Soul & Vibe Interactive Inactive 10-Q13 Nov 142014 Q3 Quarterly reportFinancial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2014	Nov. 07, 2014
Document Information [Line Items]	'	'
Entity Registrant Name	'Soul & Vibe Interactive Inc.	'
Entity Central Index Key	'0001515115	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Trading Symbol	'SOUL	'
Entity Common Stock, Shares Outstanding	'	30,651,827
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-14	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current Assets	'	'
Cash	$145,066	$114,429
Accounts Receivable	2,935	0
Debt Issue Cost	0	7,289
Prepaid Expenses	75,026	0
Total Current Assets	223,027	121,718
Fixed Assets	'	'
Furniture and Equipment	6,807	2,748
Accumulated Depreciation	-1,065	-191
Total Fixed Assets	5,742	2,557
Other Assets	'	'
Development Costs, net of accumulated amortization of $33,239 and $0 as of September 30, 2014 and December 31, 2013, respectively	344,266	169,000
Total Assets	573,035	293,275
Current Liabilities	'	'
Accounts payable	356,700	184,343
Accrued expenses	693	5,905
Note payable, related party	2,500	36,100
Convertible note payable, related party, net of discount of $1,374 and $5,397 as of September 30, 2014 and December 31, 2013, respectively	8,626	4,603
Convertible notes payable, net of discount of $16,869 and $74,136 as of September 30, 2014 and December 31, 2013, respectively	105,909	48,642
Convertible debentures, net of discount of $152,922 and $289,474 as of September 30, 2014 and December 31, 2013, respectively	57,745	78,948
Derivative liability	176,179	1,575,807
Total Current Liabilities	708,352	1,934,348
Shareholder's Deficit	'	'
Preferred Stock, $0.001 par value, 10,000,000 authorized, 130,000 issued and outstanding as of September 30, 2014 and December 31, 2013, respectively	130	130
Common Stock, $0.001 par value, 300,000,000 authorized, 30,651,827 and 15,918,840 issued and outstanding as of Septemeber 30, 2014 and December 31, 2013, respectively	30,652	15,919
Additional Paid-in Capital	3,026,267	668,268
Accumulated Deficit	-3,192,366	-2,325,390
Total Shareholder's Deficit	-135,317	-1,641,073
Total Liabilities & Shareholder's Deficit	$573,035	$293,275

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Capitalized Computer Software, Accumulated Amortization	$33,239	$0
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	130,000	130,000
Preferred stock, shares outstanding	130,000	130,000
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	30,651,827	15,918,840
Common stock, shares outstanding	30,651,827	15,918,840
Convertible Debentures [Member]	'	'
Debt Instrument, Unamortized Discount	152,922	289,474
Convertible Notes Payable [Member]	'	'
Debt Instrument, Unamortized Discount	16,869	74,136
Convertible Notes Payable [Member] \| Related Party [Member]	'	'
Debt Instrument, Unamortized Discount	$1,374	$5,397

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
Consolidated Statements of Operations (USD $)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues	$9,635	$0	$52,032	$0
Cost of Sales	-15,780	0	-48,838	0
Gross Profit (Loss)	-6,145	0	3,194	0
Operating Expenses	'	'	'	'
General & Administrative	71,182	98,056	408,546	279,499
Professional Fees	188,304	139,990	962,480	368,455
Total Operating Expenses	259,486	238,046	1,371,026	647,954
Operating Loss	-265,631	-238,046	-1,367,832	-647,954
Other Income (Expense)	'	'	'	'
Gain (Loss) on Derivative	-85,832	0	885,294	0
Loss on Extinguishment of Debt	-4,554	0	-76,360	0
Interest Expense	-44,948	-19,338	-308,078	-20,925
Total Other Income (Expense)	-135,334	-19,338	500,856	-20,925
Loss before Income Taxes	-400,965	-257,384	-866,976	-668,879
Income Taxes	0	0	0	0
Net Loss	($400,965)	($257,384)	($866,976)	($668,879)
Basic and Diluted Loss per Share	($0.01)	($0.02)	($0.04)	($0.05)
Weighted Average Shares Outstanding	26,884,507	15,353,098	21,925,487	13,502,074

Consolidated_Statement_of_Chan

Consolidated Statement of Changes in Shareholder's Deficit (USD $)	Total	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]
Balance at Dec. 31, 2013	($1,641,073)	$15,918,840	$130,000	$668,268	($2,325,390)
Balance (in shares) at Dec. 31, 2013	'	15,919	130	'	'
Share issuances for cash	375,355	2,239,910	0	373,115	0
Share issuances for cash (in shares)	'	2,240	0	'	'
Share-based consulting expense	481,882	2,624,233	0	479,258	0
Share-based consulting expense (in shares)	'	2,624	0	'	'
Shares issued for prepaid expenses	315,326	2,571,750	0	312,754	0
Shares issued for prepaid expenses (in shares)	'	2,572	0	'	'
Shares issued for software development costs	36,765	139,320	0	36,626	0
Shares issued for software development costs (in shares)	'	139	0	'	'
Cashless exercise of warrants	0	277,777	0	-278	0
Cashless exercise of warrants (in shares)	'	278	0	'	'
Converted debenture principal and accrued interest	1,030,746	6,879,997	0	1,023,866	0
Converted debenture principal and accrued interest (in shares)	'	6,880	0	'	'
Warrants issued upon refinance of debt recorded as debt discount	22,941	0	0	22,941	0
Warrant-based consulting expense	39,674	0	0	39,674	'
Wages, rent and interest contributed to capital	70,043	0	0	70,043	0
Net Loss	-866,976	0	0	0	-866,976
Balance at Sep. 30, 2014	($135,317)	$30,651,827	$130,000	$3,026,267	($3,192,366)
Balance (in shares) at Sep. 30, 2014	'	30,652	130	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
Consolidated Statements of Cash Flows (USD $)	Sep. 30, 2014	Sep. 30, 2013
Cash Flows from Operating Activities	'	'
Net Loss	($866,976)	($668,879)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation	874	0
Amortization	316,848	18,821
Wages and interest contributed to capital	70,043	63,210
Common stock and warrants issued for services	521,556	259,367
Gain on derivative	-885,294	0
Loss on extinguishment of debt	76,360	0
Changes in Operating Assets and Liabilites:	'	'
Increase in accounts receivable	-2,935	0
Decrease in prepaid expenses	240,300	0
Increase in accounts payable	164,857	184,011
Increase in accrued interest	21,548	0
Net cash used in operating activities	-342,819	-143,470
Cash Flows from Investing Activities	'	'
Cash acquired in business combination	0	2,149
Purchased of fixed assets	-4,059	0
Cash paid for development costs	-164,240	0
Net cash provided by (used in) investing activities	-168,299	2,149
Cash Flows from financing activities	'	'
Proceeds from note payable, related party	0	6,600
Repayment of related party notes payable	-33,600	0
Proceeds from the issuance of convertible debenture and notes payable	200,000	119,500
Proceeds from sale of common stock and warrants, net of offering costs	375,355	100,000
Net cash provided by financing activities	541,755	226,100
Net increase in cash	30,637	84,779
Cash Balance at Beg of Period	114,429	125
Cash Balance at End of Period	145,066	84,904
Supplemental Disclosure of Cash Flow Information	'	'
Cash paid for interest	0	0
Cash paid for income taxes	0	0
Supplemental Disclosure of NonCash Transactions	'	'
Capital stock issued for software development costs	36,765	0
Software development costs financed by accounts payable	7,500	0
Accrued interest converted to capital stock	26,760	0
Debenture principal converted to capital stock	368,422	0
Debt discount removed upon extinguishment of debt	104,415	0
Derivative liability removed upon extinguishment of debt	663,619	0
Capital stock issued for prepaid expenses	315,326	0
Warrants issued upon refinance of debt recorded as debt discount	22,941	0
Fair value of derivative conversion option recorded as debt discount	149,285	0
Discount on issuance of convertible debenture	$10,667	$0

Nature_of_Operations_and_Conti

Nature of Operations and Continuance of Business	9 Months Ended
Nature of Operations and Continuance of Business	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	Note 1 - Nature of Operations and Continuance of Business

	The unaudited interim consolidated financial statements included herein have been prepared by Soul and Vibe Interactive Inc. (“SVI”) and its wholly owned subsidiary Soul and Vibe Entertainment, Inc., a Nevada corporation (“Soul,” and collectively with SVI, the “Company”) in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (the “SEC”). These interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Form 10-K for the year ended December 31, 2013, as filed with the SEC. We believe that all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein and that the disclosures made are adequate to make the information not misleading. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the consolidated financial statements which would substantially duplicate the disclosure contained in the audited consolidated financial statements for the most recent fiscal year as reported in Form 10-K have been omitted.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2014
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	Note 2 - Summary of Significant Accounting Policies

	Derivative Instruments

	The Company accounts for derivative instruments in accordance with ASC Topic 815, Derivatives and Hedging, all derivative instruments are reflected as either assets or liabilities at fair value in the balance sheet. The Company uses estimates of fair value to value its derivative instruments. Fair value is defined as the price to sell an asset or transfer a liability in an orderly transaction between willing and able market participants. In general, the Company’s policy in estimating fair values is to first look at observable market prices for identical assets and liabilities in active markets, where available. When these are not available, other inputs are used to model fair value such as prices of similar instruments, yield curves, volatilities, prepayment speeds, default rates and credit spreads (including for the Company’s liabilities), relying first on observable data from active markets. Additional adjustments may be made for factors including liquidity, credit, bid/offer spreads, etc., depending on current market conditions. Transaction costs are not included in the determination of fair value. When possible, the Company seeks to validate the model’s output to market transactions. Depending on the availability of observable inputs and prices, different valuation models could produce materially different fair value estimates. The values presented may not represent future fair values and may not be realizable. The Company categorizes its fair value estimates in accordance with ASC 820 based on the hierarchical framework associated with the three levels of price transparency utilized in measuring financial instruments at fair value as discussed above.

	Revenue Recognition

	The Company primarily digitally distributes its products through (an) online merchants / portal service(s). The Company recognizes revenue at the “on demand” point of sale by the customer and recognizes a receivable. (For the purposes of digital distribution, customer is equivalent to end consumer.) The portal service(s) track product sales on a daily / near-daily basis. Every two weeks, monthly, or quarterly (depending upon the digital merchant / portal service) payment is remitted to the Company. Ownership of product is transferred to the customer with a no refund, no return policy, as set by the online portal service(s). For retail distributed products (pick-ups and select licensed-brand games), the Company recognizes revenue through traditional retail "sell-in" and "sell-through." Receivables are logged based on "sell-through" reports from retailers and distributors. Based on the distributor, product sales are tracked on a monthly basis. On average, between thirty (30) to forty-five (45) days following the end of a month, the distributor remits payment to the Company. Ownership of product is transferred to the customer (end user) with a no refund, no return policy, as set by individual retailers.

	Basic Loss Per Share

	The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding.

	Development Costs

	The Company capitalizes all game software development costs once upon reaching the application development stage, management has authorized and committed funding to the project and it is probable that the project will be completed. Costs that are capitalized are primarily fees paid to consultants in the form of cash and common stock of the Company. Capitalization ceases no later than the point at which the project is substantially complete and ready for its intended use, generally after all substantial testing is completed.

	Capitalized software development costs are amortized over the estimated useful life of 5 years, using the greater of the straight-line method or the ratio of current revenues to total projected future revenues. Amortization expense related to capitalized software development costs for the three and nine month periods ending September 30, 2014 was $12,822 and $33,239, respectively, and $0 for the three and nine month periods ending September 30, 2013.

	Fair Value of Financial Instruments

	ASC 820, Fair Value Measurements,(ASC 820) and ASC 825, Financial Instruments (ASC 825), requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value:

	Level 1 - Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

	Level 2 - Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

	Level 3 - Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

	The Company’s financial instruments consist principally of cash, accounts payable, notes, convertible notes, accrued liabilities, and derivative liabilities. The recorded values of financial instruments other than the derivative liability approximate their current fair values because of their nature and respective maturity dates or durations. The derivative liability is measured at fair value.

Going_Concern

Going Concern	9 Months Ended
Going Concern	Sep. 30, 2014
Going Concern [Abstract]	'
Going Concern [Text Block]	'
	Note 3 - Going Concern

	The accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America, which contemplate continuation of the Company as a going concern. This basis of accounting contemplates the recovery of the Company's assets and the satisfaction of its liabilities in the normal course of business. Through September 30, 2014, the Company had incurred cumulative losses of $3,192,366 since inception. Additionally, the Company has accumulated significant losses, has negative working capital, and a deficit in shareholder’s equity. All of these items raise substantial doubt about its ability to continue as a going concern. In view of these matters, recoverability of a major portion of the recorded asset amounts shown in the accompanying balance sheet is dependent upon continued operations of the Company, which in turn is dependent upon the Company's ability to raise additional capital and generate revenues from its operations. The financial statements do not include classification of recorded asset amounts or amounts and classification of liabilities that might be necessary, should the Company be unable to continue as a going concern.

	Management has taken the following steps to revise its operating and financial requirements, which it believes are sufficient to provide the Company with the ability to continue as a going concern. Management devoted considerable effort during the nine month period ended September 30, 2014, towards (i) obtaining additional equity financing, (ii) evaluation of its distribution and marketing methods, and (iii) identifying and negotiating development/publishing and product acquisition opportunities for the Company. In addition, the Company began to generate its first revenues in the first quarter of 2014 and has continued to generate revenue in the second and third quarters of 2014.

	Management's plans with respect to alleviating the adverse financial conditions that caused the Company’s independent auditors to express substantial doubt about the Company's ability to continue as a going concern are as follows:

	Management requires $2.5M to $3.0M in capitalization in order to begin execution of its business plan and to continue operations. This capital, if raised, would be utilized over a twelve-month period. The capitalization will cover the acquisition of pick-ups (depending on the value of the capitalization, also the development of a proprietary intellectual property (IP) product) along with the release of the games as well as the marketing and public relations (PR) expenses associated with bringing them to market on a variety of hardware platforms that include: video game consoles, mobiles devices, and personal computers. The anticipated number of pick-ups is two. The capitalization would also cover general and administrative expenses, operational expenses and will allow the Company to secure an initial number of premium full-time employees. The Company is currently evaluating capitalization opportunities that are compatible with its growth plans and business model. Additional capitalization (beyond the identified $2.5M to $3.0M; cumulatively of $5.0M) would allow the Company to pursue development of multiple projects “from scratch” and publish them in a “staggered” release, as per its current three-year business plan.

	During the nine months ended September 30, 2014 the Company completed the development of, and released into the market, two products: Timeless Gems and Striker Rush: Champion Edition. Timeless Gems was released on Facebook, through Apple’s App Store for iPhone, iPad, and iPod Touch mobile devices, and through Google Play for Android devices. Striker Rush: Champion Edition was released through Apple’s App Store for iPhone, iPad, and iPod Touch mobile devices, and through Google Play and Amazon.com for Android devices in concert with its development partner, 1DER Entertainment. In addition to the development and release of the Timeless Gems product, two packages of expansion content for Timeless Gems were developed and released during the nine months ended September 30, 2014. A third package of expansion content for Timeless Gems was developed during the three months ended September 30, 2014 but this package has not yet been released. It is anticipated that this third expansion package will be released during the 1^st quarter of 2015.

	During the nine months ended September 30, 2014, the Company also continued the development of additional products that, as of September 30, 2014, have not been publically announced. It is anticipated that these products will be released into the market in the first quarter of 2015 on the following hardware platforms: Facebook, through Apple’s App Store for iPhone, iPad, and iPod Touch mobile devices, through Google Play and Amazon.com for Android devices, and on the Windows Mobile Platform with anticipated future support for Xbox Live, as a feature set, primarily to coincide with Microsoft’s launch of the Windows 10 OS platform.

	During the nine months ended September 30, 2014, the Company licensed Timeless Gems and Striker Rush: Champion Edition to Tanjarine, a subsidiary of TouchTunes, the largest provider of in-venue music and entertainment throughout North America. Tanjarine is the first integrated tabletop ordering, entertainment and pay-at-the-table solution to combine 10" proprietary tabletop tablets with server handhelds, which expedite service, payment, and second screen televisions. The platform provides guests with menu and entertainment options, portability that eliminates the constraints of one-tablet-per-table installations, and other innovations that help increase restaurant efficiency and average check size. Customizable for bars and restaurants, Tanjarine’s catalog of entertainment offers games, music and content that targets everyone from families to sports fans to couples and more. Many of the games also enable guests to play with a friend or connect the tabletop tablets to second screen televisions located throughout a venue, creating a more interactive gaming experience. It is anticipated that the Company will receive licensing revenue from Tanjarine as Tanjarine purchases product installs of the Company’s products for play on their proprietary hardware.

Notes_Payable_and_Convertible_

Notes Payable and Convertible Notes Payable - Related Party	9 Months Ended
Notes Payable and Convertible Notes Payable - Related Party	Sep. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	Note 4 - Notes Payable and Convertible Notes Payable - Related Party

	Notes Payable

	During the nine month period ended September 30, 2014, the Company paid the remaining balance of $33,600 due on a loan payable to an officer of the Company. This loan was established pursuant to an agreement dated July 14, 2011, as amended on December 31, 2012. The loan was unsecured, was due on demand and bore interest at 3.5% per annum. Accrued interest was $0 as of September 30, 2014, as interest for this loan payable was accounted as contributed to capital. In addition, an amount of $2,500 was paid by the officer to a third party vendor on behalf of the Company. This amount is reimbursable to the officer, and has been included in the note payable related party balance as of September 30, 2014. The amount is unsecured and bears no interest.

	Convertible Notes Payable

	During July 2013, the Company received $9,000 in exchange for a Convertible Note with a maturity value of $10,000 and a warrant to purchase up to 33,334 shares of the Company’s common stock for a period of two years at a price of $0.60 per share. The convertible note is unsecured, due one year from the date of issue and accrues interest at a rate of approximately 10% per annum. During August 2014 an agreement was signed extending the due date of the convertible note to February 2015. Pursuant to this agreement, the holder was issued a warrant to purchase 40,000 additional shares of the Company’s common shares for a period of two years at a price of $0.06 per share.

	The Company valued the initial warrant and beneficial conversion feature of the convertible note at $10,000, which was recorded as a discount to the convertible note. This discount was being amortized over the initial life of the convertible note, which expired in July 2014. The Company valued the additional warrant at $1,728, which was recorded as a discount to the convertible note. This discount is being amortized over the remaining life of the convertible note or until such time as the convertible note is repaid or converted, or upon exercise of the warrants. During the three and nine months ended September 30, 2014, the Company amortized $793 and $5,766 of this debt discount to interest expense, respectively.

Convertible_Notes_Payable

Convertible Notes Payable	9 Months Ended
Convertible Notes Payable	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	Note 5 - Convertible Notes Payable

	Convertible Notes Payable

	During August 2013, the Company received a total of $110,500 in exchange for three convertible notes with a maturity values totaling $122,778 and warrants to purchase up to 245,556 shares of the Company’s common stock for a period of two years at a price of $0.75 per share. The convertible notes are unsecured, due one year from the date of issue and accrue interest at a rate of approximately 10% per annum. During August 2014 an agreement was signed extending the due date of the convertible notes to February 2015. Pursuant to this agreement, the holders were issued warrants to purchase 491,112 additional shares of the Company’s common shares for a period of two years at a price of $0.06 per share.

	The Company valued the initial warrants and beneficial conversion features of the convertible notes at $122,778, which was recorded as a discount to the convertible notes. This discount was being amortized over the initial life of the convertible notes, which expired in August 2014. The Company valued the additional warrants at $21,214, which was recorded as a discount to the convertible note. This discount is being amortized over the remaining life of the convertible notes or until such time as the convertible notes are repaid or converted, or upon exercise of the warrants. During the three and nine months ended September 30, 2014, the Company amortized $17,763 and $78,481 of this debt discount to interest expense, respectively.

	Convertible Debentures

	During October and November 2013, the Company received a total of $350,000 in exchange for two convertible debentures with maturity values totaling $368,422, due in July and August of 2014. The Debentures accrued interest at a rate of approximately 10% per annum, were convertible into shares of the Company’s common stock at the option of the holder at a conversion price per share equal to the lesser of the trading price on the date immediately preceding the conversion date, or an amount equal to 60% of the lowest trading price for the ten trading days immediately preceding the conversion date, subject to a floor of 40% of the trading price on the day prior to conversion. The Convertible Debentures were subject to adjustment for stock splits, reverse stock splits, stock dividends and other similar transactions and subject to the terms of the Debenture. The Company was allowed to redeem the Debentures, subjected to prior notice to the Investors, by paying an amount equal to 130% of the principal and interest payable under the Debentures. During May of 2014, the convertible debenture agreement was amended to reflect a conversion price equal to 35% of the lowest trading price for the ten trading days immediately preceding the conversion date with no floor. During the nine months ended September 30, 2014, the entire amount of principal and accrued interest related to the debentures was converted into common shares of the Company.

	Due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options embedded in the Convertible Debentures, the conversion options were deemed and classified as derivative liabilities, recorded at fair value. The Company valued the convertible debentures at $368,422, which was recorded as a discount to the convertible debentures. This discount was being amortized over the life of the convertible debenture. During the three and nine months ended September 30, 2014, the Company amortized $8,247 and $185,060 of this debt discount to interest expense, respectively.

	During September 2014, the Company received a total of $200,000 in exchange for a convertible debenture with a maturity value of $210,667, due in June of 2015. The Debenture accrues interest at a rate of approximately 10% per annum, is convertible into shares of the Company’s common stock at the option of the holder at a conversion price per share equal to the lesser of the trading price on the date immediately preceding the conversion date, or an amount equal to 60% of the lowest trading price for the ten trading days immediately preceding the conversion date. The Convertible Debenture is subject to adjustment for stock splits, reverse stock splits, stock dividends and other similar transactions and subject to the terms of the Debenture. The Company may redeem the Debentures, subject to prior notice to the Investors, by paying an amount equal to 100% - 130% of the principal and interest payable under the Debentures, depending on when the prepayment option is exercised.

	Due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion option embedded in the Convertible Debenture, the conversion option is deemed and classified as derivative liability, recorded at fair value. The Company valued the conversion option at $149,285, which was recorded as a discount to the convertible debenture. This discount is being amortized over the life of the convertible debenture or until such time as the convertible debenture is repaid or converted. During the three and nine months ended September 30, 2014, the Company amortized $7,031 of the debt discount to interest expense.

Derivative_Liabilities

Derivative Liabilities	9 Months Ended
	Sep. 30, 2014
General Discussion of Derivative Instruments and Hedging Activities [Abstract]	'
Derivative Instruments and Hedging Activities Disclosure [Text Block]	'
	Note 6 – Derivative Liabilities

	The Company analyzed the conversion options embedded in the Convertible Debentures for derivative accounting consideration under ASC 815 and determined that the instruments embedded in the above referenced Convertible Debentures should be classified as liabilities and recorded at fair value. Additionally, the above referenced Convertible Debentures contain dilutive issuance clauses. Under these clauses, based on future issuances of The Company’s common stock or other convertible instruments, the conversion price of the above referenced Convertible Debentures can be adjusted downward. The fair values of the conversion option instruments were determined using a Black-Scholes option-pricing model. Upon the issuance dates of the above referenced Convertible Debentures issued in October and November of 2013, $368,422 was recorded as debt discount and $135,652 was recorded as day one loss on derivative liability. At September 30, 2014, the conversion options were valued at $0. Upon the issuance date of the above reference Convertible Debenture issued in September of 2014, $149,285 was recorded as a debt discount. At September 30, 2014, the conversion option was valued at $176,179.

	The Company valued the Convertible Debenture conversion option derivatives using the Black-Scholes option-pricing model using the following level 3 input assumptions: (1) risk-free interest rate of 0.03%, (2) lives of 0.72 years, (3) expected volatility of 157%, (4) zero expected dividends, (5) conversion prices as set forth in the Convertible Debentures, and (6) the common stock price of the underlying shares on the valuation date.

	The following table summarizes the derivative liabilities included in the balance sheet at September 30, 2014:

	Conversion option derivative liabilities December 31, 2013	$	1,575,807
	Addition of new conversion option derivatives		149,285
	Reclassification of conversion option derivative to gain on extinguishment of debt		-663,619
	Change in fair value		-885,294
	Balance at September 30, 2014	$	176,179

Common_Stock_and_Common_Stock_

Common Stock and Common Stock Warrants	9 Months Ended
	Sep. 30, 2014
Stockholders Equity Note [Abstract]	'
Common Stock And Warrants Disclosure [Text Block]	'
	Note 7 – Common Stock and Common Stock Warrants

	Common Stock

	During January 2014, the Company sold an aggregate of 500,000 shares of its Common Stock to an accredited investor for an aggregate purchase price of $50,000. In addition and pursuant to the stock purchase agreement, an additional 300,000 shares were issued to the investor in July 2014. The Company also sold an aggregate of 650,000 shares of its Common Stock to another accredited investor for an aggregate purchase price of $130,000. Under this stock purchase agreement, the investor was also issued warrants to purchase up to 700,000 shares of its Common Stock. Both of these stock sales were pursuant to Rule 506 of Regulation D under the Securities Act.

	During January 2014, the Company also completed the initial closing of a private placement financing transaction with an accredited investor, pursuant to a Securities Purchase Agreement. Pursuant to the Purchase Agreement, the Investor purchased 300,000 shares of the Company’s Common Stock for a per share purchase price of $0.29 per share. Each per share purchase price will be based on the average trading price of such shares for the 5 trading days prior to the closing (provided that certain conditions are met), and accordingly the Company received aggregate gross proceeds of $87,000, excluding transaction costs, fees and expenses. On February 27, 2014, the investor purchased an additional 300,000 shares for a per share purchase price of $0.2625 with the Company receiving aggregate gross proceeds of $78,750, excluding transaction costs, fees and expenses. During March, 2014, the investor purchased an additional 189,910 shares for a per share purchase price of $0.235 with the Company receiving aggregate gross proceeds of $44,629, excluding transaction costs, fees and expenses. The Investor originally agreed to purchase up to an additional 3,300,000 shares on a monthly basis, subject to the fulfillment of certain conditions as more fully described in the Purchase Agreement, between the date of the Purchase Agreement and the one-year anniversary thereof. As a result, the investor is entitled to purchase up to an additional 2,510,090 shares of common stock during the term of the Purchase Agreement.

	During the three and nine months ended September 30, 2014, pursuant to terms of their individual consulting agreements, the Company’s advisory board members were issued a total of 378,930 and 522,852 shares of common stock for services, respectively. The total market value of the shares issued for advisory services was $51,839, equivalent to approximately $1,000 for each month of service per member.

	The Company issued 2,162,524 and 4,812,451 common shares to individuals for consulting services rendered and software development costs incurred for the three and nine months ended September 30, 2014, respectively. The total market value of the shares issued for consulting services was $745,369, $315,326 of which was recorded as prepaid expenses and $430,043 of which is included in professional fees on the statement of operations for the nine months ended September 30, 2014. The total market value of the shares issued for software development costs was $36,765, which is included in development costs on the balance sheet.

	During the nine months ended September 30, 2014 $368,422 of debenture principal, as described in Note 5, and $26,760 of related accrued interest were converted into 6,879,997 common shares.

	Common Stock Warrants

	During the nine months ended September 30, 2014, the Company issued a warrant to purchase 700,000 shares of common shares, as noted above. The warrant is exercisable after the date of the grant, and is exercisable at a price of $0.25 per share and expire five-years from the date of grant.

	The Company valued its warrants using the Black-Scholes option-pricing model. Assumptions used during the nine months ended September 30, 2014 include (1) risk-free interest rates between 0.51% and 1.72%, (2) lives between 2 and 5 years, (3) expected volatility of between 160% and 246%, (4) zero expected dividends, (5) conversion prices as set forth in the related instruments, and (6) the common stock price of the underlying share on the valuation dates.

	During the nine months ended September 30, 2014, a previously issued warrant agreement issued during May, 2013 was amended. The amendment changed the exercise price of the warrant to $0.10 per share post adjustment pursuant to the reverse stock split which occurred during August 2013. Except as modified by this amendment, all of the terms and conditions of the warrant shall remain in full force and effect.

	During the nine months ended September 30, 2014, an investor exercised, on a cashless basis, a portion of a then outstanding warrant and received in consideration therefor an aggregate of 277,777 shares of Common Stock.

	During the nine months ended September 30, 2014 the Company issued a warrant to purchase 250,000 shares of common shares. The warrant is exercisable after the date of the grant, and is exercisable at a price of $0.10 per share and expire five-years from the date of grant.

	During the three months ended September 30, 2014 the Company issued warrants to purchase 531,112 shares of common shares, as described in notes 4 and 5. The warrants are exercisable after the date of the grant, are exercisable at a price of $0.06 per share, and expire two years from the date of grant.

	The following table summarizes the outstanding warrants and associated activity for the three months ended September 30, 2014:

						Weighted
						Average
		Number of		Weighted		Remaining
		Warrants		Average		Contractual
		Outstanding		Price		Life
	Balance, June 30, 2014		1,228,890	$	0.33		3.73
	Granted		531,112		0.06		1.91
	Exercised		-		-		-
	Expired		-		-		-
	Balance, September 30, 2014		1,760,002	$	0.25		3

Subsequent_Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	Note 8 – Subsequent Events

	The Company has evaluated subsequent events through November 13, 2014, the date on which the financial statements were available to be issued.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2014
Accounting Policies [Abstract]	'
Derivatives, Policy [Policy Text Block]	'
	Derivative Instruments

	The Company accounts for derivative instruments in accordance with ASC Topic 815, Derivatives and Hedging, all derivative instruments are reflected as either assets or liabilities at fair value in the balance sheet. The Company uses estimates of fair value to value its derivative instruments. Fair value is defined as the price to sell an asset or transfer a liability in an orderly transaction between willing and able market participants. In general, the Company’s policy in estimating fair values is to first look at observable market prices for identical assets and liabilities in active markets, where available. When these are not available, other inputs are used to model fair value such as prices of similar instruments, yield curves, volatilities, prepayment speeds, default rates and credit spreads (including for the Company’s liabilities), relying first on observable data from active markets. Additional adjustments may be made for factors including liquidity, credit, bid/offer spreads, etc., depending on current market conditions. Transaction costs are not included in the determination of fair value. When possible, the Company seeks to validate the model’s output to market transactions. Depending on the availability of observable inputs and prices, different valuation models could produce materially different fair value estimates. The values presented may not represent future fair values and may not be realizable. The Company categorizes its fair value estimates in accordance with ASC 820 based on the hierarchical framework associated with the three levels of price transparency utilized in measuring financial instruments at fair value as discussed above.

Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition

	The Company primarily digitally distributes its products through (an) online merchants / portal service(s). The Company recognizes revenue at the “on demand” point of sale by the customer and recognizes a receivable. (For the purposes of digital distribution, customer is equivalent to end consumer.) The portal service(s) track product sales on a daily / near-daily basis. Every two weeks, monthly, or quarterly (depending upon the digital merchant / portal service) payment is remitted to the Company. Ownership of product is transferred to the customer with a no refund, no return policy, as set by the online portal service(s). For retail distributed products (pick-ups and select licensed-brand games), the Company recognizes revenue through traditional retail "sell-in" and "sell-through." Receivables are logged based on "sell-through" reports from retailers and distributors. Based on the distributor, product sales are tracked on a monthly basis. On average, between thirty (30) to forty-five (45) days following the end of a month, the distributor remits payment to the Company. Ownership of product is transferred to the customer (end user) with a no refund, no return policy, as set by individual retailers.

Earnings Per Share, Policy [Policy Text Block]	'
	Basic Loss Per Share

	The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding.

Research, Development, and Computer Software, Policy [Policy Text Block]	'
	Development Costs

	The Company capitalizes all game software development costs once upon reaching the application development stage, management has authorized and committed funding to the project and it is probable that the project will be completed. Costs that are capitalized are primarily fees paid to consultants in the form of cash and common stock of the Company. Capitalization ceases no later than the point at which the project is substantially complete and ready for its intended use, generally after all substantial testing is completed.

	Capitalized software development costs are amortized over the estimated useful life of 5 years, using the greater of the straight-line method or the ratio of current revenues to total projected future revenues. Amortization expense related to capitalized software development costs for the three and nine month periods ending September 30, 2014 was $12,822 and $33,239, respectively, and $0 for the three and nine month periods ending September 30, 2013.

Fair Value of Financial Instruments, Policy [Policy Text Block]	'
	Fair Value of Financial Instruments

	ASC 820, Fair Value Measurements,(ASC 820) and ASC 825, Financial Instruments (ASC 825), requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value:

	Level 1 - Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

	Level 2 - Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

	Level 3 - Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

	The Company’s financial instruments consist principally of cash, accounts payable, notes, convertible notes, accrued liabilities, and derivative liabilities. The recorded values of financial instruments other than the derivative liability approximate their current fair values because of their nature and respective maturity dates or durations. The derivative liability is measured at fair value.

Derivative_Liabilities_Tables

Derivative Liabilities (Tables)	9 Months Ended
Derivative Liabilities (Tables)	Sep. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Derivative Instruments Included in Trading Activities [Table Text Block]	'
	The following table summarizes the derivative liabilities included in the balance sheet at September 30, 2014:

	Conversion option derivative liabilities December 31, 2013	$	1,575,807
	Addition of new conversion option derivatives		149,285
	Reclassification of conversion option derivative to gain on extinguishment of debt		-663,619
	Change in fair value		-885,294
	Balance at September 30, 2014	$	176,179

Common_Stock_and_Common_Stock_1

Common Stock and Common Stock Warrants (Tables)	9 Months Ended
Common Stock and Common Stock Warrants (Tables)	Sep. 30, 2014
Stockholders Equity Note [Abstract]	'
Disclosure Of Warrant [Table Text Block]	'
	The following table summarizes the outstanding warrants and associated activity for the three months ended September 30, 2014:

						Weighted
						Average
		Number of		Weighted		Remaining
		Warrants		Average		Contractual
		Outstanding		Price		Life
	Balance, June 30, 2014		1,228,890	$	0.33		3.73
	Granted		531,112		0.06		1.91
	Exercised		-		-		-
	Expired		-		-		-
	Balance, September 30, 2014		1,760,002	$	0.25		3

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Details Textual) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Summary Of Significant Accounting Policies [Line Items]	'	'	'	'
Capitalized Computer Software, Amortization	$12,822	$0	$33,239	$0
Software and Software Development Costs [Member]	'	'	'	'
Summary Of Significant Accounting Policies [Line Items]	'	'	'	'
Property, Plant and Equipment, Useful Life	'	'	'5 years	'

Going_Concern_Details_Textual

Going Concern (Details Textual) (USD $)	3 Months Ended		9 Months Ended		45 Months Ended
Going Concern (Details Textual) (USD $)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014
Going Concern [Line Items]	'	'	'	'	'
Net Loss	($400,965)	($257,384)	($866,976)	($668,879)	$3,192,366
Description Of Additional Management Capitalization	'	'	'Additional capitalization (beyond the identified $2.5M to $3.0M; cumulatively of $5.0M) would allow the Company to pursue development of multiple projects from scratch and publish them in a staggered release, as per its current three-year business plan.	'	'

Notes_Payable_and_Convertible_1

Notes Payable and Convertible Notes Payable - Related Party (Details Textual) (USD $)

1 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

3 Months Ended

9 Months Ended

Aug. 31, 2014

Jul. 31, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Aug. 31, 2014

Jul. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Aug. 31, 2014

Jul. 31, 2013

Sep. 30, 2014

Convertible Notes Payable [Member]

Officer [Member]

Third Party Vendor [Member]

Related Party [Member]

Common Stock [Member]

Related Party Transaction [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

10.00%

3.50%

Interest Payable

Proceeds from Convertible Debt

200,000

119,500

9,000

110,500

Debt Instrument, Face Amount

368,422

10,000

1,728

122,778

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

33,334

700,000

245,556

491,112

Warrant Expiration Period

'2 years

Debt Instrument, Maturity Date, Description

'one year

Debt Instrument, Convertible, Beneficial Conversion Feature

10,000

122,778

Amortization of Debt Discount (Premium)

104,415

17,763

78,481

793

5,766

Share Price

$0.06

$0.75

$0.06

$0.60

Notes Payable, Related Parties, Current

2,500

36,100

2,500

Loans Payable, Total

$33,600

Debt Conversion, Converted Instrument, Warrants or Options Issued

40,000

Convertible_Notes_Payable_Deta

Convertible Notes Payable (Details Textual) (USD $)

1 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Aug. 31, 2014

Sep. 30, 2014

Sep. 30, 2013

Jul. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Nov. 30, 2013

Sep. 30, 2014

Nov. 30, 2013

Sep. 30, 2014

Jul. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Aug. 31, 2014

Jul. 31, 2013

Sep. 30, 2014

Convertible Debentures [Member]

Two Convertible Debentures [Member]

Convertible Debentures Two [Member]

Convertible Notes Payable [Member]

Officer [Member]

Maximum [Member]

Minimum [Member]

Common Stock [Member]

Convertible Notes Payable [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

10.00%

3.50%

Proceeds from Convertible Debt

$200,000

$119,500

$200,000

$350,000

$9,000

$110,500

Debt Instrument, Face Amount

368,422

210,667

368,422

10,000

1,728

122,778

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

700,000

33,334

245,556

491,112

Share Price

$0.75

$0.06

$0.60

Debt Instrument, Convertible, Beneficial Conversion Feature

10,000

122,778

Amortization of Debt Discount (Premium)

104,415

8,247

185,060

7,031

17,763

78,481

Debt Instrument Lowest Trading Price Percentage

35.00%

60.00%

Debt Instrument Trading Price Percentage

40.00%

Debt Instrument, Redemption Price, Percentage

130.00%

100.00%

Debt Instrument, Unamortized Discount

152,922

289,474

368,422

16,869

74,136

Warrant Expiration Period

'2 years

Debt Instrument, Maturity Date

28-Feb-15

Debt Instrument, Convertible, Carrying Amount of Equity Component

21,214

Discount on Convertible Debentures

$149,285

Derivative_Liabilities_Details

Derivative Liabilities (Details) (USD $)	9 Months Ended
Derivative Liabilities (Details) (USD $)	Sep. 30, 2014
Derivative Instruments, Gain (Loss) [Line Items]	'
Conversion option derivative liabilities December 31, 2013	$1,575,807
Addition of new conversion option derivatives	149,285
Reclassification of conversion option derivative to gain on extinguishment of debt	-663,619
Change in fair value	-885,294
Balance at September 30, 2014	$176,179

Derivative_Liabilities_Details1

Derivative Liabilities (Details Textual) (USD $)	9 Months Ended			2 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Nov. 30, 2013	Sep. 30, 2014	Dec. 31, 2013	Nov. 30, 2013	Sep. 30, 2014
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Convertible Debentures [Member]	Convertible Debentures [Member]	Convertible Debentures [Member]	Two Convertible Debentures [Member]	Equity Option [Member]
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'	'	'	'	'
Debt Instrument, Unamortized Discount	'	'	'	'	$152,922	$289,474	$368,422	'
Derivative, Loss on Derivative	'	'	'	135,652	'	'	'	'
Derivative Liability, Current	176,179	'	1,575,807	'	'	'	'	0
Fair Value Assumptions, Risk Free Interest Rate	'	'	'	'	0.03%	'	'	'
Fair Value Assumptions, Expected Term	'	'	'	'	'8 months 19 days	'	'	'
Fair Value Assumptions, Expected Volatility Rate	'	'	'	'	157.00%	'	'	'
Discount on Convertible Debentures	$149,285	$0	'	'	'	'	'	'

Common_Stock_and_Common_Stock_2

Common Stock and Common Stock Warrants (Details) (USD $)	3 Months Ended	12 Months Ended
Common Stock and Common Stock Warrants (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Common Stock And Common Stock Warrants [Line Items]	'	'
Number of Warrants Outstanding, Beginning Balance	1,228,890	'
Number of Warrants Outstanding, Granted	531,112	'
Number of Warrants Outstanding, Exercised	0	'
Number of Warrants Outstanding, Expired	0	'
Number of Warrants Outstanding, Ending Balance	1,760,002	'
Weighted Average Price, Beginning Balance	$0.33	'
Weighted Average Price, Granted	$0.06	'
Weighted Average Price, Exercised	$0	'
Weighted Average Price, Expired	$0	'
Weighted Average Price, Ending Balance	$0.25	'
Weighted Average Remaining Contractual Life (years), Granted	'1 year 10 months 28 days	'
Weighted Average Remaining Contractual Life, Ending Balance	'3 years	'3 years 8 months 23 days

Common_Stock_and_Common_Stock_3

Common Stock and Common Stock Warrants (Details Textual) (USD $)

1 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

Aug. 31, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Jul. 31, 2013

Sep. 30, 2014

Nov. 30, 2013

Mar. 31, 2014

Feb. 28, 2014

Jan. 31, 2014

Jul. 31, 2014

Jan. 31, 2014

Sep. 30, 2014

Aug. 31, 2014

Dec. 31, 2013

Jul. 31, 2013

Sep. 30, 2014

Aug. 31, 2014

Jul. 31, 2013

Convertible Debentures [Member]

Private Placement [Member]

Accredited Investor 1 [Member]

Accredited Investor 2 [Member]

Consultants [Member]

Software and Software Development Costs [Member]

Convertible Notes Payable [Member]

Warrant [Member]

Common Stock [Member]

Maximum [Member]

Minimum [Member]

Excercise Price1 [Member]

Exercise Price 2 [Member]

Convertible Notes Payable [Member]

Common Stock And Common Stock Warrants [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

700,000

33,334

700,000

245,556

250,000

531,112

491,112

Stock Issued During Period, Shares, Issued for Services

500,000

300,000

650,000

378,930

522,852

2,162,524

4,812,451

139

Stock Issued During Period, Value, Issued for Services

$36,765

$50,000

$130,000

$51,839

$1,000

$745,369

$315,326

$139,320

Warrant Expiration Period

'2 years

'5 years

'2 years

Share Price

$0.24

$0.26

$0.29

$0.06

$0.75

$0.06

$0.60

Fair Value Assumptions, Risk Free Interest Rate

0.03%

1.72%

0.51%

Fair Value Assumptions, Expected Dividend Rate

0.00%

Stock Issued During Period, Shares, Other

189,910

300,000

278

Stock Issued During Period, Value, Other

44,629

78,750

87,000

277,777

Stock To Be Issued Under Purchase Agreement

3,300,000

Common Stock, Capital Shares Reserved for Future Issuance

2,510,090

Fair Value Assumptions, Expected Volatility Rate

157.00%

246.00%

160.00%

Warrant Exercise Price Amended

$0.10

Stock Issued During Period Upon Conversion of Warrant

277,777

Class of Warrant or Right, Exercise Price of Warrants or Rights

$0.25

$0.10

$0.06

Capitalized Computer Software, Net, Total

344,266

169,000

36,765

Professional Fees

188,304

139,990

962,480

368,455

430,043

Debt Instrument, Face Amount

368,422

210,667

368,422

1,728

122,778

10,000

Accrued Interest Converted To Capital Stock

$26,760

Debt Conversion, Converted Instrument, Shares Issued

6,879,997