Enerpulse (SCQO) 10-K 13 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 13, 2014
Document And Entity Information [Abstract]	'	'
Entity Registrant Name	'Enerpulse Technologies, Inc.	'
Document Type	'10-K	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Entity Central Index Key	'0001495899	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	8,863,668
Entity Public Float	'	$0
Entity Filer Category	'Smaller Reporting Company	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'FY	'
Entity Well-known Seasoned Issuer	'No	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'
Cash and cash equivalents	$281,607	$1,116,870
Accounts receivable, net	92,960	160,982
Other receivables	'	23,380
Inventory, net	299,383	272,444
Other current assets	3,085	9,350
Total current assets	677,035	1,583,026
Intangible assets, net of accumulated amortization of $96,287 and $70,243 in 2013 and 2012, respectively	387,947	321,396
Property and equipment, net	150,586	232,692
Other assets	162,896	111,745
Total assets	1,378,464	2,248,859
Current Liabilities	'	'
Accounts payable	450,646	245,994
Accrued expenses	253,013	286,378
Current portion of capital lease obligation	7,377	6,276
Current portion of notes payable	'	171,270
Total current liabilities	711,036	709,918
Long-Term Liabilities	'	'
Capital lease obligation, net of current portion	8,672	16,049
Notes payable, net of current portion	166,271	386,973
Total noncurrent liabilities	174,943	403,022
Total liabilities	885,979	1,112,940
Commitments and Contingencies	'	'
Puttable Common Stock, 131,287 and no shares issued and outstanding at December 31, 2013 and 2012, respectively; $0.001 par value	393,780	'
Stockholders' Equity	'	'
Preferred Stock, 10,000,000 shares authorized; no shares issued and outstanding; $0.001 par value	'	'
Common stock, 100,000,000 shares authorized; 8,732,381 and 7,194,910 shares issued and outstanding at December 31, 2013 and 2012, respectively; $0.001 par value	8,733	7,195
Additional paid-in capital	23,659,588	20,744,750
Note receivable, related party	-202,072	-200,072
Accumulated deficit	-23,367,544	-19,415,954
Total stockholders' equity	98,705	1,135,919
Total liabilities and stockholders' equity	$1,378,464	$2,248,859

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) (USD $)	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED BALANCE SHEETS [Abstract]	'	'
Accumulated amortization	$96,287	$70,243
Preferred Stock, par value	$0.00	$0.00
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued	'	'
Preferred Stock, shares outstanding	'	'
Common Stock, par value	$0.00	$0.00
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	8,732,381	7,194,910
Common Stock, shares outstanding	8,732,381	7,194,910
Puttable Common Stock, shares authorized	131,287	131,287
Puttable Common Stock, shares issued	'	'
Puttable Common Stock, shares outstanding	'	'
Puttable Common Stock, par value	$0.00	$0.00

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF OPERATIONS [Abstract]	'	'
Sales	$459,308	$719,629
Cost of sales	395,978	416,839
Gross profit	63,330	302,790
Selling, general and administrative expenses	3,519,875	2,706,390
Loss from operations	-3,456,545	-2,403,600
Other expense	-495,045	-300,142
Net loss	($3,951,590)	($2,703,742)
Net loss per common share (basic and diluted) (Note 2)	$0.50	$0.43
Net loss per puttable common share (basic and diluted) (Note 2)	$0.50	'
Weighted average number of shares outstanding (basic and diluted) - common	7,903,373	6,230,403
Weighted average number of shares outstanding (basic and diluted) - puttable common	25,538	'

CONSOLIDATED_STATEMENT_OF_CHAN

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Total	Common stock [Member]	Additional paid-in capital [Member]	Note receivable, related party [Member]	Accumulated Deficit [Member]
Balance at Dec. 31, 2011	$1,336,470	$5,971	$18,042,711	'	($16,712,212)
Balance (in shares) at Dec. 31, 2011	'	5,970,935	'	'	'
Issuance of stock, net of offering costs	1,448,309	679	1,447,630	'	'
Issuance of stock, net of offering costs, shares	'	679,094	'	'	'
Issuance of common stock in exchange for note receivable, related party, including interest of $1,250	-1,250	87	198,735	-200,072	'
Issuance of common stock in exchange for note receivable, related party, including interest of $1,250, shares	'	87,009	'	'	'
Conversion of notes payable and accrued interest to common stock	1,016,132	458	1,015,674	'	'
Conversion of notes payable and accrued interest to common stock	'	457,872	'	'	'
Stock based compensation expense	40,000	'	40,000	'	'
Net Loss	-2,703,742	'	'	'	-2,703,742
Balance at Dec. 31, 2012	1,135,919	7,195	20,744,750	-200,072	-19,415,954
Balance (in shares) at Dec. 31, 2012	7,194,910	7,194,910	'	'	'
Issuance of stock, net of offering costs	1,010,000	452	1,009,548	'	'
Issuance of stock, net of offering costs, shares	'	451,871	'	'	'
Issuance of warrants in connection with convertible note	90,000	'	90,000	'	'
Effect of reverse merger adjustment	'	531	-531	'	'
Effect of reverse merger adjustment, shares	'	530,612	'	'	'
Conversion of convertible notes payable, including beneficial conversion feature	2,140,000	686	2,139,314	'	'
Conversion of convertible notes payable, including beneficial conversion feature, shares	'	686,275	'	'	'
Reclassification and accretion of puttable common stock	-393,780	-131	-393,649	'	'
Reclassification and accretion of puttable common stock, shares	'	-131,287	'	'	'
Stock based compensation expense	70,156	'	70,156	'	'
Accrued interest receivable	-2,000	'	'	-2,000	'
Net Loss	-3,951,590	'	'	'	-3,951,590
Balance at Dec. 31, 2013	$98,705	$8,733	$23,659,588	($202,072)	($23,367,544)
Balance (in shares) at Dec. 31, 2013	8,732,381	8,732,381	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash Flows from Operating Activities	'	'
Net Loss	($3,951,590)	($2,703,742)
Adjustments to reconcile net loss to net cash used by operating activities	'	'
Stock based compensation	70,156	40,000
Amortization	26,044	21,328
Depreciation	80,361	105,106
Gain on sale/disposal	-13,782	'
Beneficial conversion feature and amortization of warrants on notes payable	480,000	254,000
Interest on note receivable, related party and convertible notes payable	-2,000	12,132
Allowance for doubtful accounts	2,878	'
Provision for obsolete inventory	16,463	'
Changes in operating assets and liabilities	'	'
Accounts receivable	65,144	95,941
Inventory	-43,402	19,451
Accounts payable	204,652	111,105
Accrued expenses	-121,642	209,250
Other	132,542	-91,583
Net cash used by operating activities	-3,054,176	-1,927,012
Cash Flows From Investing Activities	'	'
Purchase of property and equipment	-24,473	-67,037
Proceeds from sale of equipment	40,000	'
Purchase of intangible assets	-92,595	-68,388
Net cash used by investing activities	-77,068	-135,425
Cash Flows from Financing Activities	'	'
Proceeds from issuance of common stock, net of offering costs	1,010,000	1,448,309
Payments on deferred offering costs	-65,771	'
Proceeds from convertible notes payable	1,750,000	750,000
Payments on notes payable	-398,248	-108,028
Net cash provided by financing activities	2,295,981	2,090,281
Net (decrease) increase in cash and cash equivalents	-835,263	27,844
Cash and cash equivalents at beginning of year	1,116,870	1,089,026
Cash and cash equivalents at end of year	281,607	1,116,870
Supplement cash flow information:	'	'
Cash paid for interest	25,682	41,359
Noncash investing and financing activities:	'	'
Exchange of convertible notes for common stock, including accrued interest	1,750,000	762,132
Note receivable from related party in exchange for stock	'	198,822
Accrued expenses included in deferred offering costs	88,277	'
Reclassification and accretion of puttable common stock	393,780	'
Equipment acquired under capital lease	'	$22,325

Organization_Basis_of_Presenta

Organization, Basis of Presentation and Management's Plans	12 Months Ended
	Dec. 31, 2013
Organization, Basis of Presentation and Management's Plans [Abstract]	'
Organization, Basis of Presentation and Management's Plans	'
	Note 1 - Organization, Basis of Presentation and Management's Plans
	Organization
	Enerpulse Technologies, Inc. was incorporated in the state of Nevada on May 3, 2010 and currently conducts its operations primarily through its wholly-owned subsidiary, Enerpulse, Inc. (collectively the "Company"). Enerpulse, Inc. (Enerpulse) was incorporated in the state of Delaware on January 20, 2004. The Company engages in the design, development, manufacturing and marketing of an energy and efficiency enhancing product in the automotive industry. Company headquarters are located in Albuquerque, New Mexico. All intercompany balances and transactions have been eliminated in consolidation.
	Basis of Presentation
	On September 4, 2013, Enerpulse's shareholders transferred 100% of the outstanding shares of Enerpulse to L2 Medical Development Company (L2 MDC), a publicly traded US shell company, in exchange for 7,646,780 shares of common stock of L2 MDC (the "Merger"), equal to 93.5% of the issued and outstanding shares of L2 MDC on a fully diluted basis, after giving effect to the conversion of an all of Enerpulse's outstanding preferred stock. In addition, a convertible note automatically converted into 686,725 shares of L2 MDC common stock and a warrant to purchase 87,500 shares of common stock on the date of the Merger.
	The Merger was accounted for as a reverse acquisition and a recapitalization of Enerpulse. Enerpulse is the acquirer for accounting purposes and L2 MDC is treated as the acquired company. As a result of the Merger, Enerpulse's historical financial statements for the periods prior to the acquisition have been retroactively restated for, and give effect to, the number of shares received in the Merger. The accumulated deficit of Enerpulse was carried forward after the acquisition.
	Effective October 4, 2013, L2 MDC changed its name to Enerpulse Technologies, Inc.
	Management's Plans
	The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company reported a net loss of approximately $3,952,000 and $2,704,000 for the years ended December 31, 2013 and 2012, respectively, and anticipates a net loss for 2014. The Company also used net cash in operations of approximately $3,054,000 and $1,927,000 for the years ended December 31, 2013 and 2012, respectively, and has a working capital deficit of approximately $34,000 at December 31, 2013. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Management's plans are to secure additional funding to cover working capital needs until positive cash flow from operations occurs, which is anticipated to commence in 2015. The Company has a history of securing funding from various venture capital firms (approximately $22 million) since 2004. In August 2013, the Company raised $1,750,000 in exchange for a convertible promissory note which is expected to fund the Company through the first quarter of 2014. On September 30, 2013, the Company filed with the United States Securities and Exchange Commission (SEC) a Registration Statement on Form S-1 for a proposed public offering of 2,500,000 shares of common stock and warrants to purchase up to an aggregate of 2,500,000 shares of common stock for gross proceeds of between $7.5 million and $10.0 million (the "Proposed Offering"). The Company intends to work towards consummating the Proposed Offering during the first quarter of 2014. The exact terms of the Proposed Offering are not known, and the actual number of shares of common stock and warrants that the Company may sell and the proceeds it may receive will depend on multiple factors, including market conditions and the market price of the Company's common stock. There can be no assurances that market conditions will permit the Company to sell any particular amount of common stock or warrants in the Proposed Offering. There can be no assurance that any financing transaction, if commenced, will be completed or as to the value that any such transaction might have for our stockholders.
	On March 3, 2014, the Company received $80,000 in financing in exchange for two bridge loans from two employees and warrants to purchase 10,667 shares of common stock at an exercise price of $3.75 per share. The bridge loans are due within 60 days from issuance, with an annual rate equal to 12% due upon repayment. The note purchase agreement allows the Company to borrow up to $400,000 through the issuance of promissory notes. Management believes this financing will enable the Company to continue to operate through the closing of the Proposed Offering.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Summary of Significant Accounting Policies[Abstract]	'
Summary of Significant Accounting Policies	'
	Note 2 - Summary of Significant Accounting Policies
	Use of Estimates
	The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Cash and Cash Equivalents
	For purposes of the statements of cash flows, the Company considers all highly liquid investments purchased with a maturity of three months or less to be cash equivalents.
	Concentrations of Credit Risk
	The Company, in the ordinary course of business, may maintain bank balances in excess of the Federal Deposit Insurance Corporation's (FDIC) insurance limits. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents.
	Accounts Receivable
	Accounts receivable represent the amount billed to, but uncollected from customers. Accounts receivable are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a monthly basis. Management determines the allowance for doubtful accounts by identifying past due accounts. Accounts receivable are written off when deemed uncollectible. A receivable is considered to be past due if any portion of the receivable balance is outstanding for more than 90 days past each respective customer's terms. The allowance for doubtful accounts was approximately $2,900 as of December 31, 2013. No allowance was considered necessary as of December 31, 2012. No interest is charged on late accounts.
	Revenue Recognition
	The Company recognizes revenue when all of the following have occurred: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the sales price is fixed or determinable; and (4) collectability is reasonably assured. This generally occurs upon shipment to the customer. Substantially all of the Company's revenue is generated from direct sales of its product to the automotive and powersports aftermarkets.
	Fair Value Measurements
	The carrying value of cash and cash equivalents, accounts receivable, and accounts payable approximate fair value due to their short maturities. The carrying value of long-term debt approximates fair value as the interest rates on the outstanding borrowings are at rates that approximate market rates for borrowings with similar terms and maturities. The carrying amounts of receivables from related parties are not practicable to estimate based on the related party nature of the underlying transactions.
	Fair Value of Financial Instruments
	The Company accounts for financial instruments utilizing a framework for measuring fair value in generally accepted accounting principles. To increase consistency and comparability in fair value measurements, a fair value hierarchy is used that prioritizes the inputs to valuation techniques used to measure fair value into three levels as follows:
	Level 1 - quoted prices (unadjusted) in active markets for identical assets or liabilities;
	Level 2 - observable inputs other than Level 1, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable; and
	Level 3 - assets and liabilities whose significant value drivers are unobservable.
	Observable inputs are based on market data obtained from independent sources, while unobservable inputs are based on the Company's market assumptions. Unobservable inputs require significant management judgment or estimation. In some cases, the inputs used to measure an asset or liability may fall into different levels of the fair value hierarchy. In those instances, the fair value measurement is required to be classified using the lowest level of input that is significant to the fair value measurement. Such determination requires significant management judgment. As of December 31, 2013, cash and cash equivalents measured at fair value were classified as Level 1, and the puttable common stock was classified as Level 2. As of December 31, 2012, there were no financial assets or liabilities measured at fair value, with the exception of cash and cash equivalents which were classified as Level 1.
	Inventory
	Inventory is stated at the lower of cost or market and consists of various ignition components, high voltage cables, spark plugs, and high voltage capacitors. Inventory is separated by raw goods, work in progress, and finished goods. The inventory cost method is first-in, first-out. Indirect overhead and indirect labor are allocated on a per unit basis during the work in progress and finished goods stage of production. The Company monitors inventory for turnover and obsolescence and records a reserve for excess and obsolete inventory as deemed necessary. As of December 31, 2013 and 2012, the Company had recorded a reserve of approximately $24,500 and $8,000, respectively.
	Property and Equipment
	Property and equipment are carried at cost. Depreciation of property and equipment is charged to operations over the estimated useful lives of the assets based on the following useful lives:
	Software	3 years
	Vehicles	5 years
	Equipment	5 - 10 years
	Leasehold improvements	7 years
	Furniture and fixtures	7 years
	Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, and leasehold improvements are amortized over the shorter of the lease term or the estimated useful lives of the assets. Property and equipment are not depreciated/amortized until placed in service. Upon retirement or disposal of assets, the accounts are relieved of cost and accumulated depreciation and the related gain or loss is reflected in earnings.
	Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation expense totaled $80,361 and $105,106 for the years ended December 31, 2013 and 2012, respectively.
	Intangible Assets
	Intangible assets subject to amortization include trademarks and patents which are being amortized on a straight-line basis over the shorter of their legal lives or estimated economic life. Intangible assets are recorded at a cost of $484,234 and $391,639 as of December 31, 2013 and 2012, respectively. Amortization expense was $26,044 and $21,328 for the years ended December 31, 2013 and 2012, respectively. As of December 31, 2013, future amortization expense for intangible assets is estimated to be approximately $28,500 for each of the years ending December 31, 2014 through 2018, and approximately $245,500 in years thereafter.
	Impairment of Long-lived Assets
	Management reviews and evaluates long lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be recoverable. Recoverability is measured by comparing the total estimated future cash flows on an undiscounted basis to the carrying amount of the assets. If such assets are considered to be impaired, an impairment loss is measured and recorded based on the amount that carrying value exceeds discounted estimated future cash flows. Management's estimates of future cash flows are based on numerous assumptions, and it is possible that actual future cash flows will be significantly different than the estimates, which are subject to significant risks and uncertainties. Management believes there is no impairment to long lived assets as of December 31, 2013 and 2012.
	Offering Costs
	Deferred offering costs are included in other non-current assets as of December 31, 2013. Deferred offering costs consist principally of legal, accounting and underwriters' fees incurred through December 31, 2013 that are directly attributable to the Proposed Offering and will be charged against the gross proceeds received upon the completion of the Proposed Offering or charged to expense if the Proposed Offering is not completed. As of December 31, 2013, approximately $154,000 of deferred offering costs were included in other non-current assets.
	Research and Development
	Research and development costs are charged to operations when incurred and are included in selling and administrative expenses. The amounts charged for the years ended December 31, 2013 and 2012 amounted to $285,811 and $159,883, respectively.
	Net Loss Per Share
	Net loss per share is calculated using the two-class method per U.S. GAAP. Under the two-class method, the Company treats only the portion of the periodic adjustment to the puttable common stock's carrying amount that reflects redemption in excess of fair value like a dividend. Basic and diluted net loss per share has been computed using the weighted-average number of shares of common stock outstanding during the period as follows:
		2013						2012
		Common			Puttable			Common
	Weighted average shares of stock used in basic and diluted loss per share		7,903,373			25,538			6,230,403
	Allocation of net loss	$	(3,938,862	)	$	(12,728	)	$	(2,703,742	)
	Basic and diluted net loss per share	$	(0.50	)	$	(0.50	)	$	(0.43	)
	The weighted average number of shares used to compute diluted net loss per share excludes any assumed exercise of stock options and warrants as the effect would be antidilutive. Common stock equivalents of approximately 2.4 million and 2.0 million for the years ended December 31, 2013 and 2012, respectively, were excluded from the calculation because of their antidilutive effect.
	Income Taxes
	Deferred income tax assets and liabilities arise from temporary differences associated with differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending on the classification of the assets or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company is no longer subject to U.S. federal, state, and local income tax examinations by tax authorities for years before 2010.
	The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. As of December 31, 2013 and 2012, no liabilities for uncertain tax positions have been recorded.
	Advertising
	The Company expenses advertising and marketing costs as incurred. Advertising expense was $142,715 and $77,266 for the years ended December 31, 2013 and 2012, respectively. Marketing expense was $125,090 and $21,502 for the years ended December 31, 2013 and 2012, respectively.
	Shipping and Handling Costs
	Total customer shipping and handling expenses of $26,231 and $30,709 were included in selling, general and administrative expenses for the years ended December 31, 2013 and 2012, respectively.
	Stock-Based Compensation
	The Company accounts for stock options to employees and nonemployee board members based on the estimated fair value at the date of the grant of the option. The Company measures the cost of employee services received in exchange for stock options based on the grant date fair value of the award and recognizes the cost over the period the employee is required to provide services for the award.
	The Company generally utilizes the Black-Scholes option-pricing model to determine fair value of stock option awards. Key assumptions include applicable volatility rates, risk-free interest rates and the instrument's expected remaining life. These assumptions require significant management judgment.
	Warranties
	The Company warrants its products against defects in design, materials, and workmanship, generally for four years on average. A provision for estimated future costs relating to warranty expense is considered immaterial to the overall financial statements and therefore is recorded when warranty cost is incurred. Warranty expense totaled $23,768 and $26,508 for the years ended December 31, 2013 and 2012, respectively.
	Reclassifications
	Certain reclassifications have been made to the prior years' consolidated financial statements to conform to the current year presentation. These reclassifications had no effect on previously reported results of operations or accumulated deficit.
	Recent Accounting Pronouncements
	In July 2013, the Financial Accounting Standards Board, or FASB, issued Accounting Standards Update (ASU) No. 2013-11 "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." Under ASU 2013-11, an entity is required to present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. If a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of this guidance affects presentation only and, therefore, it is not expected to have a material impact on the Company's financial condition, results of operations or cash flows.
	Subsequent Events
The Company has evaluated subsequent events through the time of the filing of this Annual Report on Form 10-K with the SEC.

Inventory_Net

Inventory, Net	12 Months Ended
	Dec. 31, 2013
Inventory [Abstract]	'
Inventory	'
	Note 3 - Inventory, Net
	Inventory, net consisted of the following:
		2013		2012
	Raw material	$	218,137	$	178,485
	Work in process		22,539		18,564
	Finished goods		58,707		75,395
	Total inventory, net	$	299,383	$	272,444
	During 2013, the Company experienced decreased yields which resulted in increased scrap of approximately $58,500. Also, during 2013, the Company began to write off excess components associated with a phasing out a product line. The Company recorded $60,000 to cost of sales associated with these inventory adjustments.

Property_and_Equipment_Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2013
Property and Equipment, Net [Abstract]	'
Property and Equipment, Net	'
	Note 4 - Property and Equipment, Net
	Property and equipment, net consisted of the following:
		2013		2012
	Vehicles	$	22,679	$	91,652
	Software and equipment		728,955		715,172
	Furniture and fixtures		18,790		17,153
	Leasehold improvements		252,406		243,352
			1,022,830		1,067,329
	Less accumulated depreciation		872,244		834,637
	Total property and equipment	$	150,586	$	232,692

Notes_Payable

Notes Payable	12 Months Ended
	Dec. 31, 2013
Notes Payable [Abstract]	'
Notes Payable	'
	Note 5 - Notes Payable
	Notes payable consisted of the following:
		2013		2012
	LWM, LLC, with an annual interest rate equal to the Federal Funds Rate (as announced by the Federal Reserve Bank of New York) for the first day of the calendar year, 1.0% at December 31, 2013; unsecured; due on September 5, 2016	$	166,271	$	-
	D. Wood Holdings, LLC, payable without interest (interest imputed at 1.71%); unsecured; due on demand; refinanced and consolidated under a new note payable with LWM, LLC on September 5, 2013, to extend the maturity date to September 5, 2016.		-		131,279
	Spark Assembly, LLC, payable without interest (interest imputed at 1.71%); unsecured; refinanced and consolidated under a new note payable with LWM, LLC on September 5, 2013 to extend the maturity date to September 5, 2016.		-		34,992
	New Mexico Community Development Loan Fund, payable with interest at 8.0%; monthly payments of $690, due March of 2015, note is secured by vehicle: repaid in full in August 2013 in connection with $1.75 million debt financing. See Note 6.		-		16,972
	Silicon Valley Bank, term loan with interest at 2.5% above the bank's prime rate, 5.75% at December 31, 2012; payable in interest only for the first three months, then principal and interest payments in 36 equal monthly installments beginning in April of 2012, secured by various collateral as described in security agreement; repaid in full in August 2013 in connection with $1.75 million debt financing. See Note 6.		-		375,000
			166,271		558,243
	Current portion		-		171,270
	Long-term portion	$	166,271	$	386,973

Convertible_Debt

Convertible Debt	12 Months Ended
	Dec. 31, 2013
Convertible Debt [Abstract]	'
Convertible Debt	'
	Note 6 - Convertible Debt
	In August 2013, the Company received $1,750,000 through the issuance of a convertible note (the "Convertible Note") and a warrant to purchase 87,500 shares of common stock to a third party investor (the "Holder"). The Company estimated the fair value of the warrant using the Black-Scholes option-pricing model to be $90,000, which was amortized to interest expense in 2013. The Convertible Note bore interest at a rate of 8% per annum and was due in full on the earlier of July 1, 2014 or the closing date of a change in control of the Company, unless earlier converted into common stock of the Company. The warrant expires in three years from the date of its issuance. Pursuant to the terms of the Convertible Note, it automatically converted into common stock of the Company on the first day that the Company's securities became publicly traded (the "IPO") at a conversion price of 85% of the price per share at which securities are to be sold in the IPO. In conjunction with the reverse merger, the Convertible Note converted into 686,275 shares of common stock. Upon conversion, the Company recorded $390,000 of additional interest expense which was equal to the intrinsic value of the beneficial conversion feature.
	In consideration for entering into the Convertible Note, the Company granted the Holder the sole and exclusive right to market, for the purpose of sale, certain of its products (PCI plugs designed for natural gas fueled internal combustion engines) in all countries of North America.
	In June 2012, the Company received financing in the amount of $750,000 in exchange for convertible notes that were convertible into common stock of the Company. Interest was compounded annually at a rate of 8% and was due with principal in October 2012 upon the maturity of the notes. In October 2012, the notes and accrued interest of $12,132 were converted to common stock at a conversion price of $1.66 per share, resulting in the issuance of 457,872 shares of common stock. The notes were convertible at 75% of the price per share at which shares of the common stock were sold pursuant to a qualified offering, as defined in the convertible note agreements. Upon conversion, the Company recorded $254,000 of additional interest expense which was equal to the intrinsic value of the beneficial conversion feature.

Operating_Leases

Operating Leases	12 Months Ended
	Dec. 31, 2013
Operating Leases [Abstract]	'
Operating Leases	'
	Note 7 - Operating Leases
	In February 2012, the Company entered into a two-year lease for an office, which expired on February 28, 2014. The lease took effect in March 2012 with a monthly rent of $3,750 through February 2013 then $4,167 thereafter. Rent expense was $49,170 and $51,043 for the years ended December 31, 2013 and 2012, respectively. The Company pays property taxes on the property leased. Property tax expense was $12,669 and $12,241 for the years ended December 31, 2013 and 2012, respectively. The Company is currently negotiating the extension of the lease which management believes will be renewed at substantially the same terms. In the interim, the Company is renting on a month to month basis.
	The Company leases an apartment for their Chief Executive Officer, currently on a month to month basis. Rent expense was $17,705 and $15,750 for the years ended December 31, 2013 and 2012, respectively.

Capital_Lease

Capital Lease	12 Months Ended
	Dec. 31, 2013
Capital Lease [Abstract]	'
Capital Lease	'
	Note 8 - Capital Lease
	In December 2012, the Company entered into a long-term capital lease for equipment with a principal amount of $22,325, with payments beginning in January 2013. Monthly installments are $788, including principal and interest at an imputed rate of approximately 16.3%. Depreciation of $4,775 and $398 was recorded in 2013 and 2012, respectively, based on the date the equipment was placed in service. Current principal payments are $7,377, and long-term principal payments are $8,672 as of December 31, 2013.
	Future minimum lease payments under the capital lease are payable in future years as follows:
	2014	$	9,456
	2015		9,456
	Net minimum lease payments		18,912
	Less amounts representing interest		(2,863	)
	Capital lease obligation payable	$	16,049

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Taxes [Abstract]	'
Income Taxes	'
	Note 9 - Income Taxes
	The Company is a successor as a result of a tax-free reorganization from the 2004 merger of Enerpulse, Inc., a Florida corporation, into Enerpulse, Inc. a Delaware corporation. As such, the pre-merger net operating loss carryovers applicable to the predecessor corporation will carryforward for tax purposes to the successor corporation. The tax loss carryforward at December 31, 2013 available to the Company is estimated to be approximately $22 million for federal and approximately $16.2 million for state purposes. Federal net operating loss carry forwards expire through 2033 and state net operating loss carry forwards expire through 2018.
	A reconciliation of the statutory Federal income tax rate to the Company's effective income tax rate applied to pre-tax loss is as follows:
		Year ended December 31,
		2013			%			2012			%
	Computed "expected" tax benefit	$	1,344,307			34	%	$	919,272			34	%
	State income taxes, net of Federal income tax effect		197,692			5	%		135,187			5	%
	Permanent differences and other		(170,203	)		(4	)%		(217,222	)		(8	)%
	Change in valuation allowance		(1,371,796	)		(35	)%		(837,237	)		(31	)%
		$	-			-		$	-			-
	Deferred tax assets and liabilities represent the future impact of temporary differences between the financial statement and tax bases of assets and liabilities and are as follows:
		Year ended December 31,
		2013			2012
	Deferred tax assets
	Net operating loss (NOL) carry forwards	$	8,298,115		$	6,911,195
	Bad debt allowance		1,121			-
	Accrued liabilities		7,404			97,109
	Depreciation and amortization		46,231			-
	Inventory reserves		9,558			3,138
	Stock based compensation		8,653			15,600
	Total deferred tax assets		8,371,082			7,027,042
	Deferred tax liabilities
	Depreciation and amortization		-			(27,756	)
	Total deferred tax liabilities		-			(27,756	)
	Valuation allowance		(8,371,082	)		(6,999,286	)
	Net deferred tax assets	$	-		$	-
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company has provided a valuation allowance of 100% of its net deferred tax assets due to the uncertainty of generating future profits that would allow for the realization of such deferred tax assets.
	Pursuant to United States Internal Revenue Code Section 382, since the Company underwent an ownership change, the NOL carry-forward limitations impose an annual limit on the amount of the taxable income that may be offset by the Company's NOL generated prior to the ownership change. Therefore, the Company may be unable to use a significant portion of its NOL to offset future taxable income.

Capital_Stock

Capital Stock	12 Months Ended
	Dec. 31, 2013
Capital Stock [Abstract]	'
Capital Stock	'
	Note 10 - Capital Stock
	As disclosed in Note 1, on September 4, 2013, Enerpulse's shareholders transferred 100% of the outstanding shares of Enerpulse to L2 MDC, a publicly traded US shell company, in exchange for 7,646,780 shares of common stock of L2 MDC, equal to 93.5% of the issued and outstanding shares of L2 MDC on a fully diluted basis, after giving effect to the conversion of an all of Enerpulse's outstanding preferred stock. In addition, the Convertible Note automatically converted into 686,725 shares of common stock and a warrant to purchase 87,500 shares of common stock. The capital stock transactions have been retroactively restated for, and give effect to, the number of shares received in the Merger.
	The Company has two classes of capital stock, common and preferred, both of which have a $0.001 par value. The Company is authorized to issue 100,000,000 shares of common stock and 10,000,000 shares of preferred stock.
	On October 21, 2013, the Company and a shareholder that was issued 131,287 shares of common stock for the settlement of offering costs of $300,000 during 2011, entered into an agreement that requires the Company to redeem these shares at the shareholder's request, at any time on or after May 24, 2014. Upon any such redemption request by the shareholder, the Company will be required to make an aggregate cash payment equal to the greater of (a) $300,000 and (b) the fair market value of Company common stock at the time of their receipt of the shareholder's redemption request. As a result, as of the date of the redemption agreement, the Company reclassified the puttable common stock out of "permanent equity" into "temporary equity" and valued the shares based on the estimated fair value of its common stock ($3 per share) as of December 31, 2013.
	In 2013, the Company sold 451,871 shares of common stock for cash proceeds of $1,010,000 along with warrants to purchase 225,936 shares of common stock (see Note 11) at an exercise price of $2.66 per warrant.
	In 2012, 87,009 shares of common stock were issued to a related party at $2.29 per share in exchange for a note receivable of $198,822. See Note 13.
	In 2012, 1,136,966 shares of common stock along with warrants to purchase 508,516 shares of common stock (See Note 11) were issued to various investors. Of this amount, 679,094 shares and 339,547 warrants were issued for cash proceeds at $2.22 per share, and 457,872 shares and 168,969 warrants were issued in exchange for the conversion of notes payable and accrued interest at $1.66 per share. Direct costs associated with the issuance of stock were netted against the proceeds of the offering.
	Dividends
	The Company shall not declare, pay or set aside any dividends on shares of any other class or series of capital stock of the Company other than dividends on shares of common stock payable in shares of common stock.

Warrants

Warrants	12 Months Ended
	Dec. 31, 2013
Warrants [Abstract]	'
Warrants	'
	Note 11 - Warrants
	On August 16, 2013, Enerpulse entered into a convertible note purchase agreement with Freepoint Commerce Marketing LLC ("Freepoint"), pursuant to which Enerpulse agreed to issue and sell, and Freepoint agreed to purchase, a senior convertible promissory note in the principal amount of $1,750,000 and the Freepoint Warrant. The Freepoint Warrant becomes exercisable on the date the Company completes an initial public offering and expires on July 1, 2016. The warrant is exercisable for 87,500 shares of the Company's common stock. The exercise price of the warrant is equal to 120% of the per share price to be obtained in the Proposed Offering. The warrant may also be exercised on a cashless basis if the fair market value of one share of common stock on the calculation date is greater than the exercise price of the warrant. The shares issuable upon exercise of the warrant are subject to adjustment for stock splits, stock dividends, reclassifications, reorganizations or other changes of the securities into which the warrant becomes exercisable.
	In March 2013, the Company issued 225,936 warrants to investors to purchase common stock at an exercise price of $2.66 per share. The warrants were issued in connection with an offering of common stock to the same investors that purchased the shares of common stock for cash and vested upon the closing of the financing from the investors. The warrants expire in 10 years from the date of their issuance.
	In October 2012, the Company issued 508,516 warrants to investors to purchase common stock at an exercise price of $2.66 per share. These warrants were issued in connection with the common stock offering to the same investors that purchased the shares of common stock for cash and vested upon the closing of the financing from the investors. The warrants expire in 10 years from their issuance.
	On December 16, 2011, Louis S. Camilli purchased 87,009 shares of common stock and a warrant to purchase up to 15,537 shares of common stock for an aggregate purchase price of $198,822. The warrant is exercisable at an exercise price of $6.3976 and will expire on December 31, 2016. The warrant may also be exercised on a cashless basis if the fair market value of one share of common stock on the calculation date is greater than the exercise price of the warrant. The shares issuable upon exercise of the warrant are subject to adjustment for stock splits, stock dividends, reclassifications, reorganizations or other changes of the outstanding securities of the Company.
	In May 2011, the Company issued 437,624 and 6,566 (total of 444,190) warrants to investors to purchase common stock at an exercise price of $2.74 and $2.28 per share, respectively. The 437,624 warrants were issued in connection with the common stock offering to the same investors that purchased the shares of common stock for cash and vested upon the closing of the financing from the investors. The warrants expire in 10 years from the date of their issuance. The 6,566 warrants were issued to Silicon Valley Bank in connection with a debt financing and expire in 10 years from the date of their issuance. The fair value of these warrants was determined to be nominal.
	In November 2009 and February 2010, the Company issued 416,724 and 99,220 warrants, respectively, to investors to purchase common stock at an exercise price of $2.01 per share. The warrants were issued in connection with offerings of common stock to the same investors that purchased the shares of common stock for cash and vested upon the closing of the financings from the investors. The warrants expire in 10 years from the dates of their issuance.
	In January 2007, the Company issued 35,514 warrants to investors to purchase common stock at an exercise price of $5.63 per share. The warrants were issued in connection with an offering of common stock to the same investors that purchased the shares of common stock for cash and vested upon the closing of the financing from the investors. The warrants expire in 10 years from the date of their issuance.

Stock_Based_Compensation

Stock Based Compensation	12 Months Ended
	Dec. 31, 2013
Stock Based Compensation [Abstract]	'
Stock Based Compensation	'
	Note 12 - Stock Based Compensation
	The Company provides stock-based compensation to employees, directors and consultants, under the Company's 2013 Equity Incentive Plan (the "Plan"). In conjunction with the Merger, Enerpulse's former plan, the 2007 Stock Option Plan was replaced by the Plan.
	The Plan permits the grant of share options and shares to the Company's employees for up to 1.5 million shares of common stock. The Company believes that such awards better align the interests of its employees with those of its shareholders. Option awards are generally granted with an exercise price equal to the market price of the Company's stock at the date of grant; those option awards generally vest based on three years of continuous service and have 10-year contractual terms. Certain option and share awards provide for accelerated vesting if there is a change in control, as defined in the Plan.
	The Company estimates the fair value of the share-based awards on the date of grant using the Black-Scholes option-pricing model. Using the Black-Scholes model, the value of the award that is ultimately expected to vest is recognized over the requisite service period in the statement of operations. Option forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The Company attributes compensation to expense using the straight-line single option method for all options granted.
	The Company's determination of the estimated fair value of share-based payment awards on the date of grant is affected by the following variables and assumptions:
		·	Estimated option term - based on historical experience with existing option holders; if no historical experience exists, the Company utilizes the simplified method of determining the option term by dividing the sum of the contractual term and vesting term by two;
		·	Estimated dividend rates - based on historical and anticipated dividends over the estimated life of the option;
		·	Risk-free interest rates - with maturities that approximate the expected life of the options granted;
		·	Estimated stock price volatility - calculated over the expected life of the options granted, which is calculated based on the historical stock price volatility of publicly-traded companies that operate a similar industry to that of the Company,
	The Company utilized assumptions in the estimation of the fair value of stock options granted for the years ended December 31, 2013 and 2012 as follows: estimated option term of 2 to 6.5 years; estimated dividend rate of 0%; estimated risk-free interest rate of 1 to 2.5%; and estimated stock price volatility of 60%. Stock options granted prior to 2012 were determined to have a nominal value at the dates of grant.
	The following is a summary of stock option activity:
			Shares			Exercise Price
	Outstanding at
	1-Jan-12			347,789		$	0.91 - 1.01
	Granted			134,243		$	0.91 - 1.01
	Exercised			-		$	-
	Forfeited			(6,762	)	$	0.91
	Outstanding at
	31-Dec-12			475,270		$	0.91 - 1.01
	Granted			204,499		$	0.91 - 3.00
	Exercised			-		$	-
	Forfeited			-		$	-
	Outstanding at
	31-Dec-13			679,769		$	0.91 - 3.00
	Summarized information about stock options outstanding as of December 31, 2013 is as follows:
			Options Outstanding							Options Exercisable
	Exercise Prices		Number			Weighted		Weighted		Number		Weighted
			Outstanding			Average		Average		Exercisable		Average
						Remaining		Exercise Price				Exercise Price
						Contractual
						Life (Years)
	$0.91 - 1.01			491,180			3.99	$	0.94		265,232	$	0.93
	$3.00			188,589			9.79	$	3		2,983	$	3
	A summary of status of the Company's non-vested stock options for the year ended December 31, 2013 is as follows:
			Nonvested			Weighted
			Shares			Average
			Under Option			Grant Date
						Fair Value
	Nonvested at January 1, 2013			295,070		$	0.37
	Granted			204,499		$	1.68
	Vested			(103,482	)	$	0.62
	Forfeited			-		$	-
	Nonvested at December 31, 2013			396,087		$	0.94
	In 2013, the Company issued 204,499 stock options to employees to purchase shares of common stock at exercise prices of $0.91 - $3.00 per option. In 2012, the Company issued 134,243 stock options to employees to purchase shares of common stock at exercise prices of $0.91 - $1.01 per option. The aggregate intrinsic value of options outstanding and options exercisable at December 31, 2013 was approximately $1,013,000 and $547,000, respectively.
	The weighted average grant date fair value of options granted during the years ended December 31, 2013 and 2012 were $1.68 and $0.51, respectively. No options were exercised during the years ended December 31, 2013 and 2012.
	In July 2012, the Company approved the modification of all then outstanding options to reduce the exercise price to $0.91 per option. The modification of the terms of these options resulted in incremental compensation expense of approximately $22,000, which has been recorded in 2012.
	The Company recorded compensation expense related to employee stock options of $70,156 and $18,000 for the years ended December 31, 2013 and 2012, respectively. As of December 31, 2013, the Company had approximately $367,000 of unrecognized compensation cost related to stock options that is to be recognized over a weighted average period of 1.91 years.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	Note 13 - Related Party Transactions
	On May 1, 2012, the Company received a note receivable from an owner for $198,822 in exchange for 87,009 shares of common stock. The note is due on May 1, 2018 and carries interest at a variable rate according to the Applicable Federal Rate (1.00% and 0.95% as of December 31, 2013 and 2012). The note is unsecured.
	The Company has recorded interest income of $2,000 and $1,250 related to the promissory note for the years ended December 31, 2013 and 2012, respectively. The receivable (which includes accrued interest) has been classified as a reduction of stockholders' equity on the consolidated balance sheets as of December 31, 2013 and 2012.

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 2013
Concentrations [Abstract]	'
Concentrations	'
	Note 14 - Concentrations
	The credit risk for customer accounts is concentrated because the balances due from two of the Company's customers comprise approximately 83% and 86% of the total carrying amount of accounts receivable at December 31, 2013 and 2012, respectively. In addition, three customers comprise approximately 38% and 49% of total revenue for the years ended December 31, 2013 and 2012, respectively.
	The risk related to vendor accounts is concentrated because the balances due to two and three of the Company's vendors comprise approximately 66% and 62% of the total carrying amount of accounts payable at December 31, 2013 and 2012, respectively. In addition, three and two vendors, respectively, comprise approximately 57% and 69% of total purchases for the years ended December 31, 2013 and 2012, respectively.

NonQualified_Deferred_Compensa

Non-Qualified Deferred Compensation Plan	12 Months Ended
	Dec. 31, 2013
Non-Qualified Deferred Compensation Plan [Abstract]	'
Non-Qualified Deferred Compensation Plan	'
	Note 15 - Non-Qualified Deferred Compensation Plan
	On October 1, 2011, the Company entered into a grantor Rabbi Trust Agreement (the "Trust") under a Nonqualified Deferred Compensation Plan (the "NDC Plan") to establish a contract for the payment of deferred compensation. The bank holds the investments and is also the trustee. It is the intention of the parties that this Trust shall constitute an unfunded arrangement and shall not affect the status of the NDC Plan as an unfunded plan maintained for the purpose of providing deferred compensation for a select group of management or highly compensated employees for purposes of Title I of the Employee Retirement Income Security Act of 1974.
	The Trust assets are subject to the claims of the creditors of the Company in the event of the Company's insolvency. All administrative fees of the Trust are paid by the Company. The NDC Plan is an elective plan whereby the participants may elect to defer compensation into the NDC Plan. At the discretion of the Company, additional deposits may be made by the Company for the NDC Plan participants. Upon certain distributable events, the participants of the NDC Plan may receive benefit payments, but the NDC Plan is not guaranteed. Prior to 2012, compensation of $151,308 was elected to be deferred by NDC Plan participants and the Company transferred $5,000 to the Trust. The Company's books do not reflect a liability for the deferred compensation due to the nature of the contingency contained in the NDC Plan agreement. There was no additional funding during the years ended December 31, 2013 and 2012.
	The assets held in the Trust under the NDC Plan as of December 31, 2013 and 2012 are as follows:
		Cost		Gross		Gross		Fair Market
				Cumulative		Cumulative		Value
				Unrealized		Unrealized
				Gains		Losses
	Cash	$	5,000	$	-	$	-	$	5,000

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Summary of Significant Accounting Policies[Abstract]	'
Use of Estimates	'
	Use of Estimates
	The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	For purposes of the statements of cash flows, the Company considers all highly liquid investments purchased with a maturity of three months or less to be cash equivalents.
Concentrations of Credit Risk	'
	Concentrations of Credit Risk
	The Company, in the ordinary course of business, may maintain bank balances in excess of the Federal Deposit Insurance Corporation's (FDIC) insurance limits. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents.
Accounts Receivable and Allowance for Doubtful Accounts	'
	Accounts Receivable
	Accounts receivable represent the amount billed to, but uncollected from customers. Accounts receivable are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a monthly basis. Management determines the allowance for doubtful accounts by identifying past due accounts. Accounts receivable are written off when deemed uncollectible. A receivable is considered to be past due if any portion of the receivable balance is outstanding for more than 90 days past each respective customer's terms. The allowance for doubtful accounts was approximately $2,900 as of December 31, 2013. No allowance was considered necessary as of December 31, 2012. No interest is charged on late accounts.
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenue when all of the following have occurred: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the sales price is fixed or determinable; and (4) collectability is reasonably assured. This generally occurs upon shipment to the customer. Substantially all of the Company's revenue is generated from direct sales of its product to the automotive and powersports aftermarkets.
Fair Value Measurements	'
	Fair Value Measurements
	The carrying value of cash and cash equivalents, accounts receivable, and accounts payable approximate fair value due to their short maturities. The carrying value of long-term debt approximates fair value as the interest rates on the outstanding borrowings are at rates that approximate market rates for borrowings with similar terms and maturities. The carrying amounts of receivables from related parties are not practicable to estimate based on the related party nature of the underlying transactions.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The Company accounts for financial instruments utilizing a framework for measuring fair value in generally accepted accounting principles. To increase consistency and comparability in fair value measurements, a fair value hierarchy is used that prioritizes the inputs to valuation techniques used to measure fair value into three levels as follows:
	Level 1 - quoted prices (unadjusted) in active markets for identical assets or liabilities;
	Level 2 - observable inputs other than Level 1, quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, and model-derived prices whose inputs are observable or whose significant value drivers are observable; and
	Level 3 - assets and liabilities whose significant value drivers are unobservable.
	Observable inputs are based on market data obtained from independent sources, while unobservable inputs are based on the Company's market assumptions. Unobservable inputs require significant management judgment or estimation. In some cases, the inputs used to measure an asset or liability may fall into different levels of the fair value hierarchy. In those instances, the fair value measurement is required to be classified using the lowest level of input that is significant to the fair value measurement. Such determination requires significant management judgment. As of December 31, 2013, cash and cash equivalents measured at fair value were classified as Level 1, and the puttable common stock was classified as Level 2. As of December 31, 2012, there were no financial assets or liabilities measured at fair value, with the exception of cash and cash equivalents which were classified as Level 1.
Inventory	'
	Inventory
	Inventory is stated at the lower of cost or market and consists of various ignition components, high voltage cables, spark plugs, and high voltage capacitors. Inventory is separated by raw goods, work in progress, and finished goods. The inventory cost method is first-in, first-out. Indirect overhead and indirect labor are allocated on a per unit basis during the work in progress and finished goods stage of production. The Company monitors inventory for turnover and obsolescence and records a reserve for excess and obsolete inventory as deemed necessary. As of December 31, 2013 and 2012, the Company had recorded a reserve of approximately $24,500 and $8,000, respectively.
Property and Equipment	'
	Property and Equipment
	Property and equipment are carried at cost. Depreciation of property and equipment is charged to operations over the estimated useful lives of the assets based on the following useful lives:
	Software	3 years
	Vehicles	5 years
	Equipment	5 - 10 years
	Leasehold improvements	7 years
	Furniture and fixtures	7 years
	Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, and leasehold improvements are amortized over the shorter of the lease term or the estimated useful lives of the assets. Property and equipment are not depreciated/amortized until placed in service. Upon retirement or disposal of assets, the accounts are relieved of cost and accumulated depreciation and the related gain or loss is reflected in earnings.
	Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation expense totaled $80,361 and $105,106 for the years ended December 31, 2013 and 2012, respectively.
Intangible Assets	'
	Intangible Assets
	Intangible assets subject to amortization include trademarks and patents which are being amortized on a straight-line basis over the shorter of their legal lives or estimated economic life. Intangible assets are recorded at a cost of $484,234 and $391,639 as of December 31, 2013 and 2012, respectively. Amortization expense was $26,044 and $21,328 for the years ended December 31, 2013 and 2012, respectively. As of December 31, 2013, future amortization expense for intangible assets is estimated to be approximately $28,500 for each of the years ending December 31, 2014 through 2018, and approximately $245,500 in years thereafter.
Impairment of long-lived assets	'
	Impairment of Long-lived Assets
	Management reviews and evaluates long lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be recoverable. Recoverability is measured by comparing the total estimated future cash flows on an undiscounted basis to the carrying amount of the assets. If such assets are considered to be impaired, an impairment loss is measured and recorded based on the amount that carrying value exceeds discounted estimated future cash flows. Management's estimates of future cash flows are based on numerous assumptions, and it is possible that actual future cash flows will be significantly different than the estimates, which are subject to significant risks and uncertainties. Management believes there is no impairment to long lived assets as of December 31, 2013 and 2012.
Offering Costs	'
	Offering Costs
	Deferred offering costs are included in other non-current assets as of December 31, 2013. Deferred offering costs consist principally of legal, accounting and underwriters' fees incurred through December 31, 2013 that are directly attributable to the Proposed Offering and will be charged against the gross proceeds received upon the completion of the Proposed Offering or charged to expense if the Proposed Offering is not completed. As of December 31, 2013, approximately $154,000 of deferred offering costs were included in other non-current assets.
Research and Development	'
	Research and Development
	Research and development costs are charged to operations when incurred and are included in selling and administrative expenses. The amounts charged for the years ended December 31, 2013 and 2012 amounted to $285,811 and $159,883, respectively.
Net Loss Per Share	'
	Net Loss Per Share
	Net loss per share is calculated using the two-class method per U.S. GAAP. Under the two-class method, the Company treats only the portion of the periodic adjustment to the puttable common stock's carrying amount that reflects redemption in excess of fair value like a dividend. Basic and diluted net loss per share has been computed using the weighted-average number of shares of common stock outstanding during the period as follows:
		2013						2012
		Common			Puttable			Common
	Weighted average shares of stock used in basic and diluted loss per share		7,903,373			25,538			6,230,403
	Allocation of net loss	$	(3,938,862	)	$	(12,728	)	$	(2,703,742	)
	Basic and diluted net loss per share	$	(0.50	)	$	(0.50	)	$	(0.43	)
	The weighted average number of shares used to compute diluted net loss per share excludes any assumed exercise of stock options and warrants as the effect would be antidilutive. Common stock equivalents of approximately 2.4 million and 2.0 million for the years ended December 31, 2013 and 2012, respectively, were excluded from the calculation because of their antidilutive effect.
Income Taxes	'
	Income Taxes
	Deferred income tax assets and liabilities arise from temporary differences associated with differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending on the classification of the assets or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company is no longer subject to U.S. federal, state, and local income tax examinations by tax authorities for years before 2010.
	The Company records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. As of December 31, 2013 and 2012, no liabilities for uncertain tax positions have been recorded.
Advertising	'
	Advertising
	The Company expenses advertising and marketing costs as incurred. Advertising expense was $142,715 and $77,266 for the years ended December 31, 2013 and 2012, respectively. Marketing expense was $125,090 and $21,502 for the years ended December 31, 2013 and 2012, respectively.
Shipping and Handling Costs	'
	Shipping and Handling Costs
	Total customer shipping and handling expenses of $26,231 and $30,709 were included in selling, general and administrative expenses for the years ended December 31, 2013 and 2012, respectively.
Stock-Based Compensation	'
	Stock-Based Compensation
	The Company accounts for stock options to employees and nonemployee board members based on the estimated fair value at the date of the grant of the option. The Company measures the cost of employee services received in exchange for stock options based on the grant date fair value of the award and recognizes the cost over the period the employee is required to provide services for the award.
	The Company generally utilizes the Black-Scholes option-pricing model to determine fair value of stock option awards. Key assumptions include applicable volatility rates, risk-free interest rates and the instrument's expected remaining life. These assumptions require significant management judgment.
Warranties	'
	Warranties
	The Company warrants its products against defects in design, materials, and workmanship, generally for four years on average. A provision for estimated future costs relating to warranty expense is considered immaterial to the overall financial statements and therefore is recorded when warranty cost is incurred. Warranty expense totaled $23,768 and $26,508 for the years ended December 31, 2013 and 2012, respectively.
Reclassifications	'
	Reclassifications
	Certain reclassifications have been made to the prior years' consolidated financial statements to conform to the current year presentation. These reclassifications had no effect on previously reported results of operations or accumulated deficit.
Recent Accounting Pronouncement	'
	Recent Accounting Pronouncements
	In July 2013, the Financial Accounting Standards Board, or FASB, issued Accounting Standards Update (ASU) No. 2013-11 "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." Under ASU 2013-11, an entity is required to present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward. If a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The adoption of this guidance affects presentation only and, therefore, it is not expected to have a material impact on the Company's financial condition, results of operations or cash flows.
Subsequent Events	'
	Subsequent Events
	The Company has evaluated subsequent events through the time of the filing of this Annual Report on Form 10-K with the SEC.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2013
Summary of Significant Accounting Policies[Abstract]	'
Schedule of Property and Equipment Estimated Useful Lives	'
	Depreciation of property and equipment is charged to operations over the estimated useful lives of the assets based on the following useful lives:
	Software	3 years
	Vehicles	5 years
	Equipment	5 - 10 years
	Leasehold improvements	7 years
	Furniture and fixtures	7 years
Schedule of Basic and Diluted Net Loss Per Share	'
	Basic and diluted net loss per share has been computed using the weighted-average number of shares of common stock outstanding during the period as follows:
		2013						2012
		Common			Puttable			Common
	Weighted average shares of stock used in basic and diluted loss per share		7,903,373			25,538			6,230,403
	Allocation of net loss	$	(3,938,862	)	$	(12,728	)	$	(2,703,742	)
	Basic and diluted net loss per share	$	(0.50	)	$	(0.50	)	$	(0.43	)

Inventory_Tables

Inventory (Tables)	12 Months Ended
	Dec. 31, 2013
Inventory [Abstract]	'
Schedule of Inventory	'
	Inventory, net consisted of the following:
		2013		2012
	Raw material	$	218,137	$	178,485
	Work in process		22,539		18,564
	Finished goods		58,707		75,395
	Total inventory, net	$	299,383	$	272,444

Property_and_Equipment_Net_Tab

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2013
Property and Equipment, Net [Abstract]	'
Schedule of Property and Equipment, Net	'
	Note 4 - Property and Equipment, Net
	Property and equipment, net consisted of the following:
		2013		2012
	Vehicles	$	22,679	$	91,652
	Software and equipment		728,955		715,172
	Furniture and fixtures		18,790		17,153
	Leasehold improvements		252,406		243,352
			1,022,830		1,067,329
	Less accumulated depreciation		872,244		834,637
	Total property and equipment	$	150,586	$	232,692

Notes_Payable_Tables

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2013
Notes Payable [Abstract]	'
Schedule of Notes Payable	'
	Notes payable consisted of the following:
		2013		2012
	LWM, LLC, with an annual interest rate equal to the Federal Funds Rate (as announced by the Federal Reserve Bank of New York) for the first day of the calendar year, 1.0% at December 31, 2013; unsecured; due on September 5, 2016	$	166,271	$	-
	D. Wood Holdings, LLC, payable without interest (interest imputed at 1.71%); unsecured; due on demand; refinanced and consolidated under a new note payable with LWM, LLC on September 5, 2013, to extend the maturity date to September 5, 2016.		-		131,279
	Spark Assembly, LLC, payable without interest (interest imputed at 1.71%); unsecured; refinanced and consolidated under a new note payable with LWM, LLC on September 5, 2013 to extend the maturity date to September 5, 2016.		-		34,992
	New Mexico Community Development Loan Fund, payable with interest at 8.0%; monthly payments of $690, due March of 2015, note is secured by vehicle: repaid in full in August 2013 in connection with $1.75 million debt financing. See Note 6.		-		16,972
	Silicon Valley Bank, term loan with interest at 2.5% above the bank's prime rate, 5.75% at December 31, 2012; payable in interest only for the first three months, then principal and interest payments in 36 equal monthly installments beginning in April of 2012, secured by various collateral as described in security agreement; repaid in full in August 2013 in connection with $1.75 million debt financing. See Note 6.		-		375,000
			166,271		558,243
	Current portion		-		171,270
	Long-term portion	$	166,271	$	386,97

Capital_Lease_Tables

Capital Lease (Tables)	12 Months Ended
	Dec. 31, 2013
Capital Lease [Abstract]	'
Schedule of Future Minimum Lease Payments for Capital Leases	'
	Future minimum lease payments under the capital lease are payable in future years as follows:
	2014	$	9,456
	2015		9,456
	Net minimum lease payments		18,912
	Less amounts representing interest		(2,863	)
	Capital lease obligation payable	$	16,049

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Taxes [Abstract]	'
Schedule of the Reconciliation Between the Statutory Rate and the Effective Tax Rate	'
	A reconciliation of the statutory Federal income tax rate to the Company's effective income tax rate applied to pre-tax loss is as follows:
		Year ended December 31,
		2013			%			2012			%
	Computed "expected" tax benefit	$	1,344,307			34	%	$	919,272			34	%
	State income taxes, net of Federal income tax effect		197,692			5	%		135,187			5	%
	Permanent differences and other		(170,203	)		(4	)%		(217,222	)		(8	)%
	Change in valuation allowance		(1,371,796	)		(35	)%		(837,237	)		(31	)%
		$	-			-		$	-			-
Schedule of Deferred Tax Assets And Liabilities	'
	Deferred tax assets and liabilities represent the future impact of temporary differences between the financial statement and tax bases of assets and liabilities and are as follows:
		Year ended December 31,
		2013			2012
	Deferred tax assets
	Net operating loss (NOL) carry forwards	$	8,298,115		$	6,911,195
	Bad debt allowance		1,121			-
	Accrued liabilities		7,404			97,109
	Depreciation and amortization		46,231			-
	Inventory reserves		9,558			3,138
	Stock based compensation		8,653			15,600
	Total deferred tax assets		8,371,082			7,027,042
	Deferred tax liabilities
	Depreciation and amortization		-			(27,756	)
	Total deferred tax liabilities		-			(27,756	)
	Valuation allowance		(8,371,082	)		(6,999,286	)
	Net deferred tax assets	$	-		$	-

Stock_Based_Compensation_Table

Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2013
Stock Based Compensation [Abstract]	'
Summary of Stock Option Activity	'
	The following is a summary of stock option activity:
		Shares			Exercise Price
	Outstanding at
	1-Jan-12		347,789		$	0.91 - 1.01
	Granted		134,243		$	0.91 - 1.01
	Exercised		-		$	-
	Forfeited		(6,762	)	$	0.91
	Outstanding at
	31-Dec-12		475,270		$	0.91 - 1.01
	Granted		204,499		$	0.91 - 3.00
	Exercised		-		$	-
	Forfeited		-		$	-
	Outstanding at
	31-Dec-13		679,769		$	0.91 - 3.00
Summary of Options Outstanding by Exercise Price	'
	Summarized information about stock options outstanding as of December 31, 2013 is as follows:
		Options Outstanding							Options Exercisable
	Exercise Prices	Number			Weighted		Weighted		Number		Weighted
		Outstanding			Average		Average		Exercisable		Average
					Remaining		Exercise Price				Exercise Price
					Contractual
					Life (Years)
	$0.91 - 1.01		491,180			3.99	$	0.94		265,232	$	0.93
	$3.00		188,589			9.79	$	3		2,983	$	3
Summary of Nonvested Option Activity	'
	A summary of status of the Company's non-vested stock options for the year ended December 31, 2013 is as follows:
		Nonvested			Weighted
		Shares			Average
		Under Option			Grant Date
					Fair Value
	Nonvested at January 1, 2013		295,070		$	0.37
	Granted		204,499		$	1.68
	Vested		(103,482	)	$	0.62
	Forfeited		-		$	-
	Nonvested at December 31, 2013		396,087		$	0.94

NonQualified_Deferred_Compensa1

Non-Qualified Deferred Compensation Plan (Tables)	12 Months Ended
	Dec. 31, 2013
Non-Qualified Deferred Compensation Plan [Abstract]	'
Schedule of Assets Held in Trust Under NDC Plan	'
	The assets held in the Trust under the NDC Plan as of December 31, 2013 and 2012 are as follows:
		Cost		Gross		Gross		Fair Market
				Cumulative		Cumulative		Value
				Unrealized		Unrealized
				Gains		Losses
	Cash	$	5,000	$	-	$	-	$	5,000

Organization_Basis_of_Presenta1

Organization, Basis of Presentation and Management's Plans (Details) (USD $)	0 Months Ended	1 Months Ended	12 Months Ended			12 Months Ended			0 Months Ended
	Mar. 04, 2014	Aug. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	31-May-11	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Sep. 04, 2013
						Proposed Offering [Member]	Proposed Offering [Member]	Proposed Offering [Member]	Share Exchange Agreement with L2 MDC [Member]
							Minimum [Member]	Maximum [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]	'	'	'	'	'	'	'	'	'
Percentage of outstanding shares transferred	'	'	'	'	'	'	'	'	100.00%
Number of employees	2	'	'	'	'	'	'	'	'
Amount of shares exchanged	'	'	'	'	'	'	'	'	7,646,780
Number of loans	2	'	'	'	'	'	'	'	'
Percentage of L2 MDC's shares issued and outstanding	'	'	'	'	'	'	'	'	93.50%
Convertible note conversion, shares issued	'	'	'	'	'	'	'	'	686,275
Proceeds from convertible notes payable	'	$1,750,000	$1,750,000	$750,000	'	'	'	'	'
Net Loss	'	'	-3,951,590	-2,703,742	'	'	'	'	'
Cash used from operating activities	'	'	-3,054,176	-1,927,012	'	'	'	'	'
Working Capital Deficit	'	'	34,000	'	'	'	'	'	'
Number of shares callable by warrants	10,667	'	'	'	444,190	2,500,000	'	'	87,500
Proceeds from issuance of stock and warrants in proposed offering	'	'	'	'	'	'	7,500,000	10,000,000	'
Shares issued	'	'	'	'	'	2,500,000	'	'	'
Warrant exercise price	3.75	'	'	'	'	'	'	'	'
Proceeds from financing	80,000	'	'	'	'	'	'	'	'
Interest rate	12.00%	'	'	'	'	'	'	'	'
Maximum borrowing capacity per note purchase agreement.	'	'	400,000	'	'	'	'	'	'
Term of loans	'60 days	'	'	'	'	'	'	'	'
Total Proceeds From Various Venture Capital Firms Since Inception	'	'	$22,000,000	'	'	'	'	'	'

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details) (USD $)	12 Months Ended
Share data in Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'
Depreciation	$80,361	$105,106
Accounts Receivable	'	'
Allowance for doubtful accounts	2,900	'
Inventory	'	'
Inventory reserves	24,500	8,000
Intangible Assets	'	'
Intangible assets, gross	484,234	391,639
Amortization	26,044	21,328
Expected future amortization expense for year ended December 31, 2014	19,100	'
Expected future amortization expense for year ended December 31, 2015	19,100	'
Expected future amortization expense for year ended December 31, 2016	19,100	'
Expected future amortization expense for year ended December 31, 2017	19,100	'
Expected future amortization expense for year ended December 31, 2018	19,100	'
Expected future amortization expense thereafter	292,400	'
Research and Development	'	'
Research and development expense	285,811	159,883
Other Assets	'	'
Deferred offering costs	154,000	'
Advertising	'	'
Advertising expense	142,715	77,266
Marketing expense	125,090	21,502
Shipping and Handling Costs	'	'
Shipping and handling expense	26,231	30,709
Net Loss Per Share	'	'
Number of potentially antidilutive shares excluded from the EPS calculation	2.4	2
Warranties	'	'
Warranty expense	$23,768	$26,508
Software [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'3 years	'
Vehicles [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'5 years	'
Equipment [Member] | Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'5 years	'
Equipment [Member] | Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'10 years	'
Leasehold improvement [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'7 years	'
Furniture and fixtures [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'7 years	'

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Schedule of Basic and Diluted Net Loss Per Share) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]	'	'
Weighted average shares of common stock used in basic loss per share	7,903,373	6,230,403
Weighted average shares of stock used in basic and diluted loss per share	7,903,373	6,230,403
Basic and diluted net loss per share	$0.50	$0.43
Puttable Common Stock [Member]	'	'
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]	'	'
Weighted average shares of stock used in basic and diluted loss per share	25,538	'
Allocation of net loss	($12,728)	'
Basic and diluted net loss per share	($0.50)	'
Common Stock [Member]	'	'
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]	'	'
Weighted average shares of stock used in basic and diluted loss per share	7,903,373	6,230,403
Allocation of net loss	($3,938,862)	($2,703,472)
Basic and diluted net loss per share	($0.50)	($0.43)

Inventory_Details

Inventory (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Inventory [Abstract]	'	'
Raw materials	$218,137	$178,485
Work in process	22,539	18,564
Finished goods	58,707	75,395
Total inventory	299,383	272,444
Scrap	58,500	'
Inventory adjustments	$60,000	'

Property_and_Equipment_Net_Det

Property and Equipment, Net (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$1,022,830	$1,067,329
Less: accumulated depreciation	872,244	834,637
Total property and equipment, net	150,586	232,692
Vehicles [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	22,679	91,652
Software and equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	728,955	715,712
Furniture and Fixtures [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	18,790	17,153
Leasehold Improvements [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$252,406	$243,352

Notes_Payable_Schedule_of_Note

Notes Payable (Schedule of Notes Payable) (Details) (USD $)	0 Months Ended	1 Months Ended	12 Months Ended
	Mar. 04, 2014	Aug. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'	'	'
Total notes payable	'	'	$166,271	$558,243
Current portion	'	'	'	-171,270
Long-term portion	'	'	166,271	386,973
Term of loans	'60 days	'	'	'
Proceeds from convertible notes payable	'	1,750,000	1,750,000	750,000
LWM, LLC. Notes Payable [Member ]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Total notes payable	'	'	166,271	'
Interest rate on outstanding term loan	'	'	1.00%	'
Loan maturity date	'	'	5-Sep-16	'
D. Wood Holdings, LLC. Notes Payable [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Total notes payable	'	'	'	131,279
Imputed interest	'	'	1.71%	'
Loan maturity date	'	'	5-Sep-16	'
Spark Assembly, LLC. Notes Payable [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Total notes payable	'	'	'	34,992
Imputed interest	'	'	1.71%	'
Loan maturity date	'	'	5-Sep-16	'
New Mexico Community Development Loan Fund [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Total notes payable	'	'	'	16,972
Interest rate on outstanding term loan	'	'	8.00%	'
Monthly payments	'	'	690	'
Loan maturity date	'	'	31-Mar-15	'
Silicon Valley Bank Notes Payable [Member]	'	'	'	'
Debt Instrument [Line Items]	'	'	'	'
Total notes payable	'	'	'	$375,000
Interest spread above prime interest rate	'	'	2.50%	'
Prime interest rate	'	'	5.75%	'
Installment payments start date	'	'	1-Apr-12	'
Term of loans	'	'	'36 months	'

Convertible_Debt_Details

Convertible Debt (Details) (USD $)	1 Months Ended	12 Months Ended		0 Months Ended	1 Months Ended
	Aug. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Sep. 04, 2013	Oct. 31, 2012	Jun. 30, 2012	Aug. 31, 2013
				Share Exchange Agreement with L2 MDC [Member]	June 2012 Convertible Notes [Member]	June 2012 Convertible Notes [Member]	August 2013 Convertible Note [Member]
Debt Instrument [Line Items]	'	'	'	'	'	'	'
Interest rate on outstanding term loan	'	'	'	'	'	8.00%	8.00%
Loan maturity date	'	'	'	'	'	31-Oct-12	1-Jul-14
Proceeds from convertible notes payable	$1,750,000	$1,750,000	$750,000	'	'	$750,000	$1,750,000
Amount of note and accrued interest converted	'	'	'	'	12,132	'	'
Convertible note conversion, shares issued	'	'	'	686,275	457,872	'	686,275
Conversion price	'	'	'	'	$1.66	'	'
Redemption of beneficial conversion feature of convertible loan	'	-480,000	-254,000	'	254,000	'	390,000
Number of shares called by each warrant	'	'	'	'	'	'	87,500
Issuance of warrants in connection with convertible note	'	90,000	'	'	'	'	'
Conversion price percentage of the price per share of stock sold in offering	'	'	'	'	75.00%	'	85.00%
Warrant expiration period	'	'	'	'	'	'	'3 years
Fair value of warrants	'	'	'	'	'	'	$90,000

Operating_Leases_Details

Operating Leases (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Office Building [Member]	'	'
Operating Leased Assets [Line Items]	'	'
Rent expense	$49,170	$51,043
Monthly rental payment	'	3,750
Property tax expense	12,669	12,241
Month to month rent payment	4,167	'
Apartment [Member]	'	'
Operating Leased Assets [Line Items]	'	'
Rent expense	$17,705	$15,750

Capital_Lease_Details

Capital Lease (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Capital Leased Assets [Line Items]	'	'
Current portion of capital lease obligation	$7,377	$6,276
Capital lease obligation, net of current portion	8,672	16,049
Equipment [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Principal	'	22,325
Current portion of capital lease obligation	7,377	'
Capital lease obligation, net of current portion	8,672	'
Monthly installments	'	788
Imputed interest	'	16.30%
Depreciation	4,775	398
Future minimum lease payments under the capital lease are payable in future years as follows:	'	'
2013	9,456	'
2014	9,456	'
Net minimum lease payments	18,912	'
Less amounts representing interest	-2,863	'
Capital lease obligation payable	$16,049	'

Income_Taxes_Schedule_of_Recon

Income Taxes (Schedule of Reconciliation of Statutory Federal Income Tax Rate to Effective Income Tax Rate) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Reconciliation between the statutory rate and the effective tax rate, amount	'	'
Tax at U.S. statutory rate	$1,344,307	$919,272
State taxes, net of federal benefit	197,692	135,187
Other	-170,203	-217,222
Change in valuation allowance	-1,371,796	-837,237
Income tax expense	'	'
Reconciliation between the statutory rate and the effective tax rate, percent	'	'
Computed "expected" tax	34.00%	34.00%
State income taxes, net of Federal income tax effect	5.00%	5.00%
Permanent differences and other	-4.00%	-8.00%
Change in valuation allowance	-35.00%	-31.00%
Effective tax rate	'	'

Income_Taxes_Schedule_of_Defer

Income Taxes (Schedule of Deferred Tax Assets and Liabilities) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:	'	'
Net operating loss carry forwards	$8,298,115	$6,911,195
Bad debt allowance	1,121	'
Accrued liabilities	7,404	97,109
Depreciation and amortization	46,231	'
Inventory reserves	9,558	3,138
Stock based compensation	8,653	15,600
Total deferred tax assets	8,371,082	7,027,042
Deferred tax liabilities:	'	'
Depreciation and amortization	'	-27,756
Total deferred tax liabilities	'	-27,756
Valuation allowance	-8,371,082	-6,999,286
Deferred tax assets, net	'	'

Income_Taxes_Narrative_Details

Income Taxes (Narrative) (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013
Operating Loss Carryforwards [Line Items]	'
Valuation allowance, percentage of deferred tax assets	100.00%
Federal [Member]	'
Operating Loss Carryforwards [Line Items]	'
Net operating loss carryforward	22
Expiration date	31-Dec-33
State [Member]	'
Operating Loss Carryforwards [Line Items]	'
Net operating loss carryforward	16.2
Expiration date	31-Dec-18

Capital_Stock_Details

Capital Stock (Details) (USD $)

12 Months Ended

0 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Mar. 04, 2014

31-May-11

Sep. 04, 2013

Dec. 31, 2013

Oct. 21, 2013

Mar. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Share Exchange Agreement with L2 MDC [Member]

Cash Proceeds [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Notes Receivable [Member]

Cash Proceeds [Member]

Convertible Debt [Member]

Class of Stock [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of outstanding shares transferred

'

'

'

'

100.00%

'

'

'

'

'

'

'

'

Amount of shares exchanged

'

'

'

'

7,646,780

'

'

'

'

'

'

'

'

Percentage of L2 MDC's shares issued and outstanding

'

'

'

'

93.50%

'

'

'

'

'

'

'

'

Convertible note conversion, shares issued

'

'

'

'

686,275

'

'

'

'

'

'

'

457,872

Number of shares callable by warrants

'

'

10,667

444,190

87,500

225,936

'

225,936

508,516

'

'

339,547

'

Number of warrants converted

'

'

'

'

'

'

'

'

'

'

'

'

168,969

Warrant exercise price

'

'

3.75

'

'

2.66

'

2.22

'

'

'

'

'

Stock redemption terms

'

'

'

'

'

'

'The Company will be required to make an aggregate cash payment equal to the greater of (a) $300,000 and (b) the fair market value of Company common stock at the time of their receipt of the shareholder's redemption request.

'

'

'

'

'

'

Redemption price per share

'

'

'

'

'

'

$3

'

'

'

'

'

'

Shares issued

'

'

'

'

'

451,871

'

451,871

1,136,866

'

'

679,094

'

Shares issued, price per share

'

'

'

'

'

'

'

'

'

'

$2.29

$2.22

$1.66

Proceeds from issuance of common stock, net of offering costs

$1,010,000

$1,448,309

'

'

'

$1,010,000

'

'

'

'

'

'

'

Issuance of common stock for settlement of offering costs

'

'

'

'

'

'

'

'

'

300,000

'

'

'

Issuance of common stock for settlement of offering costs, shares

'

'

'

'

'

'

'

'

'

131,287

'

'

'

Common stock issued to related party exchange for a note receivable

'

'

'

'

'

'

'

'

'

'

$198,822

'

'

Common stock issued to related party exchange for a note receivable, shares

'

'

'

'

'

'

'

'

'

'

87,009

'

'

Common stock, shares authorized

100,000,000

100,000,000

'

'

'

'

'

'

'

'

'

'

'

Common stock, par value per share

$0.00

$0.00

'

'

'

'

'

$0.00

'

'

'

'

'

Preferred stock, shares authorized

10,000,000

10,000,000

'

'

'

'

'

'

'

'

'

'

'

Preferred stock, par value per share

$0.00

$0.00

'

'

'

'

'

'

'

'

'

'

'

Warrants_Details

Warrants (Details) (USD $)	Mar. 04, 2014	31-May-11	Jan. 31, 2007	Nov. 30, 2009	Mar. 31, 2013	31-May-11	31-May-11	Oct. 31, 2012	Feb. 28, 2010	Aug. 31, 2013	Dec. 16, 2011
			January 2007 [Member]	November 2009 [Member]	March 2013 [Member]	May 2011 [Member]	Silicon Valley Bank [Member]	October 2012 [Member]	February 2010 [Member]	August 2013 [Member]	December 2011 [Member]
Class of Warrant or Right [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Warrants issued	10,667	444,190	35,514	416,724	225,936	437,627	6,566	508,516	99,220	87,500	15,537
Warrant exercise price	3.75	'	5.63	2.01	2.66	2.74	2.28	2.66	2.01	'	6.3976
Warrant term	'	'	'10 years	'10 years	'10 years	'10 years	'10 years	'10 years	'10 years	'	'
Debt instrument, face amount	'	'	'	'	'	'	'	'	'	$1,750,000	'
Exercise price of warrant, percentage of public offering price	'	'	'	'	'	'	'	'	'	120.00%	'
Number of common shares purchased	'	'	'	'	'	'	'	'	'	'	87,009
Stock and warrant purchase price	'	'	'	'	'	'	'	'	'	'	$198,822

Stock_Based_Compensation_Narra

Stock Based Compensation (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Stock based compensation	$70,156	$40,000	'
Options granted, weighted-average grant date fair value	$1.68	'	'
Exercise price	'	'	'
Minimum [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Exercise price	$0.91	$0.91	$0.91
Maximum [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Exercise price	$3	$1.01	$1.01
Stock Options [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Stock Option Plan, shares of common stock reserved for issuance	1,500,000	'	'
Stock based compensation	70,156	18,000	'
Dividend rate	0.00%	0.00%	'
Risk free interest rate, minimum	1.00%	1.00%	'
Risk free interest rate, maximum	2.50%	2.50%	'
Volatility	60.00%	60.00%	'
Aggregate intrinsic value of options outstanding	1,013,000	'	'
Aggregate intrinsic value of exercisable options	547,000	'	'
Options granted, weighted-average grant date fair value	$1.68	$0.51	'
Common stock issued during period	204,499	134,243	'
Option vesting period	'3 years	'	'
Contractual term	'10 years	'	'
Incremental compensation expense	'	22,000	'
Unrecognized compensation cost related to unvested stock-based awards	$367,000	'	'
Unrecognized compensation cost, recognition period	'1 year 10 months 28 days	'	'
Stock Options [Member] | Minimum [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Expected life in years	'2 years	'2 years	'
Exercise price	$0.91	$0.91	'
Stock Options [Member] | Maximum [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Expected life in years	'6 years 6 months	'6 years 6 months	'
Exercise price	$3	$1.01	'

Stock_Based_Compensation_Summa

Stock Based Compensation (Summary of Stock Option Activity) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Shares	'	'
Outstanding, beginning balance	475,270	347,789
Granted	204,499	134,243
Exercised	'	'
Forfeited	'	-6,762
Outstanding, ending balance	679,769	475,270
Exercise Price	'	'
Outstanding, beginning balance	'	'
Granted	'	'
Exercised	'	'
Forfeited	'	$0.91
Outstanding, ending balance	'	'
Minimum [Member]	'	'
Exercise Price	'	'
Outstanding, beginning balance	$0.91	$0.91
Granted	$0.91	$0.91
Outstanding, ending balance	$0.91	$0.91
Maximum [Member]	'	'
Exercise Price	'	'
Outstanding, beginning balance	$1.01	$1.01
Granted	$3	$1.01
Outstanding, ending balance	$3	$1.01

Stock_Based_Compensation_Summa1

Stock Based Compensation (Summary of Stock Options Outstanding) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2013
				$0.91 - 1.01 [Member]	$3.00 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'	'	'	'
Exercise price, lower limit	'	'	'	$0.91	'
Exercise prices, upper limit	'	'	'	$1.01	'
Exercise price	'	'	'	'	$3
Number outstanding	'	'	'	491,180	188,589
Outstanding weighted average remaining contractual life	'	'	'	'3 years 11 months 27 days	'9 years 9 months 15 days
Outstanding weighted average exercise price	'	'	'	$0.94	$3
Number exercisable	'	'	'	265,232	2,983
Exercisable weighted average exercise price	'	'	'	$0.93	$3

Stock_Based_Compensation_Summa2

Stock Based Compensation (Summary of Non-vested Stock 0ption Activity) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Nonvested Shares Under Option	'	'
Non-vested, beginning balance	295,070	'
Granted	204,499	134,243
Vested	-103,482	'
Forfeited	'	'
Non-vested, ending balance	396,087	295,070
Weighted Average Grant Date Fair Value	'	'
Non-vested, beginning balance	$0.37	'
Granted	$1.68	'
Vested	$0.62	'
Forefeited	'	'
Non-vested, ending balance	$0.94	$0.37

Related_Party_Transactions_Det

Related Party Transactions (Details) (Owner [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Owner [Member]	'	'
Related Party Transaction [Line Items]	'	'
Issuance date	1-May-12	'
Common stock issued to related party exchange for a note receivable, shares	87,009	'
Note receivable	$198,822	'
Maturity date	1-May-18	'
Variable interest rate	1.00%	0.95%
Interest income	$2,000	$1,250

Concentrations_Details

Concentrations (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accounts Receivable [Member] | Two Customers [Member]	'	'
Concentration Risk [Line Items]	'	'
Percentage risk	83.00%	86.00%
Total Revenues [Member] | Three Customers [Member]	'	'
Concentration Risk [Line Items]	'	'
Percentage risk	38.00%	49.00%
Accounts Payable [Member] | Three Vendors [Member]	'	'
Concentration Risk [Line Items]	'	'
Percentage risk	62.00%	62.00%
Accounts Payable [Member] | Two Vendors [Member]	'	'
Concentration Risk [Line Items]	'	'
Percentage risk	66.00%	66.00%
Total Purchases [Member] | Three Vendors [Member]	'	'
Concentration Risk [Line Items]	'	'
Percentage risk	57.00%	57.00%
Total Purchases [Member] | Two Vendors [Member]	'	'
Concentration Risk [Line Items]	'	'
Percentage risk	69.00%	69.00%

NonQualified_Deferred_Compensa2

Non-Qualified Deferred Compensation Plan (Details) (Cash [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash [Member]	'	'
Deferred Compensation Plan [Line Items]	'	'
Cost	$5,000	$5,000
Gross cumulative unrealized gains	'	'
Gross cumulative unrealized losses	'	'
Fair value	5,000	5,000
Elected deferred compensation amount	151,308	'
Amount transferred to trust	$5,000	'