Excel (EXCC) 10-Q 14 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 14, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'Excel Corp	'
Entity Central Index Key	'0001512890	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	97,759,070

Consolidated_Balance_Sheet

Consolidated Balance Sheet (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current Assets	'	'
Cash and cash equivalents	$364,943	$8,328
Accounts receivable	357,646	2,250
Prepaid expenses	139,464	32,979
Inventory	9,904	'
Total current assets	871,957	43,557
Other Assets	'	'
Fixed assets, net of depreciation	382,895	'
Goodwill	4,440,355	'
Other long term assets	337,908	7,939
Total other assets	5,161,158	7,939
Total assets	6,033,115	51,496
Current Liabilities	'	'
Accounts payable	547,487	146,949
Accrued compensation	471,984	66,113
Other accrued liabilities	406,797	162,039
Notes payable - short term	694,113	'
Total current liabilities	2,120,381	375,101
Long-term liabilities	'	'
Notes payable - long term	894,433	'
Other long term liabilities	14,321	'
Total long-term liabilities	908,754	'
Commitments and Contingencies	'	'
STOCKHOLDERS' EQUITY	'	'
Common stock, $.0001 par value, 200,000,000 shares authorized 96,759,070 and 67,064,892 shares issued and outstanding as of September 30, 2014 and December 31, 2013, respectively	9,676	6,706
Additional paid-in capital	4,114,606	1,010,947
Accumulated (deficit)	-1,120,302	-1,341,258
Total stockholders' equity (deficit)	3,003,980	-323,605
Total Liabilities and Stockholders' Equity	6,033,115	51,496
Series A Preferred Stock [Member]	'	'
STOCKHOLDERS' EQUITY	'	'
Preferred stock value	'	'

Consolidated_Balance_Sheet_Par

Consolidated Balance Sheet (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	'	'
Preferred stock, shares outstanding	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	96,759,070	67,064,892
Common stock, shares outstanding	96,759,070	67,064,892
Series A Preferred Stock [Member]	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares issued	2	0
Preferred stock, shares outstanding	2	0

Consolidated_Statement_of_Oper

Consolidated Statement of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues	'	'	'	'
Equipment lease revenue	$2,488,291	'	$4,273,721	'
Transaction and processing fees	725,366	634	1,129,922	634
Other revenue	22,037	111,000	33,316	189,500
Total revenues	3,235,694	111,634	5,436,959	190,134
Costs and expenses	'	'	'	'
Cost of products sold	430,569	'	776,803	'
Selling, general and administrative expenses	3,820,552	244,832	7,099,562	801,740
Net (loss) from operations	-1,015,427	-133,198	-2,439,406	-611,606
Other income	'	'	'	'
Gain on sale of residual portfolio	'	'	2,800,000	'
Gain on settlement of debt	'	'	175,101	'
Interest Income	'	942	'	2,824
Total other income	'	942	2,975,101	2,824
Other expense	'	'	'	'
Interest expense	111,354	'	314,739	'
Total other expense	111,354	'	314,739	'
Net income (loss) before income taxes	-1,126,781	-132,256	220,956	-608,782
Income Tax expense (benefit)	'	'	'	'
Current	-381,258	'	81,297	5,843
Deferred	394,537	'	-81,297	'
Total income tax expense (benefit)	-13,279	'	'	5,843
Net income (loss)	($1,113,502)	($132,256)	$220,956	($614,625)
Earnings (Loss) Per Share	'	'	'	'
Basic & Diluted	($0.01)	($0.00)	$0.00	($0.01)
Weighted Average Shares Outstanding	'	'	'	'
Basic & Diluted	96,759,070	63,603,909	84,558,609	63,603,909

Consolidated_Statement_of_Stoc

Consolidated Statement of Stockholders' Equity (Unaudited) (USD $)	Total	Series A Preferred Stock [Member]	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit
Balances at Dec. 31, 2012	'	'	'	$3,152	$725,162	($400,679)
Balances (in shares) at Dec. 31, 2012	'	'	'	31,523,745	'	'
Issuance of common stock for exchange of subsidiaries preferred stock @ .1379 per share	'	'	'	15	19,986	'
Issuance of common stock for exchange of subsidiaries preferred stock @ .1379 per share, Shares	'	'	'	145,032	'	'
Issuance of common stock for acquisition of Excel Business Solutions at par value (.0001 per share)	'	'	'	3,353	'	'
Issuance of common stock for acquisition of Excel Business Solutions at par value (.0001 per share), Shares	'	'	'	33,532,446	'	'
Recognition of options vested on April 11, 2013	'	'	'	'	8,985	'
Stock compensation expense	8,985	'	'	'	'	'
Vesting of options	8,985	'	'	'	'	'
Net income for the period	-614,625	'	'	'	'	-614,625
Balances at Sep. 30, 2013	'	'	'	6,520	754,133	-1,015,304
Balances (in shares) at Sep. 30, 2013	'	'	'	65,201,223	'	'
Balances at Dec. 31, 2013	-323,605	'	'	6,706	1,010,947	-1,341,258
Balances (in shares) at Dec. 31, 2013	'	'	'	67,064,892	'	'
Issuance of common stock at .07 per share	'	'	'	163	149,837	'
Issuance of common stock at .07 per share, Shares	'	'	'	1,628,570	'	'
Issuance of common stock at .30 per share	'	'	'	20	59,980	'
Issuance of common stock at .30 per share, Shares	'	'	'	200,000	'	'
Issuance of stock for acquisition of Payprotec Oregon LLC	'	'	'	2,240	2,537,024	'
Issuance of stock for acquisition of Payprotec Oregon LLC, Shares	'	2	'	22,400,000	'	'
Stock compensation expense	357,365	'	'	547	356,540	'
Share based compensation, Shares	'	'	'	5,465,608	'	'
Vesting of options	278	'	'	'	278	'
Net income for the period	220,956	'	'	'	'	220,956
Balances at Sep. 30, 2014	$3,003,980	'	'	$9,676	$4,114,606	($1,120,302)
Balances (in shares) at Sep. 30, 2014	'	2	'	96,759,070	'	'

Consolidated_Statement_of_Stoc1

Consolidated Statement of Stockholders' Equity (Unaudited) (Parenthetical) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Issuance of common stock for exchange of subsidiaries preferred stock, Per share	'	$0.14
Shares issued for acquisition at par value	'	$0.00
Shares issued par value	$0.07	'
Shares issued par value	$0.03	'

Consolidated_Statement_of_Cash

Consolidated Statement of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Operating activities:	'	'
Net income	$220,956	($614,625)
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation	51,951	'
Loss on sale of asset	5,816	'
Stock based compensation	357,365	8,985
Gain on settlement of debt	-175,101	'
Decrease (increase)	'	'
Accounts receivable	-121,265	-22,040
Inventory	45,510	'
Prepaid expenses	-37,700	-114,614
Other long term assets	-132,847	-7,939
Increase (decrease)	'	'
Accounts payable	105,322	46,249
Accrued compensation	338,208	45,012
Other accrued liabilities	122,878	14,465
Other long term liabilities	-3,062	'
Net cash provided by (used in ) operating activities	778,031	-644,507
Cash flows from investing activities:	'	'
Property and equipment additions	-31,367	'
Proceeds from sale of asset	40,000	'
Acquisition of Payprotec	34,563	'
Net cash provided by investing activities	43,196	'
Cash flows from financing activities:	'	'
Issuance of notes	1,600,000	50,000
Issuance of common stock	210,000	3,353
Note and debt payments	-2,274,612	-3,353
Net cash provided by (used in) financing activities	-464,612	50,000
Net increase in cash	356,615	-594,507
Cash - beginning	8,328	646,136
Cash - ending	364,943	51,629
Supplemental disclosure of cash flow information	'	'
Cash paid for interest	314,739	'
Net assets and liabilities acquired	'	'
Accounts receivable	234,131	'
Inventory	55,414	'
Prepaid expenses	68,785	'
Fixed assets, net of depreciation	449,296	'
Other long term assets	197,122	'
Accounts payable	295,216	'
Accrued compensation	67,663	'
Other accrued liabilities	121,880	'
Notes payable	2,438,260	'
Other long term liabilities	$17,383	'

Organization_and_Operations

Organization and Operations	9 Months Ended
	Sep. 30, 2014
Organization and Operations [Abstract]	'
ORGANIZATION AND OPERATIONS	'
	1.         ORGANIZATION AND OPERATIONS
	Excel Corporation (the “Company”) was organized November 13, 2010 as a Delaware corporation.  The Parent has two wholly owned subsidiaries, Excel Business Solutions, Inc., and Payprotec Oregon, LLC (d/b/a Securus Payments), (“Payprotec”).
	The Company had been considered a development stage company as defined by FASB ASC 915-205-45-6.  However, on April 21, 2014, the Company acquired 100% of the membership interests of Payprotec Oregon LLC (d/b/a Securus Payments) (“Payprotec”) (see note 8).  Following this transaction, the Company ceased to be a development stage company. The Company is currently devoting substantially all of its efforts to providing services in the merchant processing industry.
	The Company provides payment processing services, which include credit and debit card processing, check approval, and ancillary processing equipment and software services to merchants that accept credit cards, debit cards, checks, and other non-cash forms of payment. In addition, the Company provides leases for point of sale and similar processing equipment to merchants which are in turn sold to a third party.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2014
Summary Of Significant Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	2.         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and the instructions to Rule 10-01 of Regulation S-X of the Securities and Exchange Commission (the “SEC”).  Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.  In the opinion of management, these unaudited consolidated financial statements contain all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation of the results of the interim periods.  These unaudited consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.
	Date of Management’s Review of Subsequent Events
	Subsequent events were considered through November 14, 2014, which is the date the financial statements were available to be issued.
	Business Combinations
	Acquisitions are accounted for using the acquisition method of accounting. The purchase price of an acquisition is allocated to the assets acquired and liabilities assumed using the estimated fair values at the acquisition date. Transaction costs are expensed as incurred.
	Goodwill
	Goodwill represents the excess of acquisition cost over the fair value of net tangible and intangible assets acquired in connection with an acquisition. Goodwill is assessed for impairment annually or more frequently if circumstances indicate impairment may have occurred.
	Revenue Recognition
	The Company’s revenue consists of proceeds from the sale of equipment leases of point of sale terminals and systems used to process credit and debit transactions. The Company records revenue when the sales process with respect to terminals and point of sale equipment is substantially complete.
	In addition, the Company receives a percentage of recurring monthly fees comprised of credit and debit card fees charged to merchants, net of association fees, otherwise known as Interchange, as well as certain service charges and convenience fees, for payment processing services, including authorization, capture, clearing, settlement and information reporting of electronic transactions.  Fees are calculated on either a percentage of the dollar volume of the transaction or a fixed fee or a hybrid of the two and are recognized at the time of the transaction.
	Cash and Cash Equivalents
	The Company considers all cash accounts, which are not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less as cash and cash equivalents.  The carrying amount of financial instruments included in cash and cash equivalents approximates fair value because of the short maturities for the instruments held.
	Income Taxes
	Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to tax net operating loss carryforwards. The deferred tax assets and liabilities represent the future tax return consequences of these differences, which will either be taxable or deductible when assets and liabilities are recovered or settled, as well as operating loss carryforwards.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.  A valuation allowance is established against deferred tax assets when in the judgment of management, it is more likely than not that such deferred tax assets will not become available.  Because the judgment about the level of future taxable income is dependent to a great extent on matters that may, at least in part, be beyond the Company’s control, it is at least reasonably possible that management’s judgment about the need for a valuation allowance for deferred taxes could change in the near term.
	Reclassification
	Certain prior period amounts have been reclassified to conform to the current year’s presentation.
	Accounts receivable
	Accounts receivable represent contractual residual payments due from the Company's customers. These residual payments are determined based on the credit and debit card processing activity of merchants for which the Company initiated lease transactions. Based on collection experience and periodic reviews of outstanding receivables, management considers all accounts receivable to be fully collectible and accordingly, no allowance for doubtful accounts is required.
	Inventory
	The Company accounts for inventory at the lower of cost (using the first-in first-out method) or market. Inventory consists entirely of terminals and point of sale equipment classified as finished goods.
	Property and equipment
	Property and equipment is stated at cost less accumulated depreciation and amortization. Depreciation of property and equipment is calculated using the straight-line method over the estimated useful lives of the assets, which range from five to ten years. Leasehold improvements are amortized over the lesser of the expected term of the lease or the estimated useful life of the asset. Expenditures for repairs and maintenance are expensed as incurred.
	Use of Estimates in the Preparation of Financial Statements
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.
	Material estimates that are particularly susceptible to significant change relate to the evaluation of deferred tax assets.

Fair_Value_Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2014
Fair Value Measurements [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	3.         FAIR VALUE MEASUREMENTS
	Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.  ASC Topic No. 820 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels, as described below:
	Level 1: Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities.
	Level 2: Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable, either directly or indirectly.  Level 2 inputs include quoted prices for similar assets, quoted prices in markets that are not considered to be active, and observable inputs other than quoted prices such as interest rates.
	Level 3: Level 3 inputs are unobservable inputs.
	The following required disclosure of the estimated fair value of financial instruments has been determined by the Company using available market information and appropriate valuation methodologies.  However, considerable judgment is required to interpret market data to develop the estimates of fair value.  Accordingly, the use of different market assumptions and/or estimation methodologies may have a material effect on the estimated fair value amounts.
	The methods and assumptions used to estimate the fair values of each class of financial instruments are as follows:
	Cash and Cash Equivalents, Accounts Receivable, Prepaid Expenses, Inventory, Accounts Payable, Accrued Compensation, Other Accrued Liabilities, and Income Taxes Payable.
	The items are generally short-term in nature, and accordingly, the carrying amounts reported on the consolidated balance sheets are reasonable approximations of their fair values.
	Fixed Assets, Goodwill, Other Long Term Assets, Notes Payable, and Other Long Term Liabilities.
	The carrying amounts approximate the fair value.

Recent_Accounting_Pronouncemen

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2014
Recent Accounting Pronouncements [Abstract]	'
RECENT ACCOUNTING PRONOUNCEMENTS	'
	4.         RECENT ACCOUNTING PRONOUNCEMENTS
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers Topic 606 (“ASU 2014-09”) which outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. Revenue recorded under ASU 2014-09 will depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This guidance is effective for the Company’s fiscal year beginning January 1, 2017 and early adoption is not permitted. Management does not expect the adoption of this guidance to have a material impact on the Company’s financial statements.
	Accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s consolidated financial statements upon adoption.

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2014
Income Taxes [Abstract]	'
INCOME TAXES	'
	5.         INCOME TAXES
	The Company accounts for income taxes in accordance with FASB Accounting Standards Codification Topic 740-10 which requires the Company to provide a net deferred tax asset/liability equal to the expected future tax benefit/expense of temporary reporting differences between book and tax accounting methods and any available operating loss or tax credit carryforwards.  At September 30, 2014, the Company had available unused operating loss carryforwards of approximately $1,278,648 which generated a deferred tax benefit of $447,527. The Company had a 100% valuation allowance on the deferred tax benefit at September 30, 2014.
	As a result the Company’s income earned during the second and third quarter, it was able to offset $81,297 net tax liability from net loss carryforwards previously recorded.
	The Company’s provision for income taxes for the nine months ended September 30, 2014 consists of the following:
		Nine Months Ended September 30, 2014
	Income Tax Expense
	Current	$	81,297
	Deferred		(81,297	)
	Total	$	-
	The Company accounts for uncertainties in income taxes in accordance with FASB ASC Topic 740 “Accounting for Uncertainty in Income Taxes”. The Company has determined that there are no significant uncertain tax positions requiring recognition in its financial statements.
	In the event the Company is assessed for interest and/or penalties by taxing authorities, such assessed amounts will be classified in the financial statements as income tax expense. Tax years 2011 through 2013 remain subject to examination by Federal and state taxing authorities.

Stockholders_Equity

Stockholders Equity	9 Months Ended
	Sep. 30, 2014
Stockholders Equity [Abstract]	'
STOCKHOLDERS EQUITY	'
	6.         STOCKHOLDERS EQUITY
	On April 21, 2014 the Company issued 2 shares of Series A Preferred Stock to the two previous members of Payprotec. As long as a former member holds at least 9,000,000 shares of the Company’s common stock, than the member has the right to exchange his share of preferred stock for a 24.5% share of the membership interests of Payprotec upon a change of control in Payprotec (as defined).
	The Company granted 200,000 shares of common stock to TransBlue LLC in February 2014. The shares were granted in connection with the execution of an agreement by a Company subsidiary with TransBlue LLC whereby the two companies would provide a form of transaction processing generally known as “point of banking” processing solutions. The agreement also provides for the issuance of an additional 800,000 shares upon meeting certain operational goals. The Company does not presently expect these goals to be met nor the additional shares issued.

Stock_Options_and_Compensation

Stock Options and Compensation	9 Months Ended
	Sep. 30, 2014
Stock Options and Compensation [Abstract]	'
STOCK OPTIONS AND COMPENSATION	'
	7.         STOCK OPTIONS AND COMPENSATION
	On November 13, 2010 the Company’s Board of Directors (the “Board”) approved a stock plan pursuant to which the Company may grant incentive and non-statutory options to employees, non-employee members of the Board and consultants and other independent advisors who provide services to the Corporation.  The maximum shares of common stock which may be issued over the term of the plan shall not exceed 4,000,000 shares.  Awards under this plan are made by the Board of Directors or a committee of the Board.  Options under the plan are to be issued at the market price of the stock on the day of the grant except to those issued to holders of 10% or more of the Company’s Common Stock which is required to be issued at a price not less than 110% of the fair market value on the day of the grant.  Each option is exercisable at such time or times, during such period and for such numbers of shares shall be determined by the Plan Administrator.  However, no option shall have a term in excess of 10 years from the date of the grant.
	On May 13, 2014, The Company issued 2,732,804 shares of the Company’s Common Stock to each of two executives in connection with their employment agreements. One third of the shares vested upon grant and the balance vest ratably over a two year period. The Company recorded stock compensation expense in the amount of 78,113 and $357,087 for the quarter and nine months ended September 30, 2014 related to these grants.
	On August 28, 2014, the Company issued options for a total of 1,000,000 shares at an exercise price of $.09 pre share. The options vest ratably over 36 consecutive months with 5,555 shares vesting on the last day of each calendar month commencing with September 30, 2014, and 5,575 shares vesting on the last day of the 36th month. Compensation expense recorded for the quarter and nine months ended September 30, 2014 was $278

Acquisition_of_Subsidiary

Acquisition of Subsidiary	9 Months Ended
	Sep. 30, 2014
Acquisition of Subsidiary [Abstract]	'
ACQUISITION OF SUBSIDIARY	'
	8.         ACQUISITION OF SUBSIDIARY
	On April 21, 2014, the Company purchased 90% of the membership interests of Payprotec Oregon, LLC (d/b/a Securus Payments) (“Payprotec”) and its subsidiary Securus Consultants, LLC (“Securus”), through a Securities Exchange Agreement (the “Agreement”) with Mychol Robirds and Steven Lemma.
	In exchange for their membership interests in Payprotec and Securus, the Company issued to Messrs. Robirds and Lemma a total of 20,400,000 shares of the Company’s Common Stock and two shares of the Company’s Series A Preferred Stock.  Payprotec also entered into three year employment agreements (the “Employment Agreements”) with each of Messrs. Robirds and Lemma.
	Pursuant to a Securities and Exchange Agreement ("E-Cig Agreement") dated April 21, 2014 between the Company and E-Cig Ventures, LLC ("E-Cig"), the Company acquired the remaining 10% of the membership interests of Payprotec in exchange for the issuance of 2,000,000 shares of the Company's common stock and the agreement to guaranty a $1.5 million loan (the “Guaranty”) from Shadow Tree Income Fund A LP (“Shadow Tree”) to E-Cig (the "E-Cig Transaction"). As a result of the two transactions, the Company owns 100% of the membership interests of Payprotec.
	Payprotec focuses on servicing merchants primarily through its partnership with First Data Corporation and providing credit card processing services. Payprotec provides merchants with competitive pricing on processing fees and services, and leases credit card terminals to the merchants. Payprotec generates revenues through the sales of these leases, and through a percentage share in residual fees from the merchants’ processing volumes.
	The addition of Payprotec provides the Company with an established operational base as well as a sales force to facilitate the marketing and servicing to merchants for a variety of products in the merchant processing industry.
	The following is a summary of the estimated fair values of the assets acquired and liabilities assumed on April 22, 2014:
	Cash and cash equivalents	$	34,563
	Accounts receivable		234,131
	Inventory		55,414
	Prepaid expenses		68,785
	Fixed assets, net of depreciation		449,296
	Other long term assets		197,122
	Total assets		1,039,311
	Accounts payable		295,216
	Accrued compensation		67,663
	Other accrued liabilities		121,880
	Notes payable		2,438,260
	Other long term liabilities		17,383
	Total liabilities		2,940,402
	Fair value of net assets acquired	$	(1,901,091	)
	Fair value of stock issued	$	2,539,264
	Goodwill recognized on acquisition	$	4,440,355
	The fair value of the net assets acquired less the fair value of stock issued resulted in an amount of $4,440,355, which has been recorded as Goodwill on the Company’s consolidated balance sheet.
	The consolidated statements of operations for the three and nine months ended September 30, 2014 includes the financial results of Payprotec since the date of acquisition, April 22, 2014, through September 30, 2014. During this period, Payprotec’s revenues were $5,415,470 and its net income was $1,803,693.
	Pro Forma Financial Information
	The information that follows provides supplemental information about pro forma revenues and net income (loss) attributable to the Company as if the acquisition of Payprotec had been consummated as of January 1, 2013. Such information is unaudited and is based on estimates and assumptions which the Company believes are reasonable.
	These results are not necessarily indicative of the consolidated statements of operations in future periods or the results that would have actually been realized had the Company and Payprotec been a combined entity during 2014 and 2013.
	Nine Months Ended September 30,
	Selected Pro Forma Financial Information	2014			2013
	Revenues	$	9,492,358		$	8,884,509
	Net income (loss) attributable to the Company	$	(392,486	)	$	493,369
	Net income (loss) attributable to the Company per common share - basic and diluted	$	(0.0046	)	$	0.0078

Refinancing

Refinancing	9 Months Ended
	Sep. 30, 2014
Refinancing Disclosure [Abstract]	'
REFINANCING	'
	9.         REFINANCING
	On June 30, 2014, the Company executed new financing arrangements with BlueAcre Ventures LLC (“BAV”) whereby Payprotec sold $100,000 of its monthly residuals for an immediate cash payment of $2,800,000, recognized as a gain on the Company’s income statement. The Company also has the ability to receive additional cash payments (“Additional Cash Payments”) totaling $400,000 over the next three years based on certain performance goals.
	Simultaneous with the residual portfolio sale, BAV loaned $1.2 million to the Company under a promissory note bearing simple interest of 15% per year that may be reduced to as low as 11% per year (the “BAV Note”). Any interest rate reduction is conditioned on the achievement of certain milestones with respect to signing new merchant customer applications. The BAV Note is secured by current residuals and may be prepaid by the Company anytime during the first twelve months, subject to minimum prepayment penalties. In connection with the sale of the monthly residuals and the issuance of the BAV Note, Securus entered into a marketing agreement whereby it agreed to sign new customers for merchant processing services with an affiliate of BlueAcre. The ability of the Company to receive the Additional Cash Payments and interest rate reductions are tied to performance under the ISO agreement.
	On June 30, 2014, the Company entered into a Settlement and Release Agreement with E-Cig Ventures LLC (“E-Cig”), settling all amounts due and exercising its option to repurchase $200,000 of monthly portfolio residuals previously sold under the Residual Purchase Agreement and the related Option Agreement executed by Payprotec and E-Cig on January 28, 2014. Under the terms of the settlement, the Company paid $2.4 million in cash and issued a note to E-Cig for $300,000, payable in 12 equal monthly payments starting on October 1, 2014, at a six percent annual interest rate (the “Note”). Upon final payment of the Note, E-Cig will surrender 1,000,000 shares of the Company’s Common Stock originally issued to E-Cig in connection with the Company’s purchase of E-Cig’s 10% membership interest in Securus in April 2014. The Company also received a release from the Guaranty to Shadow Tree (see Note 8). As a result of this settlement, the Company recognized a gain of $175,101.

Property_and_Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2014
Property And Equipment [Abstract]	'
PROPERTY AND EQUIPMENT	'
	10.        PROPERTY AND EQUIPMENT
	Property and equipment consists of the following as of September 30, 2014:
		September 30, 2014
	Computer software	$	5,701
	Equipment		92,524
	Furniture & fixtures		51,352
	Vehicles		177,795
	Leasehold improvements		69,726
	Total cost		397,098
	Less accumulated depreciation and amortization		(14,203	)
	Property and equipment - net	$	382,895

Leases

Leases	9 Months Ended
	Sep. 30, 2014
Leases [Abstract]	'
LEASES	'
	11.       LEASES
	Payprotec leases its Oregon office facilities under an operating lease expiring in June 2017. Monthly lease payments range from $16,153 to $17,808 throughout the term of the lease.
	Payprotec leases its California office facilities under an operating lease expiring in March 2016. Monthly lease payments range from $6,059 to $6,426 throughout the term of the lease.
	Payprotec leases its Florida office facilities under an operating lease expiring in December 2016. Monthly lease payments range from $3,180 to $3,374 throughout the term of the lease.
	The Company executed a lease for its corporate offices in Irving Texas. The lease commences November 1, 2014 and has a term of 63 months with monthly payments ranging from $0 to $6,428.
	Total rent expense for the nine months ended September 30, 2014 was $176,359.
	The future minimum lease payments required under long-term operating leases as of September 30, 2014 are as follows:
	2015	$	387,471
	2016		343,751
	2017		181,118
	2018		75,648
	2019 and after		83,454
	Total	$	1,071,442

Notes_Payable

Notes Payable	9 Months Ended
	Sep. 30, 2014
Notes Payable [Abstract]	'
NOTES PAYABLE	'
	12.       NOTES PAYABLE
	The following summarizes the Company’s current outstanding notes payable.
	Note payable to BAV, due in monthly installments of $48,333 through May 2017, including simple interest at 15%, secured by $200,000 of the remaining residual portfolio	$	1,107,624
	Note payable to ECig, due in monthly		300,000
	installments of $26,207 beginning October 2014 through September 2015, including interest at 6%, secured by 1,000,000 shares of the Company's common stock
	Note payable to key employee for vehicle, due in monthly installments of $1,928 through June 2019, including interest at 5.34%, unsecured		96,876
	$100,000 Note payable to Payment Processing Technologies LLC due in monthly installments of $17,354 secured by a portion of the Company’s residual portfolio.		34,110
	Note payable to key employee for vehicle, due in monthly installments of $1,060 through October 2018, including interest at 1.90%, unsecured		49,936
	Total		1,588,546
	Less current portion		(694,113	)
	Long-term portion of notes payable	$	894,433
	Future maturities of notes as of September 30, 2014 are as follows:
	2014	$	186,157
	2015		612,260
	2016		486,464
	2017		259,878
	2018		32,397
	Thereafter		11,390
	Total	$	1,588,546

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	13.         RELATED PARTY TRANSACTIONS
	On January 14, 2013, the Company entered into an Agreement of Merger and Plan of Reorganization (the “Merger Agreement”) with Excel Business Solutions, Inc., a Delaware corporation (“EBSI”), and ECB Acquisition Corp., a newly formed, wholly-owned Delaware subsidiary (“Acquisition Sub”). In connection with this transaction, the Company issued 33,523,446 shares of Common Stock of which 6,789,641 was issued to current (or former) officers and directors of the Company.
	On January 14, 2014, Ruben Azrak, Chairman of the Board and then Interim Chief Executive Officer, advanced the Company $25,000.  This advance bears no interest and does not provide for a specific repayment date.
	In connection with its acquisition of Payprotec, the Company acquired an advance made by Payprotec to Securus Contact Systems, LLC (“SCS”) in the amount of $178,246 (see Note 8). SCS is owned by the former members of Payprotec who are currently key employees of the Company. The advance does not bear interest and has no formal terms of repayment. In addition, SCS leases certain office space for which Payprotec has provided a guaranty. Under the terms of the lease, SCS is required to make monthly lease payments ranging from $4,601 to $5,438 through February 2016. Under the guaranty, Payprotec would be required to make lease payments on behalf of SCS if SCS is not able to make the lease payments. Management does not expect Payprotec to make such payments. There is no recorded liability for potential losses under this guaranty The Company has two notes payable to the former members of Payprotec in the aggregate amount of $146,812 at September 30, 2014. Total interest paid to key employees for the nine months ended September 30, 2014 was $3,232. In addition, at September 30, 2014, the Company had a receivable outstanding from the former members for $69,519 related to personal expenses paid by Payprotec prior to its acquisition by the Company.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2014
Summary Of Significant Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and the instructions to Rule 10-01 of Regulation S-X of the Securities and Exchange Commission (the “SEC”).  Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.  In the opinion of management, these unaudited consolidated financial statements contain all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation of the results of the interim periods.  These unaudited consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.
Date of Management's Review of Subsequent Events	'
	Date of Management’s Review of Subsequent Events
	Subsequent events were considered through November 14, 2014, which is the date the financial statements were available to be issued.
Business Combinations	'
	Business Combinations
	Acquisitions are accounted for using the acquisition method of accounting. The purchase price of an acquisition is allocated to the assets acquired and liabilities assumed using the estimated fair values at the acquisition date. Transaction costs are expensed as incurred.
Goodwill	'
	Goodwill
	Goodwill represents the excess of acquisition cost over the fair value of net tangible and intangible assets acquired in connection with an acquisition. Goodwill is assessed for impairment annually or more frequently if circumstances indicate impairment may have occurred.
Revenue Recognition	'
	Revenue Recognition
	The Company’s revenue consists of proceeds from the sale of equipment leases of point of sale terminals and systems used to process credit and debit transactions. The Company records revenue when the sales process with respect to terminals and point of sale equipment is substantially complete.
	In addition, the Company receives a percentage of recurring monthly fees comprised of credit and debit card fees charged to merchants, net of association fees, otherwise known as Interchange, as well as certain service charges and convenience fees, for payment processing services, including authorization, capture, clearing, settlement and information reporting of electronic transactions.  Fees are calculated on either a percentage of the dollar volume of the transaction or a fixed fee or a hybrid of the two and are recognized at the time of the transaction.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	The Company considers all cash accounts, which are not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less as cash and cash equivalents.  The carrying amount of financial instruments included in cash and cash equivalents approximates fair value because of the short maturities for the instruments held.
Income Taxes	'
	Income Taxes
	Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to tax net operating loss carryforwards. The deferred tax assets and liabilities represent the future tax return consequences of these differences, which will either be taxable or deductible when assets and liabilities are recovered or settled, as well as operating loss carryforwards.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.  A valuation allowance is established against deferred tax assets when in the judgment of management, it is more likely than not that such deferred tax assets will not become available.  Because the judgment about the level of future taxable income is dependent to a great extent on matters that may, at least in part, be beyond the Company’s control, it is at least reasonably possible that management’s judgment about the need for a valuation allowance for deferred taxes could change in the near term.
Reclassification	'
	Reclassification
	Certain prior period amounts have been reclassified to conform to the current year’s presentation.
Accounts receivable	'
	Accounts receivable
	Accounts receivable represent contractual residual payments due from the Company's customers. These residual payments are determined based on the credit and debit card processing activity of merchants for which the Company initiated lease transactions. Based on collection experience and periodic reviews of outstanding receivables, management considers all accounts receivable to be fully collectible and accordingly, no allowance for doubtful accounts is required.
Inventory	'
	Inventory
	The Company accounts for inventory at the lower of cost (using the first-in first-out method) or market. Inventory consists entirely of terminals and point of sale equipment classified as finished goods.
Property and equipment	'
	Property and equipment
	Property and equipment is stated at cost less accumulated depreciation and amortization. Depreciation of property and equipment is calculated using the straight-line method over the estimated useful lives of the assets, which range from five to ten years. Leasehold improvements are amortized over the lesser of the expected term of the lease or the estimated useful life of the asset. Expenditures for repairs and maintenance are expensed as incurred.
Use of Estimates in the Preparation of Financial Statements	'
	Use of Estimates in the Preparation of Financial Statements
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.
	Material estimates that are particularly susceptible to significant change relate to the evaluation of deferred tax assets.

Income_Taxes_Tables

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2014
Income Taxes [Abstract]	'
Schedule of provision for income taxes	'
		Nine Months Ended September 30, 2014
	Income Tax Expense
	Current	$	81,297
	Deferred		(81,297	)
	Total	$	-

Acquisition_of_Subsidiary_Tabl

Acquisition of Subsidiary (Tables)	9 Months Ended
	Sep. 30, 2014
Acquisition of Subsidiary [Abstract]	'
Summary of the estimated fair values of the assets acquired and liabilites assumed	'
	Cash and cash equivalents	$	34,563
	Accounts receivable		234,131
	Inventory		55,414
	Prepaid expenses		68,785
	Fixed assets, net of depreciation		449,296
	Other long term assets		197,122
	Total assets		1,039,311
	Accounts payable		295,216
	Accrued compensation		67,663
	Other accrued liabilities		121,880
	Notes payable		2,438,260
	Other long term liabilities		17,383
	Total liabilities		2,940,402
	Fair value of net assets acquired	$	(1,901,091	)
	Fair value of stock issued	$	2,539,264
	Goodwill recognized on acquisition	$	4,440,355
Schedule of selected proforma financial information	'
	Six Months Ended June 30,
	Selected Pro Forma Financial Information	2014			2013
	Revenues	$	6,256,665		$	5,155,787
	Net Income (Loss) attributable to the Company	$	760,915		$	221,810
	Net Income (Loss) attributable to the Company per common share – basic and diluted	$	0.0097		$	0.0026

Property_And_Equipment_Tables

Property And Equipment (Tables)	9 Months Ended
	Sep. 30, 2014
Property And Equipment [Abstract]	'
Schedule of Property and equipment	'
		June 30,
		2014
	Equipment	$	95,602
	Furniture & fixtures		48,344
	Vehicles		224,269
	Leasehold improvements		84,363
	Total cost		452,578
	Less accumulated depreciation and amortization		(25,114	)
	Property and equipment - net	$	427,464

Leases_Tables

Leases (Tables)	9 Months Ended
	Sep. 30, 2014
Leases [Abstract]	'
Schedule of future minimum lease payments	'
	2015	$	387,471
	2016		343,751
	2017		181,118
	2018		75,648
	2019 and after		83,454
	Total	$	1,071,442

Notes_Payable_Tables

Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2014
Notes Payable [Abstract]	'
Schedule of notes payable	'
	Note payable to BAV, due in monthly installments of $48,333 through May 2017, including simple interest at 15%, secured by $200,000 of the remaining residual portfolio	$	1,107,624
	Note payable to ECig, due in monthly		300,000
	installments of $26,207 beginning October 2014 through September 2015, including interest at 6%, secured by 1,000,000 shares of the Company's common stock
	Note payable to key employee for vehicle, due in monthly installments of $1,928 through June 2019, including interest at 5.34%, unsecured		96,876
	$100,000 Note payable to Payment Processing Technologies LLC due in monthly installments of $17,354 secured by a portion of the Company’s residual portfolio.		34,110
	Note payable to key employee for vehicle, due in monthly installments of $1,060 through October 2018, including interest at 1.90%, unsecured		49,936
	Total		1,588,546
	Less current portion		(694,113	)
	Long-term portion of notes payable	$	894,433
Schedule of future maturities	'
	2014	$	186,157
	2015		612,260
	2016		486,464
	2017		259,878
	2018		32,397
	Thereafter		11,390
	Total	$	1,588,546

Organization_and_Operations_De

Organization and Operations (Details)	9 Months Ended
	Sep. 30, 2014
	Subsidiary
Organization and Operations (Textual)	'
Number of wholly owned subsidiaries	2
Membership interest percentage	100.00%

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Tax Expense	'	'	'	'
Current	($381,258)	'	$81,297	$5,843
Deferred	394,537	'	-81,297	'
Total income tax expense	($13,279)	'	'	$5,843

Income_Taxes_Details_Textual

Income Taxes (Details Textual) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Taxes (Textual)	'	'	'	'
Operating loss carryforwards, Valuation allowance	$1,278,648	'	$1,278,648	'
Deferred income tax benefit	$394,537	'	($81,297)	'
Operating loss carryforwards, Valuation allowance in percentage	'	'	100.00%	'

Stockholders_Equity_Details

Stockholders Equity (Details)	1 Months Ended	9 Months Ended
	Apr. 21, 2014	Sep. 30, 2014
		Transblue Llc [Member]
Stockholders Equity (Textual)	'	'
Common stock share issued description	'Company issued 2 shares of Series A Preferred Stock to the two previous members of Payprotec.	'
Preferred stock exchange description	'As long as a former member holds at least 9,000,000 shares of the Compnay's common stock, than the member has the right to exchange his share of preferred stock for a 24.5% share of the membership interests of Payprotec upon a change of control in Payprotec (as defined).	'
Common stock shares granted	'	200,000
Additional shares issued	'	800,000

Stock_Options_and_Compensation1

Stock Options and Compensation (Details) (USD $)	0 Months Ended		3 Months Ended	9 Months Ended
	13-May-14	Nov. 13, 2010	Sep. 30, 2014	Sep. 30, 2014	Aug. 28, 2014
Stock Options and Compensation (Textual)	'	'	'	'	'
Maximum shares of common stock issued over the term of the plan	'	4,000,000	'	'	'
Description of under stock option plan	'	'Options under the plan are to be issued at the market price of the stock on the day of the grant except to those issued to holders of 10% or more of the Company's Common Stock which is required to be issued at a price not less than 110% of the fair market value on the day of the grant.	'	'	'
Percentage of fair market value	'	110.00%	'	'	'
Description of term in excess	'	'	'	'	'
		No option shall have a term in excess of 10 years from the date of the grant.
Stock issued to executives	2,732,804	'	'	'	'
Shares vesting description	'One third of the shares vested upon grant and the balance vest ratably over a two year period.	'	'	'	'
Share-based compensation expense	'	'	$78,113	$357,087	'
Compensation expense	'	'	$278	$278	'
Shares issued for option agreements to five employees	'	'	'	'	1,000,000
Exercise price of options	'	'	'	'	$0.09
Stock option vest, One [Member]	'	'	'	'	'
Stock Options and Compensation (Textual)	'	'	'	'	'
Shares issued for vesting option	'	'	'	5,555	'
Stock option vest, Two [Member]	'	'	'	'	'
Stock Options and Compensation (Textual)	'	'	'	'	'
Shares issued for vesting option	'	'	'	5,575	'

Acquisition_of_Subsidiary_Deta

Acquisition of Subsidiary (Details) (USD $)	Sep. 30, 2014	Apr. 22, 2014	Dec. 31, 2013
Summary of the estimated fair values of the assets acquired and liabilities assumed	'	'	'
Cash and cash equivalents	'	$34,563	'
Accounts receivable	'	234,131	'
Inventory	'	55,414	'
Prepaid expenses	'	68,785	'
Fixed assets, net of depreciation	'	449,296	'
Other long term assets	'	197,122	'
Total assets	'	1,039,311	'
Accounts payable	'	295,216	'
Accrued compensation	'	67,663	'
Other accrued liabilities	'	121,880	'
Notes payable	'	2,438,260	'
Other long term liabilities	'	17,383	'
Total liabilities	'	2,940,402	'
Fair value of net assets acquired	'	-1,901,091	'
Fair value of stock issued	'	2,539,264	'
Goodwill recognized on acquisition	$4,440,355	$4,440,355	'

Acquisition_of_Subsidiary_Deta1

Acquisition of Subsidiary (Details 1) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Selected Pro Forma Financial Information	'	'
Revenues	$9,492,358	$8,884,509
Net Income (Loss) attributable to the Company	($392,486)	$493,369
Net Income (Loss) attributable to the Company per common share - basic and diluted	$0.00	$0.01

Acquisition_of_Subsidiary_Deta2

Acquisition of Subsidiary (Details Textual) (USD $)

3 Months Ended

9 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

1 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Apr. 22, 2014

Apr. 21, 2014

Dec. 31, 2013

Sep. 30, 2014

Apr. 21, 2014

Apr. 21, 2014

Apr. 21, 2014

Sep. 30, 2014

Apr. 21, 2014

Apr. 21, 2014

Common Stock [Member]

Employment Agreement [Member]

Employment Agreement [Member]

E-Cig Agreement [Member]

Payprotec Oregon LLC [Member]

Payprotec Oregon LLC [Member]

Payprotec Oregon LLC [Member]

Common Stock [Member]

Series A Preferred Stock [Member]

E-Cig Agreement [Member]

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares issued newly

'

'

'

'

'

'

'

1,428,570

20,400,000

2

'

'

'

2,000,000

Noncontrolling interest, Ownership percentage by noncontrolling owners

'

'

'

'

'

10.00%

'

'

'

'

'

'

'

'

Guaranty Liabilities

'

'

'

'

'

'

'

'

'

'

$1,500,000

'

'

'

Equity Method Investment, Ownership Percentage

100.00%

'

100.00%

'

'

'

'

'

'

'

'

'

90.00%

'

Revenues

3,235,694

111,634

5,436,959

190,134

'

'

'

'

'

'

'

5,415,470

'

'

Net income attributable to the Company

-1,113,502

-132,256

220,956

-614,625

'

'

'

'

'

'

'

1,803,693

'

'

Goodwill recognized on acquisition

$4,440,355

'

$4,440,355

'

$4,440,355

'

'

'

'

'

'

'

'

'

Refinancing_Details

Refinancing (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Apr. 21, 2014	Dec. 31, 2013
Refinancing (Textual)	'	'	'	'
Gain on sale of residual portfolio	'	$2,800,000	'	'
Other receivables	'	'	'	'
Gain on settlement of debt	'	175,101	'	'
Membership interests	'	'	24.50%	'
Blueacre Ventures Llc [Member]	'	'	'	'
Refinancing (Textual)	'	'	'	'
Gain on sale of residual portfolio	'	2,800,000	'	'
Monthly residuals	100,000	100,000	'	'
Note payable amount	1,200,000	1,200,000	'	'
Interest rate of note receivable	15.00%	15.00%	'	'
Interest rate, Minimum	'	11.00%	'	'
Additional Cash Payment Of Sale Securities	'	400,000	'	'
E Cig Ventures Llc [Member]	'	'	'	'
Refinancing (Textual)	'	'	'	'
Gain on settlement of debt	'	175,101	'	'
Membership interests	10.00%	10.00%	'	'
Repurchase of monthly portfolio residuals	'	$200,000	'	'
Settlement And Release Agreement Description	'	'	'	'
		Under the terms of the settlement, the Company paid $2.4 million in cash and issued a note to E-Cig for $300,000, payable in 12 equal monthly payments starting on October 1, 2014, at a six percent annual interest rate.

Property_and_Equipment_Details

Property and Equipment (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]	'	'
Total cost	$397,098	'
Less accumulated depreciation and amortization	-14,203	'
Property and equipment - net	382,895	'
Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment - net	92,524	'
Furniture and Fixtures [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment - net	51,352	'
Vehicles [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment - net	177,795	'
Leasehold Improvements [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment - net	69,726	'
Computer Software [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment - net	$5,701	'

Leases_Details

Leases (Details) (USD $)	Sep. 30, 2014
Future Minimum Lease Payments	'
2015	$387,471
2016	343,751
2017	181,118
2018	75,648
2019 and after	83,454
Total	$1,071,442

Leases_Details_Textual

Leases (Details Textual) (USD $)	9 Months Ended
	Sep. 30, 2014
Operating Loss Carryforwards [Line Items]	'
Rent expense	$176,359
Operating lease term	'63 months
Oregon [Member]	'
Operating Loss Carryforwards [Line Items]	'
Operating lease expiration date	30-Jun-17
Oregon [Member] | Maximum [Member]	'
Operating Loss Carryforwards [Line Items]	'
Monthly lease payments	17,808
Oregon [Member] | Minimum [Member]	'
Operating Loss Carryforwards [Line Items]	'
Monthly lease payments	16,153
California [Member]	'
Operating Loss Carryforwards [Line Items]	'
Operating lease expiration date	31-Mar-16
California [Member] | Maximum [Member]	'
Operating Loss Carryforwards [Line Items]	'
Monthly lease payments	6,426
California [Member] | Minimum [Member]	'
Operating Loss Carryforwards [Line Items]	'
Monthly lease payments	6,059
Florida [Member]	'
Operating Loss Carryforwards [Line Items]	'
Operating lease expiration date	31-Dec-16
Florida [Member] | Maximum [Member]	'
Operating Loss Carryforwards [Line Items]	'
Monthly lease payments	3,374
Florida [Member] | Minimum [Member]	'
Operating Loss Carryforwards [Line Items]	'
Monthly lease payments	3,180
Irving Texas [Member] | Maximum [Member]	'
Operating Loss Carryforwards [Line Items]	'
Monthly lease payments	6,428
Irving Texas [Member] | Minimum [Member]	'
Operating Loss Carryforwards [Line Items]	'
Monthly lease payments	$0

Notes_Payable_Details

Notes Payable (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Debt Instrument [Line Items]	'	'
Total	$1,588,546	'
Less current portion	-694,113	'
Notes payable - long term	894,433	'
Secured Debt [Member]	'	'
Debt Instrument [Line Items]	'	'
Total	1,107,624	'
Secured Debt One [Member]	'	'
Debt Instrument [Line Items]	'	'
Total	300,000	'
Unsecured Debt [Member]	'	'
Debt Instrument [Line Items]	'	'
Total	96,876	'
Secured Debt Two [Member]	'	'
Debt Instrument [Line Items]	'	'
Total	34,110	'
Unsecured Debt One [Member]	'	'
Debt Instrument [Line Items]	'	'
Total	$49,936	'

Notes_Payable_Details_1

Notes Payable (Details 1) (USD $)	Sep. 30, 2014
Future maturities of notes	'
2014	$186,157
2015	612,260
2016	486,464
2017	259,878
2018	32,397
Thereafter	11,390
Total	$1,588,546

Notes_Payable_Details_Textual

Notes Payable (Details Textual) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014
			Secured Debt [Member]	Secured Debt One [Member]	Unsecured Debt [Member]	Secured Debt Two [Member]	Unsecured Debt One [Member]
Notes Payable (Textual)	'	'	'	'	'	'	'
Notes payable	$694,113	'	'	'	'	'	'
Monthly installments	'	'	48,333	26,207	1,928	17,354	1,060
Secured Debt	'	'	$200,000	'	'	$100,000	'
Interest Rate	'	'	15.00%	6.00%	5.34%	'	1.90%
Issuance of common stock at .30 per share, Shares	'	'	'	1,000,000	'	'	'
Maturity date	'	'	31-May-17	'	30-Jun-19	'	31-Oct-18
Maturity date range, Start	'	'	'	31-Oct-14	'	'	'
Maturity date range, End	'	'	'	30-Sep-15	'	'	'

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)	Sep. 30, 2014	Jan. 14, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014
			Securus Contact Systems Llc [Member]	Securus Contact Systems Llc [Member]	Securus Contact Systems Llc [Member]
			Notespayable	Maximum [Member]	Minimum [Member]
Related Party Transactions (Textual)	'	'	'	'	'
Shares issued to current officers and directors of Excel Corp	'	6,789,641	'	'	'
Common stock shares issuable in conjunction with the acquisition of subsidiary	'	33,523,446	'	'	'
Advanced to chief executive officer	'	$25,000	'	'	'
Monthly lease payments	'	'	'	5,438	4,601
Interest paid	'	'	3,232	'	'
Personal expenses	'	'	69,519	'	'
Acquisition costs	'	'	178,246	'	'
Notes payable	$1,588,546	'	$146,812	'	'
Number of notes payable	'	'	2	'	'