Vapotherm 10-K 27 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 25, 2014	Jun. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'VAPORIN, INC.	'	'
Entity Central Index Key	'0001504937	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filer	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Non-accelerated Filer	'	'
Entity Public Float	'	'	$4,600,000
Entity Common Stock, Shares Outstanding	'	135,162,502	'
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	$8,317	$812,671
Note receivable	50,000	'
Prepaid expenses and other current assets	1,750	982,219
Assets of discontinued operations	'	144,986
Total Current Assets	60,067	1,939,876
Other assets:	'	'
Assets of discontinued operations - long term portion	'	118,000
Total Other Assets	'	118,000
Total Assets	60,067	2,057,876
CURRENT LIABILITIES:	'	'
Accounts payable and accrued expenses	103,876	671,195
Convertible notes payable, net of debt discount	96,156	'
Derivative liabilities	120,280	'
Total Liabilities	320,312	671,195
STOCKHOLDERS' (DEFICIT) EQUITY :	'	'
Preferred stock, $0.0001 par value; 50,000,000 authorized Convertible Series A Preferred stock ($.0001 Par Value; 10,000,000 Shares Authorized; 10,000,000 and 5,000,000 shares issued and outstanding as of December 31, 2013 and 2012, respectively)	1,000	500
Common stock ($.0001 Par Value; 200,000,000 Shares Authorized; 86,662,500 and 77,112,500 shares issued and outstanding as of December 31, 2013 and 2012, respectively)	8,667	7,712
Additional paid-in capital	12,346,539	10,812,491
Deficit accumulated during the development stage	-12,616,451	-9,434,022
Total Stockholders' (Deficit) Equity	-260,245	1,386,681
Total Liabilities and Stockholders' (Deficit) Equity	$60,067	$2,057,876

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
			Convertible Series A Preferred Stock [Member]	Convertible Series A Preferred Stock [Member]
Preferred stock, par value	$0.00	$0.00	$0.00	$0.00
Preferred stock, shares authorized	50,000,000	50,000,000	10,000,000	10,000,000
Preferred stock, shares issued	'	'	10,000,000	5,000,000
Preferred stock, shares outstanding	'	'	10,000,000	5,000,000
Common stock, par value	$0.00	$0.00	'	'
Common stock, shares authorized	200,000,000	200,000,000	'	'
Common stock, shares issued	86,662,500	77,112,500	'	'
Common stock, shares outstanding	86,662,500	77,112,500	'	'

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended		32 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Income Statement [Abstract]	'	'	'
Revenues	'	'	'
Operating expenses:	'	'	'
Compensation and related expenses	1,273,385	2,258,937	3,727,057
Consulting fees	1,531,233	1,848,640	3,381,514
Professional fees	182,962	221,518	411,980
General and administrative expenses	136,404	159,995	342,690
Total operating expenses	3,123,984	4,489,090	7,863,241
Operating loss from continuing operations	-3,123,984	-4,489,090	-7,863,241
Other income (expense)	'	'	'
Interest income	1,750	0	1,750
Gain from forgiveness of accrued expenses	686,063	0	686,063
Derivative expense	-310,375	0	-310,375
Change in fair value of derivative liabilities	203,137	0	203,137
Interest expense	-102,181	-11,556	-113,737
Total other income (expense)	478,394	-11,556	466,838
Loss from continuing operations before provision for income taxes	-2,645,590	-4,500,646	-7,396,403
Provision for income taxes	'	'	'
Loss from continuing operations	-2,645,590	-4,500,646	-7,396,403
Discontinued operations:	'	'	'
Loss from discontinued operations, net of tax	-536,839	-3,813,593	-5,220,048
Net loss	($3,182,429)	($8,314,239)	($12,616,451)
WEIGHTED AVERAGE COMMON SHARES	'	'	'
Basic and Diluted	79,644,863	51,498,259	55,310,569
Loss per common share, basic and diluted:	'	'	'
Loss from continuing operations	($0.03)	($0.09)	($0.13)
Loss from discontinued operations	($0.01)	($0.07)	($0.09)

Consolidated_Statement_of_Chan

Consolidated Statement of Changes in Stockholders' (Deficit) Equity (USD $)	Convertible Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Deficit Accumulated During the Development Stage [Member]	Total
Balance at Apr. 28, 2011	'	'	'	'	'
Balance, shares at Apr. 28, 2011	'	'	'	'	'
Capital Contributions	'	2,500	1,997,530	'	2,000,030
Capital Contributions, shares	'	25,000,000	'	'	'
Net loss	'	'	'	-1,119,783	-1,119,783
Balance at Dec. 31, 2011	'	2,500	1,997,530	-1,119,783	880,247
Balance, shares at Dec. 31, 2011	'	25,000,000	'	'	'
Recapitalization of the company	'	2,500	-2,930,224	'	-2,927,724
Recapitalization of the company, shares	'	25,000,000	'	'	'
Issuance of common stock for cash	'	912	3,560,088	'	3,561,000
Issuance of common stock for cash, shares	'	9,112,500	'	'	'
Issuance of preferred stock for cash	500	'	1,999,500	'	2,000,000
Issuance of preferred stock for cash, shares	5,000,000	'	'	'	'
Issuance of common stock to officers for services	'	910	2,039,090	'	2,040,000
Issuance of common stock to officers for services, shares	'	9,100,000	'	'	'
Issuance of common stock to consultants for services	'	290	1,596,710	'	1,597,000
Issuance of common stock to consultants for services, shares	'	2,900,000	'	'	'
Stock-based compensation in connection with options granted to employees and consultants	'	'	150,397	'	150,397
Issuance of common stock in connection with the acquisition of mineral rights	'	600	2,399,400	'	2,400,000
Issuance of common stock in connection with the acquisition of mineral rights, shares	'	6,000,000	'	'	'
Net loss	'	'	'	-8,314,239	-8,314,239
Balance at Dec. 31, 2012	500	7,712	10,812,491	-9,434,022	1,386,681
Balance, shares at Dec. 31, 2012	5,000,000	77,112,500	'	'	'
Issuance of common stock to consultants for services	'	25	132,425	'	132,450
Issuance of common stock to consultants for services, shares	'	250,000	'	'	'
Stock-based compensation in connection with options granted to employees and consultants	'	'	143,250	'	143,250
Stock-based compensation in connection with restricted common stock grants	'	300	1,025,946	'	1,026,246
Stock-based compensation in connection with restricted common stock grants, shares	'	3,000,000	'	'	'
Cancellation of shares in connection with a termination agreement	'	-400	400	'	'
Cancellation of shares in connection with a termination agreement, shares	'	-4,000,000	'	'	'
Issuance of common stock due to most favored nations provision	50	911	-1,411	'	'
Issuance of common stock due to most favored nations provision, shares	5,000,000	9,112,500	'	'	'
Issuance of common stock for exercise of warrants	'	119	-119	'	'
Issuance of common stock for exercise of warrants, shares	'	1,187,500	'	'	'
Reclassification of derivatives to equity	'	'	233,557	'	233,557
Net loss	'	'	'	-3,182,429	-3,182,429
Balance at Dec. 31, 2013	$1,000	$8,667	$12,346,539	($12,616,451)	($260,245)
Balance, shares at Dec. 31, 2013	10,000,000	86,662,500	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended		32 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'	'
Net loss	($3,182,429)	($8,314,239)	($12,616,451)
Adjustments to reconcile net loss from operations to net cash used in operating activities:	'	'	'
Common stock issued for services	1,026,246	2,662,000	3,688,246
Depreciation	2,418	0	2,418
Amortization of prepaid expense in connection with the issuance of common stock issued for prepaid services	1,066,825	40,625	1,107,450
Amortization of debt discount	92,756	0	92,756
Stock-based compensation in connection with options granted	143,250	150,397	293,647
Derivative expense	310,375	0	310,375
Change in fair value of derivative liabilities	-203,137	0	-203,137
Gain from forgiveness of accrued expenses	-686,063	0	-686,063
Impairment expense	0	2,400,000	2,400,000
Changes in assets and liabilities:	'	'	'
Assets of discontinued operations	144,986	0	144,986
Prepaid expenses and other current assets	46,094	-129,153	-146,736
Assets of discontinued operations - long term portion	118,000	-67,000	0
Accounts payable and accrued expense	118,743	646,370	789,938
NET CASH USED IN OPERATING ACTIVITIES	-1,001,936	-2,611,000	-4,822,571
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'	'
Purchase of property and equipment	-2,418	0	-2,418
Issuance of note receivable	-50,000	0	-50,000
Cash paid in connection with the recapitalization of the Company	0	-2,000,000	-2,000,000
NET CASH USED IN INVESTING ACTIVITIES	-52,418	-2,000,000	-2,052,418
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'	'
Contributed capital	0	0	2,000,030
Net proceeds from sale of common and preferred stock	0	5,561,000	5,561,000
Payment on note payable	0	-500,000	-500,000
Proceed from issuance of notes payable	250,000	0	250,000
Advance to related parties, net of proceeds from repayment by related party	0	-17,402	-427,724
NET CASH PROVIDED BY FINANCING ACTIVITIES	250,000	5,043,598	6,883,306
NET (DECREASE) INCREASE IN CASH	-804,354	432,598	8,317
CASH - beginning of period	812,671	380,073	0
CASH - end of period	8,317	812,671	8,317
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'	'
Interest	0	11,556	11,556
Income taxes	0	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:	'	'	'
Note payable issued in connection with the recapitalization of the Company	0	500,000	500,000
Distribution to former parent company and its subsidiary prior to Merger included in the Recapitalization of the Company	0	427,724	427,724
Subscription receivable in connection with the sale of common stock	0	0	75,000
Reclassification of derivatives to equity	$233,557	$0	$233,557

Organization_and_Description_o

Organization and Description of Business	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Organization and Description of Business	'
	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS
	Organization
	Vaporin, Inc. (the “Company”), (formerly Valor Gold Corp.), was incorporated under the laws of the State of Delaware on June 2, 2009. On March 27, 2012, the Company had filed an Amended and Restated Certificate of Incorporation in order to change its name to Valor Gold Corp. and to increase its authorized capital stock.
	On January 16, 2014, holders of a majority of the outstanding voting capital of the Company voted in favor of filing a certificate of amendment to the Company’s Amended and Restated Certificate of Incorporation in order to (i) change the name of the Company to “Vaporin, Inc.” from “Valor Gold Corp.” and (ii) effect a reverse split of its issued and outstanding common stock on a one for twelve basis (the “Reverse Split”). On February 3, 2014, the Company had filed an Amended and Restated Certificate of Incorporation in order to change its name to Vaporin, Inc. Currently, the Reverse Split has been approved by holders of a majority of the outstanding voting capital of the Company however the Company has not filed a Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation to effectuate the Reverse Split. The Company’s Board of Directors has not yet determined when to effectuate the Reverse Split. As such, the consolidated financial statements do not reflect the results of the Reverse Split.
	On January 24, 2014, the Company entered into a Share Exchange Agreement (the “Exchange Agreement”) with Vaporin Florida, Inc., a Florida corporation (“Vaporin Florida”), and the stockholders and debt holders of Vaporin Florida. Vaporin Florida was formed as a limited liability company in the state of Florida on December 10, 2012 and was converted into a corporation on December 27, 2013.  Upon closing of the transaction contemplated under the Exchange Agreement (the “Share Exchange”), on January 24, 2014, the holders of Vaporin Florida’s outstanding common stock (the “Vaporin Florida Stockholders”) transferred all of the issued and outstanding common stock of Vaporin Florida to the Company in exchange for an aggregate of 35 million shares of the Company’s common stock.  As a result, Vaporin Florida became a wholly-owned subsidiary of the Company. Vaporin Florida created its flagship product, the “Vaporin Electronic Cigarette”, an electronic smoking device, as an alternate to tobacco based cigarettes that utilize micro-electronic technology to provide users with a smoking experience without the tobacco and tar found in mainstream cigarettes. Following the closing of the Share Exchange, through the Company’s wholly owned subsidiary, Vaporin Florida, the Company intends to expand its activities and engage in the development, marketing and sale of the Vaporin Electronic Cigarette and related products and accessories. The completion of the Share Exchange resulted in a change of control. The Share Exchange was accounted for as a reverse acquisition and re-capitalization. Vaporin Florida was the acquirer for financial reporting purposes and the Company was the acquired company. Consequently, the assets and liabilities and the operations reflected in the historical financial statements prior to the Share Exchange were those of Vaporin Florida and was recorded at the historical cost basis of Vaporin Florida, and the consolidated financial statements after completion of the Share Exchange included the assets and liabilities of the Company and Vaporin Florida, historical operations of Vaporin Florida and operations of the Company from the closing date of the Share Exchange (see Note 12).
	On May 24, 2012, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with (i) Red Battle Corp. (“Red Battle”), a Delaware corporation and owner of all of the outstanding membership interests of each of Arttor Gold LLC (“Arttor Gold”), and Noble Effort Gold LLC (“Noble Effort”), (ii) Pershing Gold Corporation (“Pershing”), a Nevada corporation and owner of all of the outstanding capital stock of Red Battle, and (iii) Valor Gold Acquisition Corp., the Company’s newly formed, wholly-owned Delaware subsidiary (“Acquisition Sub”). Upon closing of the transaction contemplated under the Merger Agreement (the “Merger”), Acquisition Sub merged with and into Red Battle, and Red Battle, as the surviving corporation, became the Company’s wholly-owned subsidiary.  In consideration for the Merger, the Company paid Pershing, as Red Battle’s sole shareholder, (i) 25,000,000 shares of the Company’s Common Stock; (ii) $2,000,000 in cash; and (iii) a promissory note in the principal amount of $500,000.
	As a result of the Merger, the Company acquired certain business and operations from Pershing primarily consisting of junior gold exploration mining claims and related rights held by Arttor Gold and Noble Effort. At the effective time of the Merger, the Company discontinued its prior business and operations and revised its business purpose to pursue the business and operations through its Arttor Gold and Noble Effort subsidiaries as its sole business (see Note 3). Prior to the Merger, the Company was a shell company with minimal operations.
	The Merger was accounted for as a reverse-merger and recapitalization. Red Battle was the acquirer for financial reporting purposes and the Company was the acquired company. Consequently, the assets and liabilities and the operations reflected in the historical financial statements prior to the Merger were those of Red Battle and its wholly owned subsidiaries and was recorded at the historical cost basis of Red Battle, and the consolidated financial statements after completion of the Merger included the assets and liabilities of the Company and Red Battle, historical operations of Red Battle and operations of the Company from the closing date of the Merger.
	Arttor Gold, a Nevada limited liability company, was formed and organized on April 28, 2011. Arttor Gold operated as a U.S. based junior gold exploration and mining company. For the period from April 28, 2011 (Inception) to December 31, 2013, Arttor Gold had no revenues and recorded transactions related to Arttor Gold’s preliminary exploration activities. Arttor Gold had the rights to explore on two Carlin-type gold properties located in Lander County, Nevada, known as Red Rock and North Battle Mountain. The liability of the member of Arttor Gold is limited to the member’s capital contributions.
	Noble Effort, a Nevada limited liability company, was formed in June 2011 to explore potential acquisitions of natural resources properties suitable for exploration and development. On May 24, 2012, Arttor Gold and Pershing assigned its rights to explore the Centerra property to Noble Effort pursuant to an Assignment and Assumption of Lease Agreement.
	On July 17, 2013, the Company and its wholly-owned subsidiary Arttor Gold (the “Lessee”), executed an agreement for the Termination of Mining Claim Leases (the “Termination Agreement”) with Arthur Leger and F.R.O.G. Consulting, LLC (Mr. Leger and F.R.O.G. Consulting, LLC, collectively, the “Lessor”).  Pursuant to the Termination Agreement, effective as of June 24, 2013, the Lessor and the Lessee terminated that certain North Battle Mountain Mineral Lease, dated as of May 24, 2011, and terminated that certain Red Rock Mineral Lease, dated as of May 24, 2011. The decision by the Company to terminate these leases followed changes in the direction of the Company and the decision to explore new strategic and developmental opportunities in other business sectors.
	Thus, the Company decided to discontinue its exploration stage gold and minerals business and prior periods have been restated in the Company’s consolidated financial statements and related footnotes to conform to this presentation. The Company is now considered a development stage company.
	Going Concern
	The consolidated financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future.  The Company has incurred losses since inception resulting in an accumulated deficit of approximately $12.6
	million as of December 31, 2013, negative cash flows from operating activities and net loss of approximately $1.0 million and $3.2 million, respectively, for the year ended December 31, 2013.
	The Company anticipates further losses in the development of its business raising substantial doubt about the Company’s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. The Company’s ability to raise additional capital through the future issuances of common stock is unknown.
	The obtainment of additional financing, the successful development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties. In January 2014, the Company acquired Vaporin Florida following the closing of the Share exchange (see Note 1). While the Company believes in the viability of its strategy to increase revenues through the acquisition of Vaporin Florida, there can be no assurances to that effect.

Summary_of_Significant_Account

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

'

Summary of Significant Accounting Policies

'

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation and Principles of Consolidations

The consolidated financial statements are prepared in accordance with U.S. generally accepted accounting principles (“US GAAP”) and present the consolidated financial statements of the Company and its wholly-owned subsidiaries as of December 31, 2013. All significant intercompany accounts and transactions have been eliminated in the consolidation.

Use of estimates

In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet, and revenues and expenses for the period then ended.  Actual results may differ significantly from those estimates. Significant estimates made by management include, but are not limited to the assumptions used to calculate fair value of options granted, derivative liabilities and common stock issued for services.

Cash and cash equivalents

The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company places its cash with a high credit quality financial institution. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000. At December 31, 2013, no amounts exceeded the limits. To reduce its risk associated with the failure of such financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits.

Development stage company

The Company is presented as a development stage company. Activities during the development stage include organizing the business and raising capital.  The Company is a development stage company with no revenues and no profits. The Company has not commenced significant operations and, in accordance with Accounting Standards Codification (“ASC”) Topic 915 “Development Stage Entities”, is considered a development stage company.

Fair value of financial instruments

The Company adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures”, for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing US GAAP that require the use of fair value measurements which establishes a framework for measuring fair value and expands disclosure about such fair value measurements.

ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:

Level 1:

Observable inputs such as quoted market prices in active markets for identical assets or liabilities

Level 2:

Observable market-based inputs or unobservable inputs that are corroborated by market data

Level 3:

Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions.

The Company analyzes all financial instruments with features of both liabilities and equity under the FASB’s accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Depending on the product and the terms of the transaction, the fair value of notes payable and derivative liabilities were modeled using a series of techniques, including closed-form analytic formula, such as the Black-Scholes option-pricing model.

The following table presents a reconciliation of the derivative liability measured at fair value on a recurring basis using significant unobservable input (Level 3) from January 1, 2013 to December 31, 2013:

Conversion feature derivative liability

Warrant liability

Balance at January 1, 2013

$

-

$

-

Recognition of derivative liability

153,849

403,125

Reclassification of derivative liability to equity

-

(233,557

)

Change in fair value included in earnings

-111,968

(91,169

)

Balance at December 31, 2013

$

41,881

$

78,399

Total derivative liabilities at December 31, 2013 amounted to $120,280.

The carrying amounts reported in the balance sheet for cash, prepaid expenses, accounts payable, and accrued expenses approximate their estimated fair market value based on the short-term maturity of this instrument. The carrying amount of the notes payable at December 31, 2013 approximate their respective fair value based on the Company’s incremental borrowing rate.

In addition, FASB ASC 825-10-25 “Fair Value Option” was effective for January 1, 2008. ASC 825-10-25 expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value.

Prepaid expenses and other current assets

Prepaid expenses and other currents assets of $1,750 and $982,219 at December 31, 2013 and 2012, respectively, consist primarily of costs paid for future services which will occur within a year. Prepaid expenses included prepayments in cash and equity instruments for public relation services and professional services and prepaid insurance which are amortized over the terms of their respective agreements. Additionally, the Company recorded interest receivable of $1,750 and was included in other current assets at December 31, 2013 (see Note 5).

Mineral property acquisition and exploration costs

Costs of lease, exploration, carrying and retaining unproven mineral lease properties were expensed as incurred. The Company expensed all mineral exploration costs as incurred. Such expenses are included in the loss from discontinued operations and prior periods have been restated in the Company’s financial statements and related footnotes to conform to this presentation.

As of December 31, 2013, the Company’s remaining claims include (1) Paramount’s Reese River Gold Project consisting of 148 unpatented lode mining claims and (2) Centerra Gold Prospect consisting of 24 unpatented lode mining claims. Exploration activities in these remaining claims were discontinued in June 2013. Consequently, the Company decided to discontinue its exploration stage gold and minerals business thereon.

Bond

The Company had posted surface management bond deposits with Bureau of Land Management (“BLM”) for a total of $0 and $118,000 and was included in assets in discontinued operations as reflected in the accompanying consolidated balance sheets as of December 31, 2013 and 2012, respectively (see Note 9).

Impairment of long-lived assets

The Company accounts for the impairment or disposal of long-lived assets according to the ASC 360 “Property, Plant and Equipment”.  The Company continually monitors events and changes in circumstances that could indicate that the carrying amounts of long-lived assets, including mineral rights, may not be recoverable.  Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated future net undiscounted cash flows expected to be generated by the asset. When necessary, impaired assets are written down to estimated fair value based on the best information available. Estimated fair value is generally based on either appraised value or measured by discounting estimated future cash flows. Considerable management judgment is necessary to estimate discounted future cash flows. Accordingly, actual results could vary significantly from such estimates. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. During the year ended December 31, 2013 and 2012, the Company recorded impairment of mining rights of $0 and $2,400,000, respectively, and was included in the loss from discontinued operations.

Advertising

Advertising is expensed as incurred and is included in selling, general and administrative expenses on the accompanying statements of operations. For the year ended December 31, 2013 and 2012, was deemed to be not material.

Basic and Diluted Net Loss per Share

Net loss per common share is calculated in accordance with ASC Topic 260: Earnings Per Share (“ASC 260”). Basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. The computation of diluted net loss per share does not include dilutive common stock equivalents in the weighted average shares outstanding as they would be anti-dilutive.

The following table sets forth the computation of basic and diluted loss per share:

For the Year Ended December 31, 2013

For the Year Ended December 31, 2012

Numerator:

Loss from continuing operations

$

(2,645,590

)

$

(4,500,646

)

Loss from discontinued operations

$

(536,839

)

$

(3,813,593

)

Denominator:

Denominator for basic and diluted loss per share

(weighted-average shares)

79,644,863

51,498,259

Loss per common share, basic and diluted:

Loss from continuing operations

$

(0.03

)

$

( 0.09

)

Loss from discontinued operations

$

(0.01

)

$

(0.07

)

The following were excluded from the computation of diluted shares outstanding as they would have had an anti-dilutive impact on the Company’s loss from continuing operations and loss from discontinued operations. In periods where the Company has a net loss, all dilutive securities are excluded.

31-Dec-13

31-Dec-12

Common stock equivalents:

Stock options

300,000

700,000

Stock warrants

2,893,750

2,268,750

Convertible notes payable

1,250,000

-

Convertible preferred stock

10,000,000

5,000,000

14,443,750

7,968,750

Income taxes

The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.

The Company follows the provision of the ASC 740-10 related to Accounting for Uncertain Income Tax Position. When tax returns are filed, it is highly certain that some positions taken would be situated upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is most likely that not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.

Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits.

The Company has adopted ASC 740-10-25 Definition of Settlement, which provides guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits and provides that a tax position can be effectively settled upon the completion and examination by a taxing authority without being legally extinguished. For tax position considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely that not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open.  The federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they were filed.

Revenue Recognition

The Company has not generated revenue. The Company will recognize revenue when all the conditions for revenue recognition are met: (i) persuasive evidence of an arrangement exists, (ii) collection of the fee is probable, (iii) the sales price is fixed and determinable and (iv) delivery has occurred or services have been rendered.

Stock-based Compensation

Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718, “Compensation — Stock Compensation”, which requires recognition in the consolidated financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.

Pursuant to ASC Topic 505-50, “Equity Based Payments to Non-employees”, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the vesting period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date.

Recent accounting pronouncements

In July 2013, the FASB issued ASU 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." ASU 2013-11 provides guidance on the presentation of unrecognized tax benefits related to any disallowed portion of net operating loss carryforwards, similar tax losses, or tax credit carryforwards, if they exist. ASU 2013-11 is effective for fiscal years beginning after December 15, 2013. The adoption of ASU 2013-11 is not expected to have a material impact on the Company’s consolidated financial statements.

There were other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to have a material impact on the Company’s financial position, results of operations or cash flows.

Merger_Agreement

Merger Agreement	12 Months Ended
	Dec. 31, 2013
Business Combinations [Abstract]	'
Merger Agreement	'
	NOTE 3 – MERGER AGREEMENT
	On May 24, 2012, the Company entered into a Merger Agreement with (i) Red Battle, owner of all of the outstanding membership interests of each of Arttor Gold, and Noble Effort (ii) Pershing, owner of all of the outstanding capital stock of Red Battle, and (iii) Acquisition Sub (see Note 1). Upon closing of the Merger, Acquisition Sub merged with and into Red Battle, and Red Battle, as the surviving corporation, became the Company’s wholly-owned subsidiary.  In consideration for the foregoing, the Company paid Pershing, as Red Battle’s sole shareholder, (i) $2,000,000 in cash (the “Cash Consideration”), (ii) a 5% promissory note in the principal amount of $500,000 due 18 months following the issuance date (the “Note”) and (iii) 25,000,000 shares of the Company’s common stock (the “Stock Consideration”, and, together with the Cash Consideration and the Note, the “Merger Consideration”).  As further consideration, (i) Arthur Leger entered into an NSR Agreement with Pershing Royalty Company, the wholly owned subsidiary of Pershing, granting Pershing Royalty Company a 1% royalty on certain claims; (ii) Mr. Leger agreed to cancel 1,750,000 shares of Pershing’s common stock held by Mr. Leger prior to the Merger; and (iii) Mr. Leger agreed to defer certain royalty payments under the terms of lease agreements with Arttor Gold related to the Red Rock and North Battle Mineral Prospect claims.
	Under the terms of the Note, all outstanding principal, together with all accrued but unpaid interest, is payable upon the earlier of: (i) the closing of  one or more private placements of the Company’s securities in which the Company receives gross proceeds of at least $7,500,000 or (ii) 18 months following the issuance of the Note. In November 2012, the Company repaid $500,000 and accrued interest of $11,556 to Pershing.
	As a result of the Merger, the Company had acquired certain business and operations from Pershing primarily consisting of junior gold exploration mining claims and related rights in Pershing’s two Lander County, Nevada exploration properties, Red Rock Mineral Prospect (including Centerra Prospect) and North Battle Mountain Mineral Prospect held by Arttor Gold and Noble Effort.
	Pursuant to the Termination Agreement, effective as of June 24, 2013, Arttor Gold and the Lessee terminated the lease related to the Red Rock and North Battle Mineral Prospect claims (see Note 1).

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	NOTE 4– RELATED PARTY TRANSACTIONS
	Parties are considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as compensation or distribution to related parties depending on the transaction.
	Barry Honig, a shareholder of the Company, is a member of Pershing’s Board of Directors. Prior to the Merger, certain entities under Mr. Honig’s control and family members held 5,600,003 shares of the Company. Additionally, one of the shareholders of Pershing (the “Pershing Shareholder”) held 750,000 shares of the Company prior to the Merger. Contemporaneously with the closing of the Merger, the Pershing Shareholder purchased 1,250,000 shares of the Company’s common stock in the Company’s Private Placement.  Additionally, entities under Mr. Honig’s control purchased 5,000,000 shares of the Company’s Series A Preferred Stock in the Private Placement.
	Assuming the conversion into common stock of the Company’s Series A Preferred Stock, the interest in the Company of the Pershing Shareholder and entities controlled by Mr. Honig accounted for 18% of the issued and outstanding common stock of the Company at the closing of the Merger. Accordingly, Pershing and Mr. Honig are considered to be founders and “promoters” of the Company as defined under the Securities Act of 1933, as amended (the “Securities Act”).  As a result of the aforementioned, the Pershing Shareholder and Mr. Honig/entities controlled by Mr. Honig being among the largest shareholders of the Company and Pershing, there may exist certain conflicts of interest with respect to the business and affairs of each of these companies. The Company believes that such Pershing Shareholder and Mr. Honig/entities controlled by Mr. Honig are independent private investors who have no agreements, arrangements or understandings with respect to the ownership or control over any of these companies. The Company also considered the guidance in EITF 02-5 “Common Control”, that the Merger was not treated as a common control transaction as there were no group of shareholders that holds more than 50% of the voting ownership interest of each entity with contemporaneous written evidence of an agreement to vote a majority of the entities’ shares in concert exists.
	In May 2013, Pershing sold all of the shares it owned in the Company.  Accordingly, Pershing and its director, Mr. Honig, ceased to be a related party to the Company. Between July 2013 and August 2013, Mr. Honig issued secured convertible promissory notes for a total amount of $125,000 (see Note 6).

Note_Receivable

Note Receivable	12 Months Ended
	Dec. 31, 2013
Receivables [Abstract]	'
Note Receivable	'
	NOTE 5 – NOTE RECEIVABLE
	On September 12, 2013, the Company loaned $50,000 to an unrelated party in exchange for a demand promissory note. The note is due on demand and bears interest at 12% per annum. Additionally, the Company and the borrower signed a non-binding Letter of Intent (the “LOI”) to acquire certain assets of the borrower by the Company. The note includes a condition whereby the borrower shall pay a $250,000 breakup fee upon the occurrence of certain events such as the termination of the LOI by the borrower or the transactions under the LOI are not consummated on or before the agreed termination date as defined in the promissory note. As of December 31, 2013, the Company recorded interest receivable of $1,750 and has been included in prepaid expenses and other current assets as reflected in the accompanying consolidated balance sheets. In January 2014, the Company and the borrower mutually agreed to terminate the non-binding LOI and no breakup fee has been incurred after the termination. In February 2014, the Company collected the principal amount of the note plus interest for a total amount of $52,433.

Convertible_Notes_Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Convertible Notes Payable	'
	NOTE 6 – CONVERTIBLE NOTES PAYABLE
	At December 31, 2013 and 2012, convertible promissory notes consisted of the following:
		31-Dec-13			31-Dec-12
	Convertible promissory notes	$	250,000		$	-
	Less: debt discount		(153,844	)		-
	Convertible notes payable, net	$	96,156		$	-
	On July 24, 2013, the Company entered into a Securities Purchase Agreement with Mr. Honig (see Note 4) pursuant to which the Company sold (i) $75,000 of its 10% secured convertible promissory note due one year from the date of issuance and (ii) 5-year warrant to purchase 375,000 shares of the Company’s common stock at an exercise price of $0.20 per share for gross proceeds to the Company of $75,000. The note is convertible into shares of the Company’s common stock at an initial conversion price of $0.20 per share. The warrants have an initial exercise price of $0.20 per share.
	Between August 20, 2013 and August 29, 2013, the Company entered into Securities Purchase Agreements with two accredited investor whereby one of the investors is Mr. Honig (see Note 4) pursuant to which the Company sold an aggregate of (i) $175,000 of its 10% secured convertible promissory notes due one year from the date of issuance and (ii) 5-year warrant to purchase 1,500,000 shares of the Company’s common stock at an exercise price of $0.01 per share for gross proceeds to the Company of $175,000. The notes are convertible into shares of the Company’s common stock at an initial conversion price of $0.20 per share. The warrants have an initial exercise price of $0.20 per share. In February 2014, the Company paid back the principal plus accrued interest owed to Mr. Honig for a sum total of $52,433.
	In accordance with ASC 470-20-25, the convertible notes were considered to have an embedded beneficial conversion feature because the effective conversion price was less than the fair value of the Company’s common stock. These convertible notes were fully convertible at the issuance date thus the value of the beneficial conversion and the warrants were treated as a discount on the convertible notes and were valued at $246,600 to be amortized over the term of the convertible notes. The fair value of this warrant was estimated on the date of grant using the Black-Scholes option-pricing model using the following weighted-average assumptions: expected dividend yield of 0%; expected volatility ranging from 120% to 124%; risk-free interest rate ranging from 1.39% to 1.61% and an expected holding period of five years.
	The initial conversion price of the notes above and initial exercise prices of warrants issued above are subject to full-ratchet anti-dilution protection. In accordance with ASC Topic 815 “Derivatives and Hedging”, these convertible notes include a down-round provision under which the conversion price and exercise price could be affected by future equity offerings (see Note 7). Instruments with down-round protection are not considered indexed to a company's own stock under ASC Topic 815, because neither the occurrence of a sale of common stock by the company at market nor the issuance of another equity-linked instrument with a lower strike price is an input to the fair value of a fixed-for-fixed option on equity shares.

Derivative_Liabilities

Derivative Liabilities	12 Months Ended
	Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivative Liabilities	'
	NOTE 7 – DERIVATIVE LIABILITIES
	In connection with the issuance of the 10% convertible notes dated in July 2013 and August 2013 (see Note 6), the Company determined that the terms of the convertible notes include a down-round provision under which the conversion price and exercise price could be affected by future equity offerings undertaken by the Company. Accordingly, under the provisions of FASB ASC Topic No. 815-40, “Derivatives and Hedging – Contracts in an Entity’s Own Stock”, the convertible instrument was accounted for as a derivative liability at the date of issuance and adjusted to fair value through earnings at each reporting date. The Company has recognized a derivative liability of $120,280 and $0 at December 31, 2013 and 2012, respectively. The gain resulting from the decrease in fair value of this convertible instrument was $203,137 and $0 for the years ended December 31, 2013 and 2012, respectively. During the year ended December 31, 2013, the Company reclassified $233,557 to paid-in capital due to the exercise of warrants in connection with these convertible notes in August 2013 (see Note 10).
	The Company used the following assumptions for determining the fair value of the convertible instruments under the Black-Scholes option pricing model:
		31-Dec-13
	Dividend rate	0%
	Term (in years)	0.58 - 5 Years
	Volatility	120% - 125%
	Risk-free interest rate	0.10% - 1.75%

Commitments

Commitments	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments	'
	NOTE 8 – COMMITMENTS
	Royalty Agreement - F.R.O.G. Consulting, LLC
	On May 24, 2011, Arttor Gold had entered into two lease agreements with F.R.O.G. Consulting, LLC, an affiliate of one of the former members of Arttor Gold, for the Red Rock Mineral Prospect and the North Battle Mountain Mineral Prospect. The leases granted the exclusive right to explore, mine and develop gold, silver, palladium, platinum and other minerals on the properties for a term of ten (10) years and may be renewed in ten (10) year increments. The terms of the Leases may not exceed ninety-nine (99) years. Arttor Gold may terminate these leases at any time. Pursuant to the Termination Agreement, effective as of June 24, 2013, the Lessor and the Lessee terminated these two lease agreements (see Note 1).
	Pursuant to the Termination Agreement, effective as of June 24, 2013, the Lessor and Arttor Gold terminated the North Battle Mountain Mineral Lease and Red Rock Mineral Lease (see Note 1). As a result of the Termination Agreement, the Company released to the Lessor all of its rights to the 269 unpatented lode mining claims under the North Battle Mountain Lease, the 36 unpatented lode mining claims under the Red Rock Lease and any added claims staked by Arthur Leger during the term of the North Battle Mountain Lease and Red Rock Lease (the “Claims Release”). In consideration for the Claims Release, the Lessor initially agreed to pay back to the Lessee $29,638 in bond payments it made to the BLM in connection with claims underlying the Claims Release. In September 2013, the Company and the lessor entered into an amendment of the Termination Agreement whereby the payment amount was reduced to $10,592 from $29,368. As of December 31, 2013, such reimbursement of $10,592 was deemed uncollectible and therefore was fully written off as bad debt and has been included in the loss from discontinued operations. Furthermore, the Lessor agreed to transfer to the Company the 4,000,000 shares of the Company’s common stock owned by the Lessor. The Company has fulfilled its obligation under these two lease agreements upon termination.
	Royalty Agreement – Centerra (U.S.) Inc.
	In August 2011, Arttor Gold, entered into lease agreement with Centerra (U.S.) Inc. (“Centerra”). The lease grants the exclusive right to explore, mine and develop any and all metals, ores and other minerals on the properties which consist of 24 unpatented mining claims located Lander County, Nevada for a term of ten (10) years and may be renewed in ten (10) year increments. Arttor Gold may terminate these leases at any time.
	Arttor Gold is required under the terms of our property lease to make annual lease payments. Arttor Gold is also required to make annual claim maintenance payments to BLM and to the county in which its property is located in order to maintain its rights to explore and, if warranted, to develop its property. If Arttor Gold fails to meet these obligations, it will lose the right to explore for gold on its property.
	Until production is achieved, Arttor Gold’s lease payments (deemed “advance minimum royalties”) consist of an initial payment of $13,616 upon signing of the lease, followed by annual payments according to the following schedule for each lease:
	Due Date of Advance Minimum Royalty Payment	Amount of
		Advance Minimum
		Royalty Payment
	1st Anniversary (August 2012 - paid)	$	12,000
	On or before each of the 2nd and 3rd Anniversary (August 2013- paid and August 2014)		15,000
	On or before each of the 4th and 5th Anniversary (August 2015 and August 2016)		20,000
	On or before each of the 6th and 7th Anniversary (August 2017 and August 2018)		25,000
	On or before each of the 8th and 9th Anniversary (August 2019 and August 2020)		30,000
	10th Anniversary and subsequent anniversaries so long the agreement shall remain in effect (August 2021)		40,000
	In the event that Arttor Gold produces gold or other minerals from these leases, Arttor Gold agrees to pay lessor a production royalty equal to 4% of net smelter returns for all products extracted, produced and sold from this property after recoupment of the advance minimum royalty payments previously made to lessor pursuant to the payment table above. No production royalty shall be payable on rock, dirt, limestone, or similar materials used by lessee in its operations. Arttor Gold has the right to buy down the production royalties by payment of $1,500,000 for the first one percent (1%) on or before completion of a positive feasibility study and another one percent (1%) by making cash payment of $2,500,000 on or before achievement of commercial production. The leases also requires Arttor Gold to spend a total of $100,000 on work expenditures on this property for the period from lease signing until 5th anniversary, $150,000 on work expenditures on this property for the period from the 6th anniversary until 10th anniversary and $200,000 on work expenditures on this property per year on the 11th anniversary and annually thereafter. The Company has fulfilled the 2012 obligation and has spent approximately $183,000 of expenditures under the Centerra lease. Arttor Gold is required to make annual claim maintenance payments to the BLM and to the counties in which its property is located. If Arttor Gold fails to make these payments, it will lose its rights to the property. In August 2012, the Company paid the first annual lease payment of $12,000. In August 2013, the Company paid the second annual lease payment of $15,000.
	On May 24, 2012 Pershing and Arttor Gold transferred their interests in the Centerra lease to Noble Effort pursuant to an Assignment and Assumption of Lease Agreement. In June 2013, the Company decided to discontinue its exploration stage gold and minerals business. As December 31, 2013, the Centerra lease has not been terminated and shall remain in full force and effect. In February 2014, the Company is in the process of assigning the Centerra lease to Arthur Leger.
	Assumed Royalty Agreement from X-Cal USA Inc.
	In November 2012, the Company entered into an Asset Purchase Agreement (the “Asset Purchase Agreement”) with X-Cal USA, Inc. and Paramount Gold & Silver Corp. (collectively the “Sellers”) pursuant to which the Sellers sold certain properties and mining claims to the Company in consideration for 6 million shares of the Company’s common stock as well as the assumption of certain royalty obligation and reimbursement of $21,000 of annual maintenance fees with respect to mining claims paid in September 2012. The Company assumed certain royalty obligation pursuant to an Asset Purchase Agreement with the Sellers. The royalty obligation on production is equal to 2% of net returns from the production and sale of valuable minerals from the mineral claims acquired from the Sellers. In June 2013, the Company decided to discontinue its exploration stage gold and minerals business.
	As of December 31, 2013, this agreement has not been terminated and shall remain in full force and effect. In February 2014, the Company is in the process of assigning the mining claims and the obligation under the Asset Purchase Agreement to The David Stephen Group (the “Assignee”). David Rector who was the Company’s former director and Chief Executive Officer of the Company is the President of the Assignee.
	Geological Advisory Board Agreements
	In August 2012, the Board approved the creation of a Geological Advisory Board and appointed Odin Christensen and Winthrop A. Rowe. Mr. Christensen and Mr. Rowe shall receive $10,000 per annum in consideration for their services on the Geological Advisory Board. In June 2013, Mr. Christensen and Mr. Rowe have resigned from their position as Geological Advisory Board of the Company. At December 31, 2013, accrued director fee’s amounted to $5,000 and is included in accounts payable and accrued expenses.

Discontinued_Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
Discontinued Operations	'
	NOTE 9 – DISCONTINUED OPERATIONS
	On July 17, 2013, the Company and its wholly-owned subsidiary Arttor Gold, executed an agreement for the Termination of Mining Claim Leases with Arthur Leger and F.R.O.G. Consulting, LLC (see Note 1). Pursuant to the Termination Agreement, effective as of June 24, 2013, the Lessor and the Lessee terminated that certain North Battle Mountain Mineral Lease, dated as of May 24, 2011, and terminated that certain Red Rock Mineral Lease, dated as of May 24, 2011. The decision by the Company to terminate these leases followed changes in the direction of the Company and the decision to explore new strategic and developmental opportunities in other business sectors. Thus, the Company decided to discontinue its exploration stage gold and minerals business and prior periods have been restated in the Company’s consolidated financial statements and related footnotes to conform to this presentation.
	The remaining assets and liabilities of discontinued operations are presented in the balance sheet under the caption “Assets and Liabilities of discontinued operation" and relates to the discontinued operations of the exploration stage gold and minerals business.
	The carrying amounts of the major classes of these assets and liabilities are summarized as follows:
		December 31, 2013		December 31, 2012
	Assets:
	Prepaid expenses	$	-	$	144,986
	Deposits		-		118,000
	Assets of discontinued operations		-		262,986
	Liabilities:
	Liabilities of discontinued operations	$	-	$	-
	The following table sets forth for years ended December 31, 2013 and 2012 indicated selected financial data of the Company’s discontinued operations of its exploration stage gold and minerals business.
						For the Year ended December 31, 2013			For the Year ended December 31, 2012
	Revenues					$	-		$	-
	Cost of sales						-			-
	Gross profit						-			-
	Operating and other non-operating expenses						(536,839	)		(3,813,593	)
	Loss from discontinued operations					$	(536,839	)	$	(3,813,593	)

Stockholders_Deficit_Equity

Stockholders' (Deficit) Equity	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
Stockholders' (Deficit) Equity	'
	NOTE 10– STOCKHOLDERS’ (DEFICIT) EQUITY
	Preferred and Common Stock
	Between April 2011 and May 2011, the former members of the Company’s wholly-owned subsidiary, Arttor Gold, made an initial capital contribution of $2,000,030 to the Company.
	On March 27, 2012, the Company filed an Amended and Restated Certificate of Incorporation in order to increase the Company’s authorized capital stock from 200,000,000 shares to 250,000,000 shares, which shall be divided into two classes as follows: 200,000,000 shares of common stock, par value $0.0001 per share, and 50,000,000 shares of “blank check” preferred stock, par value $0.0001 per share. Also on March 27, 2012, the board of directors of the Company authorized a 7.5 for one forward split of the outstanding common stock in the form of a dividend, whereby an additional 6.5 shares of common stock were issued for each one share of common stock held by each shareholder of record April 9, 2012.
	On May 17, 2012, the Company filed a certificate of designation of preferences, rights and limitations of Series A Convertible Preferred Stock designating and authorizing the issuance of 5,000,000 shares of Series A Convertible Preferred Stock (the “Series A Preferred Stock”). On September 11, 2013, Company filed an Amendment to the Certificate of Designation of Preferences, Rights And Limitations of the Series A Preferred Stock with the Secretary of State of the State of Delaware to increase the number of authorized shares of Series A Preferred Stock from 5,000,000 shares to 10,000,000 shares. Each share of Series A Preferred Stock is convertible into one (1) share of common stock and has a stated value of $0.0001 per share.
	On May 24, 2012, the Company entered into an Agreement of Conveyance, Transfer and Assignment of Assets and Assumption of Obligations (the “Conveyance Agreement”), whereby the Company transferred all of the pre-Merger assets and liabilities to the Company’s newly formed wholly-owned subsidiary, Felafel Holdings, Inc. (“SplitCo”). Thereafter, pursuant to a stock purchase agreement, the Company transferred all of the outstanding capital stock of SplitCo to certain former shareholders of the Company in exchange for the cancellation of 52,500,000 shares of the Company’s Common Stock that they owned, with 25,000,000 shares of the Company’s Common Stock held by persons who acquired such shares prior to the Merger remaining outstanding.
	On May 24, 2012, the Company issued 25,000,000 shares of the Company’s common stock to Pershing in connection with the Merger Agreement between Red Battle, Pershing and Acquisition Sub (see Note 3). Additionally, the Company paid Pershing, as Red Battle’s sole shareholder, $2,000,000 in cash and a promissory note in the principal amount of $500,000 which has been recorded against paid in capital. The Company also recorded $427,724 against paid in capital which represents a distribution to former parent company and its subsidiary prior to Merger. The Merger was accounted for as a reverse-merger and recapitalization of the Company.
	On May 24, 2012, the Company sold 5,000,000 shares of Series A preferred stock to certain investors for an aggregate purchase price of $2,000,000 or a purchase price of $0.40 per share.
	Between May 24, 2012 and June 27, 2012, the Company sold an aggregate 6,087,500 shares of common stock to certain investors for an aggregate purchase price of $2,435,000 or a purchase price of $0.40 per share.
	On May 24, 2012, the Company and DRC Partners LLC entered into an agreement (the “DRC Consulting Agreement”) pursuant to which the consultant agreed to provide investor relations services to the Company for consideration consisting of a (i) one-time fee of $10,000 and (ii) 100,000 shares of common stock per month. In May 2012, the Company issued such 100,000 shares and valued these common shares at the fair market value on the date of grant (based on the recent selling price of the Company’s common stock at private placements) at approximately $0.40 per share or $40,000. In September 2012, Company issued 300,000 shares for investor relations services rendered and valued these common shares at the fair market value on the date of grant at approximately $0.61 per share or $182,000. In August 2013, such DRC Consulting Agreement was terminated and the consultant forgave all unpaid fees payable in cash and shares of the Company’s common stock related to this agreement. Consequently, the Company recognized a gain from forgiveness of accrued expenses of $686,063 during the year ended December 31, 2013. The Company has no further obligation after the termination.
	Additionally, on May 24, 2012, the Company and Interactive Investors, Inc. entered into an agreement (the “Interactive Consulting Agreement”) pursuant to which the consultant agreed to provide investor relations services to the Company for consideration consisting of (i) a one- time fee of $1,750,000 (the “Cash Consideration”) and (ii) 1,000,000 shares of the Company’s Common Stock. In May 2012, the Company issued such 1,000,000 shares and valued these common shares at the fair market value on the date of grant (based on the recent selling price of the Company’s common stock at private placements) at $0.40 per share and valued at $400,000. In May 2012, the Interactive Consulting Agreement was amended whereby the Cash Consideration was decreased to $1,000,000 from $1,750,000. In December 2012, the Company renegotiated the Consulting Agreement whereby the Cash Consideration was further decreased to $500,000 and such consultant refunded back $500,000 to the Company. The Company has paid its obligation under the Interactive Consulting Agreement.
	On May 24, 2012, the Company appointed Arthur Leger, David Rector and Oliver-Barret Lindsay as directors of the Company. In addition, Arthur Leger was appointed as the Company’s new Chief Executive Officer, President, Chief Financial Officer, Treasurer and Secretary. The Company had issued 4,000,000 shares of Common Stock to Mr. Leger, of which 2,000,000 shall vest immediately, 1,000,000 which shall vest upon the discovery of 500,000 ounces of gold on the Company’s properties and the remaining 1,000,000 which shall vest on the discovery of an additional 500,000 ounces of gold on the Company’s properties.
	The Company issued 5,000,000 shares of Common Stock to Mr. Rector, of which 3,000,000 shall vest immediately, 1,000,000 which shall vest upon the discovery of 500,000 ounces of gold on the Company’s properties and the remaining 1,000,000 which shall vest on the discovery of an additional 500,000 ounces of gold on the Company’s properties. The Company issued 100,000 shares of Common Stock and options to purchase 400,000 shares of Common Stock to Mr. Lindsay. The shares of Common Stock issued to Mr. Lindsay shall vest immediately and, commencing six months from the date of issuance, one fourth of the options shall vest every six months provided that Mr. Lindsay remains on the Company’s board of directors. Mr. Rector is currently a director of Pershing. During the year ended December 31, 2012, the Company recorded stock-based compensation expense of $2,040,000 in connection with the vested restricted stock grants.
	On January 3, 2013, Mr. Lindsay resigned from his position as the Director of the Company. Consequently, during the year ended December 31, 2013, 400,000 options were forfeited in accordance with the resignation of the former director.
	In November 2012, the Company entered into an Asset Purchase Agreement with X-Cal USA, Inc. and Paramount Gold & Silver Corp. pursuant to which the Sellers sold certain properties and mining claims to the Company in consideration for 6 million shares of the Company’s common stock as well as the assumption of certain royalty obligation and reimbursement of $21,000 of annual maintenance fees with respect to mining claims paid in September 2012. The Company valued the 6 million common shares at the fair market value on the date of grants at approximately $0.40 per share (based on the recent selling price of the Company’s common stock at private placements) or $2,400,000 and was recorded into mineral rights. During the year ended December 31, 2012, the Company recorded an impairment expense of $2,400,000 in connection with these mining claims and has been included in loss from discontinued operations.
	Between October 29, 2012 and November 9, 2012, the Company sold an aggregate of 3,025,000 units (the “Units”) with gross proceeds to the Company of $1,210,000 to certain accredited investors pursuant to a subscription agreement (the “Subscription Agreement”). Each Unit was sold for a purchase price of $0.40 per Unit and consisted of: (i) one share of the Company’s common stock and (ii) a five-year warrant to purchase seventy-five (75%) percent of the number of shares of common stock purchased at an exercise price of $0.55 per share (2,268,750 warrants), subject to adjustment upon the occurrence of certain events such as stock splits and dividends. The warrants may be exercised on a cashless basis if at any time there is no effective registration statement covering the resale of the shares of common stock underlying the warrants. The Company paid placement agent fees of $76,000 and related legal fees of $8,000 in cash in connection with the sale of the Units.
	In December 2012, the Company entered into a 1 year consulting agreement pursuant to which the consultant agreed to provide public relations services to the Company. In consideration for the services, the Company issued 1,500,000 shares of the Company’s common stock and valued these common shares at the fair market value on the date of grant at $0.65 per share or $975,000. In connection with issuance of these common shares, the Company recorded public relations expenses for the years ended December 31, 2013 and 2012 of $934,375 and $40,625, respectively.
	Effective January 17, 2013, Arthur Leger resigned as the President, Chief Executive Officer, Chief Financial Officer, Secretary and Treasurer of the Company. Immediately upon Mr. Leger’s resignation, on January 17, 2013, David Rector, a current director of the Company, was appointed as the Company’s interim Chief Executive Officer. On May 22, 2013, Arthur Leger resigned from his position as director of the Company and the Company’s Vice President of Exploration and Chief Geologist.
	In consideration for Mr. Rector’s services as interim Chief Executive Officer, the Company’s Board of Directors awarded Mr. Rector a restricted stock grant under its 2012 Equity Incentive Plan equal to 3,000,000 shares of the Company’s common stock, which shall vest in three equal installments on January 17, 2014, January 17, 2015 and January 17, 2016. The Company’s Board of Directors also approved that upon the termination of David Rector’s employment by and service as a director of the Company (i) without cause and (ii) for reasons other than death Disability, Normal or Early Retirement or Good Reason, the restricted stock award granted to Mr. Rector shall vest as of the later of the dates of his termination of employment by the Company and his termination of service as a director of the Company. These 3,000,000 shares were issued in January 2014. Upon the closing of the Share Exchange, David Rector resigned as Chief Executive Officer and Scott Frohman was appointed Chief Executive Officer. On January 28, 2014, David Rector also resigned from all positions with the Company and Scott Frohman was appointed to the Company's Board of Directors (see Note 12). Thus the 3,000,000 shares granted to David Rector fully vested on January 28, 2014.
	On January 17, 2013, the Board of Directors appointed James Davidson as a director of the Company. In connection with his appointment as a director, the Company’s Board of Directors awarded Mr. Davidson a restricted stock grant under the Company’s 2012 Equity Incentive Plan equal to 500,000 shares of the Company’s common stock which shall vest in two equal installments on January 17, 2014 and January 17, 2015. On August 1, 2013, James Davidson resigned from his position as a director of the Company and such restricted stock grants cease to vest upon resignation.
	During the years ended December 31, 2013 and 2012, the Company recorded stock-based compensation expense of $1,026,246 and $0, respectively, in connection with the vested restricted stock grants discussed above.
	In March 2013, the Company entered into a 90 day consulting agreement pursuant to which the consultant agreed to provide public relations services to the Company. In consideration for the services, the Company issued 250,000 shares of the Company’s common stock and valued these common shares at the fair market value on the date of grant at approximately $0.53 per share or $132,450. In connection with issuance of these common shares, the Company recorded public relations expenses for the year ended December 31, 2013 of $132,450.
	Pursuant to the Termination Agreement, effective as of June 24, 2013, the Lessor and Arttor Gold terminated the North Battle Mountain Mineral Lease and Red Rock Mineral Lease (see Note 8). Furthermore, pursuant to the Termination Agreement, on July 23, 2013, the Lessor transferred to the Company for cancellation the 4,000,000 shares of the Company’s common stock owned by Arthur Leger. The Company valued and recorded the cancelled shares at par value or $400 in additional paid in capital.
	In September 2013, the Company issued an aggregate of 9,112,500 shares of the Company’s common stock and an aggregate of 5,000,000 shares of the Company’s Series A Convertible Preferred Stock (collectively the “Additional Shares”) to certain of its prior investors (the “Prior Investors”). Each share of Series A preferred stock is convertible into one share of common stock, at the option of the holder, subject to certain beneficial ownership limitations. The Company issued the Additional Shares in connection with certain “Most Favored Nations” provisions contained in the Prior Investors’ respective governing purchase agreements that occurred between April 2012 and November 2012 as a result of the Company’s subsequent issuance in July 2013 of its securities related to a convertible note payable at a per share price lower than the per share price paid by the Prior Investors. The Company was only required to make a single adjustment with respect to any lower price issuance and no adjustment to the effective per share purchase price shall be made for any lower price issuance that is made by the Company that is below $0.20. The Company valued and recorded the Additional Shares at par value or $1,411 for preferred and common stock and offset additional paid in capital to reflect no change in stockholders’ equity for this transaction.
	Stock Options
	In October 2012, the Board approved the Company's 2012 Equity Incentive Plan, which reserves 7,000,000 shares of common stock for issuance thereunder in the form of qualified incentive stock options, non-qualified stock options and restricted stock grants, issuable to the Company's officers, directors, employees and consultants. In October 2012, the holders of a majority of the Company’s outstanding capital stock approved the 2012 Equity Incentive Plan.
	In October 2012, the Company granted 300,000 10-year options to purchase shares of common stock exercisable at $0.40 per share to a consultant of the Company pursuant to a consulting agreement for business advisory services. The stock options shall vest 25% every three months and were granted under the Company’s 2012 Equity Incentive Plan. The 300,000 options were valued on the grant date at approximately $0.96 per option or a total of $286,500 using a Black-Scholes option pricing model with the following assumptions: stock price of $1.05 per share, volatility of 116% (estimated using volatilities of similar companies), expected term of 6 years, and a risk free interest rate of 0.62%. On July 30, 2013 such consulting agreement was terminated and the Company has fulfilled its entire obligation under the agreement. During the year ended December 31, 2013, the Company recorded stock based consulting expense of $143,250 in connection with vested options prior to termination.
	A summary of the stock options as of December 31, 2013 and 2012 and changes during the period are presented below:
		Number of Options		Weighted Average Exercise Price			Weighted Average Remaining Contractual Life (Years)
	Balance at December 31, 2011		-		-			-
	Granted		700,000	$	0.4			10
	Exercised		-		-			-
	Forfeited		-		-			-
	Cancelled		-		-			-
	Balance outstanding at December 31, 2012		700,000		0.4			9.55
	Granted		-		-			-
	Exercised		-		-			-
	Forfeited		-400,000		0.4			9.39
	Cancelled		-		-			-
	Balance outstanding at December 31, 2013		300,000	$	0.4			8.76
	Options exercisable at end of year		225,000	$	0.4
	Options expected to vest		-
	Weighted average fair value of options granted during the period			$	-
	Stock options outstanding at December 31, 2013 as disclosed in the above table have no intrinsic value at the end of the year.
	Stock Warrants
	A summary of the status of the Company's outstanding stock warrants as of December 31, 2013, and 2012 and changes during the period then ended is as follows:
		Number of Warrants		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)
	Balance at December 31, 2011		-	$	-	-
	Granted		2,268,750		0.55	5
	Cancelled		-		-	-
	Forfeited		-		-	-
	Exercised		-		-	-
	Balance at December 31, 2012		2,268,750		0.55	4.84
	Granted		1,875,000		0.05	5
	Cancelled		-		-	-
	Forfeited		-		-	-
	Exercised		-1,250,000		0.07	5
	Balance at December 31, 2013		2,893,750	$	0.43	4.02
	Warrants exercisable at December 31, 2013		2,893,750	$	0.43	4.02
	Weighted average fair value of warrants granted during the year ended December 31, 2013			$	0.22

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	NOTE 11 – INCOME TAXES
	Prior to the Merger on May 24, 2012, the Company was a limited liability company whereby elements of income taxation including income, expense, credits and allowances are reflected in a proportional basis on the members’ individual income tax returns. Accordingly, there is no provision for income taxes in these consolidated financial statements until May 23, 2012.
	Beginning on May 24, 2012, the Company’s tax status changed to a C Corporation.  The Company accounts for income taxes under ASC Topic 740: Income Taxes which requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statements and the tax basis of assets and liabilities, and for the expected future tax benefit to be derived from tax losses, tax credit carryforwards, and other tax assets. ASC Topic 740 additionally requires the establishment of a valuation allowance to reflect the likelihood of realization of deferred tax assets. The Company has a net operating loss carryforward for tax purposes totaling approximately $3,671,000 at December 31, 2013, expiring through the year 2033. Internal Revenue Code Section 382 places a limitation on the amount of taxable income that can be offset by carryforwards after certain ownership shifts.
	The table below summarizes the differences between the Company’s effective tax rate and the statutory federal rate as follows for the year ended:
		31-Dec-13			31-Dec-12
	Tax benefit computed at "expected" statutory rate	$	(1,114,000	)	$	(2,910,000	)
	State income taxes, net of benefit		-191,000			(498,000	)
	Permanent differences :
	Stock based compensation and consulting		917,000			1,169,000
	Derivative expense		127,000			-
	Loss (gain) from change in fair value of derivative liability		-83,000			-
	Amortization of debt discount, deferred financing cost, and other non-cash interest		38,000			-
	Gain from forgiveness of debt		-281,000			-
	Impairment expense		-			984,000
	Pre-merger stub period losses		-			151,000
	Increase in valuation allowance		587,000			1,104,000
	Net income tax benefit	$	-		$	-
		31-Dec-13			31-Dec-12
	Computed "expected" tax expense (benefit)		(35.0	)%		(35.0	)%
	State income taxes		(6.0	)%		(6.0	)%
	Permanent differences		23	%		28	%
	Change in valuation allowance		18	%		13	%
	Effective tax rate		0	%		0	%
	The Company has a deferred tax asset which is summarized as follows at:
	Deferred tax assets:	31-Dec-13			31-Dec-12
	Net operating loss carryover	$	1,519,000		$	985,000
	Amortizable exploration cost		172,000			119,000
	Gross deferred tax asset		1,691,000			1,104,000
	Less: valuation allowance		(1,691,000	)		(1,104,000	)
	Net deferred tax asset	$	-		$	-
	After consideration of all the evidence, both positive and negative, management has recorded a full valuation allowance at December 31, 2013, due to the uncertainty of realizing the deferred income tax assets. The valuation allowance was increased by $587,000.

Subsequent_Events

Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	NOTE 12 – SUBSEQUENT EVENTS
	On January 14, 2014, the Company entered into a Securities Purchase Agreement with certain accredited investors pursuant to which the Company sold (i) $100,000 of its 10% convertible promissory notes (the “Notes”) due one year from the date of issuance (the “Maturity Date”) and (ii) warrants to purchase up to an aggregate of One Million (1,000,000) shares of the Company’s common stock at an exercise price of $0.01 per for gross proceeds to the Company of $100,000. The entire principal amount and any accrued and unpaid interest on the Notes shall be due and payable in cash on the Maturity Date.  The Notes bear interest at the rate of 10% per annum.  The Notes are convertible into shares of the Company’s common stock at an initial conversion price of $0.10 per share, subject to adjustment.  The Company may prepay any outstanding amount due under the Notes, in whole or in part, prior to the Maturity Date. The warrants are immediately exercisable and expire five years after the date of issuance.  The warrants have an initial exercise price of $0.01 per share. On January 22, 2014 the Company issued 500,000 shares of the Company’s common stock in connection with the conversion of $50,000 of the Notes at a conversion price of $0.01 per share.
	In January 2014, the Company granted warrants to purchase up to an aggregate of 625,000 shares of the Company’s common stock at an exercise price of $0.01 (collectively the “Additional Warrants”) to a certain note holder.  The Company issued a convertible note payable to a note holder on August 29, 2013 (see Note 6).  The Company issued the Additional Warrants in connection with certain protection clause contained in the note holder’s respective securities purchase agreements dated on August 29, 2013 as a result of the Company’s subsequent issuance in January 2014 of its warrants related to a convertible note payable at a per share price lower than the per share price paid by the note holder.
	On January 22, 2014 the Company issued 7,000,000 shares of the Company’s common stock in connection with the conversion of 7,000,000 Series A Preferred Stock.
	On January 24, 2014, the Company entered into a Share Exchange Agreement with Vaporin Florida, Inc., a Florida corporation, and the stockholders and debt holders of Vaporin Florida (see Note 1).  Vaporin Florida was formed as a limited liability company in the state of Florida on December 10, 2012 and was converted into a corporation on December 27, 2013.  Upon closing of the transaction contemplated under the Exchange Agreement, on January 24, 2014, the holders of Vaporin Florida’s outstanding common stock transferred all of the issued and outstanding common stock of Vaporin Florida to the Company in exchange for an aggregate of 35 million shares of the Company’s common stock.  As a result, Vaporin Florida became a wholly-owned subsidiary of the Company.  Additionally, the holders of all of Vaporin Florida's issued and outstanding Series A Preferred Stock (the "Vaporin Florida Preferred Stockholders") and the holders of outstanding notes of Vaporin Florida in the aggregate principal amount of $285,710 (the “Vaporin Florida Notes”) exchanged all of the outstanding shares of Vaporin Florida’s Series A Preferred Stock and converted the Vaporin Florida Notes into an aggregate of One Hundred Thousand (100,000) shares of the Company’s Series C Convertible Preferred Stock, each of which is convertible into One Thousand (1,000) shares of the Company’s common stock (the “Series C Preferred Stock”). Each share of Series C Preferred Stock has a stated value of $0.0001.  The conversion ratio is subject to adjustment in the event of stock splits, stock dividends, combination of shares and similar recapitalization transactions. Each holder of Series C Preferred Stock shall be entitled to vote on all matters submitted to shareholders of the Company and shall be entitled to the number of votes for each share of Series C Preferred Stock owned at the record date for the determination of shareholders entitled to vote on such matter or,  if no such record date is established, at the date such vote is taken or any written consent of shareholders is solicited, equal to the number of shares of Common Stock such shares of Series C Preferred Stock are convertible into at such time, but not in excess of the conversion limitations.
	Pursuant to the Share Exchange:
		■	At the closing of the Share Exchange, all of the outstanding common stock of Vaporin Florida issued and outstanding immediately prior to the closing of the Share Exchange was exchanged for the right to receive an aggregate of 35 million shares of the Company’s common stock (the “Share Exchange Common Shares”) and (x) all of Vaporin Florida's issued and outstanding Series A Preferred Stock were exchanged for and (y) $285,710 in principal amount of Vaporin Florida Notes were cancelled in exchange for the issuance of an aggregate of 100,000 shares of Series C Preferred Stock to the Vaporin Florida Preferred Stockholders and holders of the Vaporin Florida Notes.
		■	Upon the closing of the Share Exchange, David Rector resigned as Chief Executive Officer and Scott Frohman was appointed Chief Executive Officer and Greg Brauser was appointed as Chief Operating Officer.  David Rector also resigned from all positions with the Company on January 28, 2014. On January 28, 2014, Scott Frohman was appointed to the Company's Board of Directors.
		■	Following the closing of the Share Exchange, the Company consummated a private placement of its common stock and the Company’s Series B Convertible Preferred Stock (the “Series B Preferred Stock”), at a purchase price of $0.10 per share, with gross proceeds to the Company of $1,025,000.
	At the closing of the Share Exchange, the Company sold an aggregate of 5,250,000 shares of common stock and 5,000,000 shares of Series B Preferred Stock in a private placement (the “Private Placement”) of its securities to certain investors (the “Investors”) at a purchase price of $0.10 per share pursuant to subscription agreements (the “Subscription Agreements”).  The shares of common stock and the shares of Series B Preferred Stock issued in the Private Placement are subject to a “Most Favored Nations” provision for a period of 12 months from the closing of the Private Placement in the event the Company issues securities at a price of less than $0.10 per share of common stock, subject to certain customary exceptions.    Additionally, the shares of common stock and Series B Preferred Stock issued in the Private Placement are subject to “piggy-back” registration rights for a period of twelve (12) months from the closing of the Private Placement.  Each share of Series B Preferred Stock is convertible into one (1) share of common stock and has a stated value of $0.0001.  The conversion ratio is subject to adjustment in the event of stock splits, stock dividends, combination of shares and similar recapitalization transactions.   In connection with the Private Placement, the Company paid a placement agent fee to a registered broker dealer in the amount of $30,750.
	The completion of the Share Exchange resulted in a change of control. The Share Exchange was accounted for as a reverse acquisition and re-capitalization. Vaporin Florida was the acquirer for financial reporting purposes and the Company was the acquired company. Consequently, the assets and liabilities and the operations reflected in the historical financial statements prior to the Share Exchange were those of Vaporin Florida and was recorded at the historical cost basis of Vaporin Florida, and the consolidated financial statements after completion of the Share Exchange included the assets and liabilities of the Company and Vaporin Florida, historical operations of Vaporin Florida and operations of the Company from the closing date of the Share Exchange.  Vaporin Florida created its flagship product, the “Vaporin Electronic Cigarette”, an electronic smoking device, as an alternate to tobacco based cigarettes that utilize micro-electronic technology to provide users with a smoking experience without the tobacco and tar found in mainstream cigarettes. Following the closing of the Share Exchange, through the Company’s wholly owned subsidiary, Vaporin Florida, the Company intends to expand its activities and engage in the development, marketing and sale of the Vaporin Electronic Cigarette and related products and accessories.
	The following table summarizes the unaudited pro forma consolidated results of operations as though the Company and Vaporin Florida acquisition had occurred on January 1, 2012:
			For the Year Ended					For the Year Ended
			31-Dec-13					31-Dec-12
			As Reported			Pro Forma		As Reported			Pro Forma
	Net Revenues		$	-		$	23,268	$	-		$	-
	Loss from operations		(3,123,984		)	-3,429,616		(4,489,090		)	-4,489,254
	Net Loss		(3,182,429		)	-3,489,084		(8,314,239		)	-8,314,403
	Loss per common share:
	Basic		$	-0.03		$	-0.04	$	-0.09		$	-0.16
	Diluted		$	-0.01		$	-0.04	$	-0.07		$	-0.16
	The unaudited pro forma consolidated income statements are for informational purposes only and should not be considered indicative of actual results that would have been achieved if the Company and Vaporin Florida acquisition had been completed at the beginning of 2012, or results that may be obtained in any future period.
	On January 29, 2014, the Company sold 250,000 shares of common stock in a private placement of its securities to an investor at a purchase price of $0.10 per share pursuant to subscription agreements or $25,000.  The shares of common stock are subject to a “Most Favored Nations” provision for a period of 12 months from the closing of the Private Placement in the event the Company issues securities at a price of less than $0.10 per share of common stock, subject to certain customary exceptions. In connection with the Private Placement, the Company paid a placement agent fee to a registered broker dealer in the amount of $750.
	In February 2014, the Company collected the principal amount of the note receivable plus interest receivable for a total amount of $52,433 (see Note 5). Immediately upon collection of the note receivable, the Company paid the principal and accrued interest related to a secured convertible promissory note amounting to $52,433 (see Note 6).
	In February 2014, through the Company’s wholly owned subsidiary, Vaporin Florida, entered into an amendment agreement (the “Amendment”) with a consulting company whereby the terms of a certain Distribution Services Agreement dated in September 2013 were amended. The consulting company provides distribution and brokerage services of the Company’s Vaporin Electronic Cigarette and related products and accessories. Per the Amendment, the consulting company is entitled to an 8% brokerage fee from the sales generated by their distribution services. All other terms and conditions of the original agreement remain in full force and effect.
	In February 2014, the Company issued 250,000 shares of common stock to an investor for a purchase price of $25,000 or a purchase price of $0.10 per share.
	In February 2014, the Company issued 250,000 shares of the Company’s common stock in connection with the conversion of $25,000 of promissory note issued by Vaporin Florida in December 2013 at a conversion price of $0.10 per share.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

'

Basis of Presentation and Principles of Consolidations

'

Basis of presentation and Principles of Consolidations

The consolidated financial statements are prepared in accordance with U.S. generally accepted accounting principles (“US GAAP”) and present the consolidated financial statements of the Company and its wholly-owned subsidiaries as of December 31, 2013. All significant intercompany accounts and transactions have been eliminated in the consolidation.

Use of Estimates

'

Use of estimates

In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet, and revenues and expenses for the period then ended.  Actual results may differ significantly from those estimates. Significant estimates made by management include, but are not limited to the assumptions used to calculate fair value of options granted, derivative liabilities and common stock issued for services.

Cash and Cash Equivalents

'

Cash and cash equivalents

The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company places its cash with a high credit quality financial institution. The Company’s account at this institution is insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000. At December 31, 2013, no amounts exceeded the limits. To reduce its risk associated with the failure of such financial institution, the Company evaluates at least annually the rating of the financial institution in which it holds deposits.

Development Stage Company

'

Development stage company

The Company is presented as a development stage company. Activities during the development stage include organizing the business and raising capital.  The Company is a development stage company with no revenues and no profits. The Company has not commenced significant operations and, in accordance with Accounting Standards Codification (“ASC”) Topic 915 “Development Stage Entities”, is considered a development stage company.

Fair Value of Financial Instruments

'

Fair value of financial instruments

The Company adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures”, for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing US GAAP that require the use of fair value measurements which establishes a framework for measuring fair value and expands disclosure about such fair value measurements.

ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:

Level 1:

Observable inputs such as quoted market prices in active markets for identical assets or liabilities

Level 2:

Observable market-based inputs or unobservable inputs that are corroborated by market data

Level 3:

Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions.

The Company analyzes all financial instruments with features of both liabilities and equity under the FASB’s accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Depending on the product and the terms of the transaction, the fair value of notes payable and derivative liabilities were modeled using a series of techniques, including closed-form analytic formula, such as the Black-Scholes option-pricing model.

The following table presents a reconciliation of the derivative liability measured at fair value on a recurring basis using significant unobservable input (Level 3) from January 1, 2013 to December 31, 2013:

Conversion feature derivative liability

Warrant liability

Balance at January 1, 2013

$

-

$

-

Recognition of derivative liability

153,849

403,125

Reclassification of derivative liability to equity

-

(233,557

)

Change in fair value included in earnings

-111,968

(91,169

)

Balance at December 31, 2013

$

41,881

$

78,399

Total derivative liabilities at December 31, 2013 amounted to $120,280.

The carrying amounts reported in the balance sheet for cash, prepaid expenses, accounts payable, and accrued expenses approximate their estimated fair market value based on the short-term maturity of this instrument. The carrying amount of the notes payable at December 31, 2013 approximate their respective fair value based on the Company’s incremental borrowing rate.

In addition, FASB ASC 825-10-25 “Fair Value Option” was effective for January 1, 2008. ASC 825-10-25 expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value.

Prepaid Expenses and Other Current Assets

'

Prepaid expenses and other current assets

Prepaid expenses and other currents assets of $1,750 and $982,219 at December 31, 2013 and 2012, respectively, consist primarily of costs paid for future services which will occur within a year. Prepaid expenses included prepayments in cash and equity instruments for public relation services and professional services and prepaid insurance which are amortized over the terms of their respective agreements. Additionally, the Company recorded interest receivable of $1,750 and was included in other current assets at December 31, 2013 (see Note 5).

Mineral Property Acquisition and Exploration Costs

'

Mineral property acquisition and exploration costs

Costs of lease, exploration, carrying and retaining unproven mineral lease properties were expensed as incurred. The Company expensed all mineral exploration costs as incurred. Such expenses are included in the loss from discontinued operations and prior periods have been restated in the Company’s financial statements and related footnotes to conform to this presentation.

As of December 31, 2013, the Company’s remaining claims include (1) Paramount’s Reese River Gold Project consisting of 148 unpatented lode mining claims and (2) Centerra Gold Prospect consisting of 24 unpatented lode mining claims. Exploration activities in these remaining claims were discontinued in June 2013. Consequently, the Company decided to discontinue its exploration stage gold and minerals business thereon.

Bond

'

Bond

The Company had posted surface management bond deposits with Bureau of Land Management (“BLM”) for a total of $0 and $118,000 and was included in assets in discontinued operations as reflected in the accompanying consolidated balance sheets as of December 31, 2013 and 2012, respectively (see Note 9).

Impairment of Long-lived Assets

'

Impairment of long-lived assets

The Company accounts for the impairment or disposal of long-lived assets according to the ASC 360 “Property, Plant and Equipment”.  The Company continually monitors events and changes in circumstances that could indicate that the carrying amounts of long-lived assets, including mineral rights, may not be recoverable.  Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the estimated future net undiscounted cash flows expected to be generated by the asset. When necessary, impaired assets are written down to estimated fair value based on the best information available. Estimated fair value is generally based on either appraised value or measured by discounting estimated future cash flows. Considerable management judgment is necessary to estimate discounted future cash flows. Accordingly, actual results could vary significantly from such estimates. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. During the year ended December 31, 2013 and 2012, the Company recorded impairment of mining rights of $0 and $2,400,000, respectively, and was included in the loss from discontinued operations.

Advertising

'

Advertising

Advertising is expensed as incurred and is included in selling, general and administrative expenses on the accompanying statements of operations. For the year ended December 31, 2013 and 2012, was deemed to be not material.

Basic and Diluted Net Loss Per Share

'

Basic and Diluted Net Loss per Share

Net loss per common share is calculated in accordance with ASC Topic 260: Earnings Per Share (“ASC 260”). Basic loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. The computation of diluted net loss per share does not include dilutive common stock equivalents in the weighted average shares outstanding as they would be anti-dilutive.

The following table sets forth the computation of basic and diluted loss per share:

For the Year Ended December 31, 2013

For the Year Ended December 31, 2012

Numerator:

Loss from continuing operations

$

(2,645,590

)

$

(4,500,646

)

Loss from discontinued operations

$

(536,839

)

$

(3,813,593

)

Denominator:

Denominator for basic and diluted loss per share

(weighted-average shares)

79,644,863

51,498,259

Loss per common share, basic and diluted:

Loss from continuing operations

$

(0.03

)

$

( 0.09

)

Loss from discontinued operations

$

(0.01

)

$

(0.07

)

The following were excluded from the computation of diluted shares outstanding as they would have had an anti-dilutive impact on the Company’s loss from continuing operations and loss from discontinued operations. In periods where the Company has a net loss, all dilutive securities are excluded.

31-Dec-13

31-Dec-12

Common stock equivalents:

Stock options

300,000

700,000

Stock warrants

2,893,750

2,268,750

Convertible notes payable

1,250,000

-

Convertible preferred stock

10,000,000

5,000,000

14,443,750

7,968,750

Income Taxes

'

Income taxes

The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.

The Company follows the provision of the ASC 740-10 related to Accounting for Uncertain Income Tax Position. When tax returns are filed, it is highly certain that some positions taken would be situated upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is most likely that not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.

Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits.

The Company has adopted ASC 740-10-25 Definition of Settlement, which provides guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits and provides that a tax position can be effectively settled upon the completion and examination by a taxing authority without being legally extinguished. For tax position considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely that not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open.  The federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they were filed.

Revenue Recognition

'

Revenue Recognition

The Company has not generated revenue. The Company will recognize revenue when all the conditions for revenue recognition are met: (i) persuasive evidence of an arrangement exists, (ii) collection of the fee is probable, (iii) the sales price is fixed and determinable and (iv) delivery has occurred or services have been rendered.

Stock-based Compensation

'

Stock-based Compensation

Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718, “Compensation — Stock Compensation”, which requires recognition in the consolidated financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.

Pursuant to ASC Topic 505-50, “Equity Based Payments to Non-employees”, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the vesting period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company initially records compensation expense based on the fair value of the award at the reporting date.

Recent Accounting Pronouncements

'

Recent accounting pronouncements

In July 2013, the FASB issued ASU 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." ASU 2013-11 provides guidance on the presentation of unrecognized tax benefits related to any disallowed portion of net operating loss carryforwards, similar tax losses, or tax credit carryforwards, if they exist. ASU 2013-11 is effective for fiscal years beginning after December 15, 2013. The adoption of ASU 2013-11 is not expected to have a material impact on the Company’s consolidated financial statements.

There were other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to have a material impact on the Company’s financial position, results of operations or cash flows.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Schedule of Fair Value of Derivative Liability Measured on Recurring Basis Using Unobservable Inputs	'
	The following table presents a reconciliation of the derivative liability measured at fair value on a recurring basis using significant unobservable input (Level 3) from January 1, 2013 to December 31, 2013:
		Conversion feature derivative liability		Warrant liability
	Balance at January 1, 2013	$	-	$	-
	Recognition of derivative liability		153,849		403,125
	Reclassification of derivative liability to equity		-		(233,557	)
	Change in fair value included in earnings		-111,968		(91,169	)
	Balance at December 31, 2013	$	41,881	$	78,399
Schedule of Computation of Basic and Diluted Loss Per Share	'
	The following table sets forth the computation of basic and diluted loss per share:
							For the Year Ended December 31, 2013			For the Year Ended December 31, 2012
	Numerator:
	Loss from continuing operations						$	(2,645,590	)	$	(4,500,646	)
	Loss from discontinued operations						$	(536,839	)	$	(3,813,593	)
	Denominator:
	Denominator for basic and diluted loss per share
	(weighted-average shares)							79,644,863			51,498,259
	Loss per common share, basic and diluted:
	Loss from continuing operations						$	(0.03	)	$	( 0.09	)
	Loss from discontinued operations						$	(0.01	)	$	(0.07	)
Schedule of Anti-dilutive Securities	'
	The following were excluded from the computation of diluted shares outstanding as they would have had an anti-dilutive impact on the Company’s loss from continuing operations and loss from discontinued operations. In periods where the Company has a net loss, all dilutive securities are excluded.
		31-Dec-13		31-Dec-12
	Common stock equivalents:
	Stock options		300,000		700,000
	Stock warrants		2,893,750		2,268,750
	Convertible notes payable		1,250,000		-
	Convertible preferred stock		10,000,000		5,000,000
			14,443,750		7,968,750

Convertible_Notes_Payable_Tabl

Convertible Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Schedule of Convertible Notes Payable	'
	At December 31, 2013 and 2012, convertible promissory notes consisted of the following:
		31-Dec-13			31-Dec-12
	Convertible promissory notes	$	250,000		$	-
	Less: debt discount		(153,844	)		-
	Convertible notes payable, net	$	96,156		$	-

Derivative_Liabilities_Tables

Derivative Liabilities (Tables)	12 Months Ended
	Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Fair Value of Convertible Instruments Under Block-scholes Pricing Model	'
	The Company used the following assumptions for determining the fair value of the convertible instruments under the Black-Scholes option pricing model:
		31-Dec-13
	Dividend rate	0%
	Term (in years)	0.58 - 5 Years
	Volatility	120% - 125%
	Risk-free interest rate	0.10% - 1.75%

Commitments_Tables

Commitments (Tables)	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Future Royalty Lease Payments Centerra	'
	Due Date of Advance	Amount of Advance
	Minimum Royalty Payment	Minimum Royalty Payment
	1st Anniversary (August 2012 - paid)	$	12,000
	On or before each of the 2nd and 3rd  Anniversary (August 2013- paid and August 2014)		15,000
	On or before each of the 4th and 5th  Anniversary (August 2015 and August 2016)		20,000
	On or before each of the 6th and 7th  Anniversary (August 2017 and August 2018)		25,000
	On or before each of the 8th and 9th  Anniversary (August 2019 and August 2020)		30,000
	10th Anniversary  and subsequent anniversaries	40,000
	so long the agreement shall remain in effect (August 2021)

Discontinued_Operations_Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2013
Discontinued Operations and Disposal Groups [Abstract]	'
Schedule of Discontinued Operations	'
	The carrying amounts of the major classes of these assets and liabilities are summarized as follows:
		December 31, 2013		December 31, 2012
	Assets:
	Prepaid expenses	$	-	$	144,986
	Deposits		-		118,000
	Assets of discontinued operations		-		262,986
	Liabilities:
	Liabilities of discontinued operations	$	-	$	-
	The following table sets forth for years ended December 31, 2013 and 2012 indicated selected financial data of the Company’s discontinued operations of its exploration stage gold and minerals business.
						For the Year ended December 31, 2013			For the Year ended December 31, 2012
	Revenues					$	-		$	-
	Cost of sales						-			-
	Gross profit						-			-
	Operating and other non-operating expenses						(536,839	)		(3,813,593	)
	Loss from discontinued operations					$	(536,839	)	$	(3,813,593	)

Stockholders_Deficit_Equity_Ta

Stockholders' (Deficit) Equity (Tables)	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of stock option	'
	A summary of the stock options as of December 31, 2013 and 2012 and changes during the period are presented below:
		Number of Options		Weighted Average Exercise Price			Weighted Average Remaining Contractual Life (Years)
	Balance at December 31, 2011		-		-			-
	Granted		700,000	$	0.4			10
	Exercised		-		-			-
	Forfeited		-		-			-
	Cancelled		-		-			-
	Balance outstanding at December 31, 2012		700,000		0.4			9.55
	Granted		-		-			-
	Exercised		-		-			-
	Forfeited		-400,000		0.4			9.39
	Cancelled		-		-			-
	Balance outstanding at December 31, 2013		300,000	$	0.4			8.76
	Options exercisable at end of year		225,000	$	0.4
	Options expected to vest		-
	Weighted average fair value of options granted during the period			$	-
Schedule of stock warrant	'
	A summary of the status of the Company's outstanding stock warrants as of December 31, 2013, and 2012 and changes during the period then ended is as follows:
		Number of Warrants		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)
	Balance at December 31, 2011		-	$	-	-
	Granted		2,268,750		0.55	5
	Cancelled		-		-	-
	Forfeited		-		-	-
	Exercised		-		-	-
	Balance at December 31, 2012		2,268,750		0.55	4.84
	Granted		1,875,000		0.05	5
	Cancelled		-		-	-
	Forfeited		-		-	-
	Exercised		-1,250,000		0.07	5
	Balance at December 31, 2013		2,893,750	$	0.43	4.02
	Warrants exercisable at December 31, 2013		2,893,750	$	0.43	4.02
	Weighted average fair value of warrants granted during the year ended December 31, 2013			$	0.22

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Summary of Components of Income Tax Benefit	'
	The table below summarizes the differences between the Company’s effective tax rate and the statutory federal rate as follows for the year ended:
		31-Dec-13			31-Dec-12
	Tax benefit computed at "expected" statutory rate	$	(1,114,000	)	$	(2,910,000	)
	State income taxes, net of benefit		-191,000			(498,000	)
	Permanent differences :
	Stock based compensation and consulting		917,000			1,169,000
	Derivative expense		127,000			-
	Loss (gain) from change in fair value of derivative liability		-83,000			-
	Amortization of debt discount, deferred financing cost, and other non-cash interest		38,000			-
	Gain from forgiveness of debt		-281,000			-
	Impairment expense		-			984,000
	Pre-merger stub period losses		-			151,000
	Increase in valuation allowance		587,000			1,104,000
	Net income tax benefit	$	-		$	-
Summary of Effetive Tax Rate	'
		31-Dec-13			31-Dec-12
	Computed "expected" tax expense (benefit)		(35.0	)%		(35.0	)%
	State income taxes		(6.0	)%		(6.0	)%
	Permanent differences		23	%		28	%
	Change in valuation allowance		18	%		13	%
	Effective tax rate		0	%		0	%
Summary of Deferred Tax Asset	'
	The Company has a deferred tax asset which is summarized as follows at:
	Deferred tax assets:	31-Dec-13			31-Dec-12
	Net operating loss carryover	$	1,519,000		$	985,000
	Amortizable exploration cost		172,000			119,000
	Gross deferred tax asset		1,691,000			1,104,000
	Less: valuation allowance		(1,691,000	)		(1,104,000	)
	Net deferred tax asset	$	-		$	-

Subsequent_Events_Tables

Subsequent Events (Tables)	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
Summary of Pro Forma Consolidated Results of Operations	'
	The following table summarizes the unaudited pro forma consolidated results of operations as though the Company and Vaporin Florida acquisition had occurred on January 1, 2012:
		For the Year Ended					For the Year Ended
		31-Dec-13					31-Dec-12
		As Reported			Pro Forma		As Reported			Pro Forma
	Net Revenues	$	-		$	23,268	$	-		$	-
	Loss from operations	(3,123,984		)	-3,429,616		(4,489,090		)	-4,489,254
	Net Loss	(3,182,429		)	-3,489,084		(8,314,239		)	-8,314,403
	Loss per common share:
	Basic	$	-0.03		$	-0.04	$	-0.09		$	-0.16
	Diluted	$	-0.01		$	-0.04	$	-0.07		$	-0.16

Organization_and_Description_o1

Organization and Description of Business (Details Narrative) (USD $)	8 Months Ended	12 Months Ended		32 Months Ended	0 Months Ended
	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	24-May-12	Mar. 24, 2012
					Pershing Gold Corporation [Member]	Pershing Gold Corporation [Member]
Purchase price of Red Battle from Pershing, shares	'	'	'	'	25,000,000	'
Purchase price of Red Battle from Pershing, cash	'	'	'	'	$2,000,000	'
Promissory Note issued as Red Battle Sole Shareholder	'	'	'	'	500,000	500,000
Number of common shares received in exchange of company's issued and outstanding, shares	'	'	'	'	35,000,000	'
Accumulated deficit	'	12,616,451	9,434,022	12,616,451	'	'
Net cash used in operating activities	'	1,001,936	2,611,000	4,822,571	'	'
Net loss	$1,119,783	$3,182,429	$8,314,239	$12,616,451	'	'

Summary_of_Significant_Account3

Summary of Significant Accounting Policies - Schedule of Fair Value of Derivative Liability Measured on Recurring Basis Using Unobservable Inputs (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Conversion Feature Derivative Liability [Member]	'
Balance at January 1, 2013	'
Recognition of derivative liability	153,849
Reclassification of derivative liability to equity	'
Change in fair value included in earnings	-111,968
Balance at December 31, 2013	41,881
Warrant Liability [Member]	'
Balance at January 1, 2013	'
Recognition of derivative liability	403,125
Reclassification of derivative liability to equity	-233,557
Change in fair value included in earnings	-91,169
Balance at December 31, 2013	$78,399

Summary_of_Significant_Account4

Summary of Significant Accounting Policies - Schedule of Computation of Basic and Diluted Loss per Share (Details) (USD $)	12 Months Ended		32 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Accounting Policies [Abstract]	'	'	'
Loss from continuing operations	($2,645,590)	($4,500,646)	($7,396,403)
Loss from discontinued operations	($536,839)	($3,813,593)	'
Weighted-average shares	79,644,863	51,498,259	55,310,569
Loss from continuing operations	($0.03)	($0.09)	($0.13)
Loss from discontinued operations	($0.01)	($0.07)	($0.09)

Summary_of_Significant_Account5

Summary of Significant Accounting Policies - Schedule of Anti-dilutive Securities (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Anti-dilutive securities	14,443,750	7,968,750
Stock Options [Member]	'	'
Anti-dilutive securities	300,000	700,000
Warrants [Member]	'	'
Anti-dilutive securities	2,893,750	2,268,750
Convertible Notes Payable [Member]	'	'
Anti-dilutive securities	1,250,000	'
Convertible Preferred Stock [Member]	'	'
Anti-dilutive securities	10,000,000	5,000,000

Summary_of_Significant_Account6

Summary of Significant Accounting Policies (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
FDIC insured amount	$250,000	'
Derivative liability, total	120,280	0
Prepaid expenses and other current assets	1,750	982,219
Interest receivable included in other current assets	1,750	'
Mineral property. description	'	'
	As of December 31, 2013, the Company’s remaining claims include (1) Paramount’s Reese River Gold Project consisting of 148 unpatented lode mining claims and (2) Centerra Gold Prospect consisting of 24 unpatented lode mining claims.
Surface management bond deposits included in discontinued operations	0	118,000
Mineral property impairments	$0	$2,400,000
Percentage of largest amount of tax benefit under taxing authority	50.00%	'
ParamountBs Reese River Gold Project [Member]	'	'
Number of unpatented load mining claims	148	'
Centerra Gold Prospect [Member]	'	'
Number of unpatented load mining claims	24	'

Merger_Agreement_Details_Narra

Merger Agreement (Details Narrative) (USD $)	0 Months Ended	1 Months Ended			0 Months Ended
	24-May-12	Nov. 30, 2012	Sep. 12, 2013	Jul. 31, 2013	24-May-12	Mar. 24, 2012	24-May-12
					Pershing Gold Corporation [Member]	Pershing Gold Corporation [Member]	Pershing Gold Corporation [Member]
							Arthur Leger [Member]
Stock consideration issued as red battle sole shareholder	'	'	'	'	25,000,000	'	'
Cash consideration paid as red battles sole shareholder	'	'	'	'	$2,000,000	'	'
Promissory note issued as red battle sole shareholder	'	'	'	'	500,000	500,000	'
Interest rate on promissory note	'	'	12.00%	10.00%	'	5.00%	'
Percentage of royalty interest on cerain claims	'	'	'	'	'	'	1.00%
Number of shares agreed to cancelled under an exchange agreement	'	'	'	'	'	'	1,750,000
Proceeds from issuance of private placement	7,500,000	'	'	'	'	'	'
Repayment of notes payable	'	500,000	'	'	'	'	'
Accrued interest	'	$11,556	'	'	'	'	'

Related_Party_Transactions_Det

Related Party Transactions (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012	24-May-12	24-May-12	Aug. 31, 2013	24-May-12	22-May-12	24-May-12
			Convertible Series A Preferred Stock [Member]	Barry Honig [Member]	Barry Honig [Member]	Barry Honig [Member]	Pershing Shareholder [Member]	Pershing Shareholder [Member]
			Investors [Member]			Convertible Series A Preferred Stock [Member]		Common Stock [Member]
Common stock, shares held	86,662,500	77,112,500	'	5,600,003	'	'	750,000	'
Number of equity shares issued during period in private placement	'	'	5,000,000	'	'	5,000,000	'	1,250,000
Percentage of common stock interest owned on conversion of preferred stock to common stock	'	'	'	18.00%	'	'	'	'
Percentage of ownership control	50.00%	'	'	'	'	'	'	'
Proceeds for convertible promissory notes	'	'	'	'	$125,000	'	'	'

Note_Receivable_Details_Narrat

Note Receivable (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Sep. 12, 2013	Jul. 31, 2013
Receivables [Abstract]	'	'	'
Loaned to unrelated party	'	$50,000	'
Interest rate	'	12.00%	10.00%
Breakup fee receivable on termination of LOI	250,000	'	'
Interest receivable included in prepaid expenses and other current assets	1,750	'	'
Proceeds from notes receivable principal amount and interest	$52,433	'	'

Convertible_Notes_Payable_Sche

Convertible Notes Payable - Schedule of Convertible Notes Payable (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]	'	'
Convertible promissory notes	$250,000	'
Less: debt discount	-153,844	'
Convertible notes payable, net	$96,156	'

Convertible_Notes_Payable_Deta

Convertible Notes Payable (Details Narrative) (USD $)	1 Months Ended	12 Months Ended			12 Months Ended			0 Months Ended
	Oct. 31, 2012	Dec. 31, 2013	Sep. 12, 2013	Jul. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Aug. 29, 2013	Jul. 24, 2013
					Warrants [Member]	Warrants [Member]	Warrants [Member]	10% Secured Convertible Promissory Note [Member]	10% Secured Convertible Promissory Note [Member]
						Minimum [Member]	Maximum [Member]
Promissory note	'	'	'	'	'	'	'	$175,000	$75,000
Promissory note maturity, description	'	'	'	'	'	'	'	'promissory notes due one year from the date of issuance	'promissory note due one year from the date of issuance
Convertible promissory notes, interest rate	'	'	12.00%	10.00%	'	'	'	10.00%	10.00%
Term of Warrants	'	'	'	'	'	'	'	'5 years	'5 years
Warrants	'	'	'	'	'	'	'	1,500,000	375,000
Warrants, exercise price	'	'	'	'	'	'	'	0.2	0.2
Gross proceeds	'	'	'	'	'	'	'	175,000	75,000
Common stock conversion price per share	'	'	'	'	'	'	'	$0.20	$0.20
Proceeds from notes receivable principal amount and interest	'	52,433	'	'	'	'	'	'	'
Convetible notes	'	$246,600	'	'	'	'	'	'	'
Warrants, expected dividend yield	'	0.00%	'	'	0.00%	'	'	'	'
Warrants, expected volatility rate	116.00%	'	'	'	'	120.00%	124.00%	'	'
Warrants, risk-free interest rate	0.62%	'	'	'	'	1.39%	1.61%	'	'
Warrants, expected holding period	'6 years	'	'	'	'5 years	'	'	'	'

Derivative_Liabilities_Schedul

Derivative Liabilities - Schedule of Fair Value of Convertible Instruments Under Block-scholes Pricing Model (Details)	1 Months Ended	12 Months Ended
	Oct. 31, 2012	Dec. 31, 2013
Dividend rate	'	0.00%
Term (in years)	'6 years	'
Volatility	116.00%	'
Risk-free interest rate	0.62%	'
Minimum [Member]	'	'
Term (in years)	'	'6 months 29 days
Volatility	'	120.00%
Risk-free interest rate	'	0.10%
Maximum [Member]	'	'
Term (in years)	'	'5 years
Volatility	'	125.00%
Risk-free interest rate	'	1.75%

Derivative_Liabilities_Details

Derivative Liabilities (Details Narrative) (USD $)	12 Months Ended		32 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Sep. 12, 2013	Jul. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'	'	'	'	'
Convertible promissory notes, interest rate	'	'	'	12.00%	10.00%
Derivative liability	$120,280	$0	$120,280	'	'
Gain (loss) from derivative liability	-203,137	0	-203,137	'	'
Revised paid in capital due to exercise of warrants	$233,557	'	'	'	'

Commitments_Details_Narrative

Commitments (Details Narrative) (USD $)

Dec. 31, 2013

Aug. 31, 2012

24-May-11

Dec. 31, 2013

Sep. 30, 2013

24-May-12

Aug. 31, 2011

Aug. 31, 2013

Aug. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Nov. 30, 2012

Mr. Christensen and Mr. Rowe [Member]

FROG Consulting LLC [Member]

FROG Consulting LLC [Member]

FROG Consulting LLC [Member]

FROGConsultingLLCMember

Centerra (U.S.) Inc. [Member]

Centerra (U.S.) Inc. [Member]

Centerra (U.S.) Inc. [Member]

Centerra (U.S.) Inc. [Member]

Centerra (U.S.) Inc. [Member]

Centerra (U.S.) Inc. [Member]

Centerra (U.S.) Inc. [Member]

Centerra (U.S.) Inc. [Member]

Centerra (U.S.) Inc. [Member]

X-Cal USA,Inc and Paramount Gold and Silver Corp [Member]

First One Percentage [Member]

Another One Percentage [Member]

1st To 5th Anniversary [Member]

6th To 10th Anniversary [Member]

11th And Thereafter Anniversary [Member]

Lease agreement term

'

'

'10 years

'

'

'

'10 years

'

'

'

'

'

'

'

'

'

Maximum lease agreement term

'

'

'99 years

'

'

'

'

'

'

'

'

'

'

'

'

'

Initial lease payment

'

'

'

'

$10,592

$29,638

$13,616

'

'

'

'

'

'

'

'

'

Bad debts

'

'

'

10,592

'

'

'

'

'

'

'

'

'

'

'

'

Number of shares agreed to transfer by lessor

'

'

'

4,000,000

'

'

'

'

'

'

'

'

'

'

'

'

Royalty Payment On Production, In percentage

'

'

'

'

'

'

4.00%

'

'

'

'

'

'

'

'

2.00%

Royalty payment

'

'

'

'

'

'

'

'

'

'

1,500,000

2,500,000

'

'

'

'

Work expenditures

'

'

'

'

'

'

'

'

'

183,000

'

'

100,000

150,000

200,000

'

Annual lease payments

'

'

'

'

'

'

'

15,000

12,000

'

'

'

'

'

'

'

Consideration paid for purchase of assets and mining claims

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,000,000

Re-imbursement on annual maintenance fees paid

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-21,000

Payment for services rendered on geological advisory board

'

10,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accrued director fee's

$5,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Commitments_Schedule_of_Future

Commitments - Schedule of Future Royalty Lease Payments Centerra (Details) (USD $)	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
1st Anniversary (August 2012 - Paid)	$12,000
On or before each of the 2nd and 3rd Anniversary (August 2013- paid and August 2014)	15,000
On or before each of the 4th and 5th Anniversary (August 2015 and August 2016)	20,000
On or before each of the 6th and 7th Anniversary (August 2017 and August 2018)	25,000
On or before each of the 8th and 9th Anniversary (August 2019 and August 2020)	30,000
10th Anniversary and subsequent anniversaries so long the agreement shall remain in effect (August 2021)	$40,000

Discontinued_Operations_Schedu

Discontinued Operations - Schedule of Discontinued Operations (Details) (USD $)	12 Months Ended		32 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Discontinued Operations and Disposal Groups [Abstract]	'	'	'
Prepaid expenses	'	$144,986	'
Deposits	'	118,000	'
Assets of discontinued operations	'	262,986	'
Revenues	'	'	'
Cost of sales	'	'	'
Gross profit	'	'	'
Operating and other non-operating expenses	-536,839	-3,813,593	'
Loss from discontinued operations	($536,839)	($3,813,593)	($5,220,048)

Stockholders_Deficit_Equity_De

Stockholders' (Deficit) Equity ( Details Narrative) (USD $)

0 Months Ended

1 Months Ended

12 Months Ended

32 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

1 Months Ended

Mar. 27, 2012

Sep. 30, 2013

Oct. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

31-May-11

Oct. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Oct. 31, 2012

Nov. 30, 2012

Dec. 31, 2012

Jul. 23, 2013

24-May-12

24-May-12

Dec. 31, 2012

Dec. 31, 2013

24-May-12

Dec. 31, 2013

Jan. 17, 2013

Dec. 31, 2013

Dec. 31, 2012

Jun. 27, 2012

24-May-12

Sep. 30, 2012

31-May-12

24-May-12

Dec. 31, 2012

31-May-12

Nov. 09, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2013

Dec. 31, 2013

24-May-12

Mar. 24, 2012

24-May-12

Mar. 17, 2012

Dec. 31, 2013

Dec. 31, 2012

17-May-12

24-May-12

Sep. 30, 2013

Sep. 30, 2013

Mar. 27, 2012

17-May-12

Mar. 27, 2012

17-May-12

2012 Equity Incentive Plan [Member]

2012 Equity Incentive Plan [Member]

2012 Equity Incentive Plan [Member]

Black Scholes Option Model [Member]

X-Cal USA, Inc and Paramount Gold & Silver Corp [Member]

X-Cal USA, Inc and Paramount Gold & Silver Corp [Member]

Arthur Leger [Member]

Arthur Leger [Member]

David Rector [Member]

David Rector [Member]

David Rector [Member]

Oliver Barret Lindsay [Member]

Oliver Barret Lindsay [Member]

James Davidson [Member]

Common Stock [Member]

Common Stock [Member]

Investors [Member]

DRC Consulting Agreement [Member]

DRC Consulting Agreement [Member]

DRC Consulting Agreement [Member]

Interactive Consulting Agreement [Member]

Interactive Consulting Agreement [Member]

Interactive Consulting Agreement [Member]

Subscription Agreement [Member]

One Year Consulting Agreement [Member]

One Year Consulting Agreement [Member]

One Year Consulting Agreement [Member]

Consulting Agreement [Member]

Consulting Agreement [Member]

Pershing Gold Corporation [Member]

Pershing Gold Corporation [Member]

SplitCo [Member]

Convertible Series A Preferred Stock [Member]

Convertible Series A Preferred Stock [Member]

Convertible Series A Preferred Stock [Member]

Convertible Series A Preferred Stock [Member]

Convertible Series A Preferred Stock [Member]

Common Stock [Member]

Series A Convertible Preferred Stock [Member]

Minimum [Member]

Minimum [Member]

Maximum [Member]

Maximum [Member]

2012 Equity Incentive Plan [Member]

Common Stock [Member]

Investors [Member]

Prior Investors [Member]

Prior Investors [Member]

Convertible Series A Preferred Stock [Member]

Convertible Series A Preferred Stock [Member]

Initial capital contribution

'

'

'

'

'

'

$2,000,030

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Capital Stock Authorized

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

200,000,000

'

250,000,000

'

Common stock, shares authorized

200,000,000

'

'

200,000,000

200,000,000

200,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock, par value

$0.00

'

'

$0.00

$0.00

$0.00

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Preferred stock, shares authorized

50,000,000

'

'

50,000,000

50,000,000

50,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10,000,000

10,000,000

5,000,000

'

'

'

'

5,000,000

'

10,000,000

Preferred stock, par value

$0.00

'

'

$0.00

$0.00

$0.00

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.00

$0.00

'

'

'

'

'

'

'

'

Forward stock split

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Also on March 27, 2012, the board of directors of the Company authorized a 7.5 for one forward split of the outstanding common stock in the form of a dividend, whereby an additional 6.5 shares of common stock were issued for each one share of common stock held by each shareholder of record April 9, 2012.

Stock conversion description

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Each share of Series A Preferred Stock is convertible into one (1) share of common stock and has a stated value of $0.0001 per share.

Stock conversion price, per share

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.00

'

'

'

'

'

'

'

Post-split shares cancelled

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

52,500,000

'

'

'

'

'

'

'

'

'

'

'

Post-split shares cancellation, shares held by person prior to the merger

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

25,000,000

'

'

'

'

'

'

'

'

'

'

'

Stock consideration issued as red battle sole shareholder

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

25,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash consideration paid as red battles sole shareholder

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Promissory note issued as red battle sole shareholder

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

500,000

500,000

'

'

'

'

'

'

'

'

'

'

'

'

Additional Paid In Capital

'

'

'

12,346,539

10,812,491

12,346,539

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

427,724

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period For Cash, Shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

9,112,500

6,087,500

'

'

'

'

'

'

3,025,000

'

'

'

'

'

'

'

'

'

'

'

'

5,000,000

'

'

'

'

'

'

Stock Issued During Period For Cash, Value

'

'

'

'

3,561,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

912

2,435,000

'

'

'

'

'

'

1,210,000

'

'

'

'

'

'

'

'

'

'

'

'

2,000,000

'

'

'

'

'

'

Stock Price Per Share

'

'

'

'

'

'

'

'

'

'

'

$0.40

'

'

'

'

'

'

'

'

'

'

'

$0.40

'

$0.61

$0.40

'

'

$0.40

$0.40

$0.65

'

$0.65

'

'

'

'

'

'

'

'

'

$0.40

'

'

'

'

'

'

One time service fee

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10,000

'

'

1,750,000

500,000

1,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period For Services, Shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000

300,000

100,000

1,000,000

'

1,000,000

'

1,500,000

'

'

250,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period For Services, Value

'

'

'

1,026,246

2,662,000

3,688,246

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

182,000

40,000

'

'

400,000

'

975,000

'

'

132,450

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gain from forgiveness of accrued expenses

'

'

'

686,063

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash Consideration Refunded By Consultant

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of shares issued to officer

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,000,000

5,000,000

'

'

100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of shares vested immediately

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,000,000

3,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock issued description

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

The Company had issued 4,000,000 shares of Common Stock to Mr. Leger, of which 2,000,000 shall vest immediately, 1,000,000 which shall vest upon the discovery of 500,000 ounces of gold on the Company’s properties and the remaining 1,000,000 which shall vest on the discovery of an additional 500,000 ounces of gold on the Company’s properties.

The Company issued 5,000,000 shares of Common Stock to Mr. Rector, of which 3,000,000 shall vest immediately, 1,000,000 which shall vest upon the discovery of 500,000 ounces of gold on the Company’s properties and the remaining 1,000,000 which shall vest on the discovery of an additional 500,000 ounces of gold on the Company’s properties.

Option issued to purchase number of common stock

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share based compensation expense

'

'

'

143,250

150,397

293,647

'

'

1,026,246

0

'

'

'

'

'

'

2,040,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of option forfeited in th period

'

'

'

-400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period For Non Cash Consideration, Shares

'

'

'

'

'

'

'

'

'

'

'

6,000,000

'

'

'

'

'

'

'

'

'

'

9,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

9,112,500

5,000,000

'

'

'

'

Stock Issued During Period For Non Cash Consideration, Value

'

'

'

'

2,040,000

'

'

'

'

'

'

2,400,000

'

'

'

'

'

'

'

'

'

'

910

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Royalty Obligation Assumed

'

'

'

'

'

'

'

'

'

'

'

21,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Impairment Expenses

'

'

'

'

'

'

'

'

'

'

'

'

2,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrant issued for purchase common stock, percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

75.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrants exercise price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.55

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of warrants issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,268,750

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Placement Agent Fees

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

76,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Legal Fees

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Public Relation Expenses

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

934,375

40,625

'

132,450

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of restricted stock granted

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,000,000

'

'

500,000

3,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of shares cancellation

'

'

'

'

'

'

'

'

'

'

'

'

'

4,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Value of cancellation shares recorded in additional paid in capital

'

'

'

'

'

'

'

'

'

'

'

'

'

400

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum per share value that company can make changes on it

'

$0.20

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Value of additional shares

'

1,411

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of stock granted

'

'

300,000

'

700,000

'

'

7,000,000

'

'

300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Option exercise per share

'

'

$0.40

'

'

'

'

'

'

'

$0.96

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of stock vested every three months

'

'

'

'

'

'

'

25.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Value of option granted during period

'

'

'

'

'

'

'

'

'

'

$286,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value assumption exercise price

'

'

$1.05

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value assumption volatility

'

'

116.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value assumption expected term

'

'

'6 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value assumption risk free interest rate

'

'

0.62%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stockholders_Deficit_Equity_Sc

Stockholders' (Deficit) Equity - Schedule of stock option (Details) (USD $)	1 Months Ended	12 Months Ended
	Oct. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Stockholders' Equity Note [Abstract]	'	'	'
Number of Options, Beginning balance,	'	700,000	'
Number of Options, Granted	300,000	'	700,000
Number of Options, Exercised	'	'	'
Number of Options, Forfeited	'	-400,000	'
Number of Options, Cancelled	'	'	'
Number of Options, Outstanding, Ending balance	'	300,000	700,000
Number of Options, Exercisable	'	225,000	'
Number of Options expected to vest	'	'	'
Weighted Average Exercise Price, Beginning balance	'	$0.40	'
Weighted Average Exercise Price, Granted	'	'	$0.40
Weighted Average Exercise Price, Exercised	$0.40	'	'
Weighted Average Exercise Price, Forfeited	'	$0.40	'
Weighted Average Exercise Price, Cancelled	'	'	'
Weighted Average Exercise Price, Outstanding Ending balance	'	$0.40	$0.40
Weighted Average Exercise Price, Exercisable	'	$0.40	'
Weighted average fair value of options granted during the period	'	'	'
Weighted Average Remaining Contractual Life (Years), Beginning	'	'9 years 6 months 18 days	'
Weighted Average Remaining Contractual Life (Years), Granted	'	'	'10 years
Weighted Average Remaining Contractual Life (Years), Forfeited	'	'9 years 4 months 21 days	'
Weighted Average Remaining Contractual Life (Years), End	'	'8 years 9 months 4 days	'9 years 6 months 18 days

Stockholders_Deficit_Equity_Sc1

Stockholders' (Deficit) Equity - Schedule of stock warrants (Details) (Warrants [Member], USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Warrants [Member]	'	'
Number of Warrants, Beginning balance	2,268,750	'
Number of Warrants, Granted	1,875,000	2,268,750
Number of Warrants, Cancelled	'	'
Number of Warrants, Forfeited	'	'
Number of Warrants, Exercised	-1,250,000	'
Number of Warrants, Ending balance	2,893,750	2,268,750
Number of Warrants, Exercisable	2,268,750	'
Weighted Average Exercise Price, Beginning balance	$0.55	'
Weighted Average Exercise Price, Granted	$0.05	$0.55
Weighted Average Exercise Price, Cancelled	'	'
Weighted Average Exercise Price, Forfeited	'	'
Weighted Average Exercise Price, Exercised	$0.07	'
Weighted Average Exercise Price, Ending balance	$0.43	$0.55
Weighted Average Exercise Price, Exercisable	$0.43	'
Weighted average fair value of warrants granted during the year ended	$0.22	'
Weighted Average Remaining Contractual Life (Years), Begining	'4 years 10 months 2 days	'
Weighted Average Remaining Contractual Life (Years), Granted	'5 years	'5 years
Weighted Average Remaining Contractual Life (Years), Exercised	'5 years	'
Weighted Average Remaining Contractual Life (Years), Ending	'4 years 7 days	'4 years 10 months 2 days
Weighted Average Remaining Contractual Life (Years), Exerciable	'4 years 7 days	'

Income_Taxes_Summary_of_Compon

Income Taxes - Summary of Components of Income Tax Benefit (Details) (USD $)	12 Months Ended		32 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'	'	'
Tax benefit computed at ""expected"" statutory rate	($1,114,000)	($2,910,000)	'
State income taxes, net of benefit	-191,000	-498,000	'
Stock based compensation and consulting	917,000	1,169,000	'
Derivative expense	127,000	'	'
Loss (gain) from change in fair value of derivative liability	-83,000	'	'
Amortization of debt discount, deferred financing cost, and other non-cash interest	38,000	'	'
Gain from forgiveness of debt	-281,000	'	'
Impairment expense	'	984,000	'
Pre-merger stub period losses	'	151,000	'
Increase in valuation allowance	587,000	1,104,000	'
Net income tax benefit	'	'	'

Income_Taxes_Summary_of_Effeti

Income Taxes - Summary of Effetive Tax Rate (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Computed ""expected"" tax expense (benefit)	-35.00%	-35.00%
State income taxes	-6.00%	-6.00%
Permanent differences	23.00%	28.00%
Change in valuation allowance	18.00%	13.00%
Effective tax rate	0.00%	0.00%

Income_Taxes_Summary_of_Deferr

Income Taxes - Summary of Deferred Tax Asset (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Net operating loss carryover	$1,519,000	$985,000
Amortizable exploration cost	172,000	119,000
Gross deferred tax asset	1,691,000	1,104,000
Less: valuation allowance	-1,691,000	-1,104,000
Net deferred tax asset	'	'

Income_Taxes_Details_Narrative

Income Taxes (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Net operating loss carryforward	$3,671,000
Operating loss carryforwards, expiration date	'2033
Increase in valuation allowance	$587,000

Subsequent_Events_Details_Narr

Subsequent Events (Details Narrative) (USD $)

0 Months Ended

8 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

24-May-12

Dec. 31, 2011

Dec. 31, 2013

Sep. 12, 2013

Jul. 31, 2013

Dec. 31, 2012

Mar. 27, 2012

Dec. 31, 2013

Dec. 31, 2012

Jan. 24, 2014

Jan. 22, 2014

Jan. 14, 2014

Feb. 28, 2014

Jan. 31, 2014

Jan. 22, 2014

Jan. 29, 2014

Jan. 24, 2014

Jan. 22, 2014

Jan. 24, 2014

Jan. 24, 2014

Jan. 24, 2014

Convertible Series A Preferred Stock [Member]

Convertible Series A Preferred Stock [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Convertible Series A Preferred Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Series C Preferred Stock [Member]

Series B Convertible Preferred Stock [Member]

Series B Preferred Stock [Member]

Convertible promissory notes

'

'

$96,156

'

'

'

'

'

'

'

'

$100,000

'

'

'

'

'

'

'

'

'

Promissory note maturity, description

'

'

'

'

'

'

'

'

'

'

'

'promissory notes (the Notes) due one year from the date of issuance

'

'

'

'

'

'

'

'

'

Convertible promissory notes, interest rate

'

'

'

12.00%

10.00%

'

'

'

'

'

'

10.00%

'

'

'

'

'

'

'

'

'

Warrants

'

'

'

'

'

'

'

'

'

'

'

1,000,000

'

625,000

'

'

'

'

'

'

'

Gross proceeds

'

'

'

'

'

'

'

'

'

'

'

100,000

'

'

'

'

'

'

'

1,025,000

'

Notes bear interest rate

'

'

'

'

'

'

'

'

'

'

'

10.00%

'

'

'

'

'

'

'

'

'

Common stock conversion price per share

'

'

'

'

'

'

'

'

'

'

'

$0.10

'

'

'

'

'

'

'

'

'

Warrants, exercise price

'

'

'

'

'

'

'

'

'

'

'

0.01

'

0.01

'

'

'

'

'

'

'

Common stock in connection with the conversion

'

'

'

'

'

'

'

'

'

'

50,000

'

25,000

'

'

'

'

'

'

'

'

Stock issued in connection of conversion, shares

'

'

'

'

'

'

'

'

'

'

500,000

'

250,000

'

7,000,000

'

1,000

7,000,000

100,000

'

'

Stock issued in a private placement, shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

250,000

5,250,000

'

'

'

5,000,000

Proceeds from private placement

7,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

25,000

'

'

'

'

'

Stock purchase price per share

'

'

'

'

'

'

'

'

'

'

'

'

$0.10

'

'

'

'

'

'

'

$0.10

Vaporin Florida's common stock transferred in exchange of common stock

'

'

'

'

'

'

'

'

'

35,000,000

'

'

'

'

'

'

'

'

'

'

'

Debt instrument, outstanding

'

'

'

'

'

'

'

'

'

285,710

'

'

'

'

'

'

'

'

'

'

'

Common stock, stated value

'

'

$0.00

'

'

$0.00

$0.00

'

'

'

'

'

'

'

'

'

$0.00

'

'

'

'

Preferred stock, stated value

'

'

$0.00

'

'

$0.00

$0.00

$0.00

$0.00

'

'

'

'

'

'

'

'

'

$0.00

'

'

Payment of placement agent fee

'

'

'

'

'

'

'

'

'

30,750

'

'

'

'

'

750

'

'

'

'

'

Principal amount of note collected

'

'

'

'

'

'

'

'

'

'

'

'

52,433

'

'

'

'

'

'

'

'

Payment of note

'

'

'

'

'

'

'

'

'

'

'

'

52,433

'

'

'

'

'

'

'

'

Percentage of brokerage fee on sales generated by distribution services

'

'

'

'

'

'

'

'

'

'

'

'

8.00%

'

'

'

'

'

'

'

'

Stock issued to investors, shares

'

'

'

'

'

'

'

'

'

'

'

'

250,000

'

'

'

'

'

'

'

'

Stock issued to investors

'

$2,000,030

'

'

'

'

'

'

'

'

'

'

$25,000

'

'

'

'

'

'

'

'

Subsequent_Events_Summary_of_P

Subsequent Events - Summary of Pro Forma Consolidated Results of Operations (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
As Reported [Member]	'	'
Net Revenues	'	'
Loss from operations	-3,123,984	-4,489,090
Net Loss	-3,182,429	-8,314,239
Basic	($0.03)	($0.09)
Diluted	($0.01)	($0.07)
Pro Forma [Member]	'	'
Net Revenues	23,268	'
Loss from operations	-3,429,616	-4,489,254
Net Loss	($3,489,084)	($8,314,403)
Basic	($0.04)	($0.16)
Diluted	($0.04)	($0.16)