	'	$50,000	$100,000	'

BASIS_OF_PRESENTATION_AND_SIGN2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Oct. 31, 2013	Sep. 30, 2013
					Senior Convertible Note Payable	Senior Convertible Note Payable
Face amount of debt	'	'	'	'	$50,000	$100,000
Fair value of debt	'	'	'	'	'	10,000
Income from discontinued operations	'	($14,281)	$23,013	$3,131	'	'
Anti-dilutive shares excluded from calculation	'	'	465,000,000	36,000,000	'	'

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net proceeds from sale of LegalStore.com	'	'	$74,000	'
LegalStore.com liabilities assumed	136,241	'	136,241	'
LegalStore.com assets	206,402	'	206,402	'
Gain on sale	'	'	3,839	'
LegalStore.com	'	'	'	'
Net proceeds from sale of LegalStore.com	'	'	74,000	'
Total purchase price	'	'	210,241	'
Gain on sale	'	'	3,839	'
Brokerage fee	'	'	$21,000	'

DISCONTINUED_OPERATIONS_Detail1

DISCONTINUED OPERATIONS (Details 1) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Discontinued Operations Details 1	'	'
Cash	'	$379
Accounts receivable, net	'	26,641
Inventory	'	89,440
Current assets of discontinued operations	'	116,460
Property and equipment, net	'	1,532
Other intangibles, net	'	97,560
Non current assets of discontinued operations	'	99,092
Accounts payable	'	92,684
Accrued expenses	'	64,228
Current liabilities of discontinued operations	'	$156,912

DISCONTINUED_OPERATIONS_Detail2

DISCONTINUED OPERATIONS (Details 2) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Discontinued Operations Details 2	'	'	'	'
Revenue	'	$120,526	$95,241	$380,243
Costs of revenue	'	64,295	40,535	198,578
Gross profit	'	56,231	54,706	181,665
Operating expenses:	'	'	'	'
Selling, general and administrative	'	70,512	35,532	178,534
Net (loss) income from discontinued operations	'	-14,281	19,174	3,131
Gain on sale	'	'	3,839	'
[IncomeLossFromDiscontinuedOperationsNetOfTax]	'	($14,281)	$23,013	$3,131

CONVERTIBLE_NOTES_PAYABLE_Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Note converted, principal amount	$86,591	'	'
Convertible Promissory Notes	'	'	'
Face amount of debt	'	'	117,500
Interest rate on Convertible Promissory Notes	'	'	8.00%
Maximum number of common shares percentage	4.99%	'	4.99%
Note converted, principal amount	71,333	8,000	'
Note converted, shares	46,546,165	338,983	'
Note converted, fair value of shares	181,356	16,949	'
Accrued interest	1,800	'	'
Outstanding principal of convertible promissory note	38,167	'	109,500
Default percentage, as a sum of unpaid principal interest and default interest	150.00%	'	'
Default Note new principal balance	104,000	'	194,000
Default interest rate on convertible notes	22.00%	'	'
Number of shares convertible if not subject to percent limit	79,000,000	'	31,000,000
Maximum number of common shares the notes could be converted	5,361,488	'	1,229,431
Convertible Promissory Notes | Subsequent to Balance Sheet Date	'	'	'
Note converted, principal amount	13,373	'	'
Note converted, shares	$23,432,388	'	'
Note converted, fair value of shares	35,000	'	'
Accrued interest converted, shares	1,428,572	'	'
Convertible Promissory Note 1	'	'	'
Conversion percentage, against fair value	'	41.00%	'
Convertible Promissory Note 2	'	'	'
Conversion percentage, against fair value	'	41.00%	'
Convertible Promissory Note 3	'	'	'
Conversion percentage, against fair value	'	42.00%	'

CONVERTIBLE_NOTES_PAYABLE_Deta1

CONVERTIBLE NOTES PAYABLE (Details) (USD $)	9 Months Ended
	Sep. 30, 2013
Convertible Notes Payable Details	'
Fair value, beginning year	$280,034
Adjustment for conversion	-181,356
Fair value, end of period	$98,678

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Repayment of revolving credit line balance in shares	'	'	$86,591	'	'
Revolving credit agreement, interest expense	9,098	11,960	29,291	26,946	'
Proceeds from note payable, director	'	'	50,000	'	'
Mr. Raymond Meyers	'	'	'	'	'
Revolving credit agreement, maximum borrowing	282,000	'	282,000	'	'
Revolving credit agreement, variable interest basis description	'	'	'6% above one year LIBOR	'	'
Interest rate, variable rate basis spread	'	'	6.00%	'	'
Effective variable interest rate	6.70%	'	6.70%	'	'
Repayment of revolving credit line balance in shares	'	'	86,591	'	'
Shares issued in conversion of credit line balance	'	'	36,260,596	'	'
Revolving credit agreement, outstanding balance	181,016	'	181,016	'	281,228
Revolving credit agreement, interest expense	4,456	4,641	13,993	12,987	'
Revolving credit agreement, accrued interest	53,105	'	53,105	'	39,112
Salary expense	'	'	15,000	'	'
Accrued compensation	109,110	'	109,110	'	'
Director	'	'	'	'	'
Proceeds from note payable, director	'	'	$50,000	'	'
Stated interest rate	8.00%	'	8.00%	'	'

SENIOR_CONVERTIBLE_NOTES_Detai

SENIOR CONVERTIBLE NOTES (Details Narrative) (USD $)	9 Months Ended							1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Oct. 31, 2013	Sep. 30, 2013	Oct. 31, 2013	Sep. 30, 2013	Oct. 31, 2013	Sep. 30, 2013	Sep. 30, 2013	Jun. 18, 2013
				Class A Warrants	Class A Warrants	Class B Warrants	Class B Warrants	Senior Convertible Note Payable	Senior Convertible Note Payable	Senior Convertible Note Payable	Senior Convertible Note Payable
					Unit		Unit
Total debt financing available	'	'	'	'	'	'	'	'	$350,000	$350,000	'
Financing tranche size	'	'	'	'	'	'	'	'	50,000	50,000	'
Convertible notes issued in each financing tranche	'	'	'	'	'	'	'	'	50,000	50,000	'
Stated interest rate	'	'	'	'	'	'	'	'	7.00%	7.00%	'
Number of warrants issued in each financing tranche	'	'	'	'	1	'	1	'	'	'	'
Number of shares each warrant is convertible into	'	'	'	'	75,000,000	'	75,000,000	'	'	'	'
Warrant exercise price	'	'	'	'	0.001	'	0.0012	'	'	'	'
Warrant term	'	'	'	'	'15 months	'	'5 years	'	'	'	'
Debt conversion price	'	'	'	'	'	'	'	$0.00	$0.00	$0.00	'
Debt conversion, number of shares convertible into	'	'	'	'	'	'	'	'	'	50,000,000	'
Maximum number of common shares percentage	'	'	'	'	'	'	'	'	4.99%	4.99%	'
Proceeds from Senior Convertible Notes, net	87,000	'	'	'	'	'	'	43,500	'	87,000	'
Face amount of debt	'	'	'	'	'	'	'	50,000	100,000	100,000	'
Warrants outstanding	302,666,667	'	'	75,000,000	150,000,000	75,000,000	150,000,000	'	'	'	'
Proceeds from Senior Convertible Notes	'	'	'	'	'	'	'	50,000	'	100,000	'
Warrant liabilities	89,570	'	'	'	'	'	'	'	89,570	89,570	'
Fair value of beneficial conversion feature	'	'	'	'	'	'	'	'	'	10,430	'
Amortization of debt discount	'	'	'	'	'	'	'	'	16,667	16,667	'
Carrying value of Senior Notes	16,667	'	'	'	'	'	'	'	16,667	16,667	0
Financing Costs	'	'	'	'	'	'	'	'	$13,000	$13,000	'
Registration right agreement, monthly penalty	'	'	'	'	'	'	'	'	1.00%	1.00%	'

STOCKHOLDERS_DEFICIENCY_Detail

STOCKHOLDERS' DEFICIENCY (Details Narrative)	Sep. 30, 2013	Dec. 31, 2012
Stockholders Deficiency Details Narrative	'	'
Common stock, shares authorized	300,000,000	100,000,000

STOCKHOLDERS_DEFICIENCY_Detail1

STOCKHOLDERS' DEFICIENCY (Details)	9 Months Ended
	Sep. 30, 2013	Oct. 31, 2013
Warrants	302,666,667	'
Common share private placement warrants	'	'
Warrants	2,500,000	'
Exercise Price	0.3	'
Expiration	'March 2018	'
Convertible Note warrants	'	'
Warrants	16,667	'
Exercise Price	0.3	'
Expiration	'June 2014	'
Private Placements Warrants	'	'
Warrants	150,000	'
Exercise Price	0.15	'
Expiration	'March to April 2015	'
Class A Warrants	'	'
Warrants	150,000,000	75,000,000
Exercise Price	0.001	'
Expiration	'September to November 2014	'
Class B Warrants	'	'
Warrants	150,000,000	75,000,000
Exercise Price	0.0012	'
Expiration	'June to August 2018	'

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	1 Months Ended		9 Months Ended
	Nov. 30, 2016	Nov. 01, 2013	Sep. 30, 2013	Sep. 30, 2012
Advances made to potential business combination target	'	'	$48,601	'
Equipment leased pursuant to financing agreement	86,790	197,000	'	'
Equipment Financing Lease	'	'	'	'
Equipment lease financing agreement, jointly entered into with the Target	'	'	1,000,000	'
Frequency of payment	'	'	'Annual	'
Annual payment	'	'	$57,202	'
Interest Rate	'	'	9.00%	'
Warrant coverage of funding	'	'	50.00%	'
Warrant term	'	'	'3 years	'