Eyes on the Go (AXCG) 10-K 14 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Apr. 04, 2014
Document And Entity Information	'	'
Entity Registrant Name	'EYES ON THE GO, INC.	'
Entity Central Index Key	'0001498522	'
Document Type	'10-K	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Public Float	'	$0
Entity Common Stock, Shares Outstanding	'	2,517,366,758
Document Fiscal Period Focus	'FY	'
Document Fiscal Year Focus	'2013	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS:	'	'
Cash	$37,215	$327
Inventories	0	1,613
Deferred Finance Expenses	24,943	0
TOTAL CURRENT ASSETS	64,106	1,940
Intangible asset, net of accumulated amortization of $50,884 and $33,824, respectively	21,321	38,381
TOTAL ASSETS	85,427	40,321
CURRENT LIABILITIES:	'	'
Accounts Payable	33,362	60,916
Due to related parties	1,052,114	906,466
Convertible Debt	222,957	0
Derivative Liability	1,379,782	0
TOTAL CURRENT LIABILITIES	2,688,215	967,382
STOCKHOLDERS' DEFICIENCY:	'	'
Series A Preferred stock, $0.000001 par value, 5,000,000 shares authorized, 0 shares issued and outstanding at December 31, 2013 and 2012	0	0
Series B Preferred stock, $0.000001 par value, 5,000,000 shares authorized, no shares issued and outstanding at December 31, 2013 and 2012, respectively	0	0
Series C Preferred stock, $0.000001 par value, 5,000,000 shares authorized, no shares issued and outstanding at December 31, 2013 and 2012	0	0
Common stock, $0.000001 par value, 6,000,000,000 shares authorized, 2,084,675,792 and 1,214,217,824 shares issued and outstanding at December 31, 2013 and December 31, 2012, respectively	2,085	1,215
Additional paid-in capital	1,126,048	549,420
Accumulated deficit	-3,730,921	-1,477,696
TOTAL STOCKHOLDERS' DEFICIENCY	-2,602,788	-927,061
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY	$85,427	$40,321

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Accumulated amortization, Intangible asset	$50,884	$33,824
Series A Preferred Stock, Par Value	$0.00	$0.00
Series A Preferred Stock, Authorized Shares	5,000,000	5,000,000
Series A Preferred Stock, Issued Shares	0	0
Series A Preferred Stock, Outstanding Shares	0	0
Series B Preferred Stock, Par Value	$0.00	$0.00
Series B Preferred Stock, Authorized Shares	5,000,000	5,000,000
Series B Preferred Stock, Issued Shares	0	0
Series B Preferred Stock, Outstanding Shares	0	0
Series C Preferred Stock, Par Value	$0.00	$0.00
Series C Preferred Stock, Authorized Shares	5,000,000	5,000,000
Series C Preferred Stock, Issued Shares	0	0
Series C Preferred Stock, Outstanding Shares	0	0
Common stock, par value	$0.00	$0.00
Common stock, authorized	6,000,000,000	2,000,000,000
Common stock, issued	2,084,675,792	1,214,217,824
Common stock, outstanding	2,084,675,792	1,214,217,824

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'
REVENUES	$46,681	$2,724
COST OF REVENUE	7,352	22,786
GROSS INCOME (LOSS)	39,329	-20,062
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	796,094	662,536
Operating Loss	-756,765	-682,598
Other:	'	'
Interest expense	873,027	0
Loss on change in fair market value of derivative liability	385,000	0
Loss on extinguishment of debt	238,433	0
Total Expenses	1,496,460	0
NET LOSS	($2,253,225)	($682,598)
Loss per common share	($0.00)	($0.00)
Weighted average common shares outstanding	1,403,922,478	1,183,769,653

CONSOLIDATED_STATEMENT_OF_STOC

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT (USD $)	Common Stock	Additional Paid-In Capital	Subscription Receivable	Accumulated Deficit	Total
Beginning balance, amount at Dec. 31, 2011	$1,169	$373,658	($10,000)	($795,098)	($430,271)
Beginning balance, shares at Dec. 31, 2011	1,168,606,568	'	'	'	'
Stock Subscription Received	'	'	10,000	'	10,000
Sales of Common Stock, amount	33	115,967	'	'	116,000
Sales of Common Stock, shares	32,941,256	'	'	'	'
Stock issued for services, amount	13	59,795	'	'	59,808
Stock issued for services, shares	12,670,000	'	'	'	'
Stock issued in connection with Icare agreement, amount	16	22,189	'	'	22,205
Stock issued in connection with Icare agreement, shares	15,861,372	'	'	'	'
Net loss	'	'	'	-682,598	-682,598
Ending balance, amount at Dec. 31, 2012	1,215	549,420	0	-1,477,696	-927,061
Ending balance, shares at Dec. 31, 2012	1,214,217,824	'	'	'	'
Sales of Common Stock, amount	5	7,495	'	'	7,500
Sales of Common Stock, shares	5,181,971	'	'	'	'
Stock issued for services, amount	40	95,545	'	'	95,585
Stock issued for services, shares	27,126,644	'	'	'	'
Stock issued for conversion of convertible notes, amount	705,549,353	'	'	'	'
Stock issued for conversion of convertible notes, shares	706	467,216	'	'	467,922
Stock issued for conversion of debt, amount	132,600,000	'	'	'	'
Stock issued for conversion of debt, shares	133	66,167	'	'	66,300
Net loss	'	'	'	'	-2,253,225
Ending balance, amount at Dec. 31, 2013	$2,086	$1,126,048	$0	($3,730,921)	($2,602,788)
Ending balance, shares at Dec. 31, 2013	2,084,675,792	'	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
OPERATING ACTIVITIES:	'	'
Net loss	($2,253,225)	($682,598)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Accrued expenses to related parties	216,000	216,000
Stock based compensation	35,777	59,808
Amortization	17,060	17,059
Loss on change in fair value of derivative liability	385,000	0
Loss on extinguishment of debt	238,433	0
Non cash interest expense	872,551	0
Changes in operating assets and liabilities:	'	'
Accounts receivable	-1,948	0
Inventories	1,613	0
Accounts payable	-27,554	32,452
NET CASH USED IN OPERATING ACTIVITIES	-516,293	-357,279
FINANCING ACTIVITIES:	'	'
Proceeds from issuance of common stock and capital contributions	7,500	126,000
Proceeds of loan from related party	45,948	179,305
Proceeds from issuance of convertible debt	499,733	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	553,181	305,305
INCREASE (DECREASE) IN CASH	36,888	-51,974
CASH - BEGINNING OF YEAR	327	52,301
CASH - END OF YEAR	37,215	327
Non-cash investing and financing activities:	'	'
Derivative liability recognized as debt discount	505,840	0
Original issue discount on convertible debt	60,741	0
Conversion of Convertible debt to common stock	150,750	0
Conversion of related party payable to common stock	$66,300	$0

1_SUMMARY_OF_SIGNIFICANT_ACCOU

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Description of Business
	Eyes on the Go, Inc. (the “Company”) was incorporated under the laws of the state of Delaware on August 26, 2010. The Company designs, implements, and provides services relating to the remote monitoring of businesses and other facilities.
	On May 11, 2011 the Company completed a Plan and Agreement of Merger with Mutual Exchange Corp. (“Mutual”), whereby Mutual issued 360,600,000 shares of its common stock to the Company and Mutual’s majority shareholder transferred 500,008,000 shares to the shareholders of the Company. The Company was considered to be the accounting acquirer, and the merger was accounted for as a reverse merger, whereby the Company being the accounting survivor. Accordingly, the historical financial statements presented herein are those of Eyes on the Go, Inc. and do not include the historical financial results of Mutual. The stockholders’ equity section of Mutual has been retroactively restated for all periods presented to reflect the accounting effect of the reverse merger transaction.
	Use of Estimates
	The preparation of the financial statements in conformity with Generally Accepted Accounting Principles (“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 dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. These estimates and assumptions include share based payment arrangements, determining the fair value of the Company’s common stock, and deferred taxes and related valuation allowances. Certain of the Company’s estimates could be affected by external conditions, including those unique to its industry, and general economic conditions. It is possible that these external factors could have an effect on the Company’s estimates that could cause actual results to differ from its estimates. The Company re-evaluates all of its accounting estimates at least quarterly based on these conditions and record adjustments when necessary.
	Cash and cash equivalents
	We consider all short-term highly liquid investments with an original maturity at the date of purchase of three months or less to be cash equivalents.
	Revenue Recognition
	The Company follows the guidance of the SEC’s Staff Accounting Bulletin No. 104 for revenue recognition. The Company records revenue when all of the following have occurred; (1) persuasive evidence of an arrangement exists, (2) product delivery has occurred, (3) the sales price to the customer is fixed or determinable, and (4) collectability is reasonably assured.
	The Company derives its revenues as follows:
		·	Fees generated from the installation of video equipment are recognized at the end of the pilot period when testing is completed.
		·	Monthly monitoring fees are recognized ratably over the period to which it applies.
		·	Advertising revenues are recognized when the related advertisement is run.
		·	Pay per view revenues are recognized, net of the amount due to the venue and artist, when the performance is aired.
	Intangible asset
	Intangible asset represents the integration fee made in connection with the ICARE agreement referred to in Note 6. The fee is being amortized over the four year life of the agreement
	Fair Value Measurements
	The Company adopted the provisions of ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements.
	The estimated fair value of certain financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. The carrying amounts of our short and long term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates taken together with other features such as concurrent issuances of warrants and/or embedded conversion options, are comparable to rates of returns for instruments of similar credit risk.
	ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value:
	Level 1 — quoted prices in active markets for identical assets or liabilities
	Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable
	Level 3 — inputs that are unobservable (for example cash flow modeling inputs based on assumptions)
	The derivative liability in connection with the conversion feature of the convertible debt, classified as a level 3 liability, is the only financial liability measured at fair value on a recurring basis
	Convertible Instruments
	The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC 815 “Derivatives and Hedging Activities”.
	Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument.
	The Company accounts for convertible instruments (when we have determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption.
	The Company accounts for the conversion of convertible debt when a conversion option has been bifurcated using the general extinguishment standards. The debt and equity linked derivatives are removed at their carrying amounts and the shares issued are measured at their then-current fair value, with any difference recorded as a gain or loss on extinguishment of the two separate accounting liabilities. During the year ending December 31, 2013, the Company recognized a loss on extinguishment of $238,433 from the conversion of convertible debt with a bifurcated conversion option.
	Stock-Based Compensation
	The Company recognizes compensation expense for stock-based compensation in accordance with ASC Topic 718. For employee stock-based awards, we calculate the fair value of the award on the date of grant using the Black-Scholes method for stock options and the quoted price of our common stock for unrestricted shares; the expense is recognized over the service period for awards expected to vest. For non-employee stock-based awards, we calculate the fair value of the award on the date of grant in the same manner as employee awards, however, the awards are revalued at the end of each reporting period and the pro rata compensation expense is adjusted accordingly until such time the nonemployee award is fully vested, at which time the total compensation recognized to date equals the fair value of the stock-based award as calculated on the measurement date, which is the date at which the award recipient’s performance is complete. The estimation of stock-based awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from original estimates, such amounts are recorded as a cumulative adjustment in the period estimates are revised. We consider many factors when estimating expected forfeitures, including types of awards, employee class, and historical experience.
	Income Taxes
	The Company use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.
	ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.

2_GOING_CONCERN

2. GOING CONCERN	12 Months Ended
	Dec. 31, 2013
Text Block [Abstract]	'
2. GOING CONCERN	'
	As shown in the accompanying financial statements, the Company has incurred net losses and negative cash flows from operating activities for the years ended December 31, 2013 and 2012, and has a stockholder’s deficiency of $2,602,788 as of December 31, 2013. The Company has relied upon the cash from its Chief Executive Officer and outside investors to fund its ongoing operations to date as it has yet to generate sufficient cash from its operating activities. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern until it completes its financing activities. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

3_RELATED_PARTY_TRANSACTIONS

3. RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
3. RELATED PARTY TRANSACTIONS	'
	Amounts due to related parties consist of:
			June  30,  2013	December 31, 2012
		Promissory note to stockholder bearing interest at .55% per annum and due May 1, 2012
			$185,227		$185,227
		Due to stockholder, non-interest bearing and due on demand.
			866,887		721,239
			$1,052,114		$906,466
	During the years ended December 31, 2013 and 2012 the Company incurred consulting expenses totaling $216,000 for the services of three members of executive management provided by an entity owned by the CEO. That amount is included in due to related parties.
	During the year ended December 31, 2013, the stockholder referred to above exchanged $50,000 of debt owed to him for cash (see Note 4).

4_CONVERTIBLE_DEBT

4. CONVERTIBLE DEBT	12 Months Ended
	Dec. 31, 2013
ConvertibleDebtAbstract	'
4. CONVERTIBLE DEBT	'
	On February 25, 2013, Eyes on the Go, Inc. (the “Company”) entered into a Securities Purchase Agreement with two accredited investors (the “Purchasers”) to sell, in one or more tranches, up to $500,000 in Original Issue Discount Senior Secured Convertible Debentures of the Company, which are due and payable 270 days after the date of issuance (the “Debentures”). The Debentures have a ten percent (10%) original issue discount and are convertible into shares of the Company’s common stock at the option of the holder at a purchase price equal to the lesser of $.0015 (adjusted to $.0002238) or 85% of the average volume weighted average price on the five (5) trading days immediately prior to the conversion date. The Debentures are secured by all of the assets of the Company. The Company has determined that the conversion feature embedded in the notes constitutes a derivative and have been bifurcated from the note and recorded as a derivative liability, with a corresponding discount recorded to the associated debt, on the accompany balance sheet, and revalued to fair market value at each reporting period. The Company has issued an aggregate of $591,212 of convertible notes under this agreement.
	The Company has issued $22,200 in convertible notes under a separate Securities Purchase Agreement. The notes have a ten percent (10%) original issue discount and are convertible into shares of the Company’s common stock at the option of the holder at a purchase price equal to the lesser of $.0002238 or 85% of the average volume weighted average price on the five (5) trading days immediately prior to the conversion date. The Debentures are secured by all of the assets of the Company. The Company has determined that the conversion feature embedded in the notes constitutes a derivative and have been bifurcated from the note and recorded as a derivative liability, with a corresponding discount recorded to the associated debt, on the accompany balance sheet, and revalued to fair market value at each reporting period.
	During the year ended December 31, 2013, the Company’s majority shareholder exchanged indebtedness to him in the amount of $50,000 to unrelated third parties for cash. Simultaneous with the exchange the Company issued these parties convertible notes. .The notes are convertible into shares of the Company’s common stock at the option of the holder at a purchase price equal to the lesser of $.0002 or 50% of the lowest closing bid price of the company’s common stock during the twenty trading days immediately prior to the conversion date.
	Convertible Debentures Issued	$663,412
	Less: Discount	289,705
	Less: Converted to common stock	150,750
	Carrying Value	$222,957

5_STOCKHOLDERS_DEFICIENCY

5. STOCKHOLDERS' DEFICIENCY	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
5. STOCKHOLDERS' DEFICIENCY	'
	On December 6, 2013, the Company amended its Certificate of Incorporation to raise its authorized common stock to 6 billion shares with a par value of .00001 per share.
	In a March 2013, the Company issued 5,181,971 shares of common stock to investors for proceeds of $7,500.
	In a March 2013, the Company issued 23,376,644 shares of common stock for consulting services which was valued at $33,227
	In September 2013, the Company converted $66,300 of loans into 132,600,000 shares of the Company’s common stock.
	In a March 2013, the Company issued 3,750,000 shares of common stock for consulting services which was valued at $2,550
	During the year ended December 31, 2013, holders of the convertible notes converted their notes aggregating $150,750 into 705,549,353 shares of the Company’s common stock.

6_INCOME_TAXES

6. INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
6. INCOME TAXES	'
	Deferred tax asset
	Net operating loss	$690,000
	Valuation allowance	-690,000
		$           -
	In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, the Company has established a full valuation allowance against all of the deferred tax assets for every period because it is more likely than not that all of the deferred tax assets will not be realized.
	The NOLs may be subject to limitation under Internal Revenue Code Section 382 should there be a greater than 50% ownership change as determined under regulations.

7_ICARE_AGREEMENT

7. ICARE AGREEMENT	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
7. ICARE AGREEMENT	'
	On April 1, 2011, the Company entered into an agreement with iCare Marketing, Inc. (“iCare), a wholly owned subsidiary of Sysco Corporation (“Sysco”), whereby iCare will promote the Company’s product to Sysco’s customers. Under the agreement, the Company is committed to pay 5% of the gross revenues received from any Sysco customer, an integration fee, $250 per trade show event attended by the Company and an amount to be determined for additional promotions and marketing programs. The Company paid $50,000 of the integration fee in cash and the balance by issuing 15,861,372 shares of common stock which were valued at $22,205. The integration fee has been recorded at $72,205 and is being amortized over the four-year life of the agreement. $17,060 has been recorded for amortization of the agreement during the years ended December 31, 2013 and 2012.

8_SUBSEQUENT_EVENTS

8. SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
8. SUBSEQUENT EVENTS	'
	Management has evaluated events occurring after the date of these financial statements through the date these financial statements were issued, other than disclosed below. There were no material subsequent events as of that date.
	The total shares of the Company issued and outstanding as of December 31, 2013 were 2,084,675,792. For the period ending April 4, 2014, the Company converted a number of debt obligations which resulted in the issuance of 432,690,966 shares which brought the total issued and outstanding shares to 2,517,366,758.

1_SUMMARY_OF_SIGNIFICANT_ACCOU1

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Description of Business	'
	Eyes on the Go, Inc. (the “Company”) was incorporated under the laws of the state of Delaware on August 26, 2010. The Company designs, implements, and provides services relating to the remote monitoring of businesses and other facilities.
	On May 11, 2011 the Company completed a Plan and Agreement of Merger with Mutual Exchange Corp. (“Mutual”), whereby Mutual issued 360,600,000 shares of its common stock to the Company and Mutual’s majority shareholder transferred 500,008,000 shares to the shareholders of the Company. The Company was considered to be the accounting acquirer, and the merger was accounted for as a reverse merger, whereby the Company being the accounting survivor. Accordingly, the historical financial statements presented herein are those of Eyes on the Go, Inc. and do not include the historical financial results of Mutual. The stockholders’ equity section of Mutual has been retroactively restated for all periods presented to reflect the accounting effect of the reverse merger transaction.
Use of Estimates	'
	The preparation of the financial statements in conformity with Generally Accepted Accounting Principles (“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 dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. These estimates and assumptions include share based payment arrangements, determining the fair value of the Company’s common stock, and deferred taxes and related valuation allowances. Certain of the Company’s estimates could be affected by external conditions, including those unique to its industry, and general economic conditions. It is possible that these external factors could have an effect on the Company’s estimates that could cause actual results to differ from its estimates. The Company re-evaluates all of its accounting estimates at least quarterly based on these conditions and record adjustments when necessary.
Cash and Cash Equivalents	'
	We consider all short-term highly liquid investments with an original maturity at the date of purchase of three months or less to be cash equivalents.
Revenue Recognition	'
	The Company follows the guidance of the SEC’s Staff Accounting Bulletin No. 104 for revenue recognition. The Company records revenue when all of the following have occurred; (1) persuasive evidence of an arrangement exists, (2) product delivery has occurred, (3) the sales price to the customer is fixed or determinable, and (4) collectability is reasonably assured.
	The Company derives its revenues as follows:
		·	Fees generated from the installation of video equipment are recognized at the end of the pilot period when testing is completed.
		·	Monthly monitoring fees are recognized ratably over the period to which it applies.
		·	Advertising revenues are recognized when the related advertisement is run.
		·	Pay per view revenues are recognized, net of the amount due to the venue and artist, when the performance is aired.
Intangible Asset	'
	Intangible asset represents the integration fee made in connection with the ICARE agreement referred to in Note 6. The fee is being amortized over the four year life of the agreement
Fair Value Measurements	'
	The Company adopted the provisions of ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements.
	The estimated fair value of certain financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. The carrying amounts of our short and long term credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest rates taken together with other features such as concurrent issuances of warrants and/or embedded conversion options, are comparable to rates of returns for instruments of similar credit risk.
	ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value:
	Level 1 — quoted prices in active markets for identical assets or liabilities
	Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable
	Level 3 — inputs that are unobservable (for example cash flow modeling inputs based on assumptions)
	The derivative liability in connection with the conversion feature of the convertible debt, classified as a level 3 liability, is the only financial liability measured at fair value on a recurring basis
Convertible Instruments	'
	The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC 815 “Derivatives and Hedging Activities”.
	Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument.
	The Company accounts for convertible instruments (when we have determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption.
	The Company accounts for the conversion of convertible debt when a conversion option has been bifurcated using the general extinguishment standards. The debt and equity linked derivatives are removed at their carrying amounts and the shares issued are measured at their then-current fair value, with any difference recorded as a gain or loss on extinguishment of the two separate accounting liabilities. During the year ending December 31, 2013, the Company recognized a loss on extinguishment of $238,433 from the conversion of convertible debt with a bifurcated conversion option.
Income Taxes	'
	The Company use the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.
	ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.
Stock-Based Compensation	'
	The Company recognizes compensation expense for stock-based compensation in accordance with ASC Topic 718. For employee stock-based awards, we calculate the fair value of the award on the date of grant using the Black-Scholes method for stock options and the quoted price of our common stock for unrestricted shares; the expense is recognized over the service period for awards expected to vest. For non-employee stock-based awards, we calculate the fair value of the award on the date of grant in the same manner as employee awards, however, the awards are revalued at the end of each reporting period and the pro rata compensation expense is adjusted accordingly until such time the nonemployee award is fully vested, at which time the total compensation recognized to date equals the fair value of the stock-based award as calculated on the measurement date, which is the date at which the award recipient’s performance is complete. The estimation of stock-based awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from original estimates, such amounts are recorded as a cumulative adjustment in the period estimates are revised. We consider many factors when estimating expected forfeitures, including types of awards, employee class, and historical experience.

3_RELATED_PARTY_TRANSACTIONS_T

3. RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Schedule of related party transactions	'
			June  30,  2013	December 31, 2012
		Promissory note to stockholder bearing interest at .55% per annum and due May 1, 2012
			$185,227		$185,227
		Due to stockholder, non-interest bearing and due on demand.
			866,887		721,239
			$1,052,114		$906,466

4_CONVERTIBLE_DEBT_Tables

4. CONVERTIBLE DEBT (Tables)	12 Months Ended
	Dec. 31, 2013
Convertible Debt Tables	'
Schedule of convertible debt	'
	Convertible Debentures Issued	$663,412
	Less: Discount	289,705
	Less: Converted to common stock	150,750
	Carrying Value	$222,957

6_INCOME_TAXES_Tables

6. INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Deferred Tax Assets	'
	Net operating loss	$690,000
	Valuation allowance	-690,000
		$           -

2_GOING_CONCERN_Details_Narrat

2. GOING CONCERN (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Going Concern Details Narrative	'	'	'
Stockholderbs deficiency	($2,602,788)	($927,061)	($430,271)

3_RELATED_PARTY_TRANSACTIONS_D

3. RELATED PARTY TRANSACTIONS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Related Party Transactions Details	'	'
Promissory note to stockholder bearing interest at .55% per annum and due May 1, 2012	$185,227	$185,227
Due to stockholder, non-interest bearing and due on demand	866,887	721,239
Total-Related Party	$1,052,114	$906,466

3_RELATED_PARTY_TRANSACTIONS_D1

3. RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Related Party Transactions Details Narrative	'	'
Consulting Expenses-Related Party	$216,000	$216,000

4_CONVERTIBLE_DEBT_Details

4. CONVERTIBLE DEBT (Details) (USD $)	Dec. 31, 2013
Convertible Debt Details	'
Convertible Debentures Issued	$663,412
Less: Discount	289,705
Less: Converted to common stock	150,750
Carrying Value	$222,957

6_INCOME_TAXES_Details

6. INCOME TAXES (Details) (USD $)	Dec. 31, 2013
Income Taxes Details	'
Net operating loss	$690,000
Valuation allowance	-690,000
Total-Income Taxes	$0

7_ICARE_AGREEMENT_Details_Narr

7. ICARE AGREEMENT (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Icare Agreement Details Narrative	'	'
Amortization expense	$17,060	$17,060