World Moto (FARE) 10-Q/A 29 Oct 14 2014 Q1 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	20-May-14
Document Type	'10-Q	'
Amendment Flag	'true	'
Amendment Description	'The consolidated financial statements have been restated to correct for certain errors related to the Company’s recognition of deferred revenues, intangible assets and share-based compensation.	'
Document Period End Date	31-Mar-14	'
Trading Symbol	'fare	'
Entity Registrant Name	'World Moto, Inc.	'
Entity Central Index Key	'0001492151	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	378,033,149
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well Known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current assets:	'	'
Cash	$31,397	$179,132
Prepaid expenses and other current assets	34,309	17,424
Total current assets	65,706	196,556
Property and equipment, net	28,285	31,273
Other assets	11,188	1,704
TOTAL ASSETS	105,179	229,533
Current liabilities:	'	'
Accounts payable and accrued expenses	141,201	27,482
Unearned revenues	59,689	35,000
Total current liabilities	200,890	62,482
Stockholders' equity (deficit):	'	'
Preferred stock, $0.0001 par value; 50,000,000 shares authorized; no shares issued and outstanding	0	0
Common stock, $0.0001 par value, 500,000,000 shares authorized; 378,033,149 and 378,033,149 shares issued and outstanding respectively	37,802	37,802
Additional paid-in capital	1,332,431	1,332,431
Accumulated other comprehensive income (loss)	-612	1,899
Accumulated deficit	-1,465,332	-1,205,081
Total stockholders' equity (deficit)	-95,711	167,051
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$105,179	$229,533

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Preferred stock shares par value	$0.00	$0.00
Preferred stock shares authorized	50,000,000	50,000,000
Preferred Stock, Shares Issued	'	'
Preferred Stock, Shares Outstanding	'	'
Common stock shares par value	$0.00	$0.00
Common stock shares authorized	500,000,000	500,000,000
Common Stock, Shares, Issued	378,033,149	378,033,149
Common Stock, Shares, Outstanding	378,033,149	378,033,149

Consolidated_Statements_of_Ope

Consolidated Statements of Operations and Comprehensive Loss (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Revenues	$0	$0
Operating expenses:	'	'
Research & development	121,106	68,596
General and administrative	139,011	125,243
Total operating expense	260,117	193,839
Loss from operations	-260,117	-193,839
Other (income) and expense:	'	'
Interest expense	-396	0
Interest income	6	0
Foreign currency transaction loss (gain)	256	0
Total other income	-134	0
Net loss	-260,251	-193,839
Other comprehensive income (loss):	'	'
Foreign currency translation gain (loss)	-2,511	-302
Comprehensive loss	($262,762)	($194,141)
Net loss per common share - basic and diluted	$0	$0
Weighted average number of common shares outstanding - basic and diluted	378,033,149	378,033,149

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($260,251)	($193,839)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation and amortization	3,861	0
Changes in operating assets and liabilities:	'	'
Prepaid expenses and other current assets	-26,660	-57,158
Unrecorded revenues	24,980	0
Accounts payable and accrued expenses	113,719	25,020
Net cash used in operating activities	-144,351	-225,977
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchases of property and equipment	-873	0
Net cash used in investing activities	-873	0
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Net proceeds from convertible notes payable	0	0
Proceeds from shares issued for cash	0	1,000,000
Net cash provided by financing activities	0	1,000,000
EFFECT OF FOREIGN CURRENCY TRANSLATIONS	-2,511	-302
Net increase (decrease)	-147,735	773,721
Cash at beginning of period	179,132	75,774
Cash at end of period	31,397	849,495
Income tax	0	0
Interest	0	0
NONCASH INVESTING AND FINANCING ACTIVITIES:	'	'
Debt discount	$0	$0

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Text Block]	'
	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Nature of Business
	World Moto, Inc. (the “Company”) was incorporated in the State of Nevada on March 24, 2008 under the name Net Profits Ten Inc. The original purpose of the Company was to market and distribute user-friendly interactive yearbook software for the military. The Company was reclassified as a shell company until the completion of its acquisition of the World Moto Assets, which was consummated on November 14, 2012, and discussed in Note 3. Effective November 12, 2012, the Company amended its Articles of Incorporation to change its name from “Net Profits Ten Inc.” to “World Moto, Inc.”
	On January 30, 2013, World Moto, Inc. established two wholly owned subsidiaries that were incorporated in the State of Nevada. World Moto Technologies, Inc. and World Moto Holdings, Inc. were both established, but have no activity to report to date. On February 4, 2013, World Moto Technologies Ltd, a wholly owned subsidiary of the Company, was organized under the laws of the Kingdom of Thailand and the name of this company was later changed to World Moto Co., Ltd. World Moto Co., Ltd. is owned in its entirety by World Moto, Inc., World Moto Technologies, Inc. and World Moto Holdings, Inc. and it is an operating entity of the Company in Thailand for the purposes of research and development in the Southeast Asia region.
	Basis of Presentation
	The unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information in accordance with Securities and Exchange Commission ("SEC") Regulation S-X rule 8-03 and should be read in conjunction with the audited financial statements and notes thereto contained in the Company's last Annual Report filed with the SEC on Form 10-K for the year ended December 31, 2013. In the opinion of management, the unaudited consolidated financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include normal recurring adjustments, necessary to present fairly the financial position as of March 31, 2014 and the results of operations and cash flows for the periods then ended. The financial data and other information disclosed in these notes to the interim consolidated financial statements related to the period are unaudited. The results for the three-month period ended March 31, 2014, are not necessarily indicative of the results to be expected for any subsequent quarters or for the entire year ending December 31, 2014. Notes to the unaudited interim consolidated financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year as reported in the Form 10-K have been omitted.
	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 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.
	Cash and Cash Equivalents
	The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.
	Foreign Currency Translation
	The functional currency of our subsidiary is the Thai Baht. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency at rates of exchange prevailing at the balance sheet dates. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange gains or losses arising from foreign currency transactions are included in the determination of net income (loss) for the respective periods.
	For financial reporting purposes, the financial statements of the subsidiary are translated into the Company’s reporting currency, United States Dollars (“USD”). Asset and liability accounts are translated using the closing exchange rate in effect at the balance sheet date, equity account and dividend are translated using historical exchange rates and income and expense accounts are translated using the average exchange rate prevailing during the reporting period.
	Adjustments resulting from the translation, if any, are included in accumulated other comprehensive income (loss) in stockholder’s equity (deficit).
	Long-Lived Assets
	Property and equipment
	Property and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method of 3 years for financial statement purposes.
	Software
	The Company capitalizes software acquisition and development costs incurred during the software application development stage. The software application development stage is characterized by software design and configuration activities, coding, testing and installation. Training and maintenance costs are expensed as incurred, while upgrades and enhancements are capitalized if it is probable that such expenditures will result in additional functionality. Capitalized software acquisition and development costs, once placed in service, are amortized using the straight-line method over the estimated useful life of 3 to 10 years. Capitalized software acquisition and development costs subject to amortization are carried at cost less accumulated amortization.
	Patents
	Patents are initially measured based on their fair values. Patents are being amortized on the straight-line method over the estimated useful life of 10 to 20 years.
	Management evaluates the recoverability of the Company’s property and equipment including patent development costs when events or circumstances indicate a potential impairment exists. The Company considers certain events and circumstances in determining whether the carrying value of identifiable property and equipment may not be recoverable including, but not limited to: significant changes in performance relative to expected operating results; significant changes in the use of the assets; significant negative industry or economic trends; and changes in the business strategy. In determining if impairment exists, the Company estimates the undiscounted cash flows to be generated from the use and ultimate disposition of these assets. If impairment is indicated based on a comparison of the assets' carrying values and the undiscounted cash flows, the impairment loss is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets.
	Income Taxes
	The Company uses the asset and liability method in accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and income tax carrying amounts of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company reviews deferred tax assets for a valuation allowance based upon whether it is more likely than not that the deferred tax asset will be fully realized. A valuation allowance, if necessary, is provided against deferred tax assets, based upon management’s assessment as to their realization.
	Revenue Recognition
	The Company recognizes revenue only when all of the following criteria have been met:
	Persuasive evidence of an arrangement exists;
	Delivery has occurred or services have been rendered;
	The fee for the arrangement is fixed or determinable; and
	Collectibility is reasonably assured.
	Persuasive Evidence of an Arrangement –The Company documents all terms of an arrangement in a written contract signed by the customer prior to recognizing revenue.
	Delivery Has Occurred or Services Have Been Performed – The Company performs all services or delivers all products prior to recognizing revenue. Monthly services are considered to be performed ratably over the term of the arrangement. Professional consulting services are considered to be performed when the services are complete. Equipment is considered delivered upon delivery to a customer’s designated location.
	The Fee for the Arrangement Is Fixed or Determinable – Prior to recognizing revenue, a customer’s fee is either fixed or determinable under the terms of the written contract. Fees for most monthly services, professional consulting services, and equipment sales and rentals are fixed under the terms of the written contract. Fees for certain monthly services, including certain portions of networking, storage, and content distribution and caching services, are variable based on an objectively determinable factor such as usage. Those factors are included in the written contract such that the customer’s fee is determinable. The customer’s fee is negotiated at the outset of the arrangement and is not subject to refund or adjustment during the initial term of the arrangement.
	Collectibility Is Reasonably Assured – The Company determines that collectibility is reasonably assured prior to recognizing revenue. Collectibility is assessed on a customer by customer basis based on criteria outlined by management. New customers are subject to a credit review process, which evaluates the customer’s financial position and ultimately its ability to pay. The Company does not enter into arrangements unless collectibility is reasonably assured at the outset. Existing customers are subject to ongoing credit evaluations based on payment history and other factors. If it is determined during the arrangement that collectibility is not reasonably assured, revenue is recognized on a cash basis.
	Franchise Fee Revenue
	Revenues from licensees include a royalty based on a percent of sales, and may include initial fees. Continuing royalties are recognized in the period earned. Initial fees are recognized upon granting of a new franchise term, which is when the Company has performed substantially all initial services required by the franchise arrangement and once the franchisee commences operations. Additionally, the first twelve months of operations are royalty free for the franchisee.
	Stock-based Compensation
	The Company expenses the cost of employee services received in exchange for an award of equity instruments based on the grant date fair value of such instruments over the service period.
	Equity instruments issued to parties other than employees for acquiring goods or services are recorded at either the fair value of the consideration received or the fair value of the instruments issued in exchange for such services, whichever is more reliably measurable.
	Subsequent Events
	The Company evaluated subsequent events through the date when financial statements are issued for disclosure consideration.
	Recent Accounting Pronouncements
	In June 2014, the FASB issued ASU 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. ASU 2014-10 eliminates the distinction of a development stage entity and certain related disclosure requirements, including the elimination of inception-to-date information on the statements of operations, cash flows and stockholders’ equity. The amendments in ASU 2014-10 will be effective prospectively for annual reporting periods beginning after December 15, 2014, and interim periods within those annual periods, however early adoption is permitted. The Company evaluated and adopted ASU 2014-10 for the reporting period ended March 31, 2014.

GOING_CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2014
GOING CONCERN [Text Block]	'
	NOTE 2 – GOING CONCERN
	The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern. However, the Company has an accumulated deficit of $1,465,332 as of March 31, 2014, has limited liquidity, and has not established a reliable source of revenues sufficient to cover operating costs over an extended period of time. These factors raise substantial doubt about the Company’s ability to continue as a going concern.
	Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

UNEARNED_REVENUES

UNEARNED REVENUES	3 Months Ended
	Mar. 31, 2014
UNEARNED REVENUES [Text Block]	'
	NOTE 3 – UNEARNED REVENUES
	On December 2, 2013, WM Co. Thailand entered into a Purchase and Licensing Agreement (the “PL Agreement”) with Mobile Advertising Ventures Ltd. (“MAV”). Pursuant to the terms of the PL Agreement, MAV will purchase 10 initial “Wheelies” from WM Co. Thailand at a purchase price of $35,000, and will have an option to purchase an additional 190 Wheelies at a purchase price of $3,500 per unit. WM Co. Thailand also grants a non-exclusive license to MAV for the use of its software in connection with the operation of the Wheelies in consideration for a fee based on net revenue per quarter from advertising sales relating to the use of the Wheelies. The Company received $35,000 from MAV before December 31, 2013 and recorded unearned revenue at the yearend.
	On March 10, 2014, the Company entered into a Fleet Franchise Agreement (“the Franchise Agreement”) with Mobile Advertising Ventures, Ltd. (“MAV”). MAV paid the Company $24,980 for the right to utilize the Yes software and all other trademarks of the Company, including but not limited to “Yes”, “World Moto” and “Wheelies” (collectively, the “Marks”) in the Federal Territory of Kuala Lumpur, Malaysia. Initial training has been completed for the Franchisee; however, the Franchisee has not begun operations. This revenue will be reclassified as earned when MAV completes its first sale using the Yes software.

RESTATEMENTS

RESTATEMENTS	3 Months Ended
	Mar. 31, 2014
RESTATEMENTS [Text Block]	'
	NOTE 4 – RESTATEMENTS
	On September 22, 2014, the Company determined that the assets acquired from World Moto in 2012 should be recorded at the transferors’ historical cost basis because the Company’s new shareholders obtained control of the Company as of the acquisition date, with an overall ownership percentage of approximately 60%. The Company also determined that the shares issued to the new shareholders should be recorded at sellers’ historical cost of zero on the assets acquired. The financial statements as of March 31, 2014 and December 31, 2013 and for six months ended March 31, 2014 and 2013 were restated by the Company to reflect the following adjustments:
	1	To remove the intangible assets initially capitalized by the Company at fair value of common stock issued to the new shareholders;
	2	To adjust the shares issued to the new shareholders for the assets to their historical cost basis of zero;
	3	To remove the amortization expense previously recorded for the intangible assets.
	4	To remove revenues previously recorded to unearned revenues.
	The impact of the restatements on the Balance Sheet as of December 31, 2013 is as follows:
			As originally
			Reported		Change		Restated
	Intangible assets		191,615		(191,615	)	-
	Total assets		421,148		(191,615	)	229,533
	Additional paid in capital		1,568,745		(236,314	)	1,332,431
	Accumulated deficit		(1,249,780	)	44,699		(1,205,081	)
	Total stockholders' equity		358,666		(191,615	)	(167,051	)
	Total liabilities and stockholders' equity		421,148		(191,615	)	229,533
	The impact of the restatements on the Balance Sheet as of March 31, 2014 is as follows:
			As originally
			Reported		Change		Restated
	Intangible assets		181,851		(181,851	)	-
	Total assets		287,030		(181,851	)	105,179
	Unearned revenues		37,709		24,980		59,689
	Total current liabilities		176,910		24,980		200,890
	Additional paid in capital		1,568,745		(236,314	)	1,332,431
	Accumulated deficit		(1,494,815	)	29,483		(1,465,332	)
	Total stockholders' equity		111,120		(206,831	)	(95,711	)
	Total liabilities and stockholders' equity		287,030		(181,851	)	105,179
	The impact of the restatements on the Statement of Operations for the three months ended March 31, 2014 is as follows:
			As originally
			Reported		Change		Restated
	Revenues		24,980		(24,980	)	-
	General and administrative		148,775		(9,764	)	139,011
	Total operating expense		269,881		(9,764	)	260,117
	Loss from operations		(244,901	)	(15,216	)	(260,117	)
	Net loss		(245,053	)	(15,216	)	(260,251	)
	Total comprehensive loss		(247,524	)	(15,216	)	(262,762	)
	Net loss per common share - basic and diluted		(0.00	)			(0.00	)
	The impact of the restatements on the Statement of Operations for the three months ended March 31, 2013 is as follows:
			As originally
			Reported		Change		Restated
	General and administrative		135,007		(9,764	)	125,243
	Total operating expense		203,603		(9,764	)	193,839
	Loss from operations		(203,603	)	9,764		(193,839	)
	Net loss		(203,603	)	9,764		(193,839	)
	Total comprehensive loss		(203,905	)	9,764		(194,141	)
	Net loss per common share - basic and diluted		(0.00	)			(0.00	)
	The impact of the restatements on the Statement of Cash Flows for the three months ended March 31, 2014 is as follows:
			As originally
			Reported		Change		Restated
	Net loss		(245,053	)	(15,216	)	(260,251	)
	Depreciation and amortization		13,625		(9,764	)	3,861
	Changes in unearned revenues		-		24,980		24,980
	The impact of the restatements on the Statement of Cash Flows for the three months ended March 31, 2013 is as follows:
			As originally
			Reported		Change		Restated
	Net loss		(203,603	)	9,764		(193,839	)
	Depreciation and amortization		9,764		(9,764	)	-

Recovered_Sheet1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2014
Nature of Business [Policy Text Block]	'
	Nature of Business
	World Moto, Inc. (the “Company”) was incorporated in the State of Nevada on March 24, 2008 under the name Net Profits Ten Inc. The original purpose of the Company was to market and distribute user-friendly interactive yearbook software for the military. The Company was reclassified as a shell company until the completion of its acquisition of the World Moto Assets, which was consummated on November 14, 2012, and discussed in Note 3. Effective November 12, 2012, the Company amended its Articles of Incorporation to change its name from “Net Profits Ten Inc.” to “World Moto, Inc.”
	On January 30, 2013, World Moto, Inc. established two wholly owned subsidiaries that were incorporated in the State of Nevada. World Moto Technologies, Inc. and World Moto Holdings, Inc. were both established, but have no activity to report to date. On February 4, 2013, World Moto Technologies Ltd, a wholly owned subsidiary of the Company, was organized under the laws of the Kingdom of Thailand and the name of this company was later changed to World Moto Co., Ltd. World Moto Co., Ltd. is owned in its entirety by World Moto, Inc., World Moto Technologies, Inc. and World Moto Holdings, Inc. and it is an operating entity of the Company in Thailand for the purposes of research and development in the Southeast Asia region.
Basis of Presentation [Policy Text Block]	'
	Basis of Presentation
	The unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information in accordance with Securities and Exchange Commission ("SEC") Regulation S-X rule 8-03 and should be read in conjunction with the audited financial statements and notes thereto contained in the Company's last Annual Report filed with the SEC on Form 10-K for the year ended December 31, 2013. In the opinion of management, the unaudited consolidated financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include normal recurring adjustments, necessary to present fairly the financial position as of March 31, 2014 and the results of operations and cash flows for the periods then ended. The financial data and other information disclosed in these notes to the interim consolidated financial statements related to the period are unaudited. The results for the three-month period ended March 31, 2014, are not necessarily indicative of the results to be expected for any subsequent quarters or for the entire year ending December 31, 2014. Notes to the unaudited interim consolidated financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year as reported in the Form 10-K have been omitted.
Use of Estimates [Policy Text Block]	'
	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 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.
Cash and Cash Equivalents [Policy Text Block]	'
	Cash and Cash Equivalents
	The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.
Foreign Currency Translation [Policy Text Block]	'
	Foreign Currency Translation
	The functional currency of our subsidiary is the Thai Baht. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency at rates of exchange prevailing at the balance sheet dates. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange gains or losses arising from foreign currency transactions are included in the determination of net income (loss) for the respective periods.
	For financial reporting purposes, the financial statements of the subsidiary are translated into the Company’s reporting currency, United States Dollars (“USD”). Asset and liability accounts are translated using the closing exchange rate in effect at the balance sheet date, equity account and dividend are translated using historical exchange rates and income and expense accounts are translated using the average exchange rate prevailing during the reporting period.
	Adjustments resulting from the translation, if any, are included in accumulated other comprehensive income (loss) in stockholder’s equity (deficit).
Long-lived Assets [Policy Text Block]	'
	Long-Lived Assets
	Property and equipment
	Property and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method of 3 years for financial statement purposes.
	Software
	The Company capitalizes software acquisition and development costs incurred during the software application development stage. The software application development stage is characterized by software design and configuration activities, coding, testing and installation. Training and maintenance costs are expensed as incurred, while upgrades and enhancements are capitalized if it is probable that such expenditures will result in additional functionality. Capitalized software acquisition and development costs, once placed in service, are amortized using the straight-line method over the estimated useful life of 3 to 10 years. Capitalized software acquisition and development costs subject to amortization are carried at cost less accumulated amortization.
	Patents
	Patents are initially measured based on their fair values. Patents are being amortized on the straight-line method over the estimated useful life of 10 to 20 years.
	Management evaluates the recoverability of the Company’s property and equipment including patent development costs when events or circumstances indicate a potential impairment exists. The Company considers certain events and circumstances in determining whether the carrying value of identifiable property and equipment may not be recoverable including, but not limited to: significant changes in performance relative to expected operating results; significant changes in the use of the assets; significant negative industry or economic trends; and changes in the business strategy. In determining if impairment exists, the Company estimates the undiscounted cash flows to be generated from the use and ultimate disposition of these assets. If impairment is indicated based on a comparison of the assets' carrying values and the undiscounted cash flows, the impairment loss is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets.
Income Taxes [Policy Text Block]	'
	Income Taxes
	The Company uses the asset and liability method in accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and income tax carrying amounts of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company reviews deferred tax assets for a valuation allowance based upon whether it is more likely than not that the deferred tax asset will be fully realized. A valuation allowance, if necessary, is provided against deferred tax assets, based upon management’s assessment as to their realization.
Revenue Recognition [Policy Text Block]	'
	Revenue Recognition
	The Company recognizes revenue only when all of the following criteria have been met:
	Persuasive evidence of an arrangement exists;
	Delivery has occurred or services have been rendered;
	The fee for the arrangement is fixed or determinable; and
	Collectibility is reasonably assured.
	Persuasive Evidence of an Arrangement –The Company documents all terms of an arrangement in a written contract signed by the customer prior to recognizing revenue.
	Delivery Has Occurred or Services Have Been Performed – The Company performs all services or delivers all products prior to recognizing revenue. Monthly services are considered to be performed ratably over the term of the arrangement. Professional consulting services are considered to be performed when the services are complete. Equipment is considered delivered upon delivery to a customer’s designated location.
	The Fee for the Arrangement Is Fixed or Determinable – Prior to recognizing revenue, a customer’s fee is either fixed or determinable under the terms of the written contract. Fees for most monthly services, professional consulting services, and equipment sales and rentals are fixed under the terms of the written contract. Fees for certain monthly services, including certain portions of networking, storage, and content distribution and caching services, are variable based on an objectively determinable factor such as usage. Those factors are included in the written contract such that the customer’s fee is determinable. The customer’s fee is negotiated at the outset of the arrangement and is not subject to refund or adjustment during the initial term of the arrangement.
	Collectibility Is Reasonably Assured – The Company determines that collectibility is reasonably assured prior to recognizing revenue. Collectibility is assessed on a customer by customer basis based on criteria outlined by management. New customers are subject to a credit review process, which evaluates the customer’s financial position and ultimately its ability to pay. The Company does not enter into arrangements unless collectibility is reasonably assured at the outset. Existing customers are subject to ongoing credit evaluations based on payment history and other factors. If it is determined during the arrangement that collectibility is not reasonably assured, revenue is recognized on a cash basis.
Franchise Fee Revenue [Policy Text Block]	'
	Franchise Fee Revenue
	Revenues from licensees include a royalty based on a percent of sales, and may include initial fees. Continuing royalties are recognized in the period earned. Initial fees are recognized upon granting of a new franchise term, which is when the Company has performed substantially all initial services required by the franchise arrangement and once the franchisee commences operations. Additionally, the first twelve months of operations are royalty free for the franchisee.
Stock-based Compensation [Policy Text Block]	'
	Stock-based Compensation
	The Company expenses the cost of employee services received in exchange for an award of equity instruments based on the grant date fair value of such instruments over the service period.
	Equity instruments issued to parties other than employees for acquiring goods or services are recorded at either the fair value of the consideration received or the fair value of the instruments issued in exchange for such services, whichever is more reliably measurable.
Subsequent Events [Policy Text Block]	'
	Subsequent Events
	The Company evaluated subsequent events through the date when financial statements are issued for disclosure consideration.
Recent Accounting Pronouncements [Policy Text Block]	'
	Recent Accounting Pronouncements
	In June 2014, the FASB issued ASU 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. ASU 2014-10 eliminates the distinction of a development stage entity and certain related disclosure requirements, including the elimination of inception-to-date information on the statements of operations, cash flows and stockholders’ equity. The amendments in ASU 2014-10 will be effective prospectively for annual reporting periods beginning after December 15, 2014, and interim periods within those annual periods, however early adoption is permitted. The Company evaluated and adopted ASU 2014-10 for the reporting period ended March 31, 2014.

RESTATEMENTS_Tables

RESTATEMENTS (Tables)	3 Months Ended														12 Months Ended
	Mar. 31, 2014							Mar. 31, 2013							Dec. 31, 2013
Schedule of Restatements on the Balance Sheet [Table Text Block]	'							'							'
		As originally														As originally
		Reported		Change		Restated										Reported		Change		Restated
	Intangible assets	181,851		(181,851	)	-									Intangible assets	191,615		(191,615	)	-
	Total assets	287,030		(181,851	)	105,179									Total assets	421,148		(191,615	)	229,533
	Unearned revenues	37,709		24,980		59,689									Additional paid in capital	1,568,745		(236,314	)	1,332,431
	Total current liabilities	176,910		24,980		200,890									Accumulated deficit	(1,249,780	)	44,699		(1,205,081	)
	Additional paid in capital	1,568,745		(236,314	)	1,332,431									Total stockholders' equity	358,666		(191,615	)	(167,051	)
	Accumulated deficit	(1,494,815	)	29,483		(1,465,332	)								Total liabilities and stockholders' equity	421,148		(191,615	)	229,533
	Total stockholders' equity	111,120		(206,831	)	(95,711	)
	Total liabilities and stockholders' equity	287,030		(181,851	)	105,179
Schedule of Restatements on the Statement of Operations [Table Text Block]	'							'							'
		As originally							As originally
		Reported		Change		Restated			Reported		Change		Restated
	Revenues	24,980		(24,980	)	-		General and administrative	135,007		(9,764	)	125,243
	General and administrative	148,775		(9,764	)	139,011		Total operating expense	203,603		(9,764	)	193,839
	Total operating expense	269,881		(9,764	)	260,117		Loss from operations	(203,603	)	9,764		(193,839	)
	Loss from operations	(244,901	)	(15,216	)	(260,117	)	Net loss	(203,603	)	9,764		(193,839	)
	Net loss	(245,053	)	(15,216	)	(260,251	)	Total comprehensive loss	(203,905	)	9,764		(194,141	)
	Total comprehensive loss	(247,524	)	(15,216	)	(262,762	)
								Net loss per common share - basic and diluted	(0.00	)			(0.00	)
	Net loss per common share - basic and diluted	(0.00	)			(0.00	)
Schedule of Restatements on the Statement of Cash Flows [Table Text Block]	'							'							'
		As originally							As originally
		Reported		Change		Restated			Reported		Change		Restated
	Net loss	(245,053	)	(15,216	)	(260,251	)	Net loss	(203,603	)	9,764		(193,839	)
	Depreciation and amortization	13,625		(9,764	)	3,861		Depreciation and amortization	9,764		(9,764	)	-
	Changes in unearned revenues	-		24,980		24,980

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details)	3 Months Ended
	Mar. 31, 2014
Property, Plant and Equipment, Estimated Useful Life	'3 years
Minimum [Member] | Patents [Member]	'
Intangible Assets Estimated Useful Life	'10 years
Minimum [Member] | Software [Member]	'
Intangible Assets Estimated Useful Life	'3 years
Maximum [Member] | Patents [Member]	'
Intangible Assets Estimated Useful Life	'20 years
Maximum [Member] | Software [Member]	'
Intangible Assets Estimated Useful Life	'10 years

GOING_CONCERN_Narrative_Detail

GOING CONCERN (Narrative) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Accumulated deficit	$1,465,332	$1,205,081

UNEARNED_REVENUES_Narrative_De

UNEARNED REVENUES (Narrative) (Details) (USD $)	1 Months Ended	3 Months Ended
	Dec. 31, 2013	Mar. 31, 2014
Purchase Price of PL agreement	$35,000	'
Purchase Price of PL agreement per unit	$3,500	'
Unearned revenue	35,000	'
Proceeds from business transcation with MAV	'	$24,980

RESTATEMENTS_Narrative_Details

RESTATEMENTS (Narrative) (Details)	Sep. 22, 2014
Ownership Percentage	60.00%

Schedule_of_Restatements_on_th

Schedule of Restatements on the Balance Sheet (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Total assets	$105,179	$229,533
Unearned revenue	59,689	35,000
Total current liabilities	200,890	62,482
Additional paid in capital	1,332,431	1,332,431
Total stockholders' equity	-95,711	167,051
Total liabilities and stockholders' equity	105,179	229,533
Originally Reported [Member]	'	'
Intangible assets	181,851	191,615
Total assets	287,030	421,148
Unearned revenue	37,709	'
Total current liabilities	176,910	'
Additional paid in capital	1,568,745	1,568,745
Accumulated deficit	-1,494,815	-1,249,780
Total stockholders' equity	111,120	358,666
Total liabilities and stockholders' equity	287,030	421,148
Change [Member]	'	'
Intangible assets	-181,851	-191,615
Total assets	-181,851	-191,615
Unearned revenue	24,980	'
Total current liabilities	24,980	'
Additional paid in capital	-236,314	-236,314
Accumulated deficit	29,483	44,699
Total stockholders' equity	-206,831	-191,615
Total liabilities and stockholders' equity	-181,851	-191,615
Restated [Member]	'	'
Intangible assets	0	0
Total assets	105,179	229,533
Unearned revenue	59,689	'
Total current liabilities	200,890	'
Additional paid in capital	1,332,431	1,332,431
Accumulated deficit	-1,465,332	-1,205,081
Total stockholders' equity	-95,711	-167,051
Total liabilities and stockholders' equity	$105,179	$229,533

Schedule_of_Restatements_on_th1

Schedule of Restatements on the Statement of Operations (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Revenues	$0	$0
General and administrative	139,011	125,243
Total operating expenses	260,117	193,839
Loss from operations	260,117	193,839
Net loss	-260,251	-193,839
Total comprehensive loss	-262,762	-194,141
Net loss per common share - basic and diluted	$0	$0
Originally Reported [Member]	'	'
Revenues	24,980	'
General and administrative	148,775	135,007
Total operating expenses	269,881	203,603
Loss from operations	-244,901	-203,603
Net loss	-245,053	-203,603
Total comprehensive loss	-247,524	-203,905
Net loss per common share - basic and diluted	$0	$0
Change [Member]	'	'
Revenues	-24,980	'
General and administrative	-9,764	-9,764
Total operating expenses	-9,764	-9,764
Loss from operations	-15,216	9,764
Net loss	-15,216	9,764
Total comprehensive loss	-15,216	9,764
Restated [Member]	'	'
Revenues	0	'
General and administrative	139,011	125,243
Total operating expenses	260,117	193,839
Loss from operations	-260,117	-193,839
Net loss	-260,251	-193,839
Total comprehensive loss	($262,762)	($194,141)
Net loss per common share - basic and diluted	$0	$0

Schedule_of_Restatements_on_th2

Schedule of Restatements on the Statement of Cash Flows (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Net loss	($260,251)	($193,839)
Depreciation and amortization	3,861	0
Changes in unearned revenue	24,980	0
Originally Reported [Member]	'	'
Net loss	-245,053	-203,603
Restatements Schedule Of Restatements On The Statement Of Cash Flows 7	0	'
Depreciation and amortization	13,625	9,764
Change [Member]	'	'
Net loss	-15,216	9,764
Depreciation and amortization	-9,764	-9,764
Restatements Schedule Of Restatements On The Statement Of Cash Flows 8	24,980	'
Restated [Member]	'	'
Net loss	-260,251	-193,839
Depreciation and amortization	3,861	0
Restatements Schedule Of Restatements On The Statement Of Cash Flows 9	$24,980	'