E-Waste Systems (EWSI) Inactive 10-Q/A6 Aug 142013 Q3 Quarterly report (amended)Financial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2013	Jul. 29, 2014
Document And Entity Information	'	'
Entity Registrant Name	'EWaste Systems, Inc.	'
Entity Central Index Key	'0001488309	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'true	'
Amendment Description	'This revision of filing is being made in order to update financials to eliminate consolidation with Variable Interest Entity and to conform to final audited results provided in the 2013 10-K.	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	450,115,424
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
CURRENT ASSETS:	'	'
Cash and cash equivalents	$45,246	$139
Accounts receivable, net	47,131	'
Related parties receivable	750	'
Inventory	6,520	'
Total Current Assets	99,647	139
Property and equipment, net	'	'
Security deposits	1,589	'
Intangible assets	345,605	'
Investments	285,573	'
TOTAL ASSETS	732,414	139
CURRENT LIABILITIES:	'	'
Accounts payable and accrued expenses	448,493	339,684
Accounts payable, related party	1,228,738	1,247,355
Deferred revenue	2,046	'
Short-term notes payable	137,500	175,000
Short-term related party convertible notes payable, net	12,000	12,000
Short-term convertible notes payable, net	35,177	13,334
Derivative liability on short-term convertible notes payable	306,790	61,545
Total Current Liabilities	2,170,744	1,848,918
Long-term convertible notes payable, net	230,944	177,187
TOTAL LIABILITIES	2,401,688	2,026,105
STOCKHOLDERS' DEFICIT	'	'
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; 232,560,140 and 106,504,926 shares issued and outstanding, respectively	232,560	106,505
Additional paid-in capital	5,840,314	904,032
Accumulated deficit	-7,742,345	-3,036,503
TOTAL STOCKHOLDERS' DEFICIT	-1,669,274	-2,025,966
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$732,414	$139

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 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	232,560,140	106,504,926
Common stock, shares outstanding	232,560,140	106,504,926

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
Condensed Consolidated Statements of Operations (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
NET REVENUES:	'	'	'	'
Product sales revenue	$106,041	'	$274,415	'
Service revenue	71,483	'	160,121	'
TOTAL REVENUES	177,524	'	434,536	'
Cost of sales	105,755	'	249,639	'
GROSS PROFIT	71,769	'	184,897	'
OPERATING EXPENSES	'	'	'	'
Officer and director compensation	313,590	241,582	538,107	608,024
Professional fees	1,532,155	12,436	2,071,249	91,402
Impairment in available for sale securities	715,000	'	1,445,000	'
General and administrative	101,107	1,965	345,135	39,190
TOTAL OPERATING EXPENSES	2,661,852	255,983	4,399,491	738,616
LOSS FROM OPERATIONS	-2,590,083	-255,983	-4,214,594	-738,616
OTHER (EXPENSE) INCOME:	'	'	'	'
Interest expense	-78,651	-19,231	-247,679	-27,298
Change in derivative liability	-288,319	2,593	-245,245	9,964
Loss on settlement of contingent consideration	'	'	'	-66,671
TOTAL OTHER (EXPENSE) INCOME	-366,970	-16,638	-492,924	-84,005
Loss from Operations before Income Taxes	-2,957,053	-272,621	-4,707,518	-822,621
Provision for Income Taxes	'	'	'	'
NET LOSS FROM CONTINUING OPERATIONS	-2,957,053	-272,621	-4,707,518	-822,621
Gain (Loss) from Discontinued Operations, net of Income Taxes	-3,500	-30,659	143	-89,068
Loss on disposal of discontinued operations	'	-46,609	'	-46,609
NET LOSS	($2,960,553)	($349,889)	($4,707,375)	($958,298)
Basic and Diluted Loss per Share from Continuing Operations	($0.01)	$0	($0.03)	($0.01)
Basic and Diluted loss per Share from Discontinued Operations	$0	$0	$0	$0
NET LOSS PER SHARE - BASIC AND DILUTED	$0.01	$0	($0.03)	($0.01)
Weighted average number of shares outstanding during the period - Basic and Diluted	228,588,198	102,872,317	166,317,420	101,632,600

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
Condensed Consolidated Statements of Cash Flows (USD $)	Sep. 30, 2013	Sep. 30, 2012
Cash Flows From Operating Activities:	'	'
Net loss from continuing operations	($4,707,518)	($822,621)
Adjustment to reconcile net loss to net cash used in operating activities:	'	'
Bad debt provision	2,700	'
Amortization of intangible assets	21,594	'
Origination interest charge	10,556	'
Convertible notes payable executed for services	117,940	'
Amortization of debt discounts	158,843	16,223
Change in derivative liability	245,245	-9,964
Impairment in available for sale securities	1,445,000	'
Common stock issued for services	2,104,255	93,930
Loss on conversion of debt	43,970	'
Contributed capital	95,420	'
Loss on settlement of contingent considerations	'	66,671
Changes in operating assets and liabilities:	'	'
Accounts receivable, net	-49,831	'
Related parties receivable	-750	'
Inventory	-6,520	'
Accounts payable and accrued expenses	309,735	-55,579
Accrued expenses, related parties	322,271	561,737
Deferred revenue	2,046	'
NET CASH PROVIDED BY (USED IN) CONTINUING OPERATING ACTIVITIES	114,956	-149,603
NET CASH PROVIDED BY (USED IN) DISCONTINUED OPERATING ACTIVITIES	143	-102,390
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	115,099	-251,993
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Payments towards security deposits	-1,589	'
Payments towards intangible assets	-247,153	'
NET CASH USED IN CONTINUING INVESTING ACTIVITIES	-248,742	'
NET CASH USED IN INVESTING ACTIVITIES	-248,742	'
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from convertible notes payable	178,750	'
Expenses paid on behalf of Company	'	43,500
Proceeds from notes issued	'	200,000
Proceeds from contributed capital	'	2,000
NET CASH PROVIDED BY CONTINUING FINANCING ACTIVITIES	178,750	245,500
NET CASH PROVIDED BY FINANCING ACTIVITIES	178,750	245,500
Net increase (decrease) in cash and cash equivalents	45,107	-6,493
Cash and cash equivalents, beginning of period	139	6,493
Cash and cash equivalents, end of period	45,246	'
SUPPLEMENTAL CASH FLOW INFORMATION:	'	'
Cash paid for interest	'	3,710
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	120,046	'
Convertible notes payable executed for accounts payable and accrued expenses	112,284	'
Debt discounts on convertible notes payable	419,550	'
Conversions of convertible notes payable into shares of common stock	120,723	140,664
Issuance of common stock as payment towards accounts payable, accrued interest and accrued expenses, related parties	106,473	'
Common stock issued for conversion of preferred stock for settlement of deferred consideration	'	$378,409

BACKGROUND_INFORMATION

BACKGROUND INFORMATION	9 Months Ended
BACKGROUND INFORMATION	Sep. 30, 2013
Notes to Financial Statements	'
NOTE 1 - 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.

	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.

	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, 2013 June 30, 2013 and September 30, 2013. 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 September 30, 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 nine months ended September 30, 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	9 Months Ended
GOING CONCERN	Sep. 30, 2013
Notes to Financial Statements	'
NOTE 2 - 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 $4,707,375 and $958,298 during the nine months ended September 30, 2013 and 2012, respectively. Cash on hand will not be sufficient to cover debt repayments scheduled as of September 30, 2013 and operating expenses and capital expenditure requirements for at least twelve months from the consolidated balance sheet date. As of September 30, 2013 and the year ended December 31, 2012, the Company had working capital deficits of $2,071,097 and $1,848,779, 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.

RESTATEMENT

RESTATEMENT	9 Months Ended
RESTATEMENT	Sep. 30, 2013
Notes to Financial Statements	'
NOTE 3 - RESTATEMENT	'
	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, 2013, June 30, 2013, and September 30, 2013. Upon further analysis, prior to filing its 10-K for the year ended December 31, 2013, the Company concluded that consolidation was not proper. Accordingly, the Company has not consolidated Xufu in the quarterly statements for the nine months ended September 30, 2013.

	The following represents the changes to the restated consolidated financial statements as of and for the nine months ended September 30, 2013:

	Condensed Consolidated Balance Sheets
	(Unaudited)

			Restated				Amended
			30-Sep-13				30-Sep-13				Differences
	ASSETS
	Current Assets
	Cash		$	45,246			$	44,988			$	258
	Accounts receivable			47,131				2,645,213				(2,598,082	)
	Related parties receivable			750				-				750
	Inventory			6,520				536,984				(530,464	)
	Other current assets			-				1,009				(1,009	)
	Marketable securities, available-for-sale			-				1,595,000				(1,595,000	)
	Total Current Assets			99,647				4,823,194				(4,723,547	)

	License fees receivables			-				375,000				(375,000	)
	Security deposits			1,589				-				1,589
	Intangible assets, net			345,605				345,605				-
	Investments			285,573				285,573				-
	Other assets			-				1,942				(1,942	)
	Total Assets		$	732,414			$	5,831,314			$	(5,098,900	)

	LIABILITIES AND STOCKHOLDERS' DEFICIENCY
	Current Liabilities
	Accounts payable and accrued expenses		$	448,493			$	2,153,861			$	(1,705,368	)
	Accounts payable - related party			1,228,738				1,216,222				12,516
	Checks in excess of bank			-				1,258,168				(1,258,168	)
	Deferred revenue			2,046				-				2,046
	Short-term notes payable			137,500				360,428				(222,928	)
	Short-term related party convertible notes payable, net			12,000				12,000				-
	Short-term convertible notes payable, net			35,177				35,197				(20	)
	Derivative liability on short-term convertible notes payable			306,790				245,008				61,782
	Total Current Liabilities			2,170,744				5,280,884				(3,110,140	)

	Long-Term Liabilities
	Long-term convertible notes payable, net			230,944				166,925				64,019
	Total Long-Term Liabilities			230,944				166,925				64,019
	Total Liabilities			2,401,688				5,447,809				(3,046,121	)

	Stockholders' Deficiency
	Preferred Series A stock, $0.001 par value; 9,500,000 shares authorized, 1,903 and 0 shares issued and outstanding, respectively			2				2				-
	Preferred Series B stock, $0.001 par value; 500,000 shares authorized, 195,000 and 0 shares issued and outstanding, respectively			195				195				-
	Common stock, $0.001 par value; 490,000,000 shares authorized, 32,560,140 and 106,504,926 shares issued and outstanding, respectively			232,560				242,782				(10,222	)
	Additional paid-in capital			5,840,314				5,634,977				205,337
	Accumulated other comprehensive income			-				705				(705	)
	Accumulated deficit			(7,742,345	)			(5,495,156	)			(2,247,189	)
	Total Stockholders' Deficiency			(1,669,274	)			383,505				(2,052,779	)

	Total Liabilities and Stockholders' Deficiency		$	732,414			$	5,831,314			$	(5,098,900	)

	Condensed Consolidated Statements of Operations
	(Unaudited)

		For the Three Months Ended													For the Nine Months Ended
		Restated					Amended								Restated			Amended
		30-Sep-13					30-Sep-13				Differences				30-Sep-13			30-Sep-13			Differences

	Product sales revenue		$	106,041			$	2,076,130			$	(1,970,089	)		$	274,415		$	3,753,818		$	(3,479,403	)
	Service revenue			71,483				3,254,310				(3,182,827	)			160,121			4,017,934			(3,857,813	)
Revenues from license fees			-				-				-				-			525,000			(525,000	)
Total Revenues			177,524				5,330,440				(5,152,916	)			434,536			8,296,752			(7,862,216	)

Cost of goods sold			105,755				3,999,856				(3,894,101	)			249,639			6,536,621			(6,286,982	)
Gross Margin			71,769				1,330,584				(1,258,815	)			184,897			1,760,131			(1,575,234	)

Operating Expenses
Officer and director compensation			313,590				317,709				(4,119	)			538,107			556,340			(18,233	)
Professional fees			1,532,155				1,958,179				(426,024	)			2,071,249			2,542,605			(471,356	)
Impairment in available for sale securities			715,000				-				715,000				1,445,000			-			1,445,000
General and administrative			101,107				665,833				(564,726	)			345,135			747,918			(402,783	)
Total Operating Expenses			2,661,852				2,941,721				(279,869	)			4,399,491			3,846,863			552,628

Loss from Operations			(2,590,083	)			(1,611,137	)			(978,946	)			(4,214,594	)		(2,086,732	)		(2,127,862	)

Other Income/(Expenses)
Interest expense			(78,651	)			(599,712	)			521,061				(247,679	)		(816,060	)		568,381
Gain (loss) on derivative liability			(288,319	)			386,522				(674,841	)			(245,245	)		438,990			(684,235	)
Foreign currency transaction gain			-				-											5,149			(5,149	)
Total Other Income/(Expenses)			(366,970	)			(213,190	)			(153,780	)			(492,924	)		(371,921	)		(121,003	)

Loss from Operations before Income Taxes			(2,957,053	)			(1,824,327	)			(1,132,726	)			(4,707,518	)		(2,458,653	)		(2,248,865	)
Provision for Income Taxes			-				-				-				-			-			-

Net Loss from Continuing Operations			(2,957,053	)			(1,824,327	)			(1,132,726	)			(4,707,518	)		(2,458,653	)		(2,248,865	)
Loss from Discontinued Operations, net of Income Taxes			(3,500	)			-				(3,500	)			143			-			143
Net Loss		$	(2,960,553	)		$	(1,824,327	)		$	(1,136,226	)		$	(4,707,375	)	$	(2,458,653	)	$	(2,248,722	)

Other Comprehensive Income
Foreign currency translation adjustments			-				191				(191	)			-			705			(705	)
Total Other Comprehensive Income		$	(2,960,553	)		$	(1,824,136	)		$	(1,136,417	)		$	(4,707,375	)	$	(2,457,948	)	$	(2,249,427	)

Basic and Diluted Loss per Share from Continuing Operations		$	(0.01	)		$	(0.01	)		$	0			$	(0.03	)	$	(0.01	)	$	(0.02	)
Basic and Diluted loss per Share from Discontinued Operations		$	0			$	0			$	0			$	0		$	0		$	0
Net loss per share - Basic and Diluted		$	(0.01	)		$	(0.01	)		$	0			$	(0.03	)	$	(0.01	)	$	(0.02	)

Weighted average number of shares outstanding during the period - Basic and Diluted			228,588,198				218,801,511				9,786,687				166,317,420			170,554,213			(4,236,793	)

Condensed Consolidated Statements of Cash Flows
(Unaudited)

		Restated				Amended
		30-Sep-13				30-Sep-13				Differences

Cash Flows From Operating Activities:
Net Loss		$	(4,707,518	)		$	(2,458,653	)		$	(2,248,865	)
Adjustments to reconcile net loss to net cash used in operations
Currency translation gain			-				(5,149	)			5,149
Amortization of debt discounts			158,843				128,578				30,265
Origination interest on derivative liability			10,556				553,176				(542,620	)
Change in derivative liability			245,245				(438,990	)			684,235
Debt issued for services			-				17,417				(17,417	)
Common stock issued for services			2,104,255				2,143,125				(38,870	)
Bad debt provision			2,700				-				2,700
Contributed capital			95,420				-				95,420
Convertible notes payable executed for services			117,940				-				117,940
Loss on conversion of debt			43,970				-				43,970
Impairment in available for sale securities			1,445,000				-				1,445,000
Amortization expense			21,594				21,593				1
Provision for allowance on A/R			-				(28,177	)			28,177
Changes in operating assets and liabilities:
(Increase)/Decrease in accounts and other receivables			(49,831	)			(2,559,198	)			2,509,367
(Increase)/Decrease in related parties receivable			(750	)			-				(750	)
(Increase)/Decrease in other current assets			-				1,028				(1,028	)
(Increase)/Decrease in inventory			(6,520	)			(531,320	)			524,800
(Increase)/Decrease in license fees receivable			-				(525,000	)			525,000
Increase/(Decrease) in accounts payable and accrued expenses			309,735				1,955,440				(1,645,705	)
Increase/(Decrease) in accrued expenses - related party			322,271				281,487				40,784
Increase/(Decrease) in checks in excess of bank			-				1,247,242				(1,247,242	)
Increase/(Decrease) in deferred revenue			2,046				-				2,046
Net Cash Used In Continuing Operating Activities			114,956				(197,401	)			312,357
Net Cash Provided by Discontinued Operating Activities			143				-				143
Net Cash Used in Operating Activities			115,099				(197,401	)			312,500

Cash Flows From Investing Activities:
Payments towards security deposits			(1,589	)			-				(1,589	)
Cash acquired with purchase of subsidiary			-				42,549				(42,549	)
Payments towards intangible assets			(247,153	)			-				(247,153	)
Net Cash Used In Continuing Investing Activities			(248,742	)			42,549				(291,291	)
Net Cash Used In Discontinued Investing Activities			-				-				-
Net Cash Used In Investing Activities			(248,742	)			42,549				(291,291	)

Cash Flows From Financing Activities:
Proceeds from notes payable			178,750				187,500				(8,750	)
Expenses paid on behalf of Company			-				11,977				(11,977	)
Net Cash Provided by Continuing Financing Activities			178,750				199,477				(20,727	)
Net Cash Provided by Discontinued Financing Activities			-				-				-
Net Cash Provided by Financing Activities			178,750				199,477				(20,727	)

Effects of exchange rates on cash			-				224				(224	)

Net Increase / (Decrease) in Cash			45,107				44,849				258
Cash at Beginning of Period			139				139				-

Cash at End of Period		$	45,246			$	44,988			$	258

Supplemental disclosure of cash flow information:

Cash paid for interest		$	-			$	-			$	-
Cash paid for taxes		$	-			$	-			$	-

Supplemental disclosure of non-cash investing and financing activities:
Debt discounts on convertible notes payable		$	419,550			$	151,026			$	268,524
Preferred stock issued for marketable securities		$	-			$	1,445,000			$	(1,445,000	)
Preferred stock issued for acquisition of subsidiary		$	-			$	27,256			$	(27,256	)
Preferred stock issued for cost method of investment		$	27,273			$	27,273			$	-
Common stock issued for cost method of investment		$	258,300			$	258,300			$	-
Common stock issued for intangible assets		$	-			$	97,014			$	(97,014	)
Preferred stock issued for conversion of debt		$	-			$	71,538			$	(71,538	)
Common stock issued for conversion of debt		$	120,723			$	342,865			$	(222,142	)
Issuance of preferred stock series B as payment towards accrued expenses, related parties		$	195,000			$	-			$	195,000
Issuance of common stock as payment towards accounts payable and accrued expenses, related parties		$	106,473			$	-			$	106,473
Convertible notes payable executed for accounts payable and accrued expenses		$	112,284			$	-			$	112,284
Intangible assets from investment in Surf		$	120,046			$	-			$	120,046

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2013

Notes to Financial Statements

NOTE 4 - 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 September 30, 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 $45,246 and $139 at September 30, 2013 and December 31, 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 September 30, 2013 and December 31, 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 nine months ended September 30, 2013 and the year ended December 31, 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 September 30, 2013 and, thus, anti-dilution issues are not applicable.

At September 30, 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.

The following table presents assets and liabilities that are measured and recognized at fair value as of September 30, 2013 and December 31, 2012, on a recurring basis:

Assets and liabilities measured at fair value on a recurring basis at September 30, 2013

Level 1

Level 2

Level 3

Total Carrying Value

Derivative liabilities

(306,790

)

(306,790

)

(306,790

)

(306,790

)

Assets and liabilities measured at fair value on a recurring basis at December 31, 2012

Level 1

Level 2

Level 3

Total Carrying Value

Derivative liabilities

(61,545

)

(61,545

)

(61,545

)

(61,545

)

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 nine months ended September 30, 2013 and 2012 was $0 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 nine months ending September 30, 2013 and the year ended December 31, 2012 are reflected in Note 7.

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.

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

Share-based expense for the nine months ended September 30, 2013 and 2012 was $2,104,255 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 nine months ended September 30, 2013 include the accounts of the Company and its wholly-owned subsidiary, E-Waste Systems of Ohio, Inc. and Surf Investments, Ltd. (“Surf”). All significant intercompany balances and transactions have been eliminated in consolidation.

Concentration of Credit Risk

SURF

For the nine months ended September 30, 2013, Customer A accounted for approximately 30.3% of the Surf’s net revenue and approximately 22.1% of the company’s total accounts receivables. Customer B accounted for 18.2% of Surf’s net revenue and approximately 17.9% of the company’s total accounts receivables for the nine months ended September 30, 2013. Customer C accounted for approximately 16.0% of Surf’s total accounts receivable for the nine months ended September 30, 2013.

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 nine months ended September 30, 2013 and the year ended December 31, 2012, $2,700 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.

Segment Reporting

The Company generates revenues from the following sources: (1) licensing of technology and management services in electronic waste disposal, development of ePlants and similar processes for electronic waste disposal systems in return for license, consulting and management fees; (2) operation of strategic business development projects and market development projects through the eVolve divisions for which the company obtains sales revenues and incurs day to day operational expenses including the cost of leases incurred through the activities, and (3) repair refurbishing and recycling of electronics for which the company receives revenues from disposal contracts, and fees for disposal plus revenues from the sale of reclaimed components or reclaimed materials such a gold, platinum and other precious metals obtained through recycling processes and incurs costs associated recycling activities.

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 consolidated 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 September 30, 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 consolidated 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 September 30, 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 consolidated 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:

Computer Software

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.

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

Income Taxes

The Company did not have deferred income tax assets as of September 30, 2013 resulting from net operating losses and future amortization deductions, which would have been fully offset by valuation allowances. The valuation allowances would have been established equal to the full amounts of the deferred tax assets, as the Company would not have been assured that it would have been more likely than not that those benefits would be realized.

Reconciliation between the statutory United States corporate income tax rate (35%) and the effective income tax rates based on continuing operations is as follows:

Nine months ended September 30, 2013 and the year ended December 31, 2012

2013

2012

Income tax benefit at Federal statutory rate of 44%

(1,500,960

)

(500,368

)

State Income tax benefit, net of Federal effect

(415,862

)

(138,634

)

Permanent and other differences

Change in valuation allowance

1,916,822

639,002

Total

Components of deferred tax assets were approximately as follows:

As at September 30,

2013

2012

Net operating loss

7,741,000

3,037,000

Asset impairment

Valuation allowance

(7,741,000

)

(3,037,000

)

Total

At September 30, 2013 the Company has available net operating losses of approximately $7,741,000 which may be carried forward to apply against future taxable income. These losses will expire in 2031. Deferred tax assets related to these losses have not been recorded due to uncertainty regarding their utilization.

The provisions of ASC 740 require companies to recognize in their consolidated financial statements the impact of a tax position if that position is more likely than not to be sustained upon audit, based upon the technical merits of the position. ASC 740 prescribes a recognition threshold and measurement attribute for the consolidated financial statement recognition and measurement of a tax position taken or expected to be taken on a tax return. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods and disclosure.

Management does not believe that the Company has any material uncertain tax positions requiring recognition or measurement in accordance with the provisions of ASC 740. Accordingly, the adoption of these provisions of ASC 740 did not have a material effect on the Company’s consolidated financial statements. The Company’s policy is to record interest and penalties on uncertain tax positions, if any, as income tax expense.

The Company has not filed its applicable Federal and State tax returns for the year ended December 31, 2012 and may be subject to penalties for noncompliance. The Company has filed an extension for the 2013 filing.

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	9 Months Ended
DISCONTINUED OPERATIONS	Sep. 30, 2013
Notes to Financial Statements	'
NOTE 5 - 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.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
PROPERTY AND EQUIPMENT	Sep. 30, 2013
Notes to Financial Statements	'
NOTE 6 - PROPERTY AND EQUIPMENT	'
	Property and equipment consisted of the following as of September 30, 2013 and December 31, 2012:

		2013			2012

	Equipment	$	2,424		$	-
	Less: accumulated depreciation		(2,424	)		-

	Property and Equipment, Net	$	-		$	-

	Depreciation expense for the nine months ended September 30, 2013 and 2012 was $0 and $0, respectively.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2013
Notes to Financial Statements	'
NOTE 7 - 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 $1,077 and $1,077 of interest expense on the related party convertible note payable leaving a balance in accrued interest of $2,774 and $1,697 as of September 30, 2013 and year ended December 31, 2012, respectively. The note has been extended and has a maturity date of October 28, 2014.

	On May 1, 2013, the Company issued 1,500,000 shares of common stock to an employee for past obligations due.

	During the nine months ended September 30, 2013, the Company had receivables from related parties totaling $750. These receivables are expected to be paid back in full the subsequent months.

	Transactions Involving Officers and Directors

	During the nine months ended September 30, 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. The Company also recorded $259,708 of additional officer compensation leaving an ending balance of $1,146,238 in accrued officer and director compensation at September 30, 2013.

NOTES_AND_LOANS_PAYABLE

NOTES AND LOANS PAYABLE	9 Months Ended
NOTES AND LOANS PAYABLE	Sep. 30, 2013
Notes to Financial Statements	'
NOTE 8 - 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 $1,077 and $1,077 of interest expense on the related party convertible note payable leaving a balance in accrued interest of $2,774 and $1,697 as of June 30, 2013 and the year ended 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%, are unsecured and are due on demand. During the nine months ended September 30, 2013, the Company recognized $7,067 of interest expense on these notes payable leaving balances in accrued interest of $16,376 and $403, respectively as of June 30, 2013 and the year ended December 31, 2012.

	Effective April 3, 2013 the Company entered into a settlement agreement with a 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 nine months ending September 30, 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 July 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 July 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 $0.0151.

	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% 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 time, 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 September 30, 2013 the Company recognized $12,472 of interest expense and made no payments on this promissory note leaving a balance of $4,667 accrued interest of as of September 30, 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 nine months ended September 30, 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 nine months ended September 30, 2013.

	Effective February 28, 2013, the note holder elected to convert $7,350 of the principal balance 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 $11,466 of the principal 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 $9,931 of the principal balance 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 $3,265 to interest expense.

	Effective May 6, 2013, the note holder elected to convert $8,341 of the principal balance 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 $4,062 to interest expense.

	Effective June 13, 2013, the note holder elected to convert $7,357 of the principal balance 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 $168 to interest expense.

	Effective August 27, 2013, the note holder elected to convert $27,778 of the principal balance 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 $18,418 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 nine months ended September 30, 2012, and $181,261 and $105,556 for the nine months ended September 30, 2013. As of September 30, 2013 and December 30, 2012, the Company had recognized amortization on debt discounts on these notes of $71,081 and $37,814, leaving unamortized debt discounts of $65,586 and $31,111, respectively. See Note 9 for treatment of derivative liability associated with convertible notes payable.

	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 these 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 September 30, 2013 and December 31, 2012, the Company had recognized amortization on the debt discounts on these note of $15,481 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 $425 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 $1,114 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 September 30, 2013, the Company had recognized amortization on the debt discounts on this note of $9,698 of the total outstanding debt discounts leaving an unamortized debt discount $31,879.

	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 $115,440 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 September 30, 2013, the Company had recognized amortization on the debt discounts on this note of $34,726 of the total outstanding debt discounts leaving an unamortized debt discounts $127,774.

	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.

	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 September 30, 2013, the Company has amortized $4,852 of the total outstanding debt discounts leaving an unamortized debt discount of $12,565.

	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 $6,676 and debt discount of $32,500 on the payment dates of the note for the period ended September 30, 2013. As of September 30, 2013, the Company had recognized amortization on debt discounts on these notes of $10,538 leaving unamortized debt discounts of $21,962. See Note 9 for treatment of derivative liability associated with convertible notes payable.

	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 $12,258 and debt discount of $32,500 on the payment dates of the note. As of September 30, 2013, the Company had recognized amortization on debt discounts on these notes of $9,067 leaving unamortized debt discounts of $23,433 See Note 9 for treatment of derivative liability associated with convertible notes payable.

	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 $55,751 and debt discount of $27,500 on the payment dates of the note for the period ended September 30, 2013. As of September 30,, 2013, the Company had recognized amortization on debt discounts on these notes of $3,400 leaving unamortized debt discounts of $24,100. See Note 9 for treatment of derivative liability associated with convertible notes payable.

	On June 25, 2013, the Company assumed loans payable with the acquisition of Surf in the amount of $222,928. These loans are non-interest bearing and due upon demand. Of the total amount of these loans, on the consolidated balance sheet, $82,500 is classified in accrued expenses, related party, and $140,428 is classified in accounts payable and accrued expenses.

	The components of notes payable are summarized in the table below:

			30-Sep-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
	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, June 2, 2014			32,500			-
	Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, April 17, 2014			32,500			-
Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, due on May 29, 2014			27,500			-
Discounts on short-term convertible notes payable			(135,101	)		(31,111	)
Total short-term debt		$	184,677		$	200,334

Derivative liability on short-term convertible notes		$	306,790		$	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			162,500			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			-
Discounts on long term portion of convertible notes payable			(182,050	)		(25,313	)
Total long-term debt		$	230,944		$	177,187

DERIVATIVE_LIABILITY

DERIVATIVE LIABILITY	9 Months Ended
DERIVATIVE LIABILITY	Sep. 30, 2013
Notes to Financial Statements	'
NOTE 9 - 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 September 30, 2013, the Company revalued the conversion features using the following assumptions: dividend yield of zero, years to maturity of between 0.55 and 0.87 years, a risk free rate of 0.10%, and annualized volatility of 232.29% and determined that, during the nine months ended September 30, 2013, the Company’s derivative liability increased by $245,245 to $306,790. The Company recognized a corresponding loss on derivative liability in conjunction with this revaluation.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2013
Notes to Financial Statements	'
NOTE 10 - 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.

	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.

	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

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
NOTE 11 - STOCKHOLDERS' EQUITY	'
	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 September 30, 2013, and December 31, 2012, there were 1,903 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 September 30, 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 September 30, 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 nine months ended September 30, 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 $730,000. 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 September 30, 2013, no unrealized gains or losses were recorded with respect to the preferred shares, and the Company recognized a full impairment of this value of $730,000.

	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 of $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 consolidated 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 nine months ended September 30, 2013, no unrealized gains or losses were recorded with respect to the preferred shares, and the Company recognized a full impairment of this value of $715,000.

	On August 21, 2013, the Company issued 20,000 shares of Series B Preferred Stock valued at $20,000 for 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 $175,000 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 September 30, 2013 and December 31, 2012, there were 232,560,140 and 106,504,926 shares of common stock issued and outstanding, respectively.

Common Stock Activity for the nine months ended September 30, 2013

During the nine months ended September 30, 2013, the Company issued 74,444,195 shares of common stock at prices ranging from $0.006 to $0.0899 per share for services valued at $2,104,255. 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 nine months ended September 30, 2013, the Company issued 43,437,369 shares of common stock at $0.0033 to $0.0164 per share for settlement of all accounts payable, accrued expense, accrued interest and debt transactions valued at $399,222. 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 nine months ended September 30, 2013, the Company recorded $419,550 to additional paid-in capital for debt discounts recorded on convertible notes payable, and $93,888 as permanent equity in connection with convertible notes.

During the nine months ended September 30, 2013, the Company issued 6,673,650 shares of common stock for intangible assets in connection with the acquisition of Surf at $0.009 to $0.016 per share valued at $72,790.

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.

COST_METHOD_INVESTMENT

COST METHOD INVESTMENT	9 Months Ended
COST METHOD INVESTMENT	Sep. 30, 2013
Notes to Financial Statements	'
NOTE 12 - 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.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Sep. 30, 2013

Summary Of Significant Accounting Policies Policies

Basis of Presentation

Use of Estimates

Beneficial Conversion Feature

Cash and Cash Equivalents

Cash Flows Reporting

Commitments and Contingencies

The Company follows ASC 440, Commitments and ASC 450, Loss Contingencies, to report accounting for commitments and contingencies.

Earnings per Share

The Company does not have any potentially dilutive instruments as of September 30, 2013 and, thus, anti-dilution issues are not applicable.

At September 30, 2013, there were no stock options.

Fair Value of Financial Instruments

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.

It is not, however, practical to determine the fair value of advances from stockholders, if any, due to their related party nature.

The following table presents assets and liabilities that are measured and recognized at fair value as of September 30, 2013 and December 31, 2012, on a recurring basis:

Assets and liabilities measured at fair value on a recurring basis at September 30, 2013

Level 1

Level 2

Level 3

Total Carrying Value

Derivative liabilities

(306,790

)

(306,790

)

(306,790

)

(306,790

)

Assets and liabilities measured at fair value on a recurring basis at December 31, 2012

Level 1

Level 2

Level 3

Total Carrying Value

Derivative liabilities

(61,545

)

(61,545

)

(61,545

)

(61,545

)

Property and Equipment

Related Parties

Stock-Based Compensation

Share-based expense for the nine months ended September 30, 2013 and 2012 was $2,104,255 and $0, respectively.

Reclassifications

Certain balances in previously issued financial statements have been reclassified to be consistent with current period presentation.

Principles of Consolidation

Concentration of Credit Risk

SURF

Accounts Receivable

Inventory

Revenue Recognition

Revenue from Sales of Brand Licenses

Segment Reporting

Marketable Securities

Intangible Assets

Cost Method Investments

Capitalized Software Development Costs

Long-Lived Assets

Computer Software

5 years

Goodwill

Foreign Currency

Accumulated Other Comprehensive Income (Loss)

Income Taxes

Reconciliation between the statutory United States corporate income tax rate (35%) and the effective income tax rates based on continuing operations is as follows:

Nine months ended September 30, 2013 and the year ended December 31, 2012

2013

2012

Income tax benefit at Federal statutory rate of 44%

(1,500,960

)

(500,368

)

State Income tax benefit, net of Federal effect

(415,862

)

(138,634

)

Permanent and other differences

Change in valuation allowance

1,916,822

639,002

Total

Components of deferred tax assets were approximately as follows:

As at September 30,

2013

2012

Net operating loss

7,741,000

3,037,000

Asset impairment

Valuation allowance

(7,741,000

)

(3,037,000

)

Total

Recently Issued Accounting Pronouncements

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Sep. 30, 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 September 30, 2013 and December 31, 2012, on a recurring basis:

	Assets and liabilities measured at fair value on a recurring basis at September 30, 2013	Level 1				Level 2				Level 3				Total Carrying Value

	Derivative liabilities			-				-				(306,790	)			(306,790	)
			$	-			$	-			$	(306,790	)		$	(306,790	)

	Assets and liabilities measured at fair value on a recurring basis at December 31, 2012	Level 1				Level 2				Level 3				Total Carrying Value

	Derivative liabilities			-				-				(61,545	)			(61,545	)
			$	-			$	-			$	(61,545	)		$	(61,545	)

Estimated useful lives of the assets	'
	Depreciation is provided using the straight-line method over the estimated useful lives of the assets, which are as follows:

	Computer Software	5 years
Effective income tax rates based on continuing operations	'
	Reconciliation between the statutory United States corporate income tax rate (35%) and the effective income tax rates based on continuing operations is as follows:

	Nine months ended September 30, 2013 and the year ended December 31, 2012		2013				2012

	Income tax benefit at Federal statutory rate of 44%		$	(1,500,960	)		$	(500,368	)
	State Income tax benefit, net of Federal effect			(415,862	)			(138,634	)
	Permanent and other differences			-				-

	Change in valuation allowance			1,916,822				639,002
	Total		$	-			$	-
Deferred tax assets	'
	Components of deferred tax assets were approximately as follows:

	As at September 30,		2013				2012

	Net operating loss		$	7,741,000			$	3,037,000
	Asset impairment
	Valuation allowance			(7,741,000	)			(3,037,000	)
	Total		$	-			$	-

RESTATEMENT_Tables

RESTATEMENT (Tables)	9 Months Ended
RESTATEMENT (Tables)	Sep. 30, 2013
Restatement Tables	'
Restatement of condensed consolidated financial statements	'

	Condensed Consolidated Balance Sheets
	(Unaudited)

			Restated				Amended
			30-Sep-13				30-Sep-13				Differences
	ASSETS
	Current Assets
	Cash		$	45,246			$	44,988			$	258
	Accounts receivable			47,131				2,645,213				(2,598,082	)
	Related parties receivable			750				-				750
	Inventory			6,520				536,984				(530,464	)
	Other current assets			-				1,009				(1,009	)
	Marketable securities, available-for-sale			-				1,595,000				(1,595,000	)
	Total Current Assets			99,647				4,823,194				(4,723,547	)

	License fees receivables			-				375,000				(375,000	)
	Security deposits			1,589				-				1,589
	Intangible assets, net			345,605				345,605				-
	Investments			285,573				285,573				-
	Other assets			-				1,942				(1,942	)
	Total Assets		$	732,414			$	5,831,314			$	(5,098,900	)

	LIABILITIES AND STOCKHOLDERS' DEFICIENCY
	Current Liabilities
	Accounts payable and accrued expenses		$	448,493			$	2,153,861			$	(1,705,368	)
	Accounts payable - related party			1,228,738				1,216,222				12,516
	Checks in excess of bank			-				1,258,168				(1,258,168	)
	Deferred revenue			2,046				-				2,046
	Short-term notes payable			137,500				360,428				(222,928	)
	Short-term related party convertible notes payable, net			12,000				12,000				-
	Short-term convertible notes payable, net			35,177				35,197				(20	)
	Derivative liability on short-term convertible notes payable			306,790				245,008				61,782
	Total Current Liabilities			2,170,744				5,280,884				(3,110,140	)

	Long-Term Liabilities
	Long-term convertible notes payable, net			230,944				166,925				64,019
	Total Long-Term Liabilities			230,944				166,925				64,019
	Total Liabilities			2,401,688				5,447,809				(3,046,121	)

	Stockholders' Deficiency
	Preferred Series A stock, $0.001 par value; 9,500,000 shares authorized, 1,903 and 0 shares issued and outstanding, respectively			2				2				-
	Preferred Series B stock, $0.001 par value; 500,000 shares authorized, 195,000 and 0 shares issued and outstanding, respectively			195				195				-
	Common stock, $0.001 par value; 490,000,000 shares authorized, 232,560,140 and 106,504,926 shares issued and outstanding, respectively			232,560				242,782				(10,222	)
	Additional paid-in capital			5,840,314				5,634,977				205,337
	Accumulated other comprehensive income			-				705				(705	)
	Accumulated deficit			(7,742,345	)			(5,495,156	)			(2,247,189	)
	Total Stockholders' Deficiency			(1,669,274	)			383,505				(2,052,779	)

	Total Liabilities and Stockholders' Deficiency		$	732,414			$	5,831,314			$	(5,098,900	)

	Condensed Consolidated Statements of Operations
	(Unaudited)

		For the Three Months Ended													For the Nine Months Ended
		Restated					Amended								Restated			Amended
		30-Sep-13					30-Sep-13				Differences				30-Sep-13			30-Sep-13			Differences

	Product sales revenue		$	106,041			$	2,076,130			$	(1,970,089	)		$	274,415		$	3,753,818		$	(3,479,403	)
	Service revenue			71,483				3,254,310				(3,182,827	)			160,121			4,017,934			(3,857,813	)
	Revenues from license fees			-				-				-				-			525,000			(525,000	)
	Total Revenues			177,524				5,330,440				(5,152,916	)			434,536			8,296,752			(7,862,216	)

Cost of goods sold			105,755				3,999,856				(3,894,101	)			249,639			6,536,621			(6,286,982	)
Gross Margin			71,769				1,330,584				(1,258,815	)			184,897			1,760,131			(1,575,234	)

Operating Expenses
Officer and director compensation			313,590				317,709				(4,119	)			538,107			556,340			(18,233	)
Professional fees			1,532,155				1,958,179				(426,024	)			2,071,249			2,542,605			(471,356	)
Impairment in available for sale securities			715,000				-				715,000				1,445,000			-			1,445,000
General and administrative			101,107				665,833				(564,726	)			345,135			747,918			(402,783	)
Total Operating Expenses			2,661,852				2,941,721				(279,869	)			4,399,491			3,846,863			552,628

Loss from Operations			(2,590,083	)			(1,611,137	)			(978,946	)			(4,214,594	)		(2,086,732	)		(2,127,862	)

Other Income/(Expenses)
Interest expense			(78,651	)			(599,712	)			521,061				(247,679	)		(816,060	)		568,381
Gain (loss) on derivative liability			(288,319	)			386,522				(674,841	)			(245,245	)		438,990			(684,235	)
Foreign currency transaction gain			-				-											5,149			(5,149	)
Total Other Income/(Expenses)			(366,970	)			(213,190	)			(153,780	)			(492,924	)		(371,921	)		(121,003	)

Loss from Operations before Income Taxes			(2,957,053	)			(1,824,327	)			(1,132,726	)			(4,707,518	)		(2,458,653	)		(2,248,865	)
Provision for Income Taxes			-				-				-				-			-			-

Net Loss from Continuing Operations			(2,957,053	)			(1,824,327	)			(1,132,726	)			(4,707,518	)		(2,458,653	)		(2,248,865	)
Loss from Discontinued Operations, net of Income Taxes			(3,500	)			-				(3,500	)			143			-			143
Net Loss		$	(2,960,553	)		$	(1,824,327	)		$	(1,136,226	)		$	(4,707,375	)	$	(2,458,653	)	$	(2,248,722	)

Other Comprehensive Income
Foreign currency translation adjustments			-				191				(191	)			-			705			(705	)
Total Other Comprehensive Income		$	(2,960,553	)		$	(1,824,136	)		$	(1,136,417	)		$	(4,707,375	)	$	(2,457,948	)	$	(2,249,427	)

Basic and Diluted Loss per Share from Continuing Operations		$	(0.01	)		$	(0.01	)		$	0			$	(0.03	)	$	(0.01	)	$	(0.02	)
Basic and Diluted loss per Share from Discontinued Operations		$	0			$	0			$	0			$	0		$	0		$	0
Net loss per share - Basic and Diluted		$	(0.01	)		$	(0.01	)		$	0			$	(0.03	)	$	(0.01	)	$	(0.02	)

Weighted average number of shares outstanding during the period - Basic and Diluted			228,588,198				218,801,511				9,786,687				166,317,420			170,554,213			(4,236,793	)

Condensed Consolidated Statements of Cash Flows
(Unaudited)

		Restated				Amended
		30-Sep-13				30-Sep-13				Differences

Cash Flows From Operating Activities:
Net Loss		$	(4,707,518	)		$	(2,458,653	)		$	(2,248,865	)
Adjustments to reconcile net loss to net cash used in operations
Currency translation gain			-				(5,149	)			5,149
Amortization of debt discounts			158,843				128,578				30,265
Origination interest on derivative liability			10,556				553,176				(542,620	)
Change in derivative liability			245,245				(438,990	)			684,235
Debt issued for services			-				17,417				(17,417	)
Common stock issued for services			2,104,255				2,143,125				(38,870	)
Bad debt provision			2,700				-				2,700
Contributed capital			95,420				-				95,420
Convertible notes payable executed for services			117,940				-				117,940
Loss on conversion of debt			43,970				-				43,970
Impairment in available for sale securities			1,445,000				-				1,445,000
Amortization expense			21,594				21,593				1
Provision for allowance on A/R			-				(28,177	)			28,177
Changes in operating assets and liabilities:
(Increase)/Decrease in accounts and other receivables			(49,831	)			(2,559,198	)			2,509,367
(Increase)/Decrease in related parties receivable			(750	)			-				(750	)
(Increase)/Decrease in other current assets			-				1,028				(1,028	)
(Increase)/Decrease in inventory			(6,520	)			(531,320	)			524,800
(Increase)/Decrease in license fees receivable			-				(525,000	)			525,000
Increase/(Decrease) in accounts payable and accrued expenses			309,735				1,955,440				(1,645,705	)
Increase/(Decrease) in accrued expenses - related party			322,271				281,487				40,784
Increase/(Decrease) in checks in excess of bank			-				1,247,242				(1,247,242	)
Increase/(Decrease) in deferred revenue			2,046				-				2,046
Net Cash Used In Continuing Operating Activities			114,956				(197,401	)			312,357
Net Cash Provided by Discontinued Operating Activities			143				-				143
Net Cash Used in Operating Activities			115,099				(197,401	)			312,500

Cash Flows From Investing Activities:
Payments towards security deposits			(1,589	)			-				(1,589	)
Cash acquired with purchase of subsidiary			-				42,549				(42,549	)
Payments towards intangible assets			(247,153	)			-				(247,153	)
Net Cash Used In Continuing Investing Activities			(248,742	)			42,549				(291,291	)
Net Cash Used In Discontinued Investing Activities			-				-				-
Net Cash Used In Investing Activities			(248,742	)			42,549				(291,291	)

Cash Flows From Financing Activities:
Proceeds from notes payable			178,750				187,500				(8,750	)
Expenses paid on behalf of Company			-				11,977				(11,977	)
Net Cash Provided by Continuing Financing Activities			178,750				199,477				(20,727	)
Net Cash Provided by Discontinued Financing Activities			-				-				-
Net Cash Provided by Financing Activities			178,750				199,477				(20,727	)

Effects of exchange rates on cash			-				224				(224	)

Net Increase / (Decrease) in Cash			45,107				44,849				258
Cash at Beginning of Period			139				139				-

Cash at End of Period		$	45,246			$	44,988			$	258

Supplemental disclosure of cash flow information:

Cash paid for interest		$	-			$	-			$	-
Cash paid for taxes		$	-			$	-			$	-

Supplemental disclosure of non-cash investing and financing activities:
Debt discounts on convertible notes payable		$	419,550			$	151,026			$	268,524
Preferred stock issued for marketable securities		$	-			$	1,445,000			$	(1,445,000	)
Preferred stock issued for acquisition of subsidiary		$	-			$	27,256			$	(27,256	)
Preferred stock issued for cost method of investment		$	27,273			$	27,273			$	-
Common stock issued for cost method of investment		$	258,300			$	258,300			$	-
Common stock issued for intangible assets		$	-			$	97,014			$	(97,014	)
Preferred stock issued for conversion of debt		$	-			$	71,538			$	(71,538	)
Common stock issued for conversion of debt		$	120,723			$	342,865			$	(222,142	)
Issuance of preferred stock series B as payment towards accrued expenses, related parties		$	195,000			$	-			$	195,000
Issuance of common stock as payment towards accounts payable and accrued expenses, related parties		$	106,473			$	-			$	106,473
Convertible notes payable executed for accounts payable and accrued expenses		$	112,284			$	-			$	112,284
Intangible assets from investment in Surf		$	120,046			$	-			$	120,046

NOTES_AND_LOANS_PAYABLE_Tables

NOTES AND LOANS PAYABLE (Tables)	9 Months Ended
NOTES AND LOANS PAYABLE (Tables)	Sep. 30, 2013
Notes Payable Tables	'
Schedule of components of notes payable	'
	The components of notes payable are summarized in the table below:

		30-Sep-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
	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, June 2, 2014		32,500			-
	Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, April 17, 2014		32,500			-
	Convertible note payable to an unrelated party, bearing interest at 8%, unsecured, due on May 29, 2014		27,500			-
	Discounts on short-term convertible notes payable		(135,101	)		(31,111	)
	Total short-term debt	$	184,677		$	200,334

	Derivative liability on short-term convertible notes	$	306,790		$	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		162,500			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			-
	Discounts on long term portion of convertible notes payable		(182,050	)		(25,313	)
	Total long-term debt	$	230,944		$	177,187

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Sep. 30, 2013
Property And Equipment Tables	'
Property and equipment	'

		2013			2012

	Equipment	$	2,424		$	-
	Less: accumulated depreciation		(2,424	)		-

	Property and Equipment, Net	$	-		$	-

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	9 Months Ended
GOING CONCERN (Details Narrative) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Notes to Financial Statements	'	'	'
Net losses	$4,707,375	$822,621	'
Working capital deficit	$2,071,097	'	$1,848,779

RESTATEMENT_Details

RESTATEMENT (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets	'	'
Cash	$45,246	$139
Accounts receivable	47,131	'
Related parties receivable	750	'
Total Current Assets	99,647	139
Security deposits	1,589	'
Investments	285,573	'
Total Assets	732,414	139
Current Liabilities	'	'
Accounts payable and accrued expenses	448,493	339,684
Accounts payable - related party	1,228,738	1,247,355
Short-term notes payable	137,500	175,000
Short-term related party convertible notes payable, net	12,000	12,000
Short-term convertible notes payable, net	35,177	13,334
Total Current Liabilities	2,170,744	1,848,918
Long-Term Liabilities	'	'
Total Liabilities	2,401,688	2,026,105
Stockholders' Deficiency	'	'
Preferred Series A stock, $0.001 par value; 9,500,000 shares authorized, 1,903 and 0 shares issued and outstanding, respectively	195	'
Common stock, $0.001 par value; 490,000,000 shares authorized, 232,560,140 and 106,504,926 shares issued and outstanding, respectively	232,560	106,505
Additional paid-in capital	5,840,314	904,032
Accumulated deficit	-7,742,345	-3,036,503
Total Stockholders' Deficiency	-1,669,274	-2,025,966
Total Liabilities and Stockholders' Deficiency	732,414	139
Restated [Member]	'	'
Current Assets	'	'
Cash	45,246	'
Accounts receivable	47,131	'
Related parties receivable	750	'
Inventory	6,520	'
Other current assets	'	'
Marketable securities, available-for-sale	'	'
Total Current Assets	99,647	'
License fees receivables	'	'
Security deposits	1,589	'
Intangible assets, net	345,605	'
Investments	285,573	'
Other assets	'	'
Total Assets	732,414	'
Current Liabilities	'	'
Accounts payable and accrued expenses	448,493	'
Accounts payable - related party	1,228,738	'
Checks in excess of bank	'	'
Deferred revenue	2,046	'
Short-term notes payable	137,500	'
Short-term related party convertible notes payable, net	12,000	'
Short-term convertible notes payable, net	35,177	'
Derivative liability on short-term convertible notes payable	306,790	'
Total Current Liabilities	2,170,744	'
Long-Term Liabilities	'	'
Long term portion of loans payable	230,944	'
Total Long-Term Liabilities	230,944	'
Total Liabilities	2,401,688	'
Stockholders' Deficiency	'	'
Preferred Series A stock, $0.001 par value; 9,500,000 shares authorized, 1,903 and 0 shares issued and outstanding, respectively	2	'
Preferred Series B stock, $0.001 par value; 500,000 shares authorized, 195,000 and 0 shares issued and outstanding, respectively	195	'
Common stock, $0.001 par value; 490,000,000 shares authorized, 232,560,140 and 106,504,926 shares issued and outstanding, respectively	232,560	'
Additional paid-in capital	5,840,314	'
Accumulated other comprehensive income	'	'
Accumulated deficit	-7,742,345	'
Total Stockholders' Deficiency	-1,669,274	'
Total Liabilities and Stockholders' Deficiency	732,414	'
Amended [Member]	'	'
Current Assets	'	'
Cash	44,988	'
Accounts receivable	2,645,213	'
Related parties receivable	'	'
Inventory	536,984	'
Other current assets	1,009	'
Marketable securities, available-for-sale	1,595,000	'
Total Current Assets	4,823,194	'
License fees receivables	375,000	'
Security deposits	'	'
Intangible assets, net	345,605	'
Investments	285,573	'
Other assets	1,942	'
Total Assets	5,831,314	'
Current Liabilities	'	'
Accounts payable and accrued expenses	2,153,861	'
Accounts payable - related party	1,216,222	'
Checks in excess of bank	1,258,168	'
Deferred revenue	'	'
Short-term notes payable	360,428	'
Short-term related party convertible notes payable, net	12,000	'
Short-term convertible notes payable, net	35,197	'
Derivative liability on short-term convertible notes payable	245,008	'
Total Current Liabilities	5,280,884	'
Long-Term Liabilities	'	'
Long term portion of loans payable	166,925	'
Total Long-Term Liabilities	166,925	'
Total Liabilities	5,447,809	'
Stockholders' Deficiency	'	'
Preferred Series A stock, $0.001 par value; 9,500,000 shares authorized, 1,903 and 0 shares issued and outstanding, respectively	2	'
Preferred Series B stock, $0.001 par value; 500,000 shares authorized, 195,000 and 0 shares issued and outstanding, respectively	195	'
Common stock, $0.001 par value; 490,000,000 shares authorized, 232,560,140 and 106,504,926 shares issued and outstanding, respectively	242,782	'
Additional paid-in capital	5,634,977	'
Accumulated other comprehensive income	705	'
Accumulated deficit	-5,495,156	'
Total Stockholders' Deficiency	383,505	'
Total Liabilities and Stockholders' Deficiency	5,831,314	'
Differences [Member]	'	'
Current Assets	'	'
Cash	258	'
Accounts receivable	-2,598,082	'
Related parties receivable	750	'
Inventory	-530,464	'
Other current assets	-1,009	'
Marketable securities, available-for-sale	-1,595,000	'
Total Current Assets	-4,723,547	'
License fees receivables	-375,000	'
Security deposits	1,589	'
Intangible assets, net	'	'
Investments	'	'
Other assets	-1,942	'
Total Assets	-5,098,900	'
Current Liabilities	'	'
Accounts payable and accrued expenses	-1,705,368	'
Accounts payable - related party	12,516	'
Checks in excess of bank	-1,258,168	'
Deferred revenue	2,046	'
Short-term notes payable	-222,928	'
Short-term related party convertible notes payable, net	'	'
Short-term convertible notes payable, net	-20	'
Derivative liability on short-term convertible notes payable	61,782	'
Total Current Liabilities	-3,110,140	'
Long-Term Liabilities	'	'
Long term portion of loans payable	64,019	'
Total Long-Term Liabilities	64,019	'
Total Liabilities	-3,046,121	'
Stockholders' Deficiency	'	'
Preferred Series A stock, $0.001 par value; 9,500,000 shares authorized, 1,903 and 0 shares issued and outstanding, respectively	'	'
Preferred Series B stock, $0.001 par value; 500,000 shares authorized, 195,000 and 0 shares issued and outstanding, respectively	'	'
Common stock, $0.001 par value; 490,000,000 shares authorized, 232,560,140 and 106,504,926 shares issued and outstanding, respectively	-10,222	'
Additional paid-in capital	205,337	'
Accumulated other comprehensive income	-705	'
Accumulated deficit	-2,247,189	'
Total Stockholders' Deficiency	-2,052,779	'
Total Liabilities and Stockholders' Deficiency	($5,098,900)	'

RESTATEMENT_Details_1

RESTATEMENT (Details 1) (USD $)	3 Months Ended		9 Months Ended
RESTATEMENT (Details 1) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Product sales revenue	$106,041	'	$274,415	'
Service revenue	71,483	'	160,121	'
Total Revenues	177,524	'	434,536	'
Cost of goods sold	105,755	'	249,639	'
Gross Margin	71,769	'	184,897	'
Operating Expenses	'	'	'	'
Officer and director compensation	313,590	241,582	538,107	608,024
Professional fees	1,532,155	12,436	2,071,249	91,402
Impairment in available for sale securities	715,000	'	1,445,000	'
General and administrative	101,107	1,965	345,135	39,190
Total Operating Expenses	2,661,852	255,983	4,399,491	738,616
Loss from Operations	-2,590,083	-255,983	-4,214,594	-738,616
Other Income/(Expenses)	'	'	'	'
Interest expense	-78,651	-19,231	-247,679	-27,298
Gain (loss) on derivative liability	-288,319	2,593	-245,245	9,964
Total Other Income/(Expenses)	-366,970	-16,638	-492,924	-84,005
Loss from Operations before Income Taxes	-2,957,053	-272,621	-4,707,518	-822,621
Provision for Income Taxes	'	'	'	'
Net Loss from Continuing Operations	-2,957,053	-272,621	-4,707,518	-822,621
Loss from Discontinued Operations, net of Income Taxes	-3,500	-30,659	143	-89,068
Net Loss	'	'	-4,707,518	-822,621
Other Comprehensive Income	'	'	'	'
Basic and Diluted Loss per Share from Continuing Operations	($0.01)	$0	($0.03)	($0.01)
Basic and Diluted Loss per Share from Discontinued Operations	$0	$0	$0	$0
Net loss per share - Basic and Diluted	$0.01	$0	($0.03)	($0.01)
Weighted average number of shares outstanding during the period - Basic and Diluted	228,588,198	102,872,317	166,317,420	101,632,600
Restated [Member]	'	'	'	'
Product sales revenue	106,041	'	274,415	'
Service revenue	71,483	'	160,121	'
Revenue from license fees	'	'	'	'
Total Revenues	177,524	'	434,536	'
Cost of goods sold	105,755	'	249,639	'
Gross Margin	71,769	'	184,897	'
Operating Expenses	'	'	'	'
Officer and director compensation	313,590	'	538,107	'
Professional fees	1,532,155	'	2,071,249	'
Impairment in available for sale securities	715,000	'	1,445,000	'
General and administrative	101,107	'	345,135	'
Total Operating Expenses	2,661,852	'	4,399,491	'
Loss from Operations	-2,590,083	'	-4,214,594	'
Other Income/(Expenses)	'	'	'	'
Interest expense	-78,651	'	-247,679	'
Gain (loss) on derivative liability	-288,319	'	-245,245	'
Foreign currency transaction gain	'	'	'	'
Total Other Income/(Expenses)	-366,970	'	-492,924	'
Loss from Operations before Income Taxes	-2,957,053	'	-4,707,518	'
Provision for Income Taxes	'	'	'	'
Net Loss from Continuing Operations	-2,957,053	'	-4,707,518	'
Loss from Discontinued Operations, net of Income Taxes	-3,500	'	143	'
Net Loss	-2,960,553	'	-4,707,375	'
Other Comprehensive Income	'	'	'	'
Foreign currency translation adjustments	'	'	'	'
Total Other Comprehensive Income	-2,960,553	'	-4,707,375	'
Basic and Diluted Loss per Share from Continuing Operations	($0.01)	'	($0.03)	'
Basic and Diluted Loss per Share from Discontinued Operations	$0	'	$0	'
Net loss per share - Basic and Diluted	($0.01)	'	($0.03)	'
Weighted average number of shares outstanding during the period - Basic and Diluted	228,588,198	'	166,317,420	'
Amended [Member]	'	'	'	'
Product sales revenue	2,076,130	'	3,753,818	'
Service revenue	3,254,310	'	4,017,934	'
Revenue from license fees	'	'	525,000	'
Total Revenues	5,330,440	'	8,296,752	'
Cost of goods sold	3,999,856	'	6,536,621	'
Gross Margin	1,330,584	'	1,760,131	'
Operating Expenses	'	'	'	'
Officer and director compensation	317,709	'	556,340	'
Professional fees	1,958,179	'	2,542,605	'
Impairment in available for sale securities	'	'	'	'
General and administrative	665,833	'	747,918	'
Total Operating Expenses	2,941,721	'	3,846,863	'
Loss from Operations	-1,611,137	'	-2,086,732	'
Other Income/(Expenses)	'	'	'	'
Interest expense	-599,712	'	-816,060	'
Gain (loss) on derivative liability	386,522	'	438,990	'
Foreign currency transaction gain	'	'	5,149	'
Total Other Income/(Expenses)	-213,190	'	-371,921	'
Loss from Operations before Income Taxes	-1,824,327	'	-2,458,653	'
Provision for Income Taxes	'	'	'	'
Net Loss from Continuing Operations	-1,824,327	'	-2,458,653	'
Loss from Discontinued Operations, net of Income Taxes	'	'	'	'
Net Loss	-1,824,327	'	-2,458,653	'
Other Comprehensive Income	'	'	'	'
Foreign currency translation adjustments	191	'	705	'
Total Other Comprehensive Income	-1,824,136	'	-2,457,948	'
Basic and Diluted Loss per Share from Continuing Operations	($0.01)	'	($0.01)	'
Basic and Diluted Loss per Share from Discontinued Operations	$0	'	$0	'
Net loss per share - Basic and Diluted	($0.01)	'	($0.01)	'
Weighted average number of shares outstanding during the period - Basic and Diluted	218,801,511	'	170,554,213	'
Differences [Member]	'	'	'	'
Product sales revenue	-1,970,089	'	-3,479,403	'
Service revenue	-3,182,827	'	-3,857,813	'
Revenue from license fees	'	'	-525,000	'
Total Revenues	-5,152,916	'	-7,862,216	'
Cost of goods sold	-3,894,101	'	-6,286,982	'
Gross Margin	-1,258,815	'	-1,575,234	'
Operating Expenses	'	'	'	'
Officer and director compensation	-4,119	'	-18,233	'
Professional fees	-426,024	'	-471,356	'
Impairment in available for sale securities	715,000	'	1,445,000	'
General and administrative	-564,726	'	-402,783	'
Total Operating Expenses	-279,869	'	552,628	'
Loss from Operations	-978,946	'	-2,127,862	'
Other Income/(Expenses)	'	'	'	'
Interest expense	521,061	'	568,381	'
Gain (loss) on derivative liability	-674,841	'	-684,235	'
Foreign currency transaction gain	'	'	-5,149	'
Total Other Income/(Expenses)	-153,780	'	-121,003	'
Loss from Operations before Income Taxes	-1,132,726	'	-2,248,865	'
Provision for Income Taxes	'	'	'	'
Net Loss from Continuing Operations	-1,132,726	'	-2,248,865	'
Loss from Discontinued Operations, net of Income Taxes	-3,500	'	143	'
Net Loss	-1,136,226	'	-2,248,722	'
Other Comprehensive Income	'	'	'	'
Foreign currency translation adjustments	-191	'	-705	'
Total Other Comprehensive Income	($1,136,417)	'	($2,249,427)	'
Basic and Diluted Loss per Share from Continuing Operations	$0	'	($0.02)	'
Basic and Diluted Loss per Share from Discontinued Operations	$0	'	$0	'
Net loss per share - Basic and Diluted	$0	'	($0.02)	'
Weighted average number of shares outstanding during the period - Basic and Diluted	9,786,687	'	-4,236,793	'

RESTATEMENT_Details_2

RESTATEMENT (Details 2) (USD $)	3 Months Ended		9 Months Ended
RESTATEMENT (Details 2) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Cash Flows From Operating Activities:	'	'	'	'
Net loss	($2,957,053)	($272,621)	($4,707,518)	($822,621)
Adjustments to reconcile net loss to net cash used in operations	'	'	'	'
Amortization of debt discount	'	'	158,843	16,223
Origination interest on derivative liability	'	'	10,556	'
Change in derivative liability	'	'	245,245	-9,964
Common stock issued for services	'	'	2,104,255	93,930
Bad debt provision	'	'	2,700	'
Contributed capital	'	'	'	2,000
Convertible notes payable executed for services	'	'	117,940	'
Impairment in available for sale securities	715,000	'	1,445,000	'
Changes in operating assets and liabilities:	'	'	'	'
(Increase)/Decrease in inventory	'	'	-6,520	'
Increase/(Decrease) in accounts payable and accrued expenses	'	'	309,735	-55,579
Increase/(Decrease) in deferred revenue	'	'	2,046	'
Net Cash Used In Continuing Operating Activities	'	'	114,956	-149,603
Net Cash Provided by Discontinued Operating Activities	'	'	143	-102,390
Net Cash Used in Operating Activities	'	'	115,099	-251,993
Payments towards security deposits	'	'	-1,589	'
Payments towards intangible assets	'	'	-247,153	'
Net Cash Used In Continuing Investing Activities	'	'	-248,742	'
Net Cash Used In Investing Activities	'	'	-248,742	'
Cash Flows From Financing Activities:	'	'	'	'
Net Cash Provided by Continuing Financing Activities	'	'	178,750	245,500
Net Cash Provided by Financing Activities	'	'	178,750	245,500
Net Increase / (Decrease) in Cash	'	'	45,107	-6,493
Cash and cash equivalents, beginning of period	'	'	139	6,493
Cash and cash equivalents, end of period	45,246	'	45,246	'
Supplemental disclosure of cash flow information:	'	'	'	'
Cash paid for interest	'	'	'	3,710
Cash paid for taxes	'	'	'	'
Supplemental disclosure of non-cash investing and financing activities:	'	'	'	'
Debt discounts on convertible notes payable	'	'	419,550	'
Issuance of preferred stock series B as payment towards accrued expenses, related parties	'	'	195,000	'
Convertible notes payable executed for accounts payable and accrued expenses	'	'	112,284	'
Intangible assets from investment in Surf	'	'	120,046	'
Restated [Member]	'	'	'	'
Cash Flows From Operating Activities:	'	'	'	'
Net loss	-2,957,053	'	-4,707,518	'
Adjustments to reconcile net loss to net cash used in operations	'	'	'	'
Currency translation gain	'	'	'	'
Amortization of debt discount	'	'	158,843	'
Origination interest on derivative liability	'	'	10,556	'
Change in derivative liability	'	'	245,245	'
Debt issued for services	'	'	'	'
Common stock issued for services	'	'	2,104,255	'
Bad debt provision	'	'	2,700	'
Contributed capital	'	'	95,420	'
Convertible notes payable executed for services	'	'	117,940	'
Loss on conversion of debt	'	'	43,970	'
Impairment in available for sale securities	715,000	'	1,445,000	'
Amortization expense	'	'	21,594	'
Provision for allowance on A/R	'	'	'	'
Changes in operating assets and liabilities:	'	'	'	'
Increase)/Decrease in accounts and other receivables	'	'	-49,831	'
(Increase)/Decrease in related parties receivable	'	'	-750	'
(Increase)/Decrease in other current assets	'	'	'	'
(Increase)/Decrease in inventory	'	'	-6,520	'
(Increase)/Decrease in license fees receivable	'	'	'	'
Increase/(Decrease) in accounts payable and accrued expenses	'	'	309,735	'
Increase/(Decrease) in accrued expenses - related party	'	'	322,271	'
Increase/(Decrease) in checks in excess of bank	'	'	'	'
Increase/(Decrease) in deferred revenue	'	'	2,046	'
Net Cash Used In Continuing Operating Activities	'	'	114,956	'
Net Cash Provided by Discontinued Operating Activities	'	'	143	'
Net Cash Used in Operating Activities	'	'	115,099	'
Payments towards security deposits	'	'	-1,589	'
Cash acquired with purchase of subsidiary	'	'	'	'
Payments towards intangible assets	'	'	-247,153	'
Net Cash Used In Continuing Investing Activities	'	'	-248,742	'
Net Cash Used In Discontinued Investing Activities	'	'	'	'
Net Cash Used In Investing Activities	'	'	-248,742	'
Cash Flows From Financing Activities:	'	'	'	'
Proceeds from notes payable	'	'	178,750	'
Expenses paid on behalf of Company	'	'	'	'
Net Cash Provided by Continuing Financing Activities	'	'	178,750	'
Net Cash Provided by Discontinued Financing Activities	'	'	'	'
Net Cash Provided by Financing Activities	'	'	178,750	'
Effects of exchange rates on cash	'	'	'	'
Net Increase / (Decrease) in Cash	'	'	45,107	'
Cash and cash equivalents, beginning of period	'	'	139	'
Cash and cash equivalents, end of period	45,246	'	45,246	'
Supplemental disclosure of cash flow information:	'	'	'	'
Cash paid for interest	'	'	'	'
Cash paid for taxes	'	'	'	'
Supplemental disclosure of non-cash investing and financing activities:	'	'	'	'
Debt discounts on convertible notes payable	'	'	419,550	'
Preferred stock issued for marketable securities	'	'	'	'
Preferred stock issued for acquisition of subsidiary	'	'	'	'
Preferred stock issued for cost method of investment	'	'	27,273	'
Common stock issued for cost method of investment	'	'	258,300	'
Common stock issued for intangible assets	'	'	'	'
Preferred stock issued for conversion of debt	'	'	'	'
Common stock issued for conversion of debt	'	'	120,723	'
Issuance of preferred stock series B as payment towards accrued expenses, related parties	'	'	195,000	'
Issuance of common stock as payment towards accounts payable and accrued expenses, related parties	'	'	106,473	'
Convertible notes payable executed for accounts payable and accrued expenses	'	'	112,284	'
Intangible assets from investment in Surf	'	'	120,046	'
Amended [Member]	'	'	'	'
Cash Flows From Operating Activities:	'	'	'	'
Net loss	-1,824,327	'	-2,458,653	'
Adjustments to reconcile net loss to net cash used in operations	'	'	'	'
Currency translation gain	'	'	-5,149	'
Amortization of debt discount	'	'	128,578	'
Origination interest on derivative liability	'	'	553,176	'
Change in derivative liability	'	'	-438,990	'
Debt issued for services	'	'	17,417	'
Common stock issued for services	'	'	2,143,125	'
Bad debt provision	'	'	'	'
Contributed capital	'	'	'	'
Convertible notes payable executed for services	'	'	'	'
Loss on conversion of debt	'	'	'	'
Impairment in available for sale securities	'	'	'	'
Amortization expense	'	'	21,593	'
Provision for allowance on A/R	'	'	-28,177	'
Changes in operating assets and liabilities:	'	'	'	'
Increase)/Decrease in accounts and other receivables	'	'	-2,559,198	'
(Increase)/Decrease in related parties receivable	'	'	'	'
(Increase)/Decrease in other current assets	'	'	1,028	'
(Increase)/Decrease in inventory	'	'	-531,320	'
(Increase)/Decrease in license fees receivable	'	'	-525,000	'
Increase/(Decrease) in accounts payable and accrued expenses	'	'	1,955,440	'
Increase/(Decrease) in accrued expenses - related party	'	'	281,487	'
Increase/(Decrease) in checks in excess of bank	'	'	1,247,242	'
Increase/(Decrease) in deferred revenue	'	'	'	'
Net Cash Used In Continuing Operating Activities	'	'	-197,401	'
Net Cash Provided by Discontinued Operating Activities	'	'	'	'
Net Cash Used in Operating Activities	'	'	-197,401	'
Payments towards security deposits	'	'	'	'
Cash acquired with purchase of subsidiary	'	'	42,549	'
Payments towards intangible assets	'	'	'	'
Net Cash Used In Continuing Investing Activities	'	'	42,549	'
Net Cash Used In Discontinued Investing Activities	'	'	'	'
Net Cash Used In Investing Activities	'	'	42,549	'
Cash Flows From Financing Activities:	'	'	'	'
Proceeds from notes payable	'	'	187,500	'
Expenses paid on behalf of Company	'	'	11,977	'
Net Cash Provided by Continuing Financing Activities	'	'	199,477	'
Net Cash Provided by Discontinued Financing Activities	'	'	'	'
Net Cash Provided by Financing Activities	'	'	199,477	'
Effects of exchange rates on cash	'	'	224	'
Net Increase / (Decrease) in Cash	'	'	44,849	'
Cash and cash equivalents, beginning of period	'	'	139	'
Cash and cash equivalents, end of period	44,988	'	44,988	'
Supplemental disclosure of cash flow information:	'	'	'	'
Cash paid for interest	'	'	'	'
Cash paid for taxes	'	'	'	'
Supplemental disclosure of non-cash investing and financing activities:	'	'	'	'
Debt discounts on convertible notes payable	'	'	151,026	'
Preferred stock issued for marketable securities	'	'	1,445,000	'
Preferred stock issued for acquisition of subsidiary	'	'	27,256	'
Preferred stock issued for cost method of investment	'	'	27,273	'
Common stock issued for cost method of investment	'	'	258,300	'
Common stock issued for intangible assets	'	'	97,014	'
Preferred stock issued for conversion of debt	'	'	71,538	'
Common stock issued for conversion of debt	'	'	342,865	'
Issuance of preferred stock series B as payment towards accrued expenses, related parties	'	'	'	'
Issuance of common stock as payment towards accounts payable and accrued expenses, related parties	'	'	'	'
Convertible notes payable executed for accounts payable and accrued expenses	'	'	'	'
Intangible assets from investment in Surf	'	'	'	'
Differences [Member]	'	'	'	'
Cash Flows From Operating Activities:	'	'	'	'
Net loss	-1,132,726	'	-2,248,865	'
Adjustments to reconcile net loss to net cash used in operations	'	'	'	'
Currency translation gain	'	'	5,149	'
Amortization of debt discount	'	'	30,265	'
Origination interest on derivative liability	'	'	-542,620	'
Change in derivative liability	'	'	684,235	'
Debt issued for services	'	'	-17,417	'
Common stock issued for services	'	'	-38,870	'
Bad debt provision	'	'	2,700	'
Contributed capital	'	'	95,420	'
Convertible notes payable executed for services	'	'	117,940	'
Loss on conversion of debt	'	'	43,970	'
Impairment in available for sale securities	715,000	'	1,445,000	'
Amortization expense	'	'	1	'
Provision for allowance on A/R	'	'	28,177	'
Changes in operating assets and liabilities:	'	'	'	'
Increase)/Decrease in accounts and other receivables	'	'	2,509,367	'
(Increase)/Decrease in related parties receivable	'	'	-750	'
(Increase)/Decrease in other current assets	'	'	-1,028	'
(Increase)/Decrease in inventory	'	'	524,800	'
(Increase)/Decrease in license fees receivable	'	'	525,000	'
Increase/(Decrease) in accounts payable and accrued expenses	'	'	-1,645,705	'
Increase/(Decrease) in accrued expenses - related party	'	'	40,784	'
Increase/(Decrease) in checks in excess of bank	'	'	-1,247,242	'
Increase/(Decrease) in deferred revenue	'	'	2,046	'
Net Cash Used In Continuing Operating Activities	'	'	312,357	'
Net Cash Provided by Discontinued Operating Activities	'	'	143	'
Net Cash Used in Operating Activities	'	'	312,500	'
Payments towards security deposits	'	'	-1,589	'
Cash acquired with purchase of subsidiary	'	'	-42,549	'
Payments towards intangible assets	'	'	-247,153	'
Net Cash Used In Continuing Investing Activities	'	'	-291,291	'
Net Cash Used In Discontinued Investing Activities	'	'	'	'
Net Cash Used In Investing Activities	'	'	-291,291	'
Cash Flows From Financing Activities:	'	'	'	'
Proceeds from notes payable	'	'	-8,750	'
Expenses paid on behalf of Company	'	'	-11,977	'
Net Cash Provided by Continuing Financing Activities	'	'	-20,727	'
Net Cash Provided by Discontinued Financing Activities	'	'	'	'
Net Cash Provided by Financing Activities	'	'	-20,727	'
Effects of exchange rates on cash	'	'	-224	'
Net Increase / (Decrease) in Cash	'	'	258	'
Cash and cash equivalents, beginning of period	'	'	'	'
Cash and cash equivalents, end of period	258	'	258	'
Supplemental disclosure of cash flow information:	'	'	'	'
Cash paid for interest	'	'	'	'
Cash paid for taxes	'	'	'	'
Supplemental disclosure of non-cash investing and financing activities:	'	'	'	'
Debt discounts on convertible notes payable	'	'	268,524	'
Preferred stock issued for marketable securities	'	'	-1,445,000	'
Preferred stock issued for acquisition of subsidiary	'	'	-27,256	'
Preferred stock issued for cost method of investment	'	'	'	'
Common stock issued for cost method of investment	'	'	'	'
Common stock issued for intangible assets	'	'	-97,014	'
Preferred stock issued for conversion of debt	'	'	-71,538	'
Common stock issued for conversion of debt	'	'	-222,142	'
Issuance of preferred stock series B as payment towards accrued expenses, related parties	'	'	195,000	'
Issuance of common stock as payment towards accounts payable and accrued expenses, related parties	'	'	106,473	'
Convertible notes payable executed for accounts payable and accrued expenses	'	'	112,284	'
Intangible assets from investment in Surf	'	'	$120,046	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Derivative liabilities	($306,790)	($61,545)
Total	-306,790	-61,545
Level 1 [Member]	'	'
Derivative liabilities	'	'
Total	'	'
Level 2 [Member]	'	'
Derivative liabilities	'	'
Total	'	'
Level 3 [Member]	'	'
Derivative liabilities	-306,790	-61,545
Total	($306,790)	($61,545)

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) (Computer Equipment [Member])	9 Months Ended
	Sep. 30, 2013
Computer Equipment [Member]	'
Estimated useful lives of the Computer Software	'5 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Summary Of Significant Accounting Policies Details 2	'	'
Income tax benefit at Federal statutory rate of 44%	($1,500,960)	($500,368)
State Income tax benefit, net of Federal effect	-415,862	-138,634
Permanent and other differences	'	'
Change in valuation allowance	1,916,822	639,002
Total	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Summary Of Significant Accounting Policies Details 3	'	'
Net operating loss	$7,741,000	$3,037,000
Asset impairment	'	'
Valuation allowance	-7,741,000	-3,037,000
Total	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Cash and cash equivalents	$45,246	'	$139
Commitments or contingencies	0	'	0
Depreciation expense	0	0	'
Share-based expense	2,104,255	0	'
Allowance of bad debts on current accounts receivable	2,700	'	0
Impairment expense	1,445,000	'	'
Net operating losses	$7,741,000	'	'
Net operating losses expiry period	'2031	'	'
Sales Revenue, Net [Member] \| Customer Concentration Risk [Member] \| Customer A [Member]	'	'	'
Concentration of Credit Risk, SURF	30.30%	'	'
Sales Revenue, Net [Member] \| Customer Concentration Risk [Member] \| Customer B [Member]	'	'	'
Concentration of Credit Risk, SURF	18.20%	'	'
Sales Revenue, Net [Member] \| Customer Concentration Risk [Member] \| Customer C [Member]	'	'	'
Concentration of Credit Risk, SURF	0.00%	'	'
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer A [Member]	'	'	'
Concentration of Credit Risk, SURF	22.10%	'	'
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer C [Member]	'	'	'
Concentration of Credit Risk, SURF	16.00%	'	'
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer B [Member]	'	'	'
Concentration of Credit Risk, SURF	17.90%	'	'

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Property And Equipment Details	'	'
Equipment	$2,424	'
Less: accumulated depreciation	-2,424	'
Property and Equipment, Net	'	'

PROPERTY_AND_EQUIPMENT_Details1

PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	9 Months Ended
PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Property And Equipment Details Narrative	'	'
Depreciation expense	$0	$0

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Interest expense convertible debt	'	'	$1,077	'	$1,077
Accrued Interest Payable	2,774	'	2,774	'	1,697
Receivables from related parties	750	'	750	'	'
Officers Compensation	313,590	241,582	538,107	608,024	'
Preferred Stock Series B [Member]	'	'	'	'	'
Price per Share	$1	'	$1	'	'
Chief Executive Officer And Director [Member]	'	'	'	'	'
Shares Issued During Period	'	'	1,000,000	'	'
Price per Share	$0.01	'	$0.01	'	'
Additional shares Issued During Period	'	'	10,000,000	'	'
Additional shares price	$0.01	'	$0.01	'	'
Accrued Officer Compensation	125,000	'	125,000	'	'
Chief Executive Officer And Director [Member] \| Preferred Stock Series B [Member]	'	'	'	'	'
Shares Issued During Period	'	'	195,000	'	'
Officers Compensation	'	'	195,000	'	'
Chief Executive Officer And Director S-8 [Member]	'	'	'	'	'
Shares Issued During Period	'	'	1,800,000	'	'
Price per Share	$0.01	'	$0.01	'	'
Shares Issued During Period, Value	'	'	12,600	'	'
Additional shares Issued During Period	'	'	2,500,000	'	'
Additional shares price	$0.00	'	$0.00	'	'
Accrued Officer Compensation	8,288	'	8,288	'	'
Officers [Member]	'	'	'	'	'
Officers Compensation	'	'	259,708	'	'
Accrued Officer Compensation	$1,146,238	'	$1,146,238	'	'

NOTES_AND_LOANS_PAYABLE_Detail

NOTES AND LOANS PAYABLE (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Notes Payable Details	'	'
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
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	'
Discounts on short-term convertible notes payable	-135,101	-31,111
Total short-term debt	184,677	200,334
Derivative liability on short-term convertible notes	306,790	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	162,500	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	'
Discounts on long term portion of convertible notes payable	-182,050	-25,313
Total long-term debt	$230,944	$177,187

NOTES_AND_LOANS_PAYABLE_Detail1

NOTES AND LOANS PAYABLE (Details Narrative) (USD $)

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2012

Convertible Note Payable October 28, 2011 [Member]

Convertible Promissory Note August 27, 2012 [Member]

Line of Credit [Member]

Promissory Note [Member]

Convertible Promissory Note August 27, 2013 [Member]

Convertible Promissory Note Payable July 15, 2013 [Member]

Convertible Promissory Note Payable June 3, 2013 [Member]

Convertible Promissory Note March 5, 2013 [Member]

Convertible Note Payable February 8, 2013 [Member]

Convertible Promissory Note January 18, 2013 [Member]

Convertible Note Payable December 31, 2012 [Member]

Convertible promissory note 3 [Member]

Unrelated Third Party [Member]

Accrued interest

$2,774

$1,697

$2,774

$1,697

$4,667

$16,376

$403

Interest expense

12,472

4,067

Payment made by noteholder

95,000

40,000

Consideration received on date of execution

10,556

4,445

Derivative liabilities

55,751

12,258

6,676

181,261

58,646

Debt discounts

27,500

32,500

105,556

44,445

Amortization of debt discounts of notes

3,400

9,067

10,538

4,852

34,726

9,698

15,481

71,081

37,814

Unamortized debt discounts

$24,100

$23,433

$21,962

$12,565

$127,774

$31,879

$9,832

$25,313

$65,586

$31,111

DERIVATIVE_LIABILITY_Details_N

DERIVATIVE LIABILITY (Details Narrative) (USD $)	9 Months Ended	12 Months Ended
DERIVATIVE LIABILITY (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Unpaid Face Value	$170,278	'
Dividend Yield	0.00%	0.00%
Risk Free Rate	0.10%	0.16%
Volatility	232.29%	'
Description of derivative liability	'The CompanyBs derivative liability increased by $245,245 to $306,790. The Company recognized a corresponding loss on derivative liability in conjunction with this revaluation.	'The CompanyBs 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.
Minimum [Member]	'	'
Volatility	'	234.00%
Years to Maturity	'6 months 18 days	'7 months 24 days
Maximum [Member]	'	'
Volatility	'	251.00%
Years to Maturity	'10 months 13 days	'9 months 11 days

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	9 Months Ended
STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Preferred stock Series A,shares issued	1,903	0
Preferred stock Series A,shares outstanding	1,903	0
Preferred stock Series B, shares issued	195,000	0
Preferred stock Series B, shares outstanding	195,000	0
Common stock, shares issued	232,560,140	106,504,926
Common stock, shares outstanding	232,560,140	106,504,926
Common stock issued for service, Shares	74,444,195	'
Common stock issued for service, Value	$2,104,255	'
Common stock issued for settlement of accounts payable, accrued expense, accrued interest and debt transactions, Shares	43,437,369	'
Common stock issued for settlement of accounts payable, accrued expense, accrued interest and debt transactions, Value	399,222	'
Additional paid-in capital for debt discounts on convertible notes payable	419,550	'
Permanent equity with convertible notes	93,888	'
Common stock for intangible assets in connection with acquisition of Surf, Shares	6,673,650	'
Common stock for intangible assets in connection with acquisition of Surf, Value	$72,790	'
Minimum [Member]	'	'
Common stock issued for service, Share price	$0.01	'
Common stock issued for settlement of accounts payable, accrued expense, accrued interest and debt transactions, per shares	$0.00	'
Common stock for intangible assets in connection with the acquisition share price	$0.01	'
Maximum [Member]	'	'
Common stock issued for service, Share price	$0.09	'
Common stock issued for settlement of accounts payable, accrued expense, accrued interest and debt transactions, per shares	$0.02	'
Common stock for intangible assets in connection with the acquisition share price	$0.02	'