Enerpulse (SCQO) 10-K 15 Sep 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Sep. 05, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	Enerpulse Technologies, Inc.
Entity Central Index Key	1,495,899
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Current Reporting Status	No
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 2,704,029
Entity Common Stock, Shares Outstanding		33,046,364
Trading Symbol	ENPT
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current Assets
Cash and cash equivalents	$ 221,575	$ 17,077
Accounts receivable, net	76,964	73,572
Inventory	219,431	337,297
Other current assets	115,469	22,981
Total current assets	633,439	450,927
Intangible assets, net of accumulated amortization of $0 (2015) and $128,444 (2014)		483,982
Property and equipment, net	136,636	173,963
Other assets	8,526	118,557
Total assets	778,601	1,227,429
Current Liabilities
Accounts payable	297,663	554,747
Accrued expenses	250,425	135,968
Current portion of notes payable	216,271
Current portion of capital lease obligations	16,234	24,737
Total current liabilities	780,593	715,452
Long-Term Liabilities
Capital lease obligations, net of current portion	3,435	20,778
Notes payable, net of offering costs, discounts and current portion	1,577,873	248,225
Warrants liability	171,620	817,250
Total long term liabilities	1,752,928	1,086,253
Total liabilities	2,533,521	1,801,705
Commitments and Contingencies
Stockholders' Deficit
Preferred stock, 10,000,000 shares authorized; no shares issued and outstanding; $0.001 par value
Common stock, 100,000,000 shares authorized; 15,512,381 and 13,732,381 shares issued and outstanding at December 31, 2015 and December 31, 2014, respectively; $0.001 par value	15,513	13,733
Additional paid-in capital	28,001,694	26,812,046
Note receivable, related party	(206,149)	(204,100)
Accumulated deficit	(29,565,978)	(27,195,955)
Total stockholders' deficit	(1,754,920)	(574,276)
Total liabilities and stockholders' deficit	$ 778,601	$ 1,227,429

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accumulated amortization, Intangible assets	$ 0	$ 128,444
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued
Preferred Stock, shares outstanding
Preferred Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	15,512,381	13,732,381
Common Stock, shares outstanding	15,512,381	13,732,381
Common Stock, par value	$ 0.001	$ 0.001

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Sales	$ 383,709	$ 311,898
Cost of sales	219,654	316,580
Gross profit (loss)	164,055	(4,682)
Selling, general and administrative expenses	3,473,185	3,436,621
Loss from operations	(3,309,130)	(3,441,303)
Other income (expense), net
Fair value adjustments of derivative liabilities	1,543,186	(267,092)
Interest	(163,505)	(17,552)
Interest related to amortization of debt discount	(575,225)	(21,184)
Other income (expense)	134,651	(81,280)
Other income (expense), net	939,107	(387,108)
Net loss	$ (2,370,023)	$ (3,828,411)
Net loss per common share (basic and diluted)	$ (0.16)	$ (0.32)
Net loss per puttable common share (basic and diluted)		$ (0.32)
Weighted average number of shares outstanding (basic and diluted) - common	14,831,997	11,800,874
Weighted average number of shares outstanding (basic and diluted) - puttable common		85,247

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' (Deficit) Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Note Receivable Related Party [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2013	$ 8,733	$ 23,659,588	$ (202,072)	$ (23,367,544)	$ 98,705
Balance, shares at Dec. 31, 2013	8,732,381
Issuance of common stock, net of offering costs	$ 5,000	2,592,485			2,597,485
Issuance of common stock, net of offering costs, shares	5,000,000
Accrued interest on note receivable, related party			(2,028)		(2,028)
Adjustment resulting from change in value of puttable common stock		93,780			93,780
Redemption and retirement of puttable common stock		21,244			21,244
Stock-based compensation expense		430,071			430,071
Warrants repricing		14,878			14,878
Net loss				(3,828,411)	(3,828,411)
Balance at Dec. 31, 2014	$ 13,733	26,812,046	(204,100)	(27,195,955)	(574,276)
Balance, shares at Dec. 31, 2014	13,732,381
Issuance of common stock, related to offering costs	$ 800	159,200			160,000
Issuance of common stock, related to offering costs, shares	800,000
Beneficial conversion feature with issuance of senior secured convertible notes		752,140			752,140
Issuance of common stock, consultant	$ 980	195,020			196,000
Issuance of common stock, consultant, shares	980,000
Accrued interest receivable			(2,049)		(2,049)
Stock-based compensation expense		83,288			83,288
Net loss				(2,370,023)	(2,370,023)
Balance at Dec. 31, 2015	$ 15,513	$ 28,001,694	$ (206,149)	$ (29,565,978)	$ (1,754,920)
Balance, shares at Dec. 31, 2015	15,512,381

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash Flows From Operating Activities
Net loss	$ (2,370,023)	$ (3,828,411)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	279,288	430,071
Amortization	33,450	32,157
Depreciation	55,547	56,529
Write Down of the Intangibles	500,623
Amortization of repricing of warrants on notes payable		73,189
Amortization of debt discounts	575,225	3,198
Loss on modification of derivative liabilities		31,356
Fair value adjustments of derivative instruments	(1,543,186)	267,092
Interest on note receivable, related party	(2,049)	(2,028)
Provision for doubtful accounts	8,971	3,993
Provision for obsolete inventory	14,020
Loss on disposal of equipment	8,000
Changes in operating assets and liabilities:
Accounts receivable	(12,363)	15,395
Inventory	103,846	(37,914)
Accounts payable	(148,341)	(4,642)
Accrued expenses	114,457	(28,768)
Other	(91,201)	(20,862)
Net cash used in operating activities	(2,473,736)	(3,009,645)
Cash Flows From Investing Activities
Purchase of property and equipment	(26,219)	(37,791)
Purchase of intangible assets	(50,091)	(128,192)
Net cash used in investing activities	(76,310)	(165,983)
Cash Flows From Financing Activities
Proceeds from issuance of common stock and related warrants, net of offering costs		3,123,747
Redemption of puttable common stock		(200,000)
Proceeds from notes payable, net of offering costs	2,830,390	230,000
Payments on capital lease and notes payable	(75,846)	(242,649)
Net cash provided by financing activities	2,754,544	2,911,098
Net increase in cash and cash equivalents	204,498	(264,530)
Cash and cash equivalents at beginning of year	17,077
Cash and cash equivalents at end of year	221,575	17,077
Supplement cash flow information:
Cash paid for interest	3,709	16,764
Noncash investing and financing activities:
Warrants issued related to offering costs	137,655	119,570
Common stock issued related to debt offering costs	160,000
Deferred offering costs capitalized in 2013		174,514
Adjustment resulting from change in value of puttable common stock		93,780
Note payable issued in conjunction with redemption of puttable common stock		100,000
Accrued expenses included in deferred offering costs		20,466
Equipment acquired under capital lease		$ 42,115

Organization, Basis of Presenta

Organization, Basis of Presentation and Management's Plans	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [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 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. Basis of Presentation The consolidated financial statements of the Company and its wholly-owned subsidiary are prepared in conformity with generally accepted accounting principles in the United States (U.S. GAAP). All significant intercompany balances and transactions have been eliminated in consolidation. Subsequent events have been evaluated through the issuance date of these consolidated financial statements. 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 $2,370,000 and $3,828,000 for the years ended December 31, 2015 and 2014, respectively, and anticipates a net loss for 2016. The Company also used net cash in operations of approximately $2,474,000 and $3,010,000 for the years ended December 31, 2015 and 2014, respectively, and has a working capital deficiency of approximately ($147,000) at December 31, 2015. 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. The Company has a history of securing funding from various sources including venture capital firms (approximately $22 million) since 2004 which includes a public offering of $4 million in 2014, a convertible debt raise for $3.05 million in 2015 and a convertible debt raise for $0.4 million in July 2016 (see Note 15). The Company is working with potential sources for a larger capital or debt raise.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
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 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 an original 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, Net 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 $9,000 and $6,900, as of December 31, 2015 and 2014, respectively. No interest is charged on late accounts. No material amounts were written off during the year ended December 31, 2015 and 2014. 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 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 fair value amounts of receivables from and notes payable to 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, 2015 and 2014, cash and cash equivalents measured at fair value were classified as Level 1. As of December 31, 2015 and 2014, the Company classified the warrants liability as Level 2 and Level 3, as appropriate (see Note 10). Inventory Inventory is stated at the lower of average 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, 2015 and 2014, the Company had recorded a reserve of approximately $14,000 and $8,600, 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 $55,547 and $56,529 for the years ended December 31, 2015 and 2014, respectively. Intangible Assets Intangible assets include trademarks and patents and have been amortized on a straight-line basis over the shorter of their legal lives or estimated economic life. Management reviews all of the Company’s trademarks and patents for impairment when events or changes in circumstances indicate that that the related carrying amounts may not be recoverable. Factors that would indicate potential impairment include a significant decline in the Company’s stock price and market capitalization compared to its net book value, significant changes in the ability of a particular asset to generate positive cash flows, and significant changes in the Company’s strategic business objectives and utilization of a particular asset. Management utilizes estimates that are consistent with the Company’s business plans and takes into consideration a market participant view of the assets being evaluated. In the fourth quarter of 2015, the Company’s stock price and market capitalization declined significantly. In addition, although management is in the process of raising additional funds to support the Company’s operations going forward (see note 15), the Company has not yet been successful in securing additional funding significant enough to support its operations through the date management expects to become cash flow positive. In the fourth quarter of 2015, intangible assets were written down by approximately $500,600 (recorded as an impairment charge within operations), based on the above factors and uncertainty as to the ability of these assets to generate future positive cash flows. Management plans to continue to develop, utilize and defend these trademarks and patents going forward, and will expense these related future costs as a matter of policy, until such time as an evaluation indicates that the option to capitalize such costs in the future is available. Patent-related expenditures totaled $50,100 and $128,200 for the years ended December 31, 2015 and 2014, respectively. 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 (other than intangible assets discussed above) as of December 31, 2015 and 2014. Offering Costs Offering costs consist principally of legal, accounting and underwriters’ fees incurred that are directly attributable to equity and debt offerings. Offering costs related to equity offerings are charged against the gross proceeds received upon the completion of an offering. Offering costs attributable to debt offerings are amortized over the term of the related debt. As of December 31, 2014, approximately $109,000, 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, 2015 and 2014 were $454,091 and $362,348, 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 periods as follows: For the twelve months ended December 31, 2015 2014 Common Common Puttable Weighted average shares of stock used in basic and diluted loss per share 14,831,997 11,800,874 85,247 Allocation of net loss $ (2,370,023 ) $ (3,800,954 ) $ (27,457 ) Basic and diluted net loss per share $ (0.16 ) $ (0.32 ) $ (0.32 ) The weighted average number of shares used to compute diluted net loss per share excludes any assumed exercise of stock options and warrants and common stock associated with conversion of notes, as the effect would be antidilutive. Common stock equivalents of approximately 35.4 million and 10.9 million for the years ended December 31, 2015 and 2014, 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 2012. 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, 2015 and 2014, no liabilities for uncertain tax positions have been recorded. Stock-Based Compensation The Company accounts for stock options to employees and nonemployee board members based on the estimated fair value at the option grant date. 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. As allowed by U.S. GAAP, for companies with a short period of publicly traded stock history, the Company’s estimate of expected volatility and expected term are primarily based on the average volatilities and expected terms of identified companies with similar attributes to the Company, including industry, stage of life cycle, size and financial leverage. The risk-free rate for periods within the contractual life of the warrant is based on the U.S. Treasury yield curve in effect at the time of grant valuation. These assumptions require significant management judgment. Advertising The Company expenses advertising and marketing costs as incurred. Advertising expense was $191,288 and $191,936 for the years ended December 31, 2015 and 2014, respectively. Marketing expense was $92,775 and $106,875 for the years ended December 31, 2015 and 2014, respectively. Shipping and Handling Costs Total customer shipping and handling expenses of $20,970 and $24,268 were included in selling, general and administrative expenses for the years ended December 31, 2015 and 2014, respectively. 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 $8,982 and $12,144 for the years ended December 31, 2015 and 2014, respectively. Recent Accounting Pronouncements In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330) Simplifying the Measurement of Inventory In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs In February 2016, the FASB issued ASU No. 2016-02 (“ASU 2016-02”), Leases (Topic 842) “Leases (Topic 840)” In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements - Going Concern - Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern.” ASU 2014-15 provides new guidance related to management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards and to provide related footnote disclosures. This new guidance is effective for annual reporting periods ending after December 15, 2016, and for annual periods and interim periods thereafter. Early adoption is permitted. The Company is currently assessing the impact that adopting this new accounting guidance may have on its consolidated financial statements and footnote disclosures. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606).” ASU 2014-09 outlines a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This new revenue recognition model provides a five-step analysis in determining when and how revenue is recognized. The new model will require revenue recognition to depict the transfer of promised goods or services to customers in an amount that reflects the consideration a company expects to receive in exchange for those goods or services. The updated guidance is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, and is to be applied retrospectively. Early adoption is permitted to the effective date of December 31, 2016. The Company is currently assessing the impact that adopting this new accounting guidance may have on its consolidated financial statements and footnote disclosures.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventory	Note 3 - Inventory Inventory consisted of the following: December 31, 2015 December 31, 2014 Raw materials $ 122,123 $ 219,449 Work in process 39,319 38,962 Finished goods 57,989 78,886 Total inventory $ 219,431 $ 337,297

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment, Net [Abstract]
Property and Equipment, Net	Note 4 - Property and Equipment, Net Property and equipment, net consisted of the following: December 31, 2015 December 31, 2014 Vehicles $ 22,679 $ 22,679 Software and equipment 817,996 802,849 Furniture and fixtures 26,143 23,071 Leasehold improvements 254,137 254,137 1,120,955 1,102,736 Less accumulated depreciation (984,319 ) (928,773 ) Total property and equipment, net $ 136,636 $ 173,963

Notes Payable and Convertible D

Notes Payable and Convertible Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Notes Payable and Convertible Debt	Note 5 - Notes Payable and Convertible Debt Notes payable and convertible debt consisted of the following: December 31, 2015 December 31, 2014 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, 2015 and December 31, 2014; unsecured; due with interest on September 5, 2016 $ 166,271 $ 166,271 Senior secured convertible notes; payable with interest at 6.0% per annum; secured by all of the Company’s assets; due with interest on February 20, 2018 3,048,750 - Promissory note; payable without interest (interest imputed at 12.0% per annum); unsecured; due on August 25, 2016 50,000 100,000 3,265,021 266,271 Discount (1,097,150 ) (18,046 ) Offering Costs (373,727 ) - Current Portion (216,271 ) - Long-term portion $ 1,577,873 $ 248,225 On February 20, 2015, the Company issued approximately $3,049,000 in senior secured convertible notes with 50% warrant coverage (see Note 11). The notes convert into 15,243,750 shares of the Company’s common stock (see Note 10), are secured by all of the Company’s assets, and are due with interest on February 20, 2018. The convertible notes bear interest at the rate of 6% per annum compounded annually, are payable at maturity, and the principal and interest outstanding under the convertible notes are convertible into shares of our common stock at any time after issuance, at the option of the purchaser, at a conversion price equal to $0.20 per share, subject to adjustment upon the occurrence of certain events, including stock dividends, stock splits and the issuance of common stock equivalents at a price below the conversion price. Subject to the Company fulfilling certain conditions, including beneficial ownership limits, the convertible notes are subject to a mandatory conversion if the closing price of our common stock for any 30 consecutive days commencing after the issue date of the convertible notes equals or exceeds $0.60 per share. Unless waived in writing by the purchaser, no conversion of the convertible notes can be effected to the extent that as a result of such conversion the purchaser would beneficially own more than 9.99% in the aggregate of our issued and outstanding common stock immediately after giving effect to the issuance of common stock upon conversion. For so long as the Company has any obligation under the convertible notes, the Company has agreed to certain restrictions regarding, among other things, incurrence of additional debt, liens, amendments to charter documents, repurchase of stock, payment of cash dividends, affiliated transactions. The Company is also prohibited from entering into certain variable priced agreements until the convertible notes are repaid in full. The Company determined that the embedded conversion feature did not meet the criteria for bifurcation because of the limited trading volume of the Company’s common stock relative to the number of shares to be converted. As a result, the shares to be issued upon conversion are not readily convertible to cash. The Company determined that the discount upon conversion required recognition of a beneficial conversion feature. Accordingly, the Company recognized a beneficial conversion feature and debt discount of approximately $752,000 on the issuance date, February 20, 2015. The debt discount is being accreted to interest expense over the life of the convertible notes using the effective interest method. The Company utilized a binomial option pricing model (“BOPM”) to develop its assumptions for determining the fair value of the beneficial conversion feature. The beneficial conversion feature was measured at the effective conversion price of the debt, after considering the relative fair value assigned to the warrants with the debt. In conjunction with the February 20, 2015 debt offering, the Company paid its placement agent, and/or its designees a commission equal to $210,000 consisting of (i) $50,000 in cash, (ii) 800,000 shares of the Company’s common stock and (iii) warrants exercisable for up to 1,050,000 common shares at an exercise price of $0.20 per share. Total debt offering costs of approximately $509,000 included placement agent commissions, underwriter’s commissions, legal fees, consulting services, and audit and accounting services, and filing service fees, and were netted against the gross proceeds received. On August 25, 2014, the Company entered into a $100,000 promissory note with the shareholders of the puttable common stock (see Note 10). As a result of the debt offering in February 2015, the Company repaid $50,000 on the promissory note and entered into an agreement, which allows the remaining $50,000 to be due on August 25, 2016. During March 2014, under the terms of a note purchase agreement, the Company received $130,000 in financing from two employees and an affiliate of a stockholder in exchange for three bridge loans. The lenders also received warrants to purchase 17,334 shares of common stock at an initial exercise price of $3.75 per share. The note purchase agreement allowed the Company to borrow up to $400,000 through the issuance of promissory notes. The bridge loans matured on May 19, 2014. Two of the loans accrued interest at an annual rate equal to 12%, due upon repayment. The third loan accrued $6,000 of interest, due upon repayment. The loans and associated interest were repaid by May 29, 2014 with proceeds from the public offering. On March 27, 2014, Freepoint Commerce Marketing LLC (“Freepoint”) extended $100,000 in financing in exchange for a note and received a warrant to purchase 16,667 shares of common stock at an initial exercise price of $3.00 per share. The note accrued interest at an annual rate equal to 12% per annum, due upon repayment. The financing and associated interest was repaid by May 29, 2014 with proceeds from the public offering. The Company estimated the relative fair value of the warrants issued with these notes to be $37,127 (see Note 11), which was recognized as additional interest expense over the term of the outstanding related notes.

Operating Leases

Operating Leases	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Operating Leases	Note 6 – Operating Leases In February 2012, the Company entered into a two-year lease for an office, which initially 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 through February 2014. In early 2014, the Company entered into an additional two-year lease extension effective March 1, 2014 with a monthly rent of $5,500 through February 29, 2016. Rent expense was $72,106 and $80,372 for the years ended December 31, 2015 and 2014, respectively. The Company pays property taxes on the property leased. Property tax expense was $5,892 and $11,440 for the years ended December 31, 2015 and 2014, respectively. At December 31, 2015, obligations for future minimum payments under operating leases were $11,000 for 2016. After February 29, 2016, the Company continued its lease on a month-to-month basis until a new lease is negotiated.

Capital Lease

Capital Lease	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Capital Lease	Note 7 – Capital Lease In December 2014, the Company entered into a long-term lease for equipment with a principal amount of $20,520, with payments beginning in December 2014. Monthly installments are $918, including principal and interest at an imputed rate of approximately 7.0% per annum. In June 2014, the Company entered into a long-term lease for equipment with a principal amount of $21,595, with payments beginning in August 2014. Monthly installments are $716, including principal and interest at an imputed rate of approximately 16.7% per annum. 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% per annum. Depreciation of $19,512 and $8,576 was recorded in 2015 and 2014, respectively, based on the date the equipment was placed in service. Current principal payments are approximately $16,200, and long-term principal payments are $3,500 as of December 31, 2015. Future minimum lease payments under the capital leases are payable in future years as follows: 2016 $ 17,776 2017 3,580 Net minimum lease payments 21,356 Less amounts representing interest (1,687 ) Capital lease obligation payable $ 19,669

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Note 8 – 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, 2015 available to the Company is estimated to be approximately $28 million for federal and approximately $14 million for state purposes. Federal net operating loss carry forwards expire through 2035, and state net operating loss carry forwards expire through 2019. 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, 2015 % 2014 % Computed “expected” tax benefit $ 805,808 34 % $ 1,301,660 34 % State income taxes, net of Federal income tax effect 118,501 5 % 191,421 5 % Expiration of state net operating losses 101,818 5 % (326,586 ) (9 )% Permanent differences and other 218,820 12 % (157,383 ) (4 )% Change in valuation allowance (1,244,947 ) (56 )% (1,009,112 ) (26 )% $ - - $ - - 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, 2015 2014 Deferred tax assets Net operating loss (NOL) carry forwards $ 10,423,488 $ 9,182,070 Bad debt allowance 3,499 2,680 Accrued liabilities 59,774 8,176 Depreciation and amortization 49,624 38,679 Inventory reserves 5,468 3,370 Stock based compensation 83,288 145,219 Total deferred tax assets 10,625,141 9,380,194 Valuation allowance (10,625,141 ) (9,380,194 ) 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 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, 2015
Equity [Abstract]
Capital Stock	Note 9 - Capital Stock Capital 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 April 3, 2015, and again on October 20, 2015, the Company issued 490,000 common shares for financial market consulting services. The Company estimated the fair value of the common stock issued to be $196,000. On February 20, 2015, the Company closed on $3,049,000 in thirty-six month convertible notes at a 6% interest rate and 50% warrant coverage. Warrants were issued for 7,621,875 common shares at an exercise price of $0.20 per common shares. The notes convert into 15,243,750 shares of the Company’s common stock. In its capacity as placement agent, we paid Roth and/or its designees a commission equal to $210,000 consisting of (i) $50,000 in cash, (ii) 800,000 shares of our common stock and (iii) warrants exercisable for up to 1,050,000 common shares at an exercise price of $0.20 per common shares. On May 21, 2014, the Company closed the Offering for 5,000,000 shares of its common stock and 5,000,000 warrants (see Note 11) to purchase 7,500,000 shares of common stock at an offering price of $0.75 per share and $0.05 per warrant, resulting in gross proceeds of $4.0 million. Total offering costs of approximately $949,000 included underwriters commissions, legal fees, consulting services, audit and accounting services, and filing service fees, and were netted against the gross proceeds received. 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 required the Company to redeem the shares at the shareholder’s request, at any time on or after May 24, 2014. The shareholder requested the redemption on May 27, 2014, giving the Company 90 days to make an aggregate cash payment equal to $300,000 by August 25, 2014, which was the greater of (a) $300,000 and (b) the fair market value of Company’s common stock at the time of the receipt of the shareholder’s redemption request. On August 25, 2014, the Company paid $200,000 to the shareholder of the puttable common stock and entered into a promissory note for the remaining $100,000 with the shareholder to redeem the common stock (see Note 5). The entire amount of the redemption, including the imputed interest on the promissory note, were accounted for as the cost of the shares. The Company simultaneously retired the 131,287 shares of common stock. As a result of the redemption agreement, the Company classified the puttable common stock as “temporary equity” and valued the shares at the end of each reporting period. The value of the shares was based on the greater of (a) $300,000 and (b) the estimated fair value of its common stock, prior to the shareholder redemption request. The fair value of the Company’s common stock decreased from $3.00 per share as of December 31, 2013 to $0.61 per share as of May 27, 2014, the redemption request date. Accordingly, the Company decreased the value of the puttable common stock from $393,780 as of December 31, 2013 to $300,000 during the year ended December 31, 2014. 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, 2015
Warrants and Rights Note Disclosure [Abstract]
Warrants	Note 10 – Warrants As disclosed in Note 6, on February 20, 2015, the Company issued approximately $3,049,000 in 6% senior secured convertible notes with warrants for 7,621,875 common shares at an exercise price of $0.20 per share, and the Company paid its placement agent and/or its designees a commission, which included warrants exercisable for up to 1,050,000 common shares at an exercise price of $0.20 per share. The Company estimated the fair value of the warrants issued with the convertible notes to be approximately $890,000, which is recognized as additional interest expense over the term of the outstanding related notes. The February 20, 2015 warrant agreements contain anti-dilutive provisions that adjust the exercise price if the Company issues any common stock, securities convertible into common stock, or other securities (subject to certain exceptions) at a value below the exercise price of the warrants. The warrants 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. Accordingly, the warrants have been classified as a derivative liability. On January 15, 2015, the Company issued 75,000 warrants to a consultant to purchase common stock at an initial exercise price of $0.75 per share. The warrants vested immediately. The warrants expire in five years from the date of their issuance. The warrants 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, and include net cash settlement for fractional shares. As a result, the warrants are deemed to be subject to potential net cash settlement and must be classified as derivative liabilities. The January/February 2015 warrants combined with prior year’s non-equity offering warrants are collectively referred to as the “Non-Equity Offering Warrants.” The May 2014 Publicly Registered Warrants agreement contain anti-dilutive provisions that adjust the exercise price if the Company issues any common stock, securities convertible into common stock, or other securities (subject to certain exceptions) at a value below the then-existing exercise price of the May 2014 Publicly Registered Warrants. As a result of the February 20, 2015, 6% senior secured convertible notes transaction, the exercise price of the May 2014 Publicly Registered Warrants was reset to $0.20 per share. ASC 815 - Derivatives and Hedging, The Company recognizes the warrants liability at their respective fair values at inception and on each reporting date. The Company utilized a BOPM to develop its assumptions for determining the fair value of the warrants. Changes in the fair value of the derivative instrument liabilities and key assumptions at the issue date and each reporting date are as follows: Non-Equity Offering Resale Compensation Publicly Registered Warrants Warrants Warrants Warrants Total Balance at December 31, 2014 $ 27,750 $ 19,800 $ 19,700 $ 750,000 $ 817,250 Orgination of derivative instrument 897,556 - - - 897,556 Adjustment resulting from change in value of underlying (903,706 ) (19,800 ) (19,680 ) (600,000 ) (1,543,186 ) Balance at December 31, 2015 $ 21,600 $ - $ 20 $ 150,000 $ 171,620 Non-Equity Offering Warrants Resale Warrants Compensation Warrants December 31, 2015: Annual volatility 86% - 98 % 86 % 86 % Risk-free rate 0.65% - 1.76 % 1.31 % 1.31 % Dividend rate - % - % - % Contractual term 1.34 - 4.14 2.68 3.38 Closing price of common stock $ 0.014 $ 0.014 $ 0.014 Conversion/exercise price $ 0.20 - 1.00 $ 2.66 $ 1.00 The warrants liability associated with the non equity offering, Resale and Compensation warrants is considered a Level 3 liability on the fair value hierarchy as the determination of fair values includes various assumptions about future activities, stock price, and historical volatility inputs. The warrants liability associated with the Publicly Registered Warrants is considered Level 2 liability on the fair value hierarchy as the determination of fair values includes the warrants quoted price, in a market that is not active. Significant unobservable inputs for the Level 3 warrants liability include (1) the estimated probability of the occurrence of a down round financing during the term over which the related warrants are exercisable, (2) the estimated magnitude of the down round and (3) the estimated magnitude of any net cash fractional share settlement. There were no transfers between Levels 1, 2, and 3 during the years ended December 31, 2015 or 2014.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Note 11 - 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 utilized assumptions in the estimation of the fair value of stock options granted for the years ended December 31, 2015 and 2014 as follows: Years Ended December 31, 2015 2014 Annual volatility 88% - 100 % 103% - 110 % Risk-free rate 2.27% - 2.35 % 1.07% - 2.13 % Dividend rate - % - % Expected term 6.0 - 6.5 2.6 - 6.5 The following is a summary of stock option activity: Shares Exercise Price Outstanding at January 1, 2014 679,769 $ 0.91 - 3.00 Granted 523,112 $ 0.50 Exercised - $ - Forfeited (111,757 ) $ 0.75 Outstanding at December 31, 2014 1,091,124 $ 0.50 - 0.75 Granted 596,998 $ 0.08 - 0.20 Exercised - $ - Forfeited (8,950 ) $ 0.75 Outstanding at December 31, 2015 1,679,172 $ 0.08 - 0.75 Exercisable at December 31, 2015 733,433 0.20 - 0.75 Summarized information about stock options outstanding as of December 31, 2015 is as follows: Options Outstanding Options Exercisable Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 0.08 25,000 9.26 $ 0.08 - - $ 0.10 350,000 10.00 $ 0.10 - - $ 0.20 221,998 9.48 $ 0.20 - - $ 0.50 523,112 8.60 $ 0.50 174,371 $ 0.50 $ 0.75 559,062 5.81 $ 0.75 559,062 $ 0.75 A summary of status of the Company’s non-vested stock options for the year ended December 31, 2015 is as follows: Nonvested Shares Under Option Weighted Average Grant Date Fair Value Nonvested at January 1, 2015 523,112 $ 0.43 Granted 596,998 $ 0.01-0.16 Vested (174,371 ) $ 0.43 Forfeited - $ - Nonvested at December 31, 2015 945,739 $ 0.01-0.43 On June 30, 2014, the board of directors approved the re-pricing and accelerated vesting of all outstanding stock options to purchase approximately 676,000 shares of common stock that were previously granted to officers, directors, employees and consultants pursuant to the 2013 Plan. The options were re-priced at $0.75 per share, the Offering closing price. The outstanding options as of June 30, 2014 had been issued with exercise prices ranging from $0.91 to $3.00 per share. The vesting schedule for the outstanding options also varied from 1 to 9 years. The re-pricing and accelerated vesting changes were affected by cancelling the outstanding options and concurrently entering into new stock option agreements with the optionees (the “New Options”) to reflect the new exercise price and accelerated vesting. The Company valued the repricing and accelerated vesting using the Black-Scholes option pricing model, which resulted in the Company recording additional incremental stock-based compensation expense of approximately $32,000, as well as approximately $293,000 associated with accelerating the unvested stock-based awards granted prior to that date. In 2014, the Company also issued 523,112 stock options to employees to purchase shares of common stock at exercise prices of $0.50 per option. In 2015, the Company issued 596,998 stock options to employees to purchase shares of common stock at exercise prices of $0.08 - $0.20 per option. The options outstanding and options exercisable at December 31, 2015 and 2014 had no intrinsic value. The weighted average grant date fair value of options granted during the years ended December 31, 2015 and 2014 were $0.02 and $0.50, respectively. No options were exercised during the years ended December 31, 2015 and 2014. The Company recorded compensation expense related to employee stock options included in selling, general and administrative expense in the accompanying consolidated statements of operations of $83,288 and $430,071 for the years ended December 31, 2015 and 2014, respectively. As of December 31, 2015, the Company had approximately $148,125 of unrecognized compensation cost related to stock options that is to be recognized over a weighted average period of 1.86 years.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	Note 12 – 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 1.00% as of December 31, 2015 and 2014). The note is unsecured. The Company has recorded interest income of $2,049 and $2,028 related to the promissory note for the years ended December 31, 2015 and 2014, respectively. The receivable (which includes accrued interest) has been classified as an addition or reduction, as applicable, of stockholders’ (deficit) equity on the consolidated balance sheets as of December 31, 2015 and 2014.

Concentrations and Commitments

Concentrations and Commitments	12 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
Concentrations and Commitments	Note 13 – Concentrations and Commitments Concentrations The credit risk for customer accounts is concentrated because the balances due from one and two of the Company’s customers comprise approximately 53% and 73% of the total carrying amount of accounts receivable at December 31, 2015 and 2014, respectively. In addition, two customers comprise approximately 21% and 23% of total revenue for the years ended December 31, 2015 and 2014, respectively. The risk related to vendor accounts is concentrated because the balances due to three and two of the Company’s vendors comprise approximately 66% and 37% of the total carrying amount of accounts payable at December 31, 2015 and 2014, respectively. We rely upon sales made by or through non-affiliated distributors to customers. Sales through distributors accounted for 88% of our net sales during 2015.

Non-Qualified Deferred Compensa

Non-Qualified Deferred Compensation Plan	12 Months Ended
	Dec. 31, 2015
Compensation Related Costs [Abstract]
Non-Qualified Deferred Compensation Plan

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Event	Note 15 - Subsequent Event Amendment to Existing Senior Secured Convertible Notes As previously discussed in Note 5, in February 2015, the Company entered into a securities purchase agreement (the “2015 Purchase Agreement”) with a group of institutional and accredited investors and certain executives and directors of the Company (the “2015 Investors”). Pursuant to the terms of the 2015 Purchase Agreement, the Company issued and sold to the 2015 Investors senior secured convertible notes in the aggregate original principal amount of $3,048,750 (the “Original Notes”), and warrants (the “2015 Warrants”) to purchase up to 7,621,875 shares of the Company’s common stock, par value $0.001 per share (the “Common Stock”). On July 26, 2016, the Company and each of the 2015 Investors entered into senior secured convertible note amendment agreement and waiver (the “Amendment and Waiver”) and the Company issued to the 2015 Investors amended and restated senior subordinated secured convertible notes in the aggregate original principal amount of $3,048,750 (the “Amended and Restated Notes”). Pursuant to the Amendment and Waiver, 2015 Investors representing 93.4% of the issued and outstanding Original Notes: ● agreed and irrevocably consented to the Amendment and Waiver and the issuance by the Company of the Amended and Restated Notes; ● agreed and consented to the issuance by the Company of the Passaic Note (as defined below) and the 2016 Notes (as defined below); ● agreed not to pursue until September 22 2016, and waived until September 22, 2016, any of their remedies under the Original Notes and the Amended and Restated Notes as result of certain Events of Default (as defined in the Original Notes) occurring before such date; ● agreed that there will be no downward adjustment of the conversion price of the Original Notes or the Amended and Restated Notes in connection with the issuance by the Company of the Passaic Note and the 2016 Notes; ● agreed not to pursue and irrevocably waived the right to receive any amounts owed, or which in the future may be owed, to the Investors or the other holders of the Original Notes or the Amended and Restated Notes, as a result of the Company’s failure for any reason to satisfy the requirements of Rule 144(c)(1); and ● agreed not to pursue until September 20, 2016, and waived until September 20, 2016, any of its remedies under the registration rights agreement, dated as of February 19, 2015, by and among the Company and the 2015 Investors as a result of any Maintenance Failure (as defined in such registration rights agreement) occurring before such date. Pursuant to the Amended and Restated Notes, among other things: ● the conversion price was lowered to $0.05 from $0.20; ● subject to the Company fulfilling certain conditions, including beneficial ownership limits, the Company may require the mandatory conversion of all or any principal portion of the Amended and Restated Notes (accompanied by a cash payment to the note holders of an amount equal to all accrued and unpaid interest and all interest that would have accrued on such principal through the maturity date) upon, among other things, the closing of any financing (registered or private placement) (or series of financings) of Common Stock of the Company or Common Stock Equivalents (as defined in the Amended and Restated Notes) on or before December 31, 2016, with gross proceeds of, in the aggregate, $1,500,000 or more, at pre-money valuation of the Company of approximately $3,500,000; and ● the payment of any and all of the principal amount of and interest on the Amended and Restated Notes (and all other obligations thereunder) is subordinated and made junior to the payment of the principal amount, redemption premium, if any, all interest and any other amounts due on the Permitted Senior Indebtedness (as defined in the Amended and Restated Notes), which Permitted Senior Indebtedness includes the Passaic Note and the 2016 Notes. Warrant Exchange Agreements On July 26, 2016, in connection with Amendment and Waiver and the Amended and Restated Notes, the Company entered into a warrant exchange agreement (the “Warrant Exchange Agreement”) with each of the 2015 Investors and Roth Capital Partners (“Roth”), pursuant to which, among other things, each of the 2015 Investors exchanged the 2015 Warrants for 7,621,875 shares of Common Stock and Roth exchanged warrants (the “Roth Warrants”) to purchase 8,671,875 shares of Common Stock for 8,671,875 shares of Common Stock. Following the warrant exchange, all of the rights of the 2015 Investors with respect to the 2015 Warrants and Roth with respect to the Roth Warrants terminated, except for the right to receive the number of whole shares of Common Stock issuable upon exchange of the 2015 Warrants and the Roth Warrants. Securities Purchase Agreements Passaic River Capital, LLC On July 26, 2016, the Company entered into a securities purchase agreement (the “Passaic Purchase Agreement”) with Passaic River Capital LLC (“Passaic”). Pursuant to the terms of the Passaic Purchase Agreement, the Company issued and sold to Passaic (i) senior secured convertible note in the aggregate original principal amount of $150,000 (the “Passaic Note”); (ii) 8,867,567 shares (the “Shares”) of Common Stock, and (iii) 10 shares of Series A preferred stock, par value $0.01 per share (the “Preferred Stock”). The aggregate purchase price for the Shares was $990 and the aggregate purchase price for the Preferred Stock was $10. 2016 Investors On July 26, 2016, the Company entered into a securities purchase agreement (the “2016 Purchase Agreement”) with a group of institutional and accredited investors and certain executives and directors of the Company (the “2016 Investors). Pursuant to the terms of the 2016 Purchase Agreement, the Company issued and sold to the 2016 Investors senior subordinated secured convertible notes in the aggregate original principal amount of $403,500 (the “2016 Notes”), which included the Passaic note referenced above. In connection with the sale of the Passaic Note and the 2016 Notes, (i) the Company entered into a registration rights agreement with Passaic and the 2016 Investors (the “Registration Rights Agreement”), (ii) the Company and its subsidiary entered into a security and pledge agreement in favor of the collateral agent for Passaic and the 2016 Investors (the “Security Agreement”), and (iii) the subsidiary of the Company entered into a guaranty in favor of the collateral agent for the Passaic and the 2016 Investors (the “Guaranty”). Each of the Passaic Purchase Agreement and the 2016 Purchase Agreement provides, among other things, that the Company will not (i) issue any securities from the period commencing on July 26, 2016 and ending on the 90 th Description of the Passaic Note and the 2016 Notes Unless earlier converted or redeemed, the Passaic Note and the 2016 Notes will mature on July 26, 2019 (“Maturity Date”), subject to the right of Passaic or the 2016, as the case may be, to extend the date under certain circumstances. The Passaic Note bears interest at a rate of 10% per annum, subject to increase to 18% per annum upon the occurrence and continuance of an event of default (as described below). The 2016 Notes bear interest at a rate of 15% per annum, subject to increase to 18% per annum upon the occurrence and continuance of an event of default (as described below). Interest on the Passaic Note and the 2016 Notes is payable in arrears on the Maturity Date in shares of Common Stock or cash, at the Company’s option. The payment of any and all of the principal amount of and interest on the 2016 Notes (and all other obligations thereunder) is subordinated and made junior to the payment of the principal amount, redemption premium, if any, all interest and any other amounts due on the Passaic Note. The payment of any and all of the principal amount of and interest on the Amended and Restated Notes (and all other obligations thereunder) is subordinated and made junior to the payment of the principal amount, redemption premium, if any, all interest and any other amounts due on the Passaic Note and the 2016 Notes. All amounts due under the Passaic Note and the 2016 Notes are convertible at any time, in whole or in part, at the option of the noteholders into shares of Common Stock at a fixed, initial conversion price of $0.01 per share (the “Conversion Price”), which is subject to adjustment for stock splits, stock dividends, combinations or similar events. If and whenever after the closing the Company issues or sells, or is deemed to have issued or sold, any shares of Common Stock for a consideration per share (the “New Issuance Price”) less than a price equal to the Conversion Price in effect immediately prior to such issue or sale or deemed issuance or sale (the foregoing a “Dilutive Issuance”), then, immediately after such Dilutive Issuance, the Conversion Price then in effect shall be reduced to an amount equal to the New Issuance Price. Subject to the Company fulfilling certain conditions, including beneficial ownership limits in the case of the 2016 Investors, the Company may require the mandatory conversion of all or any principal portion of the Passaic Note and the 2016 Notes (accompanied by a cash payment to the noteholders of an amount equal to all accrued and unpaid interest and all interest that would have accrued on such principal through the Maturity Date) (i) upon the closing of any financing (registered or private placement) (or series of financings) of Common Stock or Common Stock Equivalents (as defined in the Passaic Note and the July Notes ) on or before December 31, 2016, with gross proceeds of, in the aggregate, $1,500,000 or more, at pre-money valuation of the Company of approximately $3,500,000; or (ii) if the closing price of the Common Stock for any 20 trading days during any 30 consecutive trading day period equals or exceeds $0.03, as adjusted for stock splits, stock dividends, combinations or similar events. A 2016 Note may not be converted and shares of Common Stock may not be issued under the July Note if, after giving effect to the conversion or issuance, the holder together with its affiliates would beneficially own in excess of 4.99%, at the election of the holder made as of the Closing, of the outstanding shares of common stock. At each holder’s option, the cap may be raised or lowered to any other percentage not in excess of 4.99%, except that any increase will only be effective upon 61-days’ prior notice to the Company. The Passaic Note and the 2016 Notes contain certain covenants and restrictions, including, among others, that, for so long as the Passaic Note and the 2016 Notes are outstanding, the Company will not (i) incur any indebtedness or permit liens on its properties or assets other than permitted indebtedness and permitted liens under the Passaic Note and the 2016 Notes, as applicable, (ii) redeem or repay any indebtedness while an event of default has occurred and is continuing under the Passaic Note and the 2016 Notes or if such redemption or repayment will result in an event of default under the Passaic Note and the 2016 Notes, as the case may be, or (iii) redeem equity interests or pay cash dividends. Events of default under the Passaic Note and the 2016 Notes include, among others, failure to pay principal or interest on the Amended and Restated Notes, the Passaic Note and the 2016 Notes, failure to file and maintain an effective registration statement, or comply with certain covenants under the Passaic Note and the 2016 Notes. Description of the Series A Preferred Stock Upon any voluntary or involuntary liquidation, dissolution or winding up of the Company, after satisfaction of all liabilities and obligations to creditors of the Company and before any distribution or payment will be made to holders of any stock that ranks junior to the Series A Preferred Stock, each holder of Series A Preferred Stock will be entitled to receive, out of the assets of the Company or proceeds thereof (whether capital or surplus) legally available therefor, an amount per share of Series A Preferred Stock equal to the stated value per share, which is equal to $1 per share, as set forth in the Certificate of Designation of Series A Preferred Stock (the “Certificate of Designation”). So long as the holders of the Series A Preferred Stock beneficially own three percent (3%) or more of the Common Stock (on a fully diluted as converted basis), at each annual meeting of the stockholders of the Company, or at each special meeting of stockholders of the Company involving the election of directors of the Company, and at any other time at which stockholders of the Company will have the right to or will vote for or render consent in writing regarding the election of directors of the Company, the holders of the Series A Preferred Stock shall have the right to designate one third (1/3) of the total number of directors to be elected and such annual meeting, such special meeting or such other time at which stockholders of the Company will have the right to or will vote for or render consent in writing regarding the election of directors of the Company. The holders of Series A Preferred Stock shall not be entitled to receive any dividends or other distributions and the Series A Preferred Stock is not convertible into shares of Common Stock. Registration Rights Agreement In connection with the Passaic Purchase Agreement and the 2016 Purchase Agreement, the Company entered into the Registration Rights Agreement with Passaic and the 2016 Investors pursuant to which the Company agreed to file a registration statement with the U.S. Securities and Exchange Commission (the “SEC”) to register 125% of the Shares and the shares of Common Stock issuable upon conversion of the Passaic Note and the 2016 Notes. Pursuant to the Registration Rights Agreement, the Company is required to file the registration statement by the 90 day after the Closing Date and to use its reasonable best efforts for the registration statement to be declared effective by the earlier of (i)(A) 90 calendar days after the Closing if the registration statement is not subject to a full review by the SEC or (B) 150 calendar days if the registration statement is subject to full review by the SEC and (ii) the fifth business day after the date the Company is notified by the SEC that the registration statement will not be reviewed or is not subject to further review. If the Company is unable to meet its obligations to file, obtain and maintain effectiveness of the registration statement under the Registration Rights Agreement, it may be required to pay certain cash damages to holders of the Shares, the Passaic Note and the 2016 Notes. Security Agreement and Guaranty

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with 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 an original 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, Net	Accounts Receivable, Net 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 $9,000 and $6,900, as of December 31, 2015 and 2014, respectively. No interest is charged on late accounts. No material amounts were written off during the year ended December 31, 2015 and 2014.
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 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 fair value amounts of receivables from and notes payable to 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, 2015 and 2014, cash and cash equivalents measured at fair value were classified as Level 1. As of December 31, 2015 and 2014, the Company classified the warrants liability as Level 2 and Level 3, as appropriate (see Note 10).
Inventory	Inventory Inventory is stated at the lower of average 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, 2015 and 2014, the Company had recorded a reserve of approximately $14,000 and $8,600, 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 $55,547 and $56,529 for the years ended December 31, 2015 and 2014, respectively.
Intangible Assets	Intangible Assets Intangible assets include trademarks and patents and have been amortized on a straight-line basis over the shorter of their legal lives or estimated economic life. Management reviews all of the Company’s trademarks and patents for impairment when events or changes in circumstances indicate that that the related carrying amounts may not be recoverable. Factors that would indicate potential impairment include a significant decline in the Company’s stock price and market capitalization compared to its net book value, significant changes in the ability of a particular asset to generate positive cash flows, and significant changes in the Company’s strategic business objectives and utilization of a particular asset. Management utilizes estimates that are consistent with the Company’s business plans and takes into consideration a market participant view of the assets being evaluated. In the fourth quarter of 2015, the Company’s stock price and market capitalization declined significantly. In addition, although management is in the process of raising additional funds to support the Company’s operations going forward, the Company has not yet been successful in securing additional funding significant enough to support its operations through the date management expects to become cash flow positive. In the fourth quarter of 2015, intangible assets were written down by approximately $500,600 (recorded as an impairment charge), based on the above factors and uncertainty as to the ability of these assets to generate future positive cash flows. Management plans to continue to develop, utilize and defend these trademarks and patents going forward, and will expense these related future costs as a matter of policy, until such time as an evaluation indicates that the option to capitalize such costs in the future is available. Patent-related expenditures totaled $50,100 and $128,200 for the years ended December 31, 2015 and 2014, respectively.
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 (other than intangible assets discussed above) as of December 31, 2015 and 2014.
Offering Costs	Offering Costs Offering costs consist principally of legal, accounting and underwriters’ fees incurred that are directly attributable to equity and debt offerings. Offering costs related to equity offerings are charged against the gross proceeds received upon the completion of an offering. Offering costs attributable to debt offerings are amortized over the term of the related debt. As of December 31, 2014, approximately $109,000, 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, 2015 and 2014 were $454,091 and $362,348, 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 periods as follows: For the twelve months ended December 31, 2015 2014 Common Common Puttable Weighted average shares of stock used in basic and diluted loss per share 14,831,997 11,800,874 85,247 Allocation of net loss $ (2,370,023 ) $ (3,800,954 ) $ (27,457 ) Basic and diluted net loss per share $ (0.16 ) $ (0.32 ) $ (0.32 ) The weighted average number of shares used to compute diluted net loss per share excludes any assumed exercise of stock options and warrants and common stock associated with conversion of notes, as the effect would be antidilutive. Common stock equivalents of approximately 35.4 million and 10.9 million for the years ended December 31, 2015 and 2014, 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 2012. 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, 2015 and 2014, no liabilities for uncertain tax positions have been recorded.
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 option grant date. 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. As allowed by U.S. GAAP, for companies with a short period of publicly traded stock history, the Company’s estimate of expected volatility and expected term are primarily based on the average volatilities and expected terms of identified companies with similar attributes to the Company, including industry, stage of life cycle, size and financial leverage. The risk-free rate for periods within the contractual life of the warrant is based on the U.S. Treasury yield curve in effect at the time of grant valuation. These assumptions require significant management judgment.
Advertising	Advertising The Company expenses advertising and marketing costs as incurred. Advertising expense was $191,288 and $191,936 for the years ended December 31, 2015 and 2014, respectively. Marketing expense was $92,775 and $106,875 for the years ended December 31, 2015 and 2014, respectively.
Shipping and Handling Costs	Shipping and Handling Costs Total customer shipping and handling expenses of $20,970 and $24,268 were included in selling, general and administrative expenses for the years ended December 31, 2015 and 2014, respectively.
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 $8,982 and $12,144 for the years ended December 31, 2015 and 2014, respectively.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330) Simplifying the Measurement of Inventory In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs In February 2016, the FASB issued ASU No. 2016-02 (“ASU 2016-02”), Leases (Topic 842) “Leases (Topic 840)” In August 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements - Going Concern - Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern.” ASU 2014-15 provides new guidance related to management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards and to provide related footnote disclosures. This new guidance is effective for annual reporting periods ending after December 15, 2016, and for annual periods and interim periods thereafter. Early adoption is permitted. The Company is currently assessing the impact that adopting this new accounting guidance may have on its consolidated financial statements and footnote disclosures. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606).” ASU 2014-09 outlines a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This new revenue recognition model provides a five-step analysis in determining when and how revenue is recognized. The new model will require revenue recognition to depict the transfer of promised goods or services to customers in an amount that reflects the consideration a company expects to receive in exchange for those goods or services. The updated guidance is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, and is to be applied retrospectively. Early adoption is permitted to the effective date of December 31, 2016. The Company is currently assessing the impact that adopting this new accounting guidance may have on its consolidated financial statements and footnote disclosures.

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule of Property and Equipment Estimated Useful Lives	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
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 periods as follows: For the twelve months ended December 31, 2015 2014 Common Common Puttable Weighted average shares of stock used in basic and diluted loss per share 14,831,997 11,800,874 85,247 Allocation of net loss $ (2,370,023 ) $ (3,800,954 ) $ (27,457 ) Basic and diluted net loss per share $ (0.16 ) $ (0.32 ) $ (0.32 )

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consisted of the following: December 31, 2015 December 31, 2014 Raw materials $ 122,123 $ 219,449 Work in process 39,319 38,962 Finished goods 57,989 78,886 Total inventory $ 219,431 $ 337,297

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment, Net [Abstract]
Schedule of Property and Equipment, Net	Property and equipment, net consisted of the following: December 31, 2015 December 31, 2014 Vehicles $ 22,679 $ 22,679 Software and equipment 817,996 802,849 Furniture and fixtures 26,143 23,071 Leasehold improvements 254,137 254,137 1,120,955 1,102,736 Less accumulated depreciation (984,319 ) (928,773 ) Total property and equipment, net $ 136,636 $ 173,963

Notes Payable and Convertible26

Notes Payable and Convertible Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Notes Payable and Convertible Debt	Notes payable and convertible debt consisted of the following: December 31, 2015 December 31, 2014 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, 2015 and December 31, 2014; unsecured; due with interest on September 5, 2016 $ 166,271 $ 166,271 Senior secured convertible notes; payable with interest at 6.0% per annum; secured by all of the Company’s assets; due with interest on February 20, 2018 3,048,750 - Promissory note; payable without interest (interest imputed at 12.0% per annum); unsecured; due on August 25, 2016 50,000 100,000 3,265,021 266,271 Discount (1,097,150 ) (18,046 ) Offering Costs (373,727 ) - Current Portion (216,271 ) - Long-term portion $ 1,577,873 $ 248,225

Capital Lease (Tables)

Capital Lease (Tables)	12 Months Ended
	Dec. 31, 2015
Leases, Capital [Abstract]
Schedule of Future Minimum Lease Payments for Capital Leases	Future minimum lease payments under the capital leases are payable in future years as follows: 2016 $ 17,776 2017 3,580 Net minimum lease payments 21,356 Less amounts representing interest (1,687 ) Capital lease obligation payable $ 19,669

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Reconciliation Between Statutory Rate and Effective Tax Rate	Year ended December 31, 2015 % 2014 % Computed “expected” tax benefit $ 805,808 34 % $ 1,301,660 34 % State income taxes, net of Federal income tax effect 118,501 5 % 191,421 5 % Expiration of state net operating losses 101,818 5 % (326,586 ) (9 )% Permanent differences and other 218,820 12 % (157,383 ) (4 )% Change in valuation allowance (1,244,947 ) (56 )% (1,009,112 ) (26 )% $ - - $ - -
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, 2015 2014 Deferred tax assets Net operating loss (NOL) carry forwards $ 10,423,488 $ 9,182,070 Bad debt allowance 3,499 2,680 Accrued liabilities 59,774 8,176 Depreciation and amortization 49,624 38,679 Inventory reserves 5,468 3,370 Stock based compensation 83,288 145,219 Total deferred tax assets 10,625,141 9,380,194 Valuation allowance (10,625,141 ) (9,380,194 )

Warrants (Tables)

Warrants (Tables)	12 Months Ended
	Dec. 31, 2015
Warrants and Rights Note Disclosure [Abstract]
Schedule of Changes in Fair Value of Derivative Instrument Liabilities	Changes in the fair value of the derivative instrument liabilities and key assumptions at the issue date and each reporting date are as follows: Non-Equity Publicly Offering Resale Compensation Registered Warrants Warrants Warrants Warrants Total Balance at December 31, 2014 $ 27,750 $ 19,800 $ 19,700 $ 750,000 $ 817,250 Orgination of derivative instrument 897,556 - - - 897,556 Adjustment resulting from change in value of underlying (903,706 ) (19,800 ) (19,680 ) (600,000 ) (1,543,186 ) Balance at December 31, 2015 $ 21,600 $ - $ 20 $ 150,000 $ 171,620
Schedule of Key Assumptions for Determining the Fair Value of Warrants	Non-Equity Offering Warrants Resale Warrants Compensation Warrants December 31, 2015: Annual volatility 86% - 98% 86 % 86 % Risk-free rate 0.65% - 1.76% 1.31 % 1.31 % Dividend rate -% -% -% Contractual term 1.34 - 4.14 2.68 3.38 Closing price of common stock $ 0.014 $ 0.014 $ 0.014 Conversion/exercise price $ 0.20 - 1.00 $ 2.66 $ 1.00

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Assumptions Used in Estimation of Fair Value of Stock Options Granted	Years Ended December 31, 2015 2014 Annual volatility 88% - 100% 103% - 110% Risk-free rate 2.27% - 2.35% 1.07% - 2.13% Dividend rate -% -% Expected term 6.0 - 6.5 2.6 - 6.5
Schedule of Stock Option Activity	The following is a summary of stock option activity: Shares Exercise Price Outstanding at January 1, 2014 679,769 $ 0.91 - 3.00 Granted 523,112 $ 0.50 Exercised - $ - Forfeited (111,757 ) $ 0.75 Outstanding at December 31, 2014 1,091,124 $ 0.50 - 0.75 Granted 596,998 $ 0.08 - 0.20 Exercised - $ - Forfeited (8,950 ) $ 0.75 Outstanding at December 31, 2015 1,679,172 $ 0.08 - 0.75 Exercisable at
Schedule of Options Outstanding by Exercise Price	Summarized information about stock options outstanding as of December 31, 2015 is as follows: Options Outstanding Options Exercisable Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 0.08 25,000 9.26 $ 0.08 - - $ 0.10 350,000 10.00 $ 0.10 - - $ 0.20 221,998 9.48 $ 0.20 - - $ 0.50 523,112 8.60 $ 0.50 174,371 $ 0.50 $ 0.75 559,062 5.81 $ 0.75 559,062 $ 0.75
Schedule of Nonvested Option Activity	A summary of status of the Company’s non-vested stock options for the year ended December 31, 2015 is as follows: Nonvested Shares Under Option Weighted Average Grant Date Fair Value Nonvested at January 1, 2015 523,112 $ 0.43 Granted 596,998 $ 0.01-0.16 Vested (174,371 ) $ 0.43 Forfeited - $ - Nonvested at December 31, 2015 945,739 $ 0.01-0.43

Non-Qualified Deferred Compen31

Non-Qualified Deferred Compensation Plan (Tables)	12 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Schedule of Assets Held in Trust Under NDC Plan	The assets held in the Trust under the NDC Plan as of December 31, 2015 and 2014 are as follows: Cost Gross Cumulative Unrrealized Gains Gross Cumulative Unrrealized Losses Fair Market Value Cash $ 5,000 $ - $ - $ 5,000

Organization, Basis of Presen32

Organization, Basis of Presentation and Management's Plans (Details Narrative) - USD ($)	May 21, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2015
Management''s Plans [Line Items]
Net loss		$ 2,370,023	$ 3,828,411
Net cash in operations		2,473,736	$ 3,009,645
Working capital deficiency		(147,000)			$ (147,000)
Total funding proceeds from various venture capital firms since Inception					$ 22,000,000
Proceeds from issuance of stock and warrants in offering	$ 949,000
Proceeds from convertible debt raise		3,050,000
July, 2016 [Member]
Management''s Plans [Line Items]
Proceeds from convertible debt raise		$ 400,000
IPO [Member]
Management''s Plans [Line Items]
Proceeds from issuance of stock and warrants in offering				$ 4,000,000

Summary of Significant Accoun33

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 9,000	$ 9,000	$ 6,900
Inventory reserve	14,000	14,000	8,600
Depreciation expense		55,547	56,529
Intangible assets written down	$ 500,600
Patent-related expenditures		50,100	128,200
Deferred offering costs			109,000
Research and development expense		$ 454,091	$ 362,348
Common stock equivalents		35,400,000	10,900,000
Advertising expense		$ 191,288	$ 191,936
Marketing expense		92,775	106,875
Shipping and handling expenses		20,970	24,268
Warranty expense		$ 8,982	$ 12,144

Summary of Significant Accoun34

Summary of Significant Accounting Policies - Schedule of Property and Equipment Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2015
Software [Member]
Property plant and equipment estimated useful lives	3 years
Vehicles [Member]
Property plant and equipment estimated useful lives	5 years
Equipment [Member] | Minimum [Member]
Property plant and equipment estimated useful lives	5 years
Equipment [Member] | Maximum [Member]
Property plant and equipment estimated useful lives	10 years
Leasehold Improvements [Member]
Property plant and equipment estimated useful lives	7 years
Furniture and Fixtures [Member]
Property plant and equipment estimated useful lives	7 years

Summary of Significant Accoun35

Summary of Significant Accounting Policies - Schedule of Basic and Diluted Net Loss Per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Weighted average shares of stock used in basic and diluted loss per share	14,831,997	11,800,874
Allocation of net loss	$ (2,370,023)	$ (3,800,954)
Basic and diluted net loss per share	$ (0.16)	$ (0.32)
Puttable [Member]
Weighted average shares of stock used in basic and diluted loss per share		85,247
Allocation of net loss		$ (27,457)
Basic and diluted net loss per share		$ (0.32)

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Raw materials	$ 122,123	$ 219,449
Work in process	39,319	38,962
Finished goods	57,989	78,886
Total inventory	$ 219,431	$ 337,297

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,120,955	$ 1,102,736
Less accumulated depreciation	(984,319)	(928,773)
Total property and equipment, net	136,636	173,963
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	22,679	22,679
Software and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	817,996	802,849
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	26,143	23,071
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 254,137	$ 254,137

Notes Payable and Convertible38

Notes Payable and Convertible Debt (Details Narrative) - USD ($)	Feb. 20, 2015	Aug. 25, 2014	May 21, 2014	Mar. 27, 2014	Oct. 21, 2013	May 01, 2012	Mar. 31, 2014	Dec. 31, 2015	Feb. 28, 2015	Dec. 31, 2014
Note maturity date						May 1, 2018
Note interest rate								1.00%		1.00%
Issuance of common stock, shares			5,000,000		131,287	87,009
Number of shares called by warrants			5,000,000
Fair value of warrants							$ 37,127
Proceeds from related party		$ 100,000
Senior Secured Convertible Notes [Member]
Debt face amount	$ 3,049,000
Convertible debt, warrant coverage	50.00%
Notes convertible into number of common stock shares	15,243,750
Note maturity date	Feb. 20, 2018
Note interest rate	6.00%
Conversion price equal to per share	$ 0.20
Convertible notes consecutive days	30 days
Convertible notes equals or exceeds per share	$ 0.60
Percentage of beneficially own	9.99%
Beneficial conversion feature and debt discount	$ 752,000
Number of shares called by warrants	7,621,875
Warrant exercise price	$ 0.20
Senior Secured Convertible Notes [Member] | Placement Agent [Member]
Commission paid	$ 210,000
Cash payment	$ 50,000
Issuance of common stock, shares	800,000
Number of shares called by warrants	1,050,000
Warrant exercise price	$ 0.20
Debt offering costs	$ 509,000
Fair value of warrants	$ 138,000
Promissory Note [Member]
Note maturity date	Aug. 25, 2016
Repayment of promissory note	$ 50,000
Outstanding amount									$ 50,000
Note Purchase Agreement [Member]
Note maturity date							May 19, 2014
Note interest rate							12.00%
Number of shares called by warrants							17,334
Warrant exercise price							$ 3.75
Proceeds from financing							$ 130,000
Maximum borrowing capacity per note purchase agreement							400,000
Interest due upon repayment							$ 6,000
Freepoint Commerce Marketing LLC [Member]
Note maturity date				May 29, 2014
Note interest rate				12.00%
Number of shares called by warrants				16,667
Warrant exercise price				$ 3
Proceeds from financing				$ 100,000

Notes Payable and Convertible39

Notes Payable and Convertible Debt - Schedule of Notes Payable (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Notes payable	$ 3,265,021	$ 266,271
Discount	(1,097,150)	(18,046)
Offering costs	(373,727)
Current Portion	(216,271)
Long-term portion	1,577,873	248,225
Notes Payable One [Member]
Notes payable	166,271	166,271
Notes Payable Two [Member]
Notes payable	3,048,750
Notes Payable Three [Member]
Notes payable	$ 50,000	$ 100,000

Notes Payable and Convertible40

Notes Payable and Convertible Debt - Schedule of Notes Payable (Details) (Parenthetical)	May 01, 2012	Dec. 31, 2015	Dec. 31, 2014
Interest rate		1.00%	1.00%
Maturity date	May 1, 2018
Notes Payable One [Member]
Interest rate		1.00%	1.00%
Maturity date		Sep. 5, 2016	Sep. 5, 2016
Notes Payable Two [Member]
Interest rate		6.00%	6.00%
Maturity date		Feb. 20, 2018	Feb. 20, 2018
Notes Payable Three [Member]
Interest rate		12.00%	12.00%
Maturity date		Aug. 25, 2016	Aug. 25, 2016

Operating Leases (Details Narra

Operating Leases (Details Narrative) - USD ($)	1 Months Ended			12 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 29, 2012	Dec. 31, 2015	Dec. 31, 2014
Lease term			2 years
Lease expiration date			Feb. 28, 2014
Monthly rent	$ 4,167	$ 3,750
Rent expense				$ 72,106	$ 80,372
Property tax expense				5,892	$ 11,440
Future minimum payments under operating leases 2016				$ 11,000
Lease Extension Agreement [Member]
Lease term			2 years
Lease expiration date			Mar. 1, 2014
Lease Extension Agreement [Member] | February 29, 2016 [Member]
Monthly rent			$ 5,500

Capital Lease (Details Narrativ

Capital Lease (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Jun. 30, 2014	Dec. 31, 2012	Dec. 31, 2015	Dec. 31, 2014
Capital Lease Details Narrative
Long term lease	$ 21,595	$ 22,325		$ 20,520
Monthly installments	$ 716	$ 788		$ 918
Debt instruments interest rate	16.70%	16.30%		7.00%
Depreciation			$ 19,512	$ 8,576
Current principal payments			16,234	24,737
Long-term principal payments			$ 3,435	$ 20,778

Capital Lease - Schedule of Fut

Capital Lease - Schedule of Future Minimum Lease Payments for Capital Leases (Details)	Dec. 31, 2015USD ($)
Leases, Capital [Abstract]
2,016	$ 17,776
2,017	3,580
Net minimum lease payments	21,356
Less amounts representing interest	(1,687)
Capital lease obligation payable	$ 19,669

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2015USD ($)
Percentage of valuation allowance of deferred tax assets	100.00%
Federal [Member]
Net operating loss carry forwards	$ 28,000,000
Net operating loss carry forwards expire date	2,035
State [Member]
Net operating loss carry forwards	$ 14,000,000
Net operating loss carry forwards expire date	2,019

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation Between Statutory Rate and Effective Tax Rate (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Taxes - Schedule Of Reconciliation Between Statutory Rate And Effective Tax Rate Details
Computed "expected" tax benefit	$ 805,808	$ 1,301,660
State income taxes, net of Federal income tax effect	118,501	191,421
Expiration of state net operating losses	101,818	(326,586)
Permanent differences and other	218,820	(157,383)
Change in valuation allowance	(1,244,947)	(1,009,112)
Income tax rate
Percentage of Computed "expected" tax benefit	34.00%	34.00%
Percentage of State income taxes, net of Federal income tax effect	5.00%	5.00%
Percentage of Expiration of state net operating losses	5.00%	(9.00%)
Percentage of Permanent differences and other	12.00%	(4.00%)
Percentage of Change in valuation allowance	(56.00%)	(26.00%)
Percentage of Income tax rate	0.00%	0.00%

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets And Liabilities (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Income Taxes - Schedule Of Deferred Tax Assets And Liabilities Details
Net operating loss (NOL) carry forwards	$ 10,423,488	$ 9,182,070
Bad debt allowance	3,499	2,680
Accrued liabilities	59,774	8,176
Depreciation and amortization	49,624	38,679
Inventory reserves	5,468	3,370
Stock based compensation	83,288	145,219
Total deferred tax assets	10,625,141	9,380,194
Valuation allowance	(10,625,141)	(9,380,194)
Net deferred tax assets

Capital Stock (Details Narrativ

Capital Stock (Details Narrative) - USD ($)	Apr. 03, 2015	Feb. 20, 2015	Aug. 25, 2014	May 21, 2014	Mar. 27, 2014	Oct. 21, 2013	May 01, 2012	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	May 27, 2014
Preferred Stock, par value									$ 0.001	$ 0.001
Preferred Stock, shares authorized									10,000,000	10,000,000
Common Stock, par value									$ 0.001	$ 0.001
Common Stock, shares authorized									100,000,000	100,000,000
Issuance of common stock for services, shares	490,000
Issuance of common stock for services	$ 98,000								$ 196,000
Debt interest rate									1.00%	1.00%
Issuance of common stock, shares				5,000,000		131,287	87,009
Number of shares called by warrants				5,000,000
Number of shares issued for settlement of offering costs						$ 300,000
Issuance of common stock										$ 2,597,485
Fair value of warrants								$ 37,127
Issuance of warrants to purchase of common stock at offering price				7,500,000
Offering price per share				$ 0.75
Warrants issuance price per share				0.05
Proceeds from issuance of warrants			$ 200,000	$ 4,000,000
Proceeds from offering				$ 949,000
Payment of cash			300,000		$ 300,000
Proceeds from redeem common stock			$ 100,000
Number of shares retired during period			131,287
Fair value of common stock price per share											$ 3	$ 0.61
Decreased value of puttable common stock										$ 300,000	$ 393,780
Senior Secured Convertible Notes [Member]
Debt face amount		$ 3,049,000
Debt interest rate		6.00%
Percentage of warrant coverage		50.00%
Note are convert into number of common stock shares		15,243,750
Number of shares called by warrants		7,621,875
Warrant exercise price		$ 0.20
Senior Secured Convertible Notes [Member] | Placement Agent [Member]
Commission payable		$ 210,000
Cash		$ 50,000
Issuance of common stock, shares		800,000
Number of shares called by warrants		1,050,000
Warrant exercise price		$ 0.20
Fair value of warrants		$ 138,000

Warrants (Details Narrative)

Warrants (Details Narrative) - USD ($)	Feb. 20, 2015	Jan. 15, 2015	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	May 21, 2014
Interest rate				1.00%	1.00%
Number of shares called by warrants						5,000,000
Fair value of warrants			$ 37,127
Consultant [Member]
Number of shares called by warrants		75,000
Warrant exercise price		$ 0.75
Warrants expire term		5 years
Senior Secured Convertible Notes [Member]
Debt face amount	$ 3,049,000
Interest rate	6.00%
Number of shares called by warrants	7,621,875
Warrant exercise price	$ 0.20
Senior Secured Convertible Notes [Member] | Placement Agent [Member]
Number of shares called by warrants	1,050,000
Warrant exercise price	$ 0.20
Fair value of warrants	$ 138,000
Convertible Notes [Member]
Fair value of warrants	$ 890,000
6% Senior Secured Convertible Notes [Member] | May 2014 Publicly Registered Warrants Agreement [Member]
Interest rate	6.00%
Warrant exercise price	$ 0.20

Warrants - Schedule of Changes

Warrants - Schedule of Changes in Fair Value of Derivative Instrument Liabilities (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Class of Warrant or Right [Line Items]
Balance at the beginning of the period	$ 817,250
Origination of derivative instrument	897,556
Adjustment resulting from change in value of underlying asset	(1,543,186)
Balance at the end of the period	171,620
Non-Equity Offering Warrants [Member]
Class of Warrant or Right [Line Items]
Balance at the beginning of the period	27,750
Origination of derivative instrument	897,556
Adjustment resulting from change in value of underlying asset	(903,706)
Balance at the end of the period	21,600
Resale Warrants [Member]
Class of Warrant or Right [Line Items]
Balance at the beginning of the period	19,800
Origination of derivative instrument
Adjustment resulting from change in value of underlying asset	(19,800)
Balance at the end of the period
Compensation Warrants [Member]
Class of Warrant or Right [Line Items]
Balance at the beginning of the period	19,700
Origination of derivative instrument
Adjustment resulting from change in value of underlying asset	(19,680)
Balance at the end of the period	20
Publicly Registered Warrants [Member]
Class of Warrant or Right [Line Items]
Balance at the beginning of the period	750,000
Origination of derivative instrument
Adjustment resulting from change in value of underlying asset	(600,000)
Balance at the end of the period	$ 150,000

Warrants - Schedule of Key Assu

Warrants - Schedule of Key Assumptions for Determining the Fair Value of the Warrants (Details)	12 Months Ended
	Dec. 31, 2015$ / shares
Non-Equity Offering Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Dividend rate
Closing price of common stock	$ 0.014
Non-Equity Offering Warrants [Member] | Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Annual volatility	86.00%
Risk-free rate	0.65%
Contractual term	1 year 4 months 2 days
Conversion/exercise price	$ 0.20
Non-Equity Offering Warrants [Member] | Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Annual volatility	98.00%
Risk-free rate	1.76%
Contractual term	4 years 1 month 21 days
Conversion/exercise price	$ 1
Resale Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Annual volatility	86.00%
Risk-free rate	1.31%
Dividend rate
Contractual term	2 years 8 months 5 days
Closing price of common stock	$ 0.014
Conversion/exercise price	$ 2.66
Compensation Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Annual volatility	86.00%
Risk-free rate	1.31%
Dividend rate
Contractual term	3 years 4 months 17 days
Closing price of common stock	$ 0.014
Conversion/exercise price	$ 1

Stock Based Compensation (Detai

Stock Based Compensation (Details Narrative) - USD ($)	Jun. 30, 2014	Jun. 30, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price
Option exercise prices
Unrecognized compensation cost related to unvested stock-based awards			$ 148,125
Unrecognized compensation cost, recognition period			1 year 10 months 10 days
Selling general and Administrative Expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation			$ 83,288	$ 430,071
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price	$ 0.91	$ 0.91	$ 0.08	$ .50	0.91
Options granted, weighted-average grant date fair value			0.01
Vesting outstanding period		1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price	$ 3	$ 3	0.75	$ .75	$ 3
Options granted, weighted-average grant date fair value			$ 0.16
Vesting outstanding period		9 years
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant of share options and shares			$ 1,500,000
Contractual term			10 years
Re-pricing and accelerated vesting of outstanding stock options previously granted	676,000
Options exercise price revised	$ 0.75	$ 0.75
Additional incremental stock-based compensation expense resulted from re-pricing			$ 32,000
Additional incremental stock-based compensation expense associated with accelerating vesting			$ 293,000
Common stock issued during period			596,998	523,112
Options granted, weighted-average grant date fair value			$ 0.02	$ 0.50
Intrinsic value of options outstanding			$ 0	$ 0
Intrinsic value of exercisable options			$ 0	$ 0
Employee Stock Option [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option exercise prices			$ 0.08
Employee Stock Option [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option exercise prices			$ 0.20

Stock Based Compensation - Sche

Stock Based Compensation - Schedule of Assumptions Used in Estimation of Fair Value of Stock Options Granted (Details) - Employee Stock Option [Member]	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Annual volatility, Minimum	88.00%	103.00%
Annual volatility, Maximum	100.00%	110.00%
Risk-free rate, Minimum	2.27%	1.07%
Risk-free rate, Maximum	2.35%	2.13%
Dividend rate
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term	6 years	2 years 7 months 6 days
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term	6 years 6 months	6 years 6 months

Stock Based Compensation - Sc53

Stock Based Compensation - Schedule of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding, beginning balance	1,091,124	679,769
Shares, Granted	596,998	523,112
Shares, Exercised
Shares, Forfeited	(8,950)	(111,757)
Shares, Outstanding, ending balance	1,679,172	1,091,124
Shares, Exercisable	733,433
Exercise Price, Outstanding, beginning balance
Exercise Price, Granted		.50
Exercise Price, Exercised
Exercise Price, Forfeited	0.75	0.75
Exercise Price, Outstanding, ending balance
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price, Outstanding, beginning balance	.50	0.91
Exercise Price, Granted	0.08
Exercise Price, Outstanding, ending balance	0.08	.50
Exercise Price, Exercisable	0.20
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price, Outstanding, beginning balance	.75	3
Exercise Price, Granted	0.20
Exercise Price, Outstanding, ending balance	0.75	$ .75
Exercise Price, Exercisable	$ .75

Stock Based Compensation - Sc54

Stock Based Compensation - Schedule of Options Outstanding by Exercise Price (Details) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price
Exercise Price Range One [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price	$ .08
Number outstanding	25,000
Outstanding weighted average remaining contractual life	9 years 3 months 4 days
Outstanding weighted average exercise price	$ 0.08
Number exercisable
Exercisable weighted average exercise price
Exercise Price Range Two [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price	$ 0.10
Number outstanding	350,000
Outstanding weighted average remaining contractual life	10 years
Outstanding weighted average exercise price	$ .10
Number exercisable
Exercisable weighted average exercise price
Exercise Price Range Three [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price	$ .20
Number outstanding	221,998
Outstanding weighted average remaining contractual life	9 years 5 months 23 days
Outstanding weighted average exercise price	$ .20
Number exercisable
Exercisable weighted average exercise price
Exercise Price Range Four [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price	$ .50
Number outstanding	523,112
Outstanding weighted average remaining contractual life	8 years 7 months 6 days
Outstanding weighted average exercise price	$ .50
Number exercisable	174,371
Exercisable weighted average exercise price	$ .50
Exercise Price Range Five [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise price	$ .75
Number outstanding	559,062
Outstanding weighted average remaining contractual life	5 years 9 months 22 days
Outstanding weighted average exercise price	$ .75
Number exercisable	559,062
Exercisable weighted average exercise price	$ .75

Stock Based Compensation - Sc55

Stock Based Compensation - Schedule of Nonvested Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested Shares Under Option, Non-vested, beginning balance	523,112
Nonvested Shares Under Option, Granted	596,998	523,112
Nonvested Shares Under Option, Vested	(174,371)
Nonvested Shares Under Option, Forfeited
Nonvested Shares Under Option, Non-vested, ending balance	945,739	523,112
Weighted Average Grant Date Fair Value, Non-vested, beginning balance	$ 0.43
Weighted Average Grant Date Fair Value, Vested	0.43
Weighted Average Grant Date Fair Value, Forefeited
Weighted Average Grant Date Fair Value, Non-vested, ending balance		$ 0.43
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted Average Grant Date Fair Value, Granted	0.01
Weighted Average Grant Date Fair Value, Non-vested, ending balance	0.01
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted Average Grant Date Fair Value, Granted	0.16
Weighted Average Grant Date Fair Value, Non-vested, ending balance	$ 0.43

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	May 21, 2014	Oct. 21, 2013	May 01, 2012	Dec. 31, 2015	Dec. 31, 2014
Related Party Transactions Details Narrative
Note receivable			$ 198,822
Number of shares exchange during period	5,000,000	131,287	87,009
Note due date			May 1, 2018
Interest rate				1.00%	1.00%
Interest income				$ 2,049	$ 2,028

Concentrations and Commitments

Concentrations and Commitments (Details Narrative)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounts Receivable [Member] | Major Customer One [Member]
Concentration Risk [Line Items]
Percentage of Concentrations risk	53.00%
Accounts Receivable [Member] | Major Customer Two [Member]
Concentration Risk [Line Items]
Percentage of Concentrations risk		73.00%
Sales Revenue, Net [Member] | Major Customer Two [Member]
Concentration Risk [Line Items]
Percentage of Concentrations risk	21.00%	23.00%
Sales Revenue, Net [Member] | Distributors Accounted [Member]
Concentration Risk [Line Items]
Percentage of Concentrations risk	88.00%
Accounts Payable [Member] | Major Vendor Three [Member]
Concentration Risk [Line Items]
Percentage of Concentrations risk	66.00%
Accounts Payable [Member] | Major Vendor Two [Member]
Concentration Risk [Line Items]
Percentage of Concentrations risk		37.00%

Non-Qualified Deferred Compen58

Non-Qualified Deferred Compensation Plan (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2015	Dec. 31, 2014
Deferred Compensation Plan
Cash [Member]
Elected deferred compensation amount	$ 151,308
Amount transferred to trust	$ 5,000

Non-Qualified Deferred Compen59

Non-Qualified Deferred Compensation Plan - Schedule of Assets Held in Trust Under NDC Plan (Details) - Cash [Member] - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Cost	$ 5,000	$ 5,000
Gross cumulative unrealized gains
Gross cumulative unrealized losses
Fair value	$ 5,000	$ 5,000

Subsequent Event (Details Narra

Subsequent Event (Details Narrative) - USD ($)	Jul. 26, 2016	May 21, 2014	Oct. 21, 2013	May 01, 2012	Dec. 31, 2015	Feb. 28, 2015	Dec. 31, 2014
Warrants issued for exchange of common stock shares		5,000,000
Debt interest rate					1.00%		1.00%
Issuance of common stock, shares		5,000,000	131,287	87,009
Common stock par value					$ 0.001		$ 0.001
Preferred stock par value					$ 0.001		$ 0.001
Note due date				May 1, 2018
Subsequent Event [Member] | Series A Preferred Stock [Member]
Preferred stock purchase price per share	$ 1
Percentage of beneficially own	3.00%
Subsequent Event [Member] | 2015 Investors [Member]
Percentage of issued and outstanding original notes	93.40%
Subsequent Event [Member] | 2015 Purchase Agreement [Member] | 2015 Investors [Member]
Debt face value	$ 3,048,750					$ 3,048,750
Subsequent Event [Member] | 2015 Purchase Agreement [Member] | 2015 Investors [Member] | 2015 Warrants [Member]
Warrants issued for exchange of common stock shares						7,621,875
Common stock par value						$ 0.001
Subsequent Event [Member] | Amended and Restated Notes [Member] | on or before December 31, 2016 [Member]
Gross proceeds from amended and restated notes	1,500,000
Pre-money valuation	$ 3,500,000
Subsequent Event [Member] | Warrant Exchange Agreement [Member] | 2015 Investors [Member] | 2015 Warrants [Member]
Warrants issued for exchange of common stock shares	7,621,875
Subsequent Event [Member] | Warrant Exchange Agreement [Member] | Roth Capital Partners [Member] | 2015 Warrants [Member]
Warrants issued for exchange of common stock shares	8,671,875
Subsequent Event [Member] | Securities Purchase Agreements [Member] | Passaic River Capital, LLC [Member]
Debt face value	$ 151,000
Issuance of common stock, shares	8,867,567
Subsequent Event [Member] | Securities Purchase Agreements [Member] | Passaic River Capital, LLC [Member] | Series A Preferred Stock [Member]
Number of preferred stock issued during the period	10
Preferred stock par value	$ 0.01
Preferred stock shares purchase price	$ 990
Preferred stock purchase price per share	$ 10
Subsequent Event [Member] | 2016 Purchase Agreement [Member] | 2016 Investors [Member]
Debt face value	$ 403,500
Subsequent Event [Member] | Minimum [Member] | Amended and Restated Notes [Member]
Debt conversion price per share	$ 0.05
Subsequent Event [Member] | Maximum [Member] | Amended and Restated Notes [Member]
Debt conversion price per share	0.20
Subsequent Event [Member] | Passaic Note and 2016 Notes [Member]
Debt conversion price per share	$ 0.01
Note due date	Jul. 26, 2019
Percentage of shares of common stock issuable upon conversion of note	125.00%
Subsequent Event [Member] | Passaic Note and 2016 Notes [Member] | on or before December 31, 2016 [Member]
Gross proceeds from amended and restated notes	$ 1,500,000
Pre-money valuation	$ 3,500,000
Common stock closing price per share	$ 0.03
Subsequent Event [Member] | Passaic Note [Member]
Debt interest rate	10.00%
Subsequent Event [Member] | Passaic Note [Member] | Maximum [Member]
Debt interest rate	18.00%
Subsequent Event [Member] | 2016 Notes [Member]
Debt interest rate	15.00%
Percentage of beneficially own	4.99%
Subsequent Event [Member] | 2016 Notes [Member] | Maximum [Member]
Debt interest rate	18.00%