E-Waste Systems (EWSI) 10-K 15 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Apr. 08, 2014
DocumentAndEntityInformationAbstract	'	'
Entity Registrant Name	'EWaste Systems, Inc.	'
Entity Central Index Key	'0001488309	'
Document Type	'10-K	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Public Float	'	$8,469,451
Entity Common Stock, Shares Outstanding	'	351,691,874
Document Fiscal Period Focus	'FY	'
Document Fiscal Year Focus	'2013	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'
Cash and cash equivalents	$145,778	$139
Escrow	160,000	'
Accounts receivable, net	63,217	'
Related parties receivable	1,052	'
Inventory	5,752	'
Other current assets	3,833	'
Total Current Assets	379,632	139
Property and equipment, net	181,720	'
Security deposits	3,270	'
Intangible assets	324,011	'
Investments	285,573	'
Total Assets	1,174,206	139
Current Liabilities	'	'
Accounts payable and accrued expenses	480,259	339,684
Accrued expenses - related party	1,320,918	1,247,355
Short-term notes payable	280,368	100,000
Short-term related party convertible notes payable, net	12,000	12,000
Short-term convertible notes payable, net	1,391,303	147,396
Derivative liability on short-term convertible notes payable	465,880	61,545
Total Current Liabilities	3,950,728	1,907,980
Long term portion of loans payable	'	118,125
Total Liabilities	3,950,728	2,026,105
Stockholders' Equity (Deficiency)	'	'
Preferred stock, Series A, $0.001 par value, 10,000,000 shares authorized; 1,903 and 0 shares issued and outstanding, respectively	2	'
Preferred stock, Series B, $0.001 par value, 10,000,000 shares authorized; 195,000 and 0 shares issued and outstanding, respectively	195	'
Common stock, $0.001 par value, 490,000,000 shares authorized; 262,734,973 and 106,504,926 shares issued and outstanding, respectively	262,735	106,505
Additional paid-in capital	7,132,800	904,032
Accumulated deficit	-10,172,254	-3,036,503
Total Stockholders' Deficit	-2,776,522	-2,025,966
Total Liabilities and Stockholders' Deficit	$1,174,206	$139

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Stockholders' Equity (Deficiency)	'	'
Preferred stock Series A, par value	$0.00	$0.00
Preferred stock Series A, shares authorized	10,000,000	10,000,000
Preferred stock Series A, shares issued	1,903	0
Preferred stock Series A, shares outstanding	1,903	0
Preferred stock Series B, par value	$0.00	$0.00
Preferred stock Series B, shares authorized	10,000,000	10,000,000
Preferred stock Series B, shares issued	195,000	0
Preferred stock Series B, shares outstanding	195,000	0
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	490,000,000	490,000,000
Common stock, shares issued	262,734,973	106,504,926
Common stock, shares outstanding	262,734,973	106,504,926

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
NET REVENUES:	'	'
Product sales revenue	$490,798	'
Service revenue	371,460	'
Revenues from license fees	'	'
TOTAL REVENUES	862,258	'
Cost of sales	481,136	'
GROSS PROFIT	381,122	'
OPERATING EXPENSES	'	'
Officer and director compensation	629,517	770,890
Professional fees	3,515,263	498,555
Impairment in Goodwill related to debt purchase	761,170	'
Impairment in available for sale securities	1,445,000	'
General and administrative expenses	506,732	27,472
TOTAL OPERATING EXPENSES	6,857,682	1,296,917
INCOME (LOSS) FROM OPERATIONS	-6,476,560	-1,296,917
OTHER (EXPENSE) INCOME:	'	'
Interest expense, net	-297,922	-59,228
Other (expense) income	1,973	'
Derivative liability expense	-404,335	430
Currency exchange gain	'	-27,203
Loss on settlement of contingent consideration	'	-66,671
TOTAL OTHER (EXPENSE) INCOME	-700,284	-152,672
Loss from Operations before Income Taxes	-7,176,844	-1,449,589
Provision for Income Taxes	'	'
NET LOSS FROM CONTINUING OPERATIONS	-7,176,844	-1,449,589
Loss from Discontinued Operations, net of Income Taxes	19,668	-81,705
Loss on disposal of discontinued operations	'	-36,963
NET LOSS	($7,157,176)	($1,568,257)
NET LOSS PER COMMON SHARE:	'	'
Basic and Diluted Loss per Share from Continuing Operations	($0.04)	($0.01)
Basic and Diluted loss per Share from Discontinued Operations	'	'
NET LOSS PER SHARE - BASIC AND DILUTED	($0.04)	($0.02)
Weighted average number of common shares outstanding: Basic and Diluted	186,871,248	102,267,174

Consolidated_Statements_Of_Sto

Consolidated Statements Of Stockholders' Equity (USD $)	Preferred Stock Series A	Preferred Stock Series B	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Amount at Dec. 31, 2011	$1	'	$100,765	$213,706	($1,468,246)	($1,153,774)
Beginning Balance, Shares at Dec. 31, 2011	400	'	100,764,624	'	'	'
Common stock issued for services, Amount	'	'	5,375	104,304	'	109,679
Common stock issued for services, Shares	'	'	5,375,433	'	'	'
Common stock issued for conversion of debt, Amount	'	'	72	140,592	'	140,664
Common stock issued for conversion of debt, Shares	'	'	71,528	'	'	'
Common stock issued to settle contingent consideration, Amount	-1	'	293	378,117	'	378,409
Common stock issued to settle contingent consideration, Shares	-400	'	293,341	'	'	'
Capital contributions from a related party, Amount	'	'	'	42,000	'	42,000
Debt discounts recorded on convertible notes payable	'	'	'	25,313	'	25,313
Net loss	'	'	'	'	-1,568,257	-1,568,257
Ending Balance, Amount at Dec. 31, 2012	'	'	106,505	904,032	-3,036,503	-2,025,966
Ending Balance, Shares at Dec. 31, 2012	'	'	106,504,926	'	'	'
Common stock issued for services, Amount	'	'	120,990	3,624,582	'	3,745,572
Common stock issued for services, Shares	'	'	120,989,640	'	'	'
Common stock issued for conversion of debt, Amount	'	'	26,554	274,267	'	300,821
Common stock issued for conversion of debt, Shares	'	'	26,554,618	'	'	'
Common stock issued to settle contingent consideration, Amount	2	'	'	872,528	21,425	893,955
Common stock issued to settle contingent consideration, Shares	1,903	'	'	'	'	'
Capital contributions from a related party, Amount	'	195	'	194,805	'	195,000
Capital contributions from a related party, Shares	'	195,000	'	'	'	'
Debt discounts recorded on convertible notes payable	'	'	'	212,659	'	212,659
Common stock purchased, Amount	'	'	3,000	54,000	'	57,000
Common stock purchased, Shares	'	'	3,000,000	'	'	'
Common stock investment, Amount	'	'	3,500	254,800	'	258,300
Common stock investment, Shares	'	'	3,500,000	'	'	'
Common stock issued for accrued interest, Amount	'	'	2,186	24,044	'	26,230
Common stock issued for accrued interest, Shares	'	'	2,185,789	'	'	'
Investment in Tanke	'	'	'	627,000	'	627,000
Derivative Liability and Other	'	'	'	90,083	'	90,083
Net loss	'	'	'	'	-7,157,176	-7,157,176
Ending Balance, Amount at Dec. 31, 2013	$2	$195	$262,735	$7,132,800	($10,172,254)	($2,776,522)
Ending Balance, Shares at Dec. 31, 2013	1,903	195,000	262,734,973	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net Loss	($7,157,176)	($1,568,257)
Adjustment to reconcile net loss to net cash used in operating activities:	'	'
Bad debt provision	2,706	'
Depreciation expense	2,300	'
Amortization of intangible assets	43,187	'
Origination interest charge	10,556	31,528
Convertible notes payable executed for services	117,940	152,500
Impairment in Goodwill related to debt purchase	741,170	'
Amortization of debt discount	166,045	13,334
Change in derivative liability	404,335	-430
Impairment in available for sale securities	1,445,000	'
Common stock issued for services	3,518,593	109,679
Loss on conversion of debt	66,932	'
Contributed capital	26,320	'
Currency translation loss	'	27,203
Loss on settlement of contingent considerations	21,425	66,672
Loss on disposal of discontinued operations	'	36,963
Contributed capital from related party	'	42,000
Changes in operating assets and liabilities:	'	'
Accounts receivable, net	-65,923	'
Related parties receivable	-1,052	'
Inventory	-5,752	'
Other current assets	-3,833	'
Accounts payable and accrued expenses	138,680	188,607
Accrued expenses, related parties	413,042	602,044
NET CASH PROVIDED BY (USED IN) CONTINUING OPERATING ACTIVITIES	-115,505	-298,157
NET CASH PROVIDED BY DISCONTINUED OPERATING ACTIVITIES	'	76,803
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	-115,505	-221,354
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchase of equipment	-3,652	'
Payments towards security deposits	-3,270	'
Payments towards intangible assets	-97,014	'
NET CASH PROVIDED BY (USED IN) CONTINUING INVESTING ACTIVITIES	-103,936	'
NET CASH PROVIDED BY (USED IN) DISCONTINUED INVESTING ACTIVITIES	'	'
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	-103,936	'
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from convertible notes payable	373,080	215,000
Principal payments towards convertible notes payable	-65,000	'
Issuance of common stock for cash	57,000	'
NET CASH PROVIDED BY (USED IN) CONTINUING FINANCING ACTIVITIES	365,080	215,000
NET CASH PROVIDED BY (USED IN) DISCONTINUED FINANCING ACTIVITIES	'	'
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	365,080	215,000
Net increase in cash and cash equivalents	145,639	-6,354
Cash and cash equivalents, beginning of year	139	6,493
Cash and cash equivalents, end of year	145,778	139
SUPPLEMENTAL CASH FLOW INFORMATION:	'	'
Cash paid for interest	25,895	4,897
Cash paid for taxes	'	'
NON-CASH ACTIVITIES:	'	'
Issuance of preferred stock series B as payment towards accrued expenses, related parties	195,000	'
Issuance of preferred stock series A and common stock related to investment in GoEZ Deals, Inc.	285,573	'
Intangible assets from investment in Surf	270,184	'
Convertible notes payable executed for accounts payable and accrued expenses	112,304	'
Cash in escrow from convertible note payable	160,000	'
Equipment and financing assumed in acquisition of E-Waste of Cincinnati, Inc.	180,368	'
Conversions of convertible notes payable into shares of common stock	158,223	140,664
Issuance of common stock as payment towards accrued interest and accrued expenses, related parties	253,208	'
Debt discounts on convertible notes payable	$332,090	$25,313

BACKGROUND_INFORMATION

BACKGROUND INFORMATION	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
BACKGROUND INFORMATION	'
	Organization and Business
	We were incorporated on December 19, 2008 in the State of Nevada.  Our wholly owned subsidiary, E-Waste Systems (UK) Ltd. was founded in January 2011 for the purpose of implementing our business strategy and has had limited operations. We acquired all of the issued and outstanding capital stock of EWSO on October 14, 2011. On September 20, 2012, certain of the assets and business of EWSO were physically transferred to Two Fat Greek, LLC.
	On June 25, 2013, the Company closed a definitive agreement to acquire all of the issued and outstanding stock of Surf Investments, Inc. in exchange for a mix of assumed convertible debt and Series A preferred shares.
	E-Waste Systems Cincinnati Inc. (EWS-C) was formed as a wholly owned subsidiary on November 16, 2013 to acquire certain debt from Fifth Third Bank secured by the assets of WWS Associates d/b/a 2TRG.  The transaction for the purchase of the debt was concluded in December of 2013. Subsequent to the acquisition of the debt, the obligors surrendered the collateral to the company and EWS-C began operations with operations in Ohio and New York.
	On March 26, 2013, EWSI entered into a set of agreements with XuFu (Shanghai) Co, Ltd, (“XuFu”) a company incorporated in the People’s Republic of China (“PRC”) and formerly known as Yazhuo.  The interests in XuFu were initially consolidated on the Company’s interim financial statements as a Variable Interest Entity (“VIE”) as of March 31, 2014, June 30, 2014 and September 30, 2014.  The Company has analyzed the controls and processes in place at XuFu and has concluded that consolidation is not proper.  To eliminate any doubt about the accounting treatment as of December 31, 2013, the Company’s Board of Directors has suspended the VIE.  Accordingly, the Company has not consolidated Xufu in the audited financial statements as of and for the year ended December 31, 2013.  The Company will follow guidance in accordance with ASC 250 “Accounting Changes and Error Corrections” and take the necessary action as soon as practicable with respect to its interim period financial statements.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
GOING CONCERN	'
	The Company’s consolidated financial statements have been prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has incurred net losses of $7,157,176 and $1,568,257 during the years ended December 31, 2013 and 2012, respectively. Cash on hand will not be sufficient to cover debt repayments scheduled as of December 31, 2013 and operating expenses and capital expenditure requirements for at least twelve months from the balance sheet date. As of December 31, 2013 and 2012, the Company had working capital deficits of $3,571,096 and $1,907,841, respectively. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to seek equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.
	The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Basis of Presentation
	The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC.  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States
	Use of estimates
	The preparation 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.
	In the opinion of management, all adjustments necessary to present fairly the financial position, results of operations, and cash flows at December 31, 2013, and for all periods presented herein, have been made.
	Beneficial Conversion Feature
	Costs incurred with parties who are providing financing, which include the intrinsic value of beneficial conversion features associated with the underlying debt, are reflected as a debt discount.  These discounts are generally amortized over the life of the related debt.  In certain circumstances, the intrinsic value of the beneficial conversion feature may be greater than the proceeds associated to the convertible instrument.  In such situations, the amount of the discount assigned to the beneficial conversion feature is limited to the amount of the proceeds allocated to the convertible instrument.
	The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities”.
	Professional standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument”.
	The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note.
	The Company evaluated the conversion option embedded in the Series A Preferred Stock and determined, in accordance with the provisions of these statements, that such conversion option does not meet the criteria requiring bifurcation of these instruments. The characteristics of the common stock that is issuable upon a holder’s exercise of the conversion option embedded in the convertible preferred stock are deemed to be clearly and closely related to the characteristics of the preferred shares. Additionally, the Company’s conversion options, if free standing, would not be considered derivatives subject to the accounting guidelines prescribed in accordance with professional standards.
	ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could require net cash settlement, then the contract shall be classified as an asset or a liability.
	Cash and Cash Equivalents
	For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $145,778 and $139 at December 31, 2013 and 2012, respectively.
	Cash Flows Reporting
	The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period.
	Commitments and Contingencies
	The Company follows ASC 440, Commitments and ASC 450, Loss Contingencies, to report accounting for commitments and contingencies.
	Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.  There were no commitments or contingencies at December 31, 2013 and 2012.
	Earnings per Share
	The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. Basic earnings per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company.
	For the years ended December 31, 2013 and 2012, the effect of common stock equivalents has been excluded from the calculation of diluted earnings per share as their effect would be anti-dilutive.
	The Company does not have any potentially dilutive instruments as of December 31, 2013 and, thus, anti-dilution issues are not applicable.
	At December 31, 2013, there were no stock options.
	Fair Value of Financial Instruments
	The Company follows paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments and paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels.  The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
	Level 1		Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2		Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3		Pricing inputs that are generally unobservable inputs and not corroborated by market data.
	Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.
	The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.  If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts payable, accrued expenses and loans payable approximate their fair values because of the short maturity of these instruments. Loans payable are recorded at their issue value.
	Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.
	It is not, however, practical to determine the fair value of advances from stockholders, if any, due to their related party nature.
	Property and Equipment
	Property and equipment are stated at cost. Depreciation was calculated using the straight-line method over the estimated useful lives of the related assets, ranging from three to seven years.  Expenditures for additions and improvements were capitalized, while repairs and maintenance costs were expensed as incurred.  The cost and related accumulated depreciation of property and equipment sold or otherwise disposed of were removed from the accounts and any gain or loss was recorded in the year of disposal.  Depreciation expense for the years ended December 31, 2013 and 2012 was $2,300 and $0, respectively.
	Related Parties
	The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.  Related party transactions for the periods ending December 31 2013 and 2012 are reflected in Note 8.
	Stock Based Compensation
	ASC 718, Compensation – Stock Compensation, prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired.  Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights.  Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).
	The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, Equity – based Payments to Non-Employees.  Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued.  The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.
	Share-based expense for the years ended December 31, 2013 and 2012 was $3,518,594 and $0, respectively.
	Reclassifications
	Certain balances in previously issued financial statements have been reclassified to be consistent with current period presentation.
	Principles of Consolidation
	The accompanying consolidated financial statements for the year ended December 31, 2013 include the accounts of the Company and its wholly-owned subsidiary, E-Waste Systems of Ohio, Inc. and its subsidiary eWaste Systems Cincinnati, Inc. All significant intercompany balances and transactions have been eliminated in consolidation.
	Concentration of Credit Risk
	For the year ended December 31, 2013, Customer A accounted for 32.1% of the Company’s net revenue. Customer A’s accounts receivable was 28.6% of the Company’s total accounts receivable as of December 31, 2013.   Customer B accounted for approximately 16.2% of the Company’s net revenue and 25.7% of the Company’s accounts receivable for the year ended December 31, 2012. Customer C accounted for approximately 18.6% of the Company’s net revenue for the year ended December 31, 2012. Customer D accounted for 11.2% and 13.0% of the Company’s accounts receivable as of December 31, 2013 and 2012, respectively.
	Accounts Receivable
	Trade accounts receivables are recorded at the invoiced amount and do not bear interest. Amounts collected on trade accounts receivables are included in net cash provided by operating activities in the consolidated cash flow statements. The Company maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers a number of factors, including historical losses, current receivables aging reports, the counter party’s current ability to pay its obligation to the Company, and existing industry. The Company reviews its allowances every month. Past due invoices over 90 days that exceed a specific amount are reviewed individually for collectability. During the years ended December 31, 2013 and 2012, $2,706 and $0 of receivables were charged off against the allowance, respectively. The Company does not have any off-balance sheet exposure related to its customers.
	Inventory
	Inventory is valued at the lower of cost (on a first-in, first-out (FIFO) basis) or market. The Company purchases its inventory direct from the manufacturer and includes these costs in its Cost of Sales as well as its packaging supplies, shipping, freight and duties costs. The Company evaluates inventory for items that have become obsolete. An allowance for obsolescence is established for items that are deemed not able to be sold. Currently, there are no obsolete inventory items.
	Revenue Recognition
	The Company applies the provisions of ASC 605, which provides guidance on the recognition, presentation and disclosure of revenue in financial statements. ASC 605 outlines the basic criteria that must be met to recognize revenue and provides guidance for disclosure related to revenue recognition policies. In general, the Company recognizes revenue related to goods and services provided when (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been rendered, (iii) the fee is fixed or determinable, and (iv) collectability is reasonably assured.
	Revenue from Sales of Brand Licenses
	During the year, the Company sold brand licenses to customers which allow the promotion of business under the E-Waste Systems brand names in selected jurisdictions. The license agreements call for an initial payment plus a percentage of revenues generated under the brand during term of the license agreement. The initial fees are booked to revenues of the Company in the period first sold. License fees earned from subsequent revenues of the licensee company are only booked later after periodic reviews.  The Company will recognize the licensing revenue when collected or when collectability is probable.
	Marketable Securities
	The Company reports its investments in marketable securities under the provisions of ASC 320, Investments in Debt and Equity Securities. All the Company’s marketable securities are classified as “available for sale” securities, as the market value of the securities are readily determinable and the Company’s intention upon obtaining the securities was neither to sell them in the short term nor to hold them to maturity. Pursuant to ASC 320, securities which are classified as “available for sale” are recorded on the Company’s balance sheet at fair market value, with the resulting unrealized holding gains and losses excluded from earnings and reported as other comprehensive income until realized.
	The Company evaluates securities for other-than-temporary impairment at least on a yearly basis, and more frequently when economic or market conditions warrant such evaluation. Consideration is given to the length of time and amount of the loss relative to cost, the nature and financial condition of the issuer and the ability and intent of the Company to hold the investment for a time sufficient to allow any anticipated recovery in fair value. Pursuant to ASC 320-5, other than temporary impairment losses are recorded as impairment expense in the statement of operations during the period in which the impairment is determined.  The Company recorded an impairment expense of $1,445,000 as of December 31, 2013.
	Intangible Assets
	Intangible assets are recorded at the costs associated with the asset. These assets are then amortized using the straight-line method over the remaining useful economic life of each asset type. At each balance sheet date, the unamortized capitalized cost of the each intangible asset will be compared to the net realizable value of that asset. If the unamortized capitalized cost exceeds the net realizable value, then the difference will be written down to the net realizable value.  The Company did not record an impairment expense as of December 31, 2013.
	Cost Method Investments
	Cost method investments are recorded at the costs associated with the investments in accordance with ASC 325-20. The costs are valued at the most readily available source of value with the various aspects of the transaction.  The investments are presented at the cost.  No returns are recorded on the investments unless dividends are received.
Capitalized Software Development Costs
The Company applies the provisions of ASC 985-20, which provides guidance on the recognition, presentation and disclosure of software development costs in financial statements. The costs associated with developing the software is capitalized and will be amortized using the straight-line method over the economic life of the software. At each balance sheet date, the unamortized capitalized cost of the software product will be compared to the net realizable value of that product. If the unamortized capitalized cost exceeds the net realizable value, then the difference will be written down to the net realizable value.
Long-Lived Assets
Long-lived assets include equipment and intangible assets other than those with indefinite lives. We assess the carrying value of our long-lived asset groups when indicators of impairment exist and recognize an impairment loss when the carrying amount of a long-lived asset is not recoverable from the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Indicators of impairment include significant underperformance relative to historical or projected future operating results, significant changes in our use of the assets or in our business strategy, loss of or changes in customer relationships and significant negative industry or economic trends. When indications of impairment arise for a particular asset or group of assets, we assess the future recoverability of the carrying value of the asset (or asset group) based on an undiscounted cash flow analysis. If carrying value exceeds projected, net, undiscounted cash flows, an additional analysis is performed to determine the fair value of the asset (or asset group), typically a discounted cash flow analysis, and an impairment charge is recorded for the excess of carrying value over fair value.
Property and equipment are recorded at historical cost less accumulated depreciation, unless impaired. Depreciation is charged to operations over the estimated useful lives of the assets using the straight-line. Upon retirement or sale, the historical cost of assets disposed of and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized. Expenditures for repairs and maintenance are charged to expense as incurred.  Depreciation is provided using the straight-line method over the estimated useful lives of the assets, which are as follows:
Automobiles and Equipment	5 years
Goodwill
Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations. ASC 350-30-35-4 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment for each reporting unit.  At December 31, 2013, the Company recorded an impairment expense of $761,170 in relation to its debt purchase in December 2013.
Foreign Currency
Monetary assets and liabilities of the Company's foreign operations are translated into U.S. dollars at period-end exchange rates.  Non-monetary assets and liabilities are translated at historical rates. Net exchange gains or losses resulting from such translation are excluded from net loss but are included in comprehensive income and accumulated in a separate component of stockholders' equity. Income and expenses are translated at weighted average exchange rates for the period. Foreign currency transactions denominated in a currency other than the US Dollar, which is the Company’s functional currency, are included in determining net income for the period.
Accumulated Other Comprehensive Income (Loss)
Comprehensive loss includes net loss as currently reported under U.S. GAAP and other comprehensive loss. Other comprehensive loss considers the effects of additional economic events, such as foreign currency translation adjustments, that are not required to be recorded in determining net loss, but rather are reported as a separate component of stockholders’ equity (deficit).
Stock-Based Compensation
Under our stock compensation plan (the “Stock Plan”) which is registered under Form S8, or through newly issued restricted common stock, we pay qualified contractors and advisors common shares in lieu of compensation for services provided including business development, management, technology development, consulting, legal services and accounting services
Income Taxes
The Company utilizes the balance sheet method of accounting for income taxes. Accordingly, The Company is required to estimate its income taxes in each of the jurisdictions in which it operates as part of the process of preparing its consolidated financial statements. This process involves estimating the Company’s actual current tax exposure, including assessing the risks associated with tax audits, together with assessing temporary differences resulting from the different treatment of items for tax and accounting purposes. These differences result in deferred tax assets and liabilities. Due to the evolving nature and complexity of tax rules, it is possible that the Company’s estimates of its tax liability could change in the future, which may result in additional tax liabilities and adversely affect the results of operations, financial condition and cash flows.
Recently Issued Accounting Pronouncements
Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ (“ASC”) is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company.
We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
DISCONTINUED OPERATIONS	'
	Disposition of E-Waste Systems of Ohio, Inc. (formerly Tech Disposal, Inc.)
	On September 20, 2012 the Company’s wholly owned subsidiary, E-Waste Systems (Ohio), Inc. completed the physical transfer of its business and its assets to a company controlled by a minority shareholder in the Company (“the purchaser”). In connection with this transfer the purchaser has agreed to assume payments on the lease on the premises at 1033 Brentnell Avenue, Columbus, Ohio, formerly held by the Company. The value of any consideration receivable arising from the sale, including any gain on disposal, has been fully impaired as its collection is uncertain.  Accordingly, all activity related to the disposal of our Ohio business has been classified as discontinued operations.

ESCROW

ESCROW	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
ESCROW	'
	On November 30, 2013 the Company entered into a Credit Agreement with TCA Global Credit Master Fund (“TCA”) for a loan of up to $5,000,000 with an initial draw of $1,000,000. At the initial funding of the first $1,000,000 on the TCA revolving credit facility, TCA held in reserve/escrow $160,000 pending completion of several post-closing matters.  Those funds have not yet been released.
	As of December 31, 2013, the Company had a balance of $160,000 in escrow.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
PROPERTY AND EQUIPMENT	'
	Property and equipment consisted of the following as of December 31, 2013 and 2012:
		2013			2012
	Equipment	$	165,518		$	-
	Automobiles		20,926
	Less:  accumulated depreciation		(4,724	)		( -	)
	Property and Equipment, Net	$	181,720		$	-
	Depreciation expense for the year ended December 31, 2013 and 2012 was $2,300 and $0, respectively.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
RELATED PARTY TRANSACTIONS	'
	Transactions Involving Non-Officers and Directors
	Effective October 28, 2011 the Company received $12,000 in cash from a related party in exchange for a convertible note payable. The note accrues interest at 12% and is due twelve months from the date of origination or October 28, 2012. The principal balance of the note along with accrued interest is convertible at any time, at the option of the note holder, into the Company's common stock on or before the maturity date at a price of $0.25 per share. The Company recognized $1,440 and $252 of interest expense on the related party convertible note payable leaving a balance in accrued interest of $3,137 and $1,697 as of December 31, 2013 and 2012, respectively. The note has been extended and has a maturity date of October 28, 2014.
	During the year ended December 31, 2013, the Company had receivables from related parties totaling $1,052.  These receivables are expected to be paid back in full the subsequent months.
	Transactions Involving Officers and Directors
	During the year ended December 31, 2013, the Company issued 1,000,000 shares of common stock to the Company’s Chief Executive Officer and Director at $0.008 per share for officer compensation of $8,000.  The Company also issued 10,000,000 shares of common stock to the Company’s Chief Executive Officer and Director at $0.0125 per share for accrued officer compensation of $125,000.  The Company also issued 1,800,000 shares of S-8 registered shares at $.0070 per share valued at $12,600 and 2,500,000 shares of S-8 registered shares at $.003315 per share valued at $8,288 for accrued officer compensation to the Company’s Chief Executive Officer and Director.  The Company also issued 195,000 shares of preferred stock series B at $1.00 per share for accrued officer compensation of $195,000 to the Company’s Chief Executive Officer and Director.  Effective December 23, 2013 the Company’s Chief Executive Officer converted past obligations totaling $23,550 into 1,000,000 shares of the Company’s S8 unrestricted common stock.  The Company issued 3,685,341 shares of common stock to the Company’s former interim Chief Financial Officer at $0.013 per share for compensation expense of $40,154. The Company also recorded $261,532 of additional officer compensation leaving an ending balance of $1,237,273 in accrued officer and director compensation at December 31, 2013.

NOTES_PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTES PAYABLE	'
	Effective October 28, 2011 the Company received $12,000 in cash from a related party in exchange for a convertible note payable. The note accrues interest at 12% and is due twelve months from the date of origination or October 28, 2012. The principal balance of the note along with accrued interest is convertible at any time, at the option of the note holder, into the Company's common stock on or before the maturity date at a price of $0.25 per share. The Company recognized $1,440 and $252 of interest expense on the related party convertible note payable leaving a balance in accrued interest of $3,137 and $1,697 as of December 31, 2013 and December 31, 2012, respectively. The note has been extended and has a maturity date of October 28, 2014.
	Effective February 3, 2012 and February 21, 2012 the Company borrowed $40,000 and $35,000, respectively, from an unrelated third party entity in the form of two promissory notes. The notes bear interest at 14 percent, are unsecured and are due on demand. During the year ended December 31, 2013, the Company recognized $7,714 of interest expense on these notes payable leaving balances in accrued interest of $0 and $403, respectively as of December 31, 2013 and December 31, 2012.
	Effective April 3, 2013 the Company entered into a settlement agreement with the note holder whereby the Company would pay interest to the note holder from inception of the two notes through and including May 31, 2013. Payment of the interest due of $13,653 was made in the form of 2,185,879 shares of Rule 144 Unrestricted common stock.
	It was further agreed that the principal amount of the combined Notes would be paid on a monthly basis in the amounts of $5,833.for the $35,000 Note and $6,667 for the $40,000 Note. Interest will continue to accrue at the agreed upon 14% per annum on each note until the principal balance has been retired.  During the year ending December 31, 2013, the Company made three of the required aggregate monthly payments to the note holder in the form of the Company’s Unrestricted Common Stock. The aggregate payment for both Notes for the month of May 2013 resulted in an issuance of 1,543,210 shares at a price per share of $0.0081. The aggregate payment for both Notes for the month of June 2013 resulted in an issuance of 1,344,086 shares at a price per share of $0.0093.  The aggregate payment for both Notes for the month of July 2013 resulted in an issuance of 828,912 shares at a price per share of $0.001508.
	Effective November 1, 2013 the Company issued an aggregate of 1,253,117 shares of the Company’s unrestricted common stock as payment in full of the existing debt to this note holder as follows:  we issued 644,330 shares at a price of $0.0194 for the month of August; in addition, we issued 256,674 at a price of $0.0487 for the month of September and we also issued 352,113 at a price of $0.0355 for the month of October, 2013.  Upon receipt of all the shares listed in this paragraph, the note holder acknowledged that the Principal Amount of the Note had been paid in full and requested that the interest payment in the form of stock also be issued at this time.
	Effective November 1, 2013, we issued 91,270 unrestricted shares, of the Company’s common stock at a price per share of $0.0355 to the note holder in order to satisfy all interest due on the Note.  The note holder is satisfied that this Note is retired in its entirety.
	Effective February 24, 2012, the Company borrowed $100,000 from an unrelated third party in the form of a Line of Credit. The funds were to support the working capital requirements of E-Waste Systems (Ohio) and specifically, the procurement of electronic waste for refurbishment or recycling. The promissory note accrues interest at 14 percent and is due on March 24, 2013. On April 22, 2013 the Company issued 1,029,479 shares of the Company’s common stock in payment of all interest from inception of the note through May 31, 2013. The note holder has agreed to accept no payment on the principal amount of the note for the present and interest will continue to accrue on the note beginning with June 1, 2013 through the time the note is completely retired. During the period ended December 31, 2013 the Company recognized $14,000 of interest expense and made no payments on this promissory note leaving a balance of $8,167 accrued interest of as of December 31, 2013.
	Effective August 27, 2012, the Company executed a convertible promissory note in the principal sum of $150,000. The consideration to be provided by the note holder is no more than $135,000. A $13,500 (10%) original issue discount (“OID”) applies to the principal sum. The note holder made payments to the Company of $25,000 and $15,000 of the total consideration during the year ended December 31, 2012 and $95,000 through the year ended December 31, 2013. The principal sum due to the note holder is to be prorated based on the consideration actually paid together with the 10% original issue discount that will also be prorated based on the amount of consideration actually paid as well as any other interest or fees. The maturity date is one year from the date of each payment of consideration and is the date upon which the principal sum, as well as any unpaid interest and other fees, shall be due and payable. The OID in respect of the consideration received on the date of execution equaled $4,445 for the year ended December 31, 2012, and $10,556 for the year ended December 31, 2013.Effective February 28, 2013, the note holder elected to convert $7,350 of the principal balance at $0.0049 per share into 1,500,000 shares of the Company’s common stock. In connection with the conversion, the Company recognized a pro rata portion of the unamortized debt discount of $3,625 to interest expense.
	Effective March 20, 2013, the note holder elected to convert an additional $10,647 of the principal balance at $0.005915 per share into 1,800,000 shares of the Company’s common stock. In connection with the conversion, the Company recognized a pro rata portion of the unamortized debt discount of $5,026 to interest expense.
	Effective April 16, 2013, the note holder elected to convert $23,991.29 of the principal balance at a price per share of $0.0089 resulting in the issuance of 2,695,650 shares of the Company’s common stock. In connection with the conversion, the Company recognized a pro rata portion of the unamortized debt discount of $3,658 to interest expense.
	Effective May 6, 2013, the note holder elected to convert $14,750 of the principal balance at a price per share of $0.0059 resulting in the issuance of 2,500,000 shares of the Company’s common stock. In connection with the conversion, the Company recognized a pro rata portion of the unamortized debt discount of $4,384 to interest expense.
	Effective June 13, 2013, the note holder elected to convert $29,813.64 of the principal balance at a price per share of $0.0100 resulting in the issuance of 2,981,397 shares of the Company’s common stock. In connection with the conversion, the Company recognized a pro rata portion of the unamortized debt discount of $4,639 to interest expense.
	Effective August 27, 2013, the note holder elected to convert $30,555.56 of the principal balance at a price per share of $0.0065 resulting in the issuance of 4,700,856 shares of the Company’s common stock. In connection with the conversion, the Company recognized a pro rata portion of the unamortized debt discount of $15,456 to interest expense.
	The note contains a conversion feature wherein the note may be converted to shares of the Company’s common stock at a conversion price of the lesser of $0.01 or 70% of the lowest trade price in the 25 trading days prior to the conversion date. Unless otherwise agreed in writing by both parties, at no time will the holder of the note convert any amount outstanding into common stock that would result in it owning more than 4.99% of the total common stock outstanding. The Company determined the note qualified for derivative liability treatment under ASC 815. The Company recorded initial derivative liabilities of $58,646 and debt discounts of $44,445 on the payment dates of the note for the year ended December 31, 2012, and $404,254 and $105,556 for the year ended December 31, 2013. As of December 31, 2013 and December 31, 2012, the Company had recognized amortization on debt discounts on these notes of $30,854 and $37,814 leaving unamortized debt discounts of $65,586 and $31,111, respectively. See Note 10 for treatment of derivative liability associated with convertible notes payable.
	Subsequent to this, on March 26, 2014, the note holder indicated to the Company that they wished to convert the final amount of money owed on this loan in the amount of $24,444 into Unrestricted Rule 144 stock of the Company at a conversion price of $0.0100.  This conversion has taken place and the company issued 2,444,444 shares of Unrestricted Common Stock on March 28, 2014.  This loan is now considered to be paid in full effective December 31, 2012, the Company negotiated the forgiveness of accounts payable of $50,000 owed to a Company consultant in exchange for the execution of a convertible note payable with a face value of $162,500. On the same date and under the same terms, the Company executed two other convertible notes payable with face values of $11,000 and $29,000 in exchange for services provided to the Company. The notes are unsecured, bear interest at 6% per annum and are due on December 31, 2015. The notes are also convertible, at the option of the holder, into shares of the Company’s common stock at a share price of the lower of $0.0064 or the average of the three lowest volume weighted-average prices per share during the 30 calendar day period immediately prior to the date of conversion
	The intrinsic value of the beneficial conversion features and the debt discounts associated with the equity issued in connection with the convertible debts were recorded based on the relative fair value of the equity in relation to the debt in accordance with ASC 470. The total initial beneficial conversion feature recorded was $25,313. The discount will be amortized and recorded to the statement of operations over the stated term of the notes and is included within interest expense. As of December 31, 2013 and December 31, 2012, the Company had recognized amortization on the debt discounts on this note of $8,622 and $-0- of the total outstanding debt discounts leaving an unamortized debt discounts of $9,832 and $25,313, respectively.
	Effective September 9, 2013, the note holder elected to convert $11,000 of the principal balance and accrued interest of $435 at $0.0064 per share into 1,786,641 shares of the Company’s common stock. In connection with the conversion, the Company recognized a pro rata portion of the unamortized debt discount of $1,109 to interest expense.
	On January 18, 2013, the Company executed a convertible note payable with a face value of $41,557 in exchange for services provided to the Company. This note is unsecured, bears interest at 6% per annum and is due January 18, 2016. The note is convertible, at the option of the holder, into shares of the Company’s common stock at a share price of the lower of $0.0064 or the average of the three lowest volume weighted-average prices per share during the 30 calendar day period immediately prior to the date of conversion. The intrinsic value of the beneficial conversion features and the debt discounts associated with the equity issued in connection with the convertible debt was recorded based on the relative fair value of the equity in relation to the debt in accordance with ASC 470. The total initial beneficial conversion feature recorded was $41,557. The discount will be amortized and recorded to the statement of operations over the stated term of the note and is included within as interest expense. As of December 31, 2013, the Company had recognized amortization on the debt discounts on this note of $13,170 of the total outstanding debt discounts leaving an unamortized debt discounts $28,387.
	Effective March 14, 2014 a settlement was reached with the note holder whereby his note was purchased by an unrelated third party.  This note has been retired in its entirety.
	Effective February 8, 2013, the Company executed a convertible note payable with a face value of $162,500 in exchange for services provided to the Company in the amount of $115,400 and forgiveness of accounts payable of $47,060. The intrinsic value of the beneficial conversion features and the debt discounts associated with the equity issued in connection with the convertible debts were recorded based on the relative fair value of the equity in relation to the debt in accordance with ASC 470. The total initial beneficial conversion feature recorded was $162,500. The discount will be amortized and recorded to the statement of operations over the stated term of the note and is included within as interest expense. As of December 31, 2013, the Company had recognized amortization on the debt discounts on this note of $48,379 of the total outstanding debt discounts leaving an unamortized debt discounts $114,121.
	This note is unsecured, bears interest at 6% per annum and is due February 8, 2016. The note is convertible, at the option of the holder, into shares of the Company’s common stock at a share price of the lower of $0.0064 or the average of the three lowest volume weighted-average prices per share during the 30 calendar day period immediately prior to the date of conversion.
	Effective March 5, 2013, the Company executed a convertible note payable with a face value of $17,417 in exchange for services provided to the Company. This note is unsecured, bears interest at 6% per annum and is due March 5, 2016. The note is convertible, at the option of the holder, into shares of the Company’s common stock at a share price of the lower of $0.0064 or the average of the three lowest volume weighted-average prices per share during the 30 calendar day period immediately prior to the date of conversion. Effective March 14, 2014 a settlement was reached with the note holder whereby his note was purchased by an unrelated third party.  This note has been retired in its entirety.
	The intrinsic value of the beneficial conversion features and the debt discounts associated with equity issued in connection with the convertible debts has been recorded based on the relative fair value of the equity in relation to the debt in accordance with ASC 470. The total initial beneficial conversion feature recorded was $15,371. The discount will be amortized and recorded to the statement of operations over the stated term of the note and is included within as interest expense. As of December 31, 2013, the Company has amortized $6,177 of the total outstanding debt discounts leaving an unamortized debt discount of $11,240.
	Effective June 3, 2013, the Company executed a convertible note payable with a face value of $32,500. This note is unsecured, bears interest at 8% per annum and is due June 2, 2014. The note is convertible, at the option of the holder, into shares of the Company’s common stock at a share price of the average of the three lowest volume weighted-average prices per share during the 10 calendar day period immediately prior to the date of conversion times 55 percent. The Company determined the note qualified for derivative liability treatment under ASC 815. The Company recorded initial derivative liabilities of $60,352 and debt discount of $32,500 on the payment dates of the note for the period ended September 30, 2013.  As of December 31, 2013, the Company had recognized amortization on debt discounts on these notes of $32,500 leaving unamortized debt discounts of $0. See Note 10 for treatment of derivative liability associated with convertible notes payable. Subsequent to this on October 28, 2013, this note was paid in full by the company.
	Effective July 15, 2013, the Company executed a convertible note payable with a face value of $32,500. This note is unsecured, bears interest at 8% per annum and is due April 17, 2014. The note is convertible, at the option of the holder, into shares of the Company’s common stock at a share price of the average of the three lowest volume weighted-average prices per share during the 10 calendar day period immediately prior to the date of conversion times 55 percent. The Company determined the note qualified for derivative liability treatment under ASC 815. The Company recorded initial derivative liabilities of $90,207 and debt discount of $32,500 on the payment dates of the note.  As of December 31, 2013, the Company had recognized amortization on debt discounts on these notes of $32,500 leaving unamortized debt discounts of $0 See Note 10 for treatment of derivative liability associated with convertible notes payable. Subsequent to this, on December 31, 2013, this note was paid in full by the Company.
	Effective August 27, 2013, the Company executed a convertible note payable with a face value of $27,500. This note is unsecured, bears interest at 8% per annum and is due May 29, 2014. The note is convertible, at the option of the holder, into shares of the Company’s common stock at a share price of the average of the three lowest volume weighted-average prices per share during the 10 calendar day period immediately prior to the date of conversion times 55 percent. The Company determined the note qualified for derivative liability treatment under ASC 815. The Company recorded initial derivative liabilities of $116,312 and debt discount of $27,500 on the payment dates of the note for the period ended September 30, 2013.  As of December 31, 2013, the Company had recognized amortization on debt discounts on these notes of $12,600 leaving unamortized debt discounts of $14,900. See Note 10 for treatment of derivative liability associated with convertible notes payable.
	Subsequent to this, on March 10, 2014 this note was paid in full by the Company.
	On June 25, 2013, the Company assumed loans payable with the acquisition of Surf Investments, Ltd. in the amount of $222,928. These loans are non-interest bearing and due upon demand.
	Effective October 1, 2013, the Company executed a convertible note payable with a face value of $32,500. This note is unsecured, bears interest at 8% per annum and is due June 2, 2014. The note is convertible, at the option of the holder, into shares of the Company’s common stock at a share price of the average of the three lowest volume weighted-average prices per share during the 10 calendar day period immediately prior to the date of conversion times 55 percent. The Company determined the note qualified for derivative liability treatment under ASC 815. The Company recorded initial derivative liabilities of $25,339 on the payment dates of the note for the period ended December 31, 2013.  See Note 10 for treatment of derivative liability associated with convertible notes payable.
	Effective December 9, 2013, the Company executed a convertible note payable with a face value of $63,000. This note is unsecured, bears interest at 8% per annum and is due September 9, 2014. The note is convertible, at the option of the holder, into shares of the Company’s common stock at a share price of the average of the three lowest volume weighted-average prices per share during the 10 calendar day period immediately prior to the date of conversion times 55 percent. The Company determined the note qualified for derivative liability treatment under ASC 815. The Company recorded initial derivative liabilities of $75,362 on the payment dates of the note for the period ended December 31, 2013.   See Note 10 for treatment of derivative liability associated with convertible notes payable.
	On November 30, 2013 the Company entered into a Credit Agreement with TCA Global Credit Master Fund for a loan of up to $5.0 Million with an initial draw of $1.0 Million. At the initial funding of the first $1.0 Million on the TCA revolving credit facility, TCA held in reserve/escrow $160,000 pending completion of several post-closing matters.  Those funds have not yet been released.  The debt is secured by assets of the company and its subsidiaries Surf and e-Waste Systems Cincinnati, Inc. and e-Waste Systems Ohio, Inc.  Interest accrues at the rate of Sixteen and One Half Percent (16.50%) per annum, calculated on the actual number of days elapsed over a 360-day year.  Provisions for a Reserve of 15% there is a mandatory repayment of not less than 15% of the gross revenues.  At the present time, this loan is in default.  The Company recorded initial derivative liabilities of $46,027 on the payment dates of the note for the period ended December 31, 2013.  See Note 10 for treatment of derivative liability associated with convertible notes payable.
	The components of notes payable are summarized in the table below:
		31-Dec-13			31-Dec-12
	Convertible note payable to a related party, bearing interest at 12%, unsecured, due on October 28, 2012 (note is in default)	$	12,000		$	12,000
	Notes payable to an unrelated party, bearing interest at 14%, unsecured, due on demand		37,500			75,000
	Note payable to an unrelated party, bearing interest at 14%, unsecured, due on March 24, 2013 (note is in default)		100,000			100,000
	Notes payable to unrelated parties, bearing no interest, unsecured, and due on demand		222,928			-
	Convertible note payable to an unrelated party, bearing interest at 10%, unsecured, due on June 12, 2014		27,778			-
	Convertible note payable to an unrelated party, bearing interest at 10%, unsecured, due on August 14, 2014		27,778			-
	Convertible note payable to an unrelated party, bearing interest at 10%, unsecured, due on September 26, 2014		22,222			-
	Convertible note payable to an unrelated party, bearing interest at 10%, unsecured, due on August 27, 2013 and due on October 10, 2013.		-			44,445
	Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, due on June 2, 2014		32,500			-
	Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, due on April 17, 2014		32,500			-
	Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, due on May 29, 2014		27,500			-
	Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, April 14, 2014		32,500
	Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, September 9, 2014		63,000
	Convertible note payable to an unrelated party, bearing interest at 16.5%, unsecured June 6, 2014		98,830
	Discounts on short-term convertible notes payable		(222,450	)		(31,111	)
	Total short-term debt	$	407,625		$	200,334
	Derivative liability on short-term convertible notes	$	465,880		$	61,545
	Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on December 31, 2015	$	-		$	11,000
	Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on December 31, 2015		29,000			29,000
	Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on December 31, 2015		98,500			162,500
	Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on January 18, 2016		41,557			-
	Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on February 8, 2016		162,500			-
	Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on March 5, 2016		17,417			-
	Unamortized debt discounts on issuances of convertible debt		(182,049	)		(25,313	)
	Total long-term debt	$	166,925		$	177,187

DERIVATIVE_LIABILITY

DERIVATIVE LIABILITY	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
DERIVATIVE LIABILITY	'
	Effective July 31, 2009, the Company adopted ASC 815 which defines determining whether an instrument (or embedded feature) is solely indexed to an entity’s own stock. The conversion terms of the convertible notes executed on June 3, 2013, June 11, 2013, July 15, 2013, August 14, 2013, August 27, 2013 and September 26, 2013 (total unpaid face value of $170,278) are subject to “reset” provisions in the event the Company subsequently issues common stock, stock warrants, stock options or convertible debt with a stock price, exercise price or conversion price lower than conversion price of these notes. If these provisions are triggered, the conversion price of the note will be reduced. As a result, the Company has determined that the conversion features imbedded in the notes are not considered to be solely indexed to the Company’s own stock and are therefore not afforded equity treatment. In accordance with ASC 815, the Company has bi-furcated the conversion feature of the note and recorded a derivative liability.
	ASC 815 requires Company management to assess the fair market value of certain derivatives at each reporting period and recognize any change in the fair market value as another income or expense item. The Company’s only asset or liability measured at fair value on a recurring basis is its derivative liability associated with convertible notes payable.
	At origination, the Company valued the conversion features using the following assumptions: dividend yield of zero, years to maturity of 0.75 to 1.00 year, average risk free rates over between 0.11 and 0.18 percent, and annualized volatility of between 5 and 230 percent to record derivative liabilities of $752,749. At December 31, 2012, the Company revalued the conversion features using the following assumptions: dividend yield of zero, years to maturity of between 0.65 and 0.78 years, risk free rate of 0.16 percent, and annualized volatility of between 234 and 251 percent and determined that, during the year ended December 31, 2012, the Company’s derivative liability decreased by $2,899 to $61,545. The Company recognized a corresponding loss on derivative liability in conjunction with this revaluation in the statement of operations.
	At December 31, 2013, the Company revalued the conversion features using the following assumptions: dividend yield of zero, years to maturity of between 0.55 and 0.99 years, risk free rates of between 0.10 percent and 0.63 percent, and annualized volatility of between 22 and 217 percent and determined that, during the year ended December 31, 2013, the Company’s derivative liability increased by $465,880 to $404,335. The Company recognized a corresponding gain on derivative liability in conjunction with this revaluation.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
COMMITMENTS AND CONTINGENCIES	'
	Legal Proceedings
	As of the date of this filing, the Company is not aware of any current or pending legal actions expected to have a material impact on the company.
	Occupancy Leases
	The Company leased office and warehouse space in Columbus, Ohio under an operating lease. The lease provided for a lease payment of $4,200 per month from December 1, 2012 through November 30, 2013, and a lease payment of $4,400 per month from December 1, 2013 through November 30, 2014, and lease payments thereafter on a month-to-month basis at a rate of $4,568 per month. On September 20, 2012, this lease was assigned to the purchaser as part of the transfer of the Company’s assets and business on September 20, 2012. As such, the Company has no ongoing minimum lease payments associated with the lease.
	Effective February 12, 2013 the Company entered into a Lease Agreement with Evotech Capital Ltd in a commercial building in Shanghai, China. The term of the lease runs from February 12, 2013 through February 12, 2015. The terms of the lease calls for the Company to issue Evotech Capital 250,000 shares of common stock within 180 days of the beginning of the lease term. This represents the only payment required during the term of the lease. The Company has not issued those shares.
	Effective February 6, 2014, EWSI’s wholly owned subsidiary e-Waste Systems Cincinnati, Inc. entered into a lease with DTC Northwest OH LLC, a Delaware limited liability company for its newly operational Cincinnati, Ohio facility.  The building is approximately 126,500 square foot of warehouse building located at 12075 Northwest Blvd., Springdale, OH 45246.  The monthly rent for this facility for Month 1 through 12 of the first year will be $11,916.  The monthly rent for the facility for Month 1 through 12 of the second year will be $12,274.   The monthly rent for the facility for Month 1 through 12 of the third year will be $12,642.
	Operating Leases
	The Company has entered into three operating agreements to operate businesses on behalf of property and business owners. The agreements require facility and equipment payments and personnel payments along with other possible payments in the course of operating these businesses. These agreements are on a quarter-to-quarter basis and can be terminated upon agreement of both parties.
	Contingent Consideration
	In connection with the acquisition of E-Waste Systems of Ohio, Inc. (formerly Tech Disposal, Inc.), this was disclosed in our annual filing with the SEC on Form 10-K, filed April 16, 2013 and incorporated by reference herein.

STOCKHOLDERS_EQUITY

STOCKHOLDERSb EQUITY	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
STOCKHOLDERSb EQUIT	'
	Preferred Stock
	The Company is authorized to issue 10,000,000 shares of Preferred Stock, of which there are 200,000 shares set aside as Series A Convertible Preferred Stock with a par value of $0.001.  As of December 31, 2013, and December 31, 2012, there were 1,680 and 0 shares of Series A Convertible Preferred Stock issued and outstanding, respectively.
	The Series A Preferred Shares have the following provisions:
	Dividends
	Series A convertible preferred stockholders’ are entitled to receive dividends when declared. As of December 31, 2013 and December 31, 2012 no dividends have been declared or paid.
	Liquidation Preferences
	In the event of liquidation, following the sale or disposition of all or substantially all of the Company’s assets, the holders of the Series A Preferred Stock shall be entitled to receive, prior and in preference to any distribution of any of the assets or surplus funds of the Company to the holders of the common stock by reason of their ownership thereof, an amount equal to $1,000 per share.
	Voting Rights
	Each holder of shares of the Series A Preferred Stock is entitled to the number of votes equal to the number of shares of common stock into which the preferred shares are convertible.
	Conversion
	Each share of Series A Preferred Stock is convertible, at the option of the holder, into the number of shares of common stock which is equal to $1,100 divided by the greater of (i) $0.001 or (ii) 90 percent of the volume weighted average closing price for the Company’s common stock during the ten trading days immediately prior to conversion.
	Redemption
	The Series A Preferred Stock shares are redeemable for cash, at the option of the Company any time after the date of issuance, plus all accrued but unpaid dividends, on the following basis:
	(i)	110 percent of the purchase price of each share of Series A Preferred Stock if redeemed any time before the first twelve months of the date of issuance; and
	(ii)	105 percent of the purchase price of each share of Series A Preferred Stock on or after the first twelve months of the date of issuance.
	The Company is authorized to issue 10,000,000 shares of Preferred Stock, of which there are 500,000 shares set aside as Series B Convertible Preferred Stock with a par value of $0.001.  As of December 31, 2013, and December 31, 2012, there were 195,000 and 0 shares of Series B Convertible Preferred Stock issued and outstanding, respectively.
	The Series B Preferred Shares have the following provisions:
	Dividends
	Initially, there will be no dividends due or payable on the Series B Preferred Stock. Any future terms with respect to dividends shall be determined by the Board consistent with the Corporation’s Certificate of Incorporation. Any and all such future terms concerning dividends shall be reflected in an amendment to this Certificate, which the Board shall promptly file or cause to be filed.
	Liquidation Preferences
	If, upon the occurrence of a Liquidation Event, the assets and funds available for distribution among the Holders of the Series B Preferred Stock and Holders of Pari Passu Securities shall be insufficient to permit the payment to such holders of the preferential amounts payable thereon, then the entire assets and funds of the Corporation legally available for distribution to the Series B Preferred Stock and the Pari Passu Securities shall be distributed ratably among such shares in proportion to the ratio that the Liquidation Preference payable on each such share bears to the aggregate Liquidation Preference payable on all such shares.
	Voting Rights
	Each holder of shares of the Series B Preferred Stock is entitled to 1,000 votes per share held.
	Conversion
	The Conversion Price for each share of Series B Preferred Stock in effect on any Conversion Date shall be the greater of $0.20 or (i) Eighty-Five percent (85%) of the average closing bid price of the Common Stock over the Twenty (20) trading days immediately preceding the date of conversion, (ii) but no less than Par Value of the Common Stock. For purposes of determining the closing bid price on any day, reference shall be to the closing bid price for a share of Common Stock on such date on the NASD OTC Bulletin Board, as reported on Bloomberg, L.P. (or similar organization or agency succeeding to its functions of reporting prices).
	Redemption
	The Series B Preferred Stock shares are only redeemable for cash by mutual agreement.
	Preferred Stock Activity for the year ended December 31, 2013
	Effective February 6, 2013, as part of a master license agreement signed with an unrelated third party, the Company issued 650 shares of Series A and in exchange received marketable securities valued at $880,000. The fair value of the preferred stock transferred was based on the trading price on the date of transfer of the marketable securities into which the shares received may be converted based on the conversion terms of the preferred stock. During the period ended December 31, 2013, no unrealized gains or losses were recorded with respect to the preferred shares.
	On June 24, 2013, the Company issued 223 shares of Series A Preferred Stock valued at $27,256 and assumed liabilities of $222,928 in the acquisition of a subsidiary.
	Effective September 3, 2013,  the Company entered into a subscription agreement with an unrelated third party to issue 800 shares of Series A Preferred Shares. The transaction has been recorded at a value or $88,000, which was based on the trading price on date of transfer of the marketable securities into which the share received may be converted based on the conversion terms of the preferred stock and is currently recorded as a subscription receivable on the Company’s balance sheet.  The Company received marketable securities valued at $715,000 in satisfaction of the subscription receivable. The fair value of the preferred stock transferred was based on the trading price on the date of transfer of the marketable securities into which the shares received may be converted based on the conversion terms of the preferred stock. During the year ended December 31, 2013, no unrealized gains or losses were recorded with respect to the preferred shares.
	On August 21, 2013, the Company issued 20,000 shares of Series B Preferred Stock valued at $20,000 or accrued officer compensation to the Company’s Chief Executive Officer and Director.
	On September 3, 2013, the Company issued 230 shares of Series A Preferred Stock valued at $27,273 in the acquisition of a cost investment.
	On September 6, 2013, the Company issued 175,000 in Series B Preferred Stock valued at $65,538 for accrued officer compensation to the Company’s Chief Executive Officer and Director.
	Common Stock
	The Company’s board of directors and majority shareholder approved an amendment to the Articles of Incorporation for the purpose of increasing the authorized common stock from 190,000,000 shares to 490,000,000 shares. The Company’s authorized shares of preferred stock were not affected in this corporate action. As of December 31, 2013 and December 31, 2012, there were 262,734,973 and 106,504,926 shares of common stock issued and outstanding, respectively.
	Subsequent to this, the Company’s board of directors, according to the Bylaws of the Company and the State of Nevada revised statutes, approved an amendment to the Articles of Incorporation for the purpose of increasing the authorized common stock from 490,000,000 shares of common stock to 790,000,000 shares of common stock.  The Company’s authorized shares of preferred stock were not affected in this corporate action.  As of December 31, 2013 there were 261,896,442 shares of common stock issued and outstanding respectively.
	Common Stock Activity for the year ended December 31, 2013
	During the year ended December 31, 2013, the Company issued 105,698,291 shares of common stock at prices ranging from $0.006 to $0.0899 per share for services valued at $3,518,594. The value of the shares issued for services was based on the trading price of the Company’s common stock on the date of issuance.
	During the year ended December 31, 2013, the Company issued 7,623,693 shares of common stock at prices ranging from $.006 to $0.0178 per share for capitalized software development costs valued at $97,014. The value of the shares issued for services was based on the trading price of the Company’s common stock on the date of issuance.
	During the year ended December 31, 2013, the Company issued 44,031,756 shares of common stock at $0.003315 to $0.01508 per share for settlement of all accounts payable, accrued expense, accrued interest and debt transactions valued at $478,362. The value of shares issued for settlement of debt was based on the trading price of the Company’s common stock on the date of issuance or the face value of the debt extinguished.
	During the year ended December 31, 2013, the Company recorded $212,659 to additional paid-in capital for debt discounts recorded on convertible notes payable.
	On September 3, 2013, the Company issued 3,500,000 shares of common stock at $0.0738 per share valued at $258,300 in the acquisition of a minority interest in a cost investment.
	During the year ended December 31, 2013, the Company recorded $5,400 to additional paid-in capital for expenses paid in behalf of the Company by a related party.
	During the year ended December 31, 2013, the Company issued 3,000,000 shares of common stock to Seaside 88, LP at $0.0190 per share valued at $57,000.

ACQUISITION_OF_SUBSIDIARY

ACQUISITION OF SUBSIDIARY	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
ACQUISITION OF SUBSIDIARY	'
	Surf Investments, Ltd. (Surf)
	On June 25, 2013, the Company entered into a binding agreement to acquire 100% of the shares of Surf Investments, Ltd, ("Surf") a California company in the mobile computing and e-waste recycling business. The Company acquired Surf because of it e-waste certifications in the state of California and the access to customers that will benefit the Company in expanding its sales and services. Consideration paid was the assumption of liabilities of $222,928 and the issuance of 223 shares of Series A Preferred Stock valued at $27,256 for a total consideration of $250,184 Results of operations are from the date of acquisition through the end of the period. Fair values of assets and liabilities acquired are estimates of management and the Company is currently in the process of obtaining a third-party valuation on such assets and liabilities.
	The following table shows the assets and liabilities acquired, consideration paid and net assets acquired:
	Assets
	Cash	$	42,549
	Accounts receivable, net		31,028
	Inventories		3,342
	Other current assets		872
	Security deposits		1,942
	Total Assets	$	79,733
	Certifications	$	200,000
	Customer list		71,184
	Total	$	350,917
	Liabilities
	Accounts payable	$	100,733
	Total Liabilities	$	100,733
	Net Assets Acquired	$	250,184

FORMATION_OF_SUBISIDIARY

FORMATION OF SUBISIDIARY	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
FORMATION OF SUBISIDIARY	'
	eWaste Systems Cincinnati Inc (EWS-C) was formed as a wholly owned subsidiary on November 14,, 2013 to acquire certain debt from Fifth Third Bank secured by the assets of WWS Associates d/b/a 2TRG.  The transaction for the purchase of the debt was concluded in December of 2013. Subsequent to the acquisition of the debt, the obligors surrendered the collateral to the Company and EWS-C began operations.

COST_METHOD_INVESTMENT

COST METHOD INVESTMENT	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
COST METHOD INVESTMENT	'
	GoEz Deals, Inc. (GED)
	On August 9, 2013, the Company entered into a binding agreement to acquire 7% of the shares of GoEz Deals, Inc., ("GED") a California company in the mobile computing and e-waste recycling business. The Company acquired GED because of it e-waste certifications in the state of California and the access to customers that will benefit the Company in expanding its sales and services. Consideration paid was the issuance of 230 shares of Series A Preferred Stock valued at $27,273 and the issuance of 3,500,000 shares of common stock at $0.0738 per share valued at $258,300 for a total consideration of $285,573. The investment is recorded at the cost of the investment.  Additional agreements for lease of properties and assets and operation of the business were entered into effective July, 1, 2013.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	The Company adopted certain provisions of ASC Topic 820. ASC 820 defines fair value, provides a consistent framework for measuring fair value under generally accepted accounting principles and expands fair value financial statement disclosure requirements. ASC 820’s valuation techniques are based on observable and unobservable inputs. Observable inputs reflect readily obtainable data from independent sources, while unobservable inputs reflect our market assumptions. ASC 820 classifies these inputs into the following hierarchy:
	Level 1 inputs: Quoted prices for identical instruments in active markets.
	Level 2 inputs: Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value drivers are observable.
	Level 3 inputs: Instruments with primarily unobservable value drivers.
	The following table presents assets and liabilities that are measured and recognized at fair value as of December 31, 2013 and December 31, 2012, on a recurring basis:
	Assets and liabilities measured at fair value on a recurring basis at December 31, 2013	Level 1			Level 2			Level 3				Total
												Carrying
												Value
	Marketable securities		$	-		$	-		$	-			$	-
	Stock warrant derivative liabilities			-			-			(245,008	)			(245,008	)
			$	-		$	-		$	(245,008	)		$	(245,008	)
	Assets and liabilities measured at fair value on a recurring basis at December 31, 2012	Level 1			Level 2			Level 3				Total
												Carrying
												Value
	Marketable securities		$	-		$	-		$	-			$	-
	Stock warrant derivative liabilities			-			-			(61,545	)			(61,545	)
			$	-		$	-		$	(61,545	)		$	(61,545	)

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
SUBSEQUENT EVENTS	'
	On August 27, 2012, the Company executed a promissory note in the principal sum of $150,000. The consideration to be provided by the note holder is no more than $135,000. A $13,500 (10%) original issue discount (“OID”) applies to the principal sum. The note holder made payments to the Company of $25,000 and $15,000 of the total consideration during the year ended December 31, 2012 and $50,000 through the period ended June 30, 2013. As of June 30, 2013, there was a balance outstanding of $53,438 on this note. On August 14, 2013 the Company received an additional payment of $25,000.
	Subsequent to this, on March 26, 2014 the Note Holder elected to convert $24,444.44 into 2,444,444 shares of the Company’s common stock at a price of $.0100.  This conversion has resulted in the original promissory note being paid in full on March 26, 2014.
	On December 31, 2012, two unsecured convertible notes bearing interest at 6% per annum and due on December 31, 2015 were issued with face values of $11,000 and $29,000 in exchange for services provided to the Company. The notes are convertible into shares of the Company’s common stock at a share price of the lower of $0.0064 or the average of the three lowest volume weighted-average prices per share during the 30 calendar day period immediately prior to the date of conversion. On September 9, 2013, the note holder for the $11,000 note elected to convert the entire amount to free trading shares of the Company thereby retiring this note in its entirety.
	Subsequent to this, on February 28, 2014 the Company entered into an agreement with an unrelated third party whereby they would purchase the debt to the note holder of $29,000 plus accrued interest for much more favorable conditions to the Company.  The note for $29,000 to the original note holder has been paid in full and will no longer appear on the books of the Company.
	Effective January 18, 2013, the Company executed a convertible note payable with a face value of $41,557 in exchange for services provided to the Company. This note is unsecured, bears interest at 6% per annum and is due January 18, 2016. The note is convertible into shares of the Company’s common stock at a share price of the lower of $0.0064 or the average of the three lowest volume weighted-average prices per share during the 30 calendar day period immediately prior to the date of conversion. Subsequent to this, during the third quarter, the Company is currently negotiating settlement of this note whereby the existing debt would be purchased from the note holder by an unrelated third party. Cash will be paid to the note holder according to an agreed upon schedule of payments. In return, the unrelated third party has the right to convert the debt at a later date under much more favorable conditions to the Company.  Subsequent to this, on February 28, 2014 the Company entered into an agreement with an unrelated third party whereby they would purchase this note under more favorable conditions to the Company to pay this note in full to the note holder.  The note for $41,557 has been paid in full to the original note holder and will no longer appear on the books of the Company.
	Effective March 5, 2013, the Company executed a convertible note payable with a face value of $17,417 in exchange for services provided to the Company. This note is unsecured, bears interest at 6% per annum and is due March 5, 2016. The note is convertible into shares of the Company’s common stock at a share price of the lower of $0.0064 or the average of the three lowest volume weighted-average prices per share during the 30 calendar day period immediately prior to the date of conversion. Subsequent to this, on February 28, 2014 the Company entered into an agreement with an unrelated third party whereby they would purchase this note under more favorable conditions to the Company to pay this note in full to the note holder.  The note for $17,417 has been paid in full to the original note holder and will no longer appear on the books of the Company. On March 14, 2014 the note holder elected to convert a portion of the notes he holds to 2,000,000 shares of the Company’s common stock.  On April 10, 2014, the note holder elected to convert a portion of the notes he holds to 2,000,000 shares of the Company’s common stock.
	On June 25, 2013, the Company entered into a binding agreement to acquire 100% of the shares of Surf Investments, Ltd a California company in the mobile computing and e-waste recycling business. The Company acquired Surf because of it e-waste certifications in the state of California and the access to customers that will benefit the Company in expanding its sales and services. The consideration paid was the assumption of liabilities of $222,928 and the issuance of 223 shares of Series A Preferred Stock for total consideration of $250,148. Results of operations are from date of acquisition. Fair values are estimates of management and a third-party valuation is in process.
	On March 25, 2014 we entered into a Convertible Promissory Note with an unrelated third party in the amount of $50,000 which carries an interest rate of 12% per annum.  This note will mature in March, 2015.  The issuer of the Note can convert unpaid portions of this Note any time after September 25, 2014.
	On March 7, 2014 we entered into a Convertible Promissory Note with an unrelated third party in the amount of $60,000 with an interest rate of 8% per annum.  This note will mature on February 28, 2015.  The note holder can convert any unpaid balance only after the note has reached its’ maturity date.
	On March 7, 2014 we entered into a Convertible Promissory Note with an additional unrelated third party in the amount of $60,000 with an interest rate of 8% per annum.  This note will mature on March 7, 2015.  The note holder can convert any unpaid balance only after the note has reached its’ maturity date.
	On April 4, 2014 we entered into a Convertible Promissory Note with an unrelated third party in the amount of $55,000 with an interest rate of 8% per annum.  This note will mature on April 4, 2015.  The note holder can convert any unpaid balance after 180 days from the original date of the note.
	On April 7, 2014 we entered into a Convertible Promissory Note with an unrelated third party in the amount of $40,000 with an interest rate of 8% per annum.  This note will mature on April 7, 2015.  The note holder can convert any unpaid balance after 180 days from the original date of the note.
	On March 13, 2014 we entered into a Convertible Promissory Note with an unrelated third party in the amount of $50,000 with an interest rate of 8% per annum.  This note will mature on March 13, 2015.  The note holder can convert any unpaid balance after 180 days from the original date of the note.  This Note also contains a Back End note for $50,000wherein note holder can convert to the Company’s common stock after 180 days and after full cash payment has been made for the convertible shares thereunder.
	On March 21, 2014 we entered into a Convertible Promissory Note with an unrelated third party in the amount of $50,000 with an interest rate of 8% per annum.  This note will mature on March 31, 2015.  The note holder can convert any unpaid balance after 180 days from the original date of the note.
	On March 20, 2014 we entered into a Convertible Promissory Note with an unrelated third party in the amount of $84,000 with an interest rate of 8% per annum.  This note will mature on March 20, 2015.  The note holder can convert any unpaid balance after 180 days from the original date of the note.  On March 20, 2014, we also entered into a Back End Convertible Note with this Note Holder for $84,000.  This note has an interest rate of 8% per annum and will mature on March 20, 2015.  On March 20, 2014 we also entered into a Collateralized Secured Promissory Back End Note with the same note holder in the amount of $84,000 with a Maturity date of November 20, 2104.  The Back End Note and the Collateralized Secured Promissory Note can be offset against one another if the third party does not fund the Back End Note.
	On February 6, 2014 we entered into a promissory note in the amount of $500,000 wherein the Company can elect to take certain amounts against the aggregate amount of $500,000 at their discretion.  Any amount taken by the Company as a draw down against the aggregate amount of the loan, can convert any unpaid balance to the Company’s Rule 144 unrestricted common stock after 180 days have passed.  Subsequent to this note being executed, the Company elected to effect a drawdown of money in the amount of $1,000.
	On March 7, 2014 we entered into a Convertible Promissory note in the amount of $100,000 that carries an interest rate of 8% per annum.  This note will mature on September 7, 2014 and note holder can convert to the Company’s common stock any time after the maturity date.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Basis of Presentation	'
	The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC.  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States
Use of Estimates	'
	The preparation 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.
	In the opinion of management, all adjustments necessary to present fairly the financial position, results of operations, and cash flows at December 31, 2013, and for all periods presented herein, have been made.
Beneficial Conversion Feature	'
	Costs incurred with parties who are providing financing, which include the intrinsic value of beneficial conversion features associated with the underlying debt, are reflected as a debt discount.  These discounts are generally amortized over the life of the related debt.  In certain circumstances, the intrinsic value of the beneficial conversion feature may be greater than the proceeds associated to the convertible instrument.  In such situations, the amount of the discount assigned to the beneficial conversion feature is limited to the amount of the proceeds allocated to the convertible instrument.
	The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities”.
	Professional standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument”.
	The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note.
	The Company evaluated the conversion option embedded in the Series A Preferred Stock and determined, in accordance with the provisions of these statements, that such conversion option does not meet the criteria requiring bifurcation of these instruments. The characteristics of the common stock that is issuable upon a holder’s exercise of the conversion option embedded in the convertible preferred stock are deemed to be clearly and closely related to the characteristics of the preferred shares. Additionally, the Company’s conversion options, if free standing, would not be considered derivatives subject to the accounting guidelines prescribed in accordance with professional standards.
	ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could require net cash settlement, then the contract shall be classified as an asset or a liability.
Cash and Cash Equivalents	'
	For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $145,778 and $139 at December 31, 2013 and 2012, respectively.
Cash Flows Reporting	'
	The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period.
Commitments and Contingencies	'
	The Company follows ASC 440, Commitments and ASC 450, Loss Contingencies, to report accounting for commitments and contingencies.
	Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.  There were no commitments or contingencies at December 31, 2013 and 2012.
Earnings per Share	'
	The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, Earnings per Share. Basic earnings per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company.
	For the years ended December 31, 2013 and 2012, the effect of common stock equivalents has been excluded from the calculation of diluted earnings per share as their effect would be anti-dilutive.
	The Company does not have any potentially dilutive instruments as of December 31, 2013 and, thus, anti-dilution issues are not applicable.
	At December 31, 2013, there were no stock options.
Fair Value of Financial Instruments	'
	The Company follows paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments and paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels.  The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
	Level 1		Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2		Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3		Pricing inputs that are generally unobservable inputs and not corroborated by market data.
	Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.
	The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.  If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts payable, accrued expenses and loans payable approximate their fair values because of the short maturity of these instruments. Loans payable are recorded at their issue value.
	Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.
	It is not, however, practical to determine the fair value of advances from stockholders, if any, due to their related party nature.
Property and Equipment	'
	Property and equipment are stated at cost. Depreciation was calculated using the straight-line method over the estimated useful lives of the related assets, ranging from three to seven years.  Expenditures for additions and improvements were capitalized, while repairs and maintenance costs were expensed as incurred.  The cost and related accumulated depreciation of property and equipment sold or otherwise disposed of were removed from the accounts and any gain or loss was recorded in the year of disposal.  Depreciation expense for the years ended December 31, 2013 and 2012 was $2,300 and $0, respectively.
Related Parties	'
	The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.  Related party transactions for the periods ending December 31 2013 and 2012 are reflected in Note 8.
Stock-Based Compensation	'
	ASC 718, Compensation – Stock Compensation, prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired.  Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights.  Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).
	The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, Equity – based Payments to Non-Employees.  Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued.  The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.
	Share-based expense for the years ended December 31, 2013 and 2012 was $3,518,594 and $0, respectively.
	Under our stock compensation plan (the “Stock Plan”) which is registered under Form S8, or through newly issued restricted common stock, we pay qualified contractors and advisors common shares in lieu of compensation for services provided including business development, management, technology development, consulting, legal services and accounting services
Reclassifications	'
	Certain balances in previously issued financial statements have been reclassified to be consistent with current period presentation.
Principles of Consolidation	'
	The accompanying consolidated financial statements for the year ended December 31, 2013 include the accounts of the Company and its wholly-owned subsidiary, E-Waste Systems of Ohio, Inc. and its subsidiary eWaste Systems Cincinnati, Inc. All significant intercompany balances and transactions have been eliminated in consolidation.
Concentration of Credit Risk	'
	For the year ended December 31, 2013, Customer A accounted for 32.1% of the Company’s net revenue. Customer A’s accounts receivable was 28.6% of the Company’s total accounts receivable as of December 31, 2013.   Customer B accounted for approximately 16.2% of the Company’s net revenue and 25.7% of the Company’s accounts receivable for the year ended December 31, 2012. Customer C accounted for approximately 18.6% of the Company’s net revenue for the year ended December 31, 2012. Customer D accounted for 11.2% and 13.0% of the Company’s accounts receivable as of December 31, 2013 and 2012, respectively.
Accounts Receivable	'
	Trade accounts receivables are recorded at the invoiced amount and do not bear interest. Amounts collected on trade accounts receivables are included in net cash provided by operating activities in the consolidated cash flow statements. The Company maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers a number of factors, including historical losses, current receivables aging reports, the counter party’s current ability to pay its obligation to the Company, and existing industry. The Company reviews its allowances every month. Past due invoices over 90 days that exceed a specific amount are reviewed individually for collectability. During the years ended December 31, 2013 and 2012, $2,706 and $0 of receivables were charged off against the allowance, respectively. The Company does not have any off-balance sheet exposure related to its customers.
Inventory	'
	Inventory is valued at the lower of cost (on a first-in, first-out (FIFO) basis) or market. The Company purchases its inventory direct from the manufacturer and includes these costs in its Cost of Sales as well as its packaging supplies, shipping, freight and duties costs. The Company evaluates inventory for items that have become obsolete. An allowance for obsolescence is established for items that are deemed not able to be sold. Currently, there are no obsolete inventory items.
Revenue Recognition	'
	The Company applies the provisions of ASC 605, which provides guidance on the recognition, presentation and disclosure of revenue in financial statements. ASC 605 outlines the basic criteria that must be met to recognize revenue and provides guidance for disclosure related to revenue recognition policies. In general, the Company recognizes revenue related to goods and services provided when (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been rendered, (iii) the fee is fixed or determinable, and (iv) collectability is reasonably assured.
	Revenue from Sales of Brand Licenses
	During the year, the Company sold brand licenses to customers which allow the promotion of business under the E-Waste Systems brand names in selected jurisdictions. The license agreements call for an initial payment plus a percentage of revenues generated under the brand during term of the license agreement. The initial fees are booked to revenues of the Company in the period first sold. License fees earned from subsequent revenues of the licensee company are only booked later after periodic reviews.  The Company will recognize the licensing revenue when collected or when collectability is probable.
Marketable Securities	'
	The Company reports its investments in marketable securities under the provisions of ASC 320, Investments in Debt and Equity Securities. All the Company’s marketable securities are classified as “available for sale” securities, as the market value of the securities are readily determinable and the Company’s intention upon obtaining the securities was neither to sell them in the short term nor to hold them to maturity. Pursuant to ASC 320, securities which are classified as “available for sale” are recorded on the Company’s balance sheet at fair market value, with the resulting unrealized holding gains and losses excluded from earnings and reported as other comprehensive income until realized.
	The Company evaluates securities for other-than-temporary impairment at least on a yearly basis, and more frequently when economic or market conditions warrant such evaluation. Consideration is given to the length of time and amount of the loss relative to cost, the nature and financial condition of the issuer and the ability and intent of the Company to hold the investment for a time sufficient to allow any anticipated recovery in fair value. Pursuant to ASC 320-5, other than temporary impairment losses are recorded as impairment expense in the statement of operations during the period in which the impairment is determined.  The Company recorded an impairment expense of $1,445,000 as of December 31, 2013.
Intangible Assets	'
	Intangible assets are recorded at the costs associated with the asset. These assets are then amortized using the straight-line method over the remaining useful economic life of each asset type. At each balance sheet date, the unamortized capitalized cost of the each intangible asset will be compared to the net realizable value of that asset. If the unamortized capitalized cost exceeds the net realizable value, then the difference will be written down to the net realizable value.  The Company did not record an impairment expense as of December 31, 2013.
Cost Method Investments	'
	Cost method investments are recorded at the costs associated with the investments in accordance with ASC 325-20. The costs are valued at the most readily available source of value with the various aspects of the transaction. The investments are presented at the cost.  No returns are recorded on the investments unless dividends are received.
Capitalized Software Development Costs	'
	The Company applies the provisions of ASC 985-20, which provides guidance on the recognition, presentation and disclosure of software development costs in financial statements. The costs associated with developing the software is capitalized and will be amortized using the straight-line method over the economic life of the software. At each balance sheet date, the unamortized capitalized cost of the software product will be compared to the net realizable value of that product. If the unamortized capitalized cost exceeds the net realizable value, then the difference will be written down to the net realizable value.
Long-Lived Assets	'
	Long-lived assets include equipment and intangible assets other than those with indefinite lives. We assess the carrying value of our long-lived asset groups when indicators of impairment exist and recognize an impairment loss when the carrying amount of a long-lived asset is not recoverable from the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Indicators of impairment include significant underperformance relative to historical or projected future operating results, significant changes in our use of the assets or in our business strategy, loss of or changes in customer relationships and significant negative industry or economic trends. When indications of impairment arise for a particular asset or group of assets, we assess the future recoverability of the carrying value of the asset (or asset group) based on an undiscounted cash flow analysis. If carrying value exceeds projected, net, undiscounted cash flows, an additional analysis is performed to determine the fair value of the asset (or asset group), typically a discounted cash flow analysis, and an impairment charge is recorded for the excess of carrying value over fair value.
	Property and equipment are recorded at historical cost less accumulated depreciation, unless impaired. Depreciation is charged to operations over the estimated useful lives of the assets using the straight-line. Upon retirement or sale, the historical cost of assets disposed of and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized. Expenditures for repairs and maintenance are charged to expense as incurred.  Depreciation is provided using the straight-line method over the estimated useful lives of the assets, which are as follows:
	Automobiles and Equipment	5 years
Goodwill	'
	Goodwill represents the excess of the purchase price over the fair value of net assets acquired in business combinations. ASC 350-30-35-4 requires that goodwill be tested for impairment at the reporting unit level (operating segment or one level below an operating segment) on an annual basis and between annual tests when circumstances indicate that the recoverability of the carrying amount of goodwill may be in doubt. Application of the goodwill impairment test requires judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value. Significant judgments required to estimate the fair value of reporting units include estimating future cash flows, determining appropriate discount rates and other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value and/or goodwill impairment for each reporting unit.  At December 31, 2013, the Company recorded an impairment expense of $761,170 in relation to its debt purchase in December 2013.
Foreign Currency	'
	Monetary assets and liabilities of the Company's foreign operations are translated into U.S. dollars at period-end exchange rates.  Non-monetary assets and liabilities are translated at historical rates. Net exchange gains or losses resulting from such translation are excluded from net loss but are included in comprehensive income and accumulated in a separate component of stockholders' equity. Income and expenses are translated at weighted average exchange rates for the period. Foreign currency transactions denominated in a currency other than the US Dollar, which is the Company’s functional currency, are included in determining net income for the period.
Accumulated Other Comprehensive Income (Loss)	'
	Comprehensive loss includes net loss as currently reported under U.S. GAAP and other comprehensive loss. Other comprehensive loss considers the effects of additional economic events, such as foreign currency translation adjustments, that are not required to be recorded in determining net loss, but rather are reported as a separate component of stockholders’ equity (deficit).
Income Taxes	'
	The Company utilizes the balance sheet method of accounting for income taxes. Accordingly, The Company is required to estimate its income taxes in each of the jurisdictions in which it operates as part of the process of preparing its consolidated financial statements. This process involves estimating the Company’s actual current tax exposure, including assessing the risks associated with tax audits, together with assessing temporary differences resulting from the different treatment of items for tax and accounting purposes. These differences result in deferred tax assets and liabilities. Due to the evolving nature and complexity of tax rules, it is possible that the Company’s estimates of its tax liability could change in the future, which may result in additional tax liabilities and adversely affect the results of operations, financial condition and cash flows.
Recent Accounting Pronouncements	'
	Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ (“ASC”) is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company.
	We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Schedule of Depreciable Lives for Property and Equipment	'
	Depreciation is provided using the straight-line method over the estimated useful lives of the assets, which are as follows:
	Automobiles and Equipment	5 years

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Schedule of Property and Equipment	'
	Property and equipment consisted of the following as of December 31, 2013 and 2012:
		2013			2012
	Equipment	$	165,518		$	-
	Automobiles		20,926
	Less:  accumulated depreciation		(4,724	)		( -	)
	Property and Equipment, Net	$	181,720		$	-

NOTES_PAYABLE_Tables

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Schedule of components of notes payable	'
	The components of notes payable are summarized in the table below:
		31-Dec-13			31-Dec-12
	Convertible note payable to a related party, bearing interest at 12%, unsecured, due on October 28, 2012 (note is in default)	$	12,000		$	12,000
	Notes payable to an unrelated party, bearing interest at 14%, unsecured, due on demand		37,500			75,000
	Note payable to an unrelated party, bearing interest at 14%, unsecured, due on March 24, 2013 (note is in default)		100,000			100,000
	Notes payable to unrelated parties, bearing no interest, unsecured, and due on demand		222,928			-
	Convertible note payable to an unrelated party, bearing interest at 10%, unsecured, due on June 12, 2014		27,778			-
	Convertible note payable to an unrelated party, bearing interest at 10%, unsecured, due on August 14, 2014		27,778			-
	Convertible note payable to an unrelated party, bearing interest at 10%, unsecured, due on September 26, 2014		22,222			-
	Convertible note payable to an unrelated party, bearing interest at 10%, unsecured, due on August 27, 2013 and due on October 10, 2013.		-			44,445
	Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, due on June 2, 2014		32,500			-
	Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, due on April 17, 2014		32,500			-
	Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, due on May 29, 2014		27,500			-
	Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, April 14, 2014		32,500
	Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, September 9, 2014		63,000
	Convertible note payable to an unrelated party, bearing interest at 16.5%, unsecured June 6, 2014		98,830
	Discounts on short-term convertible notes payable		(222,450	)		(31,111	)
	Total short-term debt	$	407,625		$	200,334
	Derivative liability on short-term convertible notes	$	465,880		$	61,545
	Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on December 31, 2015	$	-		$	11,000
	Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on December 31, 2015		29,000			29,000
	Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on December 31, 2015		98,500			162,500
	Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on January 18, 2016		41,557			-
	Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on February 8, 2016		162,500			-
	Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on March 5, 2016		17,417			-
	Unamortized debt discounts on issuances of convertible debt		(182,049	)		(25,313	)
	Total long-term debt	$	166,925		$	177,187

ACQUISITION_OF_SUBSIDIARY_Tabl

ACQUISITION OF SUBSIDIARY (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Schedule of acquired assets and liabilities	'
	The following table shows the assets and liabilities acquired, consideration paid and net assets acquired:
	Assets
	Cash	$	42,549
	Accounts receivable, net		31,028
	Inventories		3,342
	Other current assets		872
	Security deposits		1,942
	Total Assets	$	79,733
	Certifications	$	200,000
	Customer list		71,184
	Total	$	350,917
	Liabilities
	Accounts payable	$	100,733
	Total Liabilities	$	100,733
	Net Assets Acquired	$	250,184

FAIR_VALUE_OF_FINANCIAL_INSTRU1

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Schedule of Assets and Liabilities Measured at Fair Value	'
	The following table presents assets and liabilities that are measured and recognized at fair value as of December 31, 2013 and December 31, 2012, on a recurring basis:
	Assets and liabilities measured at fair value on a recurring basis at December 31, 2013	Level 1			Level 2			Level 3				Total
												Carrying
												Value
	Marketable securities		$	-		$	-		$	-			$	-
	Stock warrant derivative liabilities			-			-			(245,008	)			(245,008	)
			$	-		$	-		$	(245,008	)		$	(245,008	)
	Assets and liabilities measured at fair value on a recurring basis at December 31, 2012	Level 1			Level 2			Level 3				Total
												Carrying
												Value
	Marketable securities		$	-		$	-		$	-			$	-
	Stock warrant derivative liabilities			-			-			(61,545	)			(61,545	)
			$	-		$	-		$	(61,545	)		$	(61,545	)

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Going Concern Details Narrative	'	'
Incurred net losses	($7,157,176)	($1,568,257)
Working capital deficits	$3,571,096	$1,907,841

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies Details	'
Automobiles and Equipment	'5 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash and cash equivalents	$145,778	$139	$6,493
Depreciation	2,300	'	'
Share-based expense	3,518,594	0	'
Allowance of bad debts on current accounts receivable	2,706	0	'
Impairment expense of Marketable Securities	1,445,000	'	'
Impairment expense of goodwill	$741,170	'	'
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Customer A [Member]	'	'	'
Concentration of Credit Risk	32.10%	'	'
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Customer B [Member]	'	'	'
Concentration of Credit Risk	16.20%	'	'
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Customer C [Member]	'	'	'
Concentration of Credit Risk	'	18.60%	'
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Customer D [Member]	'	'	'
Concentration of Credit Risk	11.20%	'	'
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer A [Member]	'	'	'
Concentration of Credit Risk	'	28.60%	'
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer B [Member]	'	'	'
Concentration of Credit Risk	'	25.70%	'
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer D [Member]	'	'	'
Concentration of Credit Risk	'	13.00%	'

ESCROW_Details_Narrative

ESCROW (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Escrow Details Narrative	'	'
Escrow	$160,000	'

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Property And Equipment Details	'	'
Equipment	$165,518	'
Automobiles	20,926	'
Less:B B accumulated depreciation	-4,724	'
Property and Equipment, Net	$181,720	'

PROPERTY_AND_EQUIPMENT_Details1

PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property And Equipment Details Narrative	'	'
Depreciation expense	$2,300	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Receivables from related parties	$1,052	'
Officers Compensation	629,517	770,890
Related Party [Member]	'	'
Interest expense convertible debt	1,440	252
Accrued Interest Payable	3,137	1,697
Preferred Stock Series B [Member]	'	'
Shares Issued During Period	195,000	'
Price per Share	$1	'
Officers [Member]	'	'
Shares Issued During Period	2,500,000	'
Price per Share	$0.00	'
Officers Compensation	8,000	'
Accrued Officer Compensation	1,237,273	'
CEO S-8 Registered [Member]	'	'
Shares Issued During Period	1,800,000	'
Price per Share	$0.01	'
Officers Compensation	12,600	'
CEO [Member]	'	'
Shares Issued During Period	10,000,000	'
Price per Share	$0.01	'
Officers Compensation	125,000	'
CEO [Member] | Preferred Stock Series B [Member]	'	'
Officers Compensation	195,000	'
CFO [Member]	'	'
Shares Issued During Period	3,685,341	'
Price per Share	$0.01	'
Officers Compensation	$40,154	'

NOTES_PAYABLE_Details

NOTES PAYABLE (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Max Ownership Outstanding Stock	'	'
Convertible note payable to a related party, bearing interest at 12%, unsecured, due on October 28, 2012 (note is in default)	$12,000	$12,000
Notes payable to an unrelated party, bearing interest at 14%, unsecured, due on demand	37,500	75,000
Note payable to an unrelated party, bearing interest at 14%, unsecured, due on March 24, 2013 (note is in default)	100,000	100,000
Notes payable to unrelated parties, bearing no interest, unsecured, and due on demand	222,928	'
Convertible note payable to an unrelated party, bearing interest at 10%, unsecured, due on June 12, 2014	27,778	'
Convertible note payable to an unrelated party, bearing interest at 10%, unsecured, due on August 14, 2014	27,778	'
Convertible note payable to an unrelated party, bearing interest at 10%, unsecured, due on September 26, 2014	22,222	'
Convertible note payable to an unrelated party, bearing interest at 10%, unsecured, due on August 27, 2013 and due on October 10, 2013.	'	44,445
Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, due on June 2, 2014	32,500	'
Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, due on April 17, 2014	32,500	'
Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, due on May 29, 2014	27,500	'
Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, April 14, 2014	32,500	'
Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, September 9, 2014	63,000	'
Convertible note payable to an unrelated party, bearing interest at 16.5%, unsecured June 6, 2014	98,830	'
Discounts on short-term convertible notes payable	-222,450	-31,111
Total short-term debt	407,625	200,334
Derivative liability on short-term convertible notes	465,880	61,545
Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on December 31, 2015	'	11,000
Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on December 31, 2015	29,000	29,000
Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on December 31, 2015	98,500	162,500
Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on January 18, 2016	41,557	'
Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on February 8, 2016	162,500	'
Convertible note payable to an unrelated party, bearing interest at 6%, unsecured, due on March 5, 2016	17,417	'
Unamortized debt discounts on issuances of convertible debt	-182,049	-25,313
Total long-term debt	$166,925	$177,187

NOTES_PAYABLE_Details_Narrativ

NOTES PAYABLE (Details Narrative) (USD $)

12 Months Ended

4 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Working Capital Loan [Member]

Promissory Note [Member]

Promissory Note [Member]

Promissory Note [Member]

Promissory Note [Member]

Promissory Note [Member]

Promissory Note [Member]

Consultant [Member]

Consultant [Member]

Unrelated Third Party [Member]

Unrelated Third Party [Member]

Unrelated Third Party [Member]

Related Party [Member]

Related Party [Member]

Convertible Debt [Member]

Convertible Debt [Member]

Convertible Debt [Member]

Convertible Debt [Member]

Convertible Debt [Member]

Convertible Debt [Member]

Payment1 [Member]

Payment2 [Member]

Derivative Liability [Member]

Derivative Liability [Member]

Feb3 [Member]

Feb21 [Member]

August27 [Member]

July15 [Member]

Jun3 [Member]

Feb8 [Member]

Jan18 [Member]

Mar5 [Member]

Proceeds from Notes Payable

$373,080

$215,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument Interest Rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6.00%

'

'

8.00%

'

'

'

Interest Expense

297,922

59,228

14,000

'

'

'

'

'

'

'

'

7,714

'

'

1,440

252

'

'

'

'

'

'

Notes Payable

'

'

'

'

'

'

'

'

'

'

'

'

0

403

3,137

1,697

'

'

'

'

'

'

Interest Payable

'

'

8,167

'

'

'

'

'

'

'

'

'

'

'

3,137

1,697

'

'

'

'

'

'

Original Issue Discount

'

'

'

10,556

4,445

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Payments of Note Payable

'

'

'

95,000

'

25,000

15,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Minimum Price Per Share

'

'

'

$0.01

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percent of Trade Price

'

'

'

$70

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Prior Trading Days

'

'

'

'25

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Max Ownership Outstanding Stock

'

'

'

$4.99

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Derivative Liabilities

404,335

61,545

'

58,646

58,646

'

'

65,586

31,111

'

'

'

'

'

'

'

'

'

60,352

'

'

'

Debt Discounts

'

'

'

105,556

44,445

'

'

30,854

37,814

9,832

25,313

'

'

'

'

'

14,900

0

0

114,121

28,387

11,240

Amortization of Debt Discounts

166,045

13,334

'

10,556

4,445

'

'

'

'

8,622

'

'

'

'

'

'

'

'

'

'

'

'

Conversion of Debt

'

'

'

'

'

'

'

'

'

'

162,500

'

'

'

'

'

'

'

'

'

'

'

Debt Issued for Service

'

'

'

'

'

'

'

'

'

'

$11,000

'

'

'

'

'

'

'

'

'

'

'

DERIVATIVE_LIABILITY_Details_N

DERIVATIVE LIABILITY (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Risk Free Rate Minumum	'	'	'
Dividend Yield	0.00%	0.00%	0.00%
Risk Free Rate Minumum	0.10%	0.16%	0.11%
Risk Free Rate Maximum	0.63%	'	0.18%
Volatility Minimum	22.00%	234.00%	5.00%
Volatility Maximum	217.00%	251.00%	230.00%
Derivative Liability	$404,335	$61,545	'
Years to Maturity Minimum	'7 months 28 days	'7 months 24 days	'
Years to Maturity Maximum	'11 months 12 days	'9 months 11 days	'

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERSb EQUITY (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Preferred Stock Shares Authorized	10,000,000	10,000,000
Preferred Stock Par Value	$0.00	$0.00
Preferred Stock Shares Issued	195,000	0
Preferred stock, shares outstanding	195,000	0
Preferred Stock Redemption Price	'	$100
Preferred Stock Conversion Price per Share	'	110
Face Value Preferred Stock	'	$100
Common Stock Authorized	490,000,000	490,000,000
Common stock, shares issued	262,734,973	106,504,926
Common stock, shares outstanding	262,734,973	106,504,926
Increase in Additional Paid in Capital for Debt Discounts	$212,659	'
Increase in Additional Paid in Capital Variable Interest Entity	15,340	'
Additional paid-in capital for expenses paid	5,400	'
Series A [Member]	'	'
Preferred Stock Shares Authorized	200,000	'
Preferred Stock Par Value	$0.00	'
Preferred Stock Shares Issued	1,680	0
Preferred stock, shares outstanding	1,680	0
Series B [Member]	'	'
Preferred Stock Shares Authorized	500,000	'
Preferred Stock Par Value	$0.00	'
Preferred Stock Shares Issued	195,000	0
Preferred stock, shares outstanding	195,000	0
SoftwareDevelopmentCostsMember	'	'
Shares Issued During Period	7,623,693	'
Stock Issued Price Minimum Range	$0.01	'
Stock Issued Price Max Range	$0.02	'
Value of Share	97,014	'
Settlement of Debt [Member]	'	'
Shares Issued During Period	44,031,756	'
Stock Issued Price Minimum Range	$0.00	'
Stock Issued Price Max Range	$0.02	'
Value of Share	478,362	'
Services [Member]	'	'
Shares Issued During Period	105,698,291	'
Stock Issued Price Minimum Range	$0.01	'
Stock Issued Price Max Range	$0.09	'
Value of Share	$3,518,594	'

FAIR_VALUE_OF_FINANCIAL_INSTRU2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Marketable securities	'	'
Stock warrant derivative liabilities	-245,008	-61,545
Total	-245,008	-61,545
Level 1 [Member]	'	'
Marketable securities	'	'
Stock warrant derivative liabilities	'	'
Total	'	'
Level 2 [Member]	'	'
Marketable securities	'	'
Stock warrant derivative liabilities	'	'
Total	'	'
Level 3 [Member]	'	'
Marketable securities	'	'
Stock warrant derivative liabilities	-245,008	-61,545
Total	($245,008)	($61,545)

ACQUISITION_OF_SUBSIDIARY_Deta

ACQUISITION OF SUBSIDIARY (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Assets	'	'	'
Cash	$145,778	$139	$6,493
Accounts receivable	63,217	'	'
Inventories	5,752	'	'
Other current assets	3,833	'	'
Security deposits	3,270	'	'
Total Assets	1,174,206	139	'
Liabilities	'	'	'
Accounts payable	480,259	339,684	'
Total Liabilities	3,950,728	2,026,105	'
Surf Investments [Member]	'	'	'
Assets	'	'	'
Cash	42,549	'	'
Accounts receivable	31,028	'	'
Inventories	3,342	'	'
Other current assets	872	'	'
Security deposits	1,942	'	'
Total Assets	79,733	'	'
Certifications	200,000	'	'
Customer list	71,184	'	'
Total	350,917	'	'
Liabilities	'	'	'
Accounts payable	100,733	'	'
Total Liabilities	100,733	'	'
Net Assets Acquired	$250,184	'	'