Ubiquity 10-Q 27 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 18, 2013
Document And Entity Information [Abstract]	'	'
Entity Registrant Name	'Ubiquity Broadcasting Corp	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Entity Central Index Key	'0001538329	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	77,021,110
Entity Filer Category	'Smaller Reporting Company	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets	'	'
Cash and cash equivalents	$878,541	$118,663
Accounts receivable, net	34,850	29,600
Prepaid expenses	226,426	160,994
Notes receivable/other current assets	351,318	216,439
Total Current Assets	1,491,135	525,696
Property and equipment, net	1,020,347	990,676
Intangible assets, net	13,557,610	8,527,252
TOTAL ASSETS	16,069,092	10,043,624
Current Liabilities	'	'
Accounts payable	493,169	831,026
Accrued expenses	2,296,376	1,809,015
Credit cards payable	499,174	455,174
Loans/leases payable	12,500	12,500
Total Liabilities	3,301,219	3,107,715
Stockholders' Equity (Deficit)	'	'
Common stock, $.001 par value, 200,000,000 shares authorized, 65,105,610 and 48,649,824 shares issued and outstanding, respectively	65,106	48,650
Preferred stock, $0.001 par value, 0 and 10,000,000 shares authorized, respectively; 0 and 600,000 shares issued and outstanding, respectively	0	600
Additional paid-in-capital	81,079,529	68,407,133
Deferred stock-based compensation	-654,030	'
Accumulated deficit	-67,722,732	-61,520,474
Total Stockholders' Equity (Deficit)	12,767,873	6,935,909
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$16,069,092	$10,043,624

BALANCE_SHEET_Parenthetical

BALANCE SHEET (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
BALANCE SHEETS [Abstract]	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	65,105,610	48,649,824
Common stock, shares outstanding	65,105,610	48,649,824
Preferred stock, par value per share	$0.00	$0.00
Preferred stock, shares authorized	0	10,000,000
Preferred stock, shares issued	0	600,000
Preferred stock, shares outstanding	0	600,000

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
STATEMENTS OF OPERATIONS [Abstract]	'	'	'	'
REVENUES	$19,800	$103,865	$58,787	$219,696
COST OF SALES	'	'	'	'
GROSS MARGIN	19,800	103,865	58,787	219,696
OPERATING EXPENSES	'	'	'	'
Meals and entertainment	10,626	14,539	32,934	46,499
Marketing	30,627	11,512	66,653	27,616
Production	41,845	45,135	110,923	128,616
Outside services	54,469	63,359	349,945	236,448
Payroll expense	388,288	282,651	1,414,006	1,055,093
Stock-based compensation	814,720	'	1,541,430	'
Office and computer	37,570	33,540	118,450	106,405
Professional fees	358,237	170,568	964,903	479,680
Rent	90,867	120,237	301,245	317,452
Travel	33,718	14,848	66,585	95,018
Taxes	2,023	5,497	2,023	8,982
Charitable contributions	36,016	20,059	41,016	55,059
Depreciation and amortization	400,315	205,395	948,106	616,184
Other operating expenses	68,549	254,907	302,826	706,566
TOTAL OPERATING EXPENSES	2,367,870	1,242,247	6,261,045	3,879,618
LOSS FROM OPERATIONS	-2,348,070	-1,138,382	-6,202,258	-3,659,922
OTHER INCOME (EXPENSES)	'	'	'	'
Interest income	'	'	'	'
Other income	'	15	'	14,478
TOTAL OTHER INCOME (EXPENSES)	'	15	'	14,478
LOSS FROM OPERATIONS BEFORE PROVISION FOR INCOME TAX	-2,348,070	-1,138,367	-6,202,258	-3,645,444
PROVISION FOR INCOME TAX	'	'	'	'
NET LOSS	($2,348,070)	($1,138,367)	($6,202,258)	($3,645,444)
LOSS PER SHARE: BASIC AND DILUTED	($0.04)	($0.02)	($0.10)	($0.08)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	64,027,365	46,428,908	61,031,041	44,586,492

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net loss for the period	($6,202,258)	($3,645,444)
Change in non-cash working capital items:	'	'
Depreciation and amortization	948,106	616,184
Stock-based compensation	1,541,430	'
Change in assets and liabilities:	'	'
(Increase) in accounts receivable	-5,250	-10,139
(Increase) in prepaid expenses	-65,432	-27,855
(Increase) decrease in other current assets	-134,879	464,561
(Decrease) in accounts payable	-337,857	-160,600
Increase in accrued expenses	487,361	94,277
Increase in credit cards payable	44,000	20,703
Net Cash Flows Used by Operating Activities	-3,724,779	-2,648,313
CASH FLOWS USED BY INVESTING ACTIVITIES	'	'
Purchase of property and equipment	-254,633	-17,988
Acquisition of intangible assets	-353,502	-286,548
Net Cash Used in Investing Activities	-608,135	-304,536
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Common stock issued for cash	5,467,918	2,933,024
Equity issuance costs	-375,126	-209,362
Proceeds (payments) on loans/leases payable	'	-58,572
Net Cash Provided by Financing Activities	5,092,792	2,665,090
NET INCREASE (DECREASE) IN CASH	759,878	-287,759
Cash, beginning of period	118,663	300,671
Cash, end of period	878,541	12,912
SUPPLEMENTAL CASH FLOW INFORMATION	'	'
Interest paid	0	0
Income taxes paid	0	0
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING ACTIVITY:	'	'
Common stock issued to acquire intangible assets	5,400,000	3,000,000
Common stock issued and recorded as deferred compensation	$654,030	$0

NATURE_OF_BUSINESS

NATURE OF BUSINESS	9 Months Ended
	Sep. 30, 2013
NATURE OF BUSINESS [Abstract]	'
NATURE OF BUSINESS	'
	NOTE 1 - NATURE OF BUSINESS
	Description of Our Company
	Ubiquity Broadcasting Corporation was incorporated in the State of Nevada on December 2, 2011. We have not had any revenues, have minimal assets and have incurred losses since inception. We were original formed to place and operate donut making machines.
	The company is focused on the intersection of cloud based cross-platform applications synchronized across all screens for enhancing the digital lifestyle.  Ubiquity has its own studio operations, and is developing ubiquitous digital applications and digital content in connection with its intellectual property. Ubiquity's technology is seamless, simplistic, and extremely intuitive.  Ubiquity has developed products and services providing a seamless platform for access to all media and content from all devices. These products include mobile commerce, video search, and a customized interface for all personal and public files, including any media and any content from any source to any device.
	The company is focused on becoming an industry leader in cloud-based products and services, and management expects its competitive position will be enhanced and sustained by its broad and deep portfolio of patents and intellectual property.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC"), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company's Form 8-K filed with the SEC as of and for the year ended December 31, 2012 and 2011. In the opinion of management, all adjustments necessary for the financial statements to be not misleading for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year.
	Acquisition of Ubiquity Broadcasting Corporation, a Delaware corporation
	As previously reported in the Current Report on Form 8-K filed with the Securities and Exchange Commission ("SEC") on March 6, 2013, we entered into an Agreement and Plan of Merger (the "Merger Agreement") on March 5, 2013 with Ubiquity Acquisition Corporation, a Nevada corporation and wholly-owned subsidiary of the Company ("Acquisition Sub"), and Ubiquity Broadcasting Corporation, a Delaware corporation ("Ubiquity-DE").
	Pursuant to the terms of the Merger Agreement, Acquisition Sub merged with and into Ubiquity-DE in a statutory reverse triangular merger (the "Merger"), with Ubiquity-DE surviving as a wholly-owned subsidiary of the Company. At the closing of the Merger on September 20, 2013 (the "Closing Date"), we issued Ubiquity-DE shareholders one share of our common stock, par value $0.001 per share for each share of Ubiquity-DE's common stock, par value $0.001 (the "Share Exchange"). As a result of the Merger, we ceased our prior operations and became a multimedia company focused on the intersection of cloud-based cross platform applications synchronized across all screens for enhancing the digital lifestyle.
	The transaction was regarded as a reverse merger whereby Ubiquity-DE was considered to be the accounting acquirer as its management retained control of the Company after the Share Exchange.
	The foregoing description of the Merger Agreement is qualified in its entirety by reference to the provisions of the Merger Agreement filed as Exhibit  2.1 to this Report, which is incorporated by reference herein.
	Merger
	On March 5, 2013, we entered into an Agreement and Plan of Merger (the "Merger Agreement") with Ubiquity Broadcasting Corporation, a privately held Delaware corporation ("Ubiquity-DE"), and Ubiquity Acquisition Corp., a newly formed, wholly-owned Nevada subsidiary of ours ("Acquisition Sub"), pursuant to which Acquisition Sub was merged with and into Ubiquity-DE, and Ubiquity-DE, as the surviving corporation, became our wholly-owned subsidiary (the "Merger"). A condition to the closing of the merger was that the Company shall have received an audit report of Ubiquity-DE with respect to its two most recently completed fiscal years from an independent accounting firm that is registered with the Public Company Accounting Oversight Board. Ubiquity-DE received an audit report by Silberstein Ungar, PC dated September 20, 2013. Accordingly, the merger closed on September 20, 2013.
	Pursuant to the terms and conditions of the Merger Agreement:
		¨	Each share of Ubiquity-DE's common stock issued and outstanding immediately prior to the closing of the Merger was converted into the right to receive 69,435,610 shares of our common stock.  An aggregate of 69,435,610  shares of the Company's common stock were issued to the holders of Ubiquity-DE's common stock.
		¨	Pursuant to the terms of the Merger Agreement, new members of our board of directors were appointed.   Our new board of directors consists of previously the directors and officer of Ubiquity-DE.
	The purposes of the transactions described in the Form 8-K were to complete a reverse merger and complete a recapitalization of the company with the result being that Ubiquity-DE became a wholly-owned subsidiary.  Our business operations will now focus on the business of Ubiquity-DE in the future and our management will be the management of Ubiquity-DE.
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Ubiquity Broadcasting Corp., a Delaware corporation. All material inter-company accounts and transactions have been eliminated in consolidation.
	Change in Control
	On February 21, 2013, we entered into a stock purchase agreement (the "Stock Purchase Agreement") with Ilia Sachin (the "Seller"), Christopher Carmichael and Brenden Garrison (the "Purchasers"), whereby the Purchasers purchased from the Seller, 3,000,000 shares of common stock, par value $0.001 per share, of the Company (the "Shares"), representing approximately 80.21% of the issued and outstanding shares of the Company, for an aggregate purchase price of $150,000. Christopher Carmichael purchased 2,866,667 Shares, and Brenden Garrison purchased 133,333 Shares. As a result, Christopher Carmichael and Brenden Garrison became the majority shareholders of the Company. Prior to the closing of the transactions contemplated by the Stock Purchase Agreement, the Seller was our President, Chief Executive Officer, Chief Financial Officer, sole director, and majority shareholder. Following the close of the transaction, the former business operations ceased.
	In connection with the Merger, we ceased all operations related to this business and succeeded to the business of Ubiquity-DE as our sole line of business.
	Accounting Basis
	The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America ("GAAP" accounting). The Company has adopted a December 31 fiscal year end.
	Cash and Cash Equivalents
	For purposes of the accompanying financial statements, the Company considers all highly liquid instruments with an initial maturity of three months or less to be cash equivalents.
	Accounts Receivable and Allowance for Doubtful Accounts
	Accounts receivable are reported at realizable value, net of allowances for doubtful accounts, which is estimated and recorded in the period the related revenue is recorded. The Company has a standardized approach to estimate and review the collectability of its receivables based on a number of factors, including the period they have been outstanding. Historical collection and payer reimbursement experience is an integral part of the estimation process related to allowances for doubtful accounts. In addition, the Company regularly assesses the state of its billing operations in order to identify issues, which may impact the collectability of these receivables or reserve estimates. Bad debt expense was $0 for the three and nine months ended September 30, 2013 and 2012. The allowance for doubtful accounts was $0 as of September 30, 2013 and December 31, 2012.
	Property and Equipment
	The capital assets are being depreciated over their estimated useful lives, three to seven years using the straight-line method of depreciation for book purposes.
	Fair Value of Financial Instruments
	The Company considers all liquid interest-earning investments with a maturity of three months or less at the date of purchase to be cash equivalents. Short-term investments generally mature between three months and six years from the purchase date. Investments with maturities beyond one year may be classified as short-term based on their highly liquid nature and because such marketable securities represent the investment of cash that is available for current operations. All cash and short-term investments are classified as available for sale and are recorded at market value using the specific identification method; unrealized gains and losses will be reflected in OCI.
	Equity and other investments include debt and equity instruments. Debt securities and publicly traded equity securities are classified as available for sale and are recorded at market using the specific identification method. Unrealized gains and losses (excluding other-than-temporary impairments) will be reflected in OCI. All other investments, excluding those accounted for using the equity method, are recorded at cost.
	Investments are considered to be impaired when a decline in fair value is judged to be other-than-temporary. The Company employs a systematic methodology that considers available evidence in evaluating potential impairment of its investments. In the event that the cost of an investment exceeds its fair value, the Company evaluates, among other factors, the duration and extent to which the fair value is less than cost and the financial health and business outlook for the investor. Ubiquity will also base their actions on industry performance, changes in technology, operational and financing cash flow factors; and the Company's intent and ability to hold the investment. Once a decline in fair value is determined to be other-than-temporary, an impairment charge will be recorded and a new cost basis in the investment will be established.
	Intangible Assets
	Intangible assets are amortized using the straight-line method over fifteen years. The Company periodically evaluates the recoverability of intangible assets and takes into account events or circumstances that warrant revised estimates of useful lives or that indicate impairment exists. All of Ubiquity's intangible assets are subject to amortization.
	Revenue Recognition
	The Company recognizes revenue when (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred or services have been rendered; (iii) the sales price is fixed or determinable; and (iv) collectability is reasonably assured.  Revenue from packaged product sales to distributors and resellers is usually recorded when related products are shipped. However, when the revenue recognition criteria required for distributor and reseller arrangements are not met, revenue is recognized as payments are received.
	Cost of Revenue
	Cost of revenue includes the direct costs to manufacture and distribute the product and the direct costs to provide online services, production, consulting, product support, licensing opportunities, training and certification of sub-contractors.
	Marketing Costs
	Marketing costs are expensed as incurred. Marketing expenses were $30,627 and $66,653 for the three and nine months ended September 30, 2013, respectively, and $11,512 and $27,616 for the three and nine months ended September 30, 2012.
	Income Taxes
	Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
	Concentration of Credit Risks
	The Company maintains its cash and cash equivalents in bank deposit accounts, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts; however, amounts in excess of the federally insured limit may be at risk if the bank experiences financial difficulties.
	Use of Estimates
	Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Examples include estimates of loss contingencies and product life cycles, and assumptions such as the elements comprising a software arrangement, including the distinction between upgrades/enhancements and new products; when the Company reaches technological feasibility for its products; the potential outcome of the future tax consequences of events that have been recognized in the Company's financial statements or tax returns; and determining when investment impairments are other-than-temporary. Actual results and outcomes may differ from these estimates and assumptions.
	Earnings Per Common and Common Equivalent Share
	The computation of basic earnings per common share is computed using the weighted average number of common shares outstanding during the year. The computation of diluted earnings per common share is based on the weighted average number of shares outstanding during the year plus common stock equivalents which would arise from the exercise of warrants outstanding using the treasury stock method and the average market price per share during the year. Options, warrants and convertible preferred stock which are common stock equivalents are not included in the diluted earnings per share calculation for the three and nine months ended September 30, 2013 and 2012 since their effect is anti-dilutive.
	Impairment of Long-Lived Assets
	The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.
	Recently Issued Accounting Guidance
	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company's results of operations, financial position or cash flow.

PREPAID_EXPENSES

PREPAID EXPENSES	9 Months Ended
	Sep. 30, 2013
PREPAID EXPENSES [Abstract]	'
PREPAID EXPENSES	'
	NOTE 3 - PREPAID EXPENSES
	Prepaid expenses consisted of the following as of September 30, 2013 and December 31, 2012:
		2013		2012
	Commissions	$	89,308		63,309
	Rent		96,555		96,155
	Security deposit		39,433		400
	Miscellaneous		1,130		1,130
	Legal		0		0
	Total prepaid expenses	$	226,426	$	160,994

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2013
PROPERTY AND EQUIPMENT [Abstract]	'
PROPERTY AND EQUIPMENT	'
	NOTE 4 - PROPERTY AND EQUIPMENT
	The Company owned equipment recorded at cost which consisted of the following as of September 30, 2013 and December 31, 2012:
		2013			2012
	Machinery and equipment	$	478,822		$	419,907
	Office equipment		882,913			874,853
	Leasehold improvements		573,508			385,850
	Subtotal		1,935,243			1,680,610
	Accumulated depreciation		(914,896	)		(689,934	)
	Property and equipment, net	$	1,020,347		$	990,676
	Depreciation expense was $224,962 and $149,124 for the nine months ended September 30, 2013 and 2012, respectively.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2013
INTANGIBLE ASSETS [Abstract]	'
INTANGIBLE ASSETS	'
	NOTE 5 - INTANGIBLE ASSETS
	The Company has capitalized costs in relation to developing acquiring intangible assets, which consisted of the following as of September 30, 2013 and December 31, 2012:
		2013			2012
	Patents and trademarks	$	6,568,951		$	6,379,353
	Data compression		685,362			521,458
	Website		2,440,139			2,440,139
	Invicta immersive property		2,028,000			2,028,000
	Think Mobile GiftSender		2,391,800			-
	Think Media		2,391,800			-
	Biznexion		216,400			-
	Digital Magazine		400,000			-
	Goodwill		972,000			972,000
	Subtotal, intangible assets		18,094,452			12,340,950
	Accumulated amortization		(4,536,842	)		(3,813,698	)
	Intangible assets, net	$	13,557,610		$	8,527,252
	Additions to the intangible assets primarily relate to the Company's development of patents and trademarks, data compression and the WEAV website project. The company has incurred heavy costs for intangible assets in the past and does not expect to see intangible costs level out or drop in the future as the company continues to invest and develop its intellectual property. The Company analyzes these assets on an annual basis and determined that no impairment was necessary for the nine months ended September 30, 2013. Amortization is recorded using the straight-line method over a period of fifteen years.
	On July 27, 2012, Ubiquity entered into an asset purchase agreement with Invicta, LLC, a California limited liability company and Jonathan Eubanks, to purchase its Software Development and software platform for social mobile and online virtual gaming. Ubiquity issued Jonathan Eubanks 750,000 shares of common stock at the rate of $4.00 per share resulting in the total purchase price of $3,000,000. This purchase reflects on the financial statements ending December 31, 2012 as $3,000,000 of intangible assets. The intangible assets will be tested for impairment annually. No impairment was deemed necessary as of September 30, 2013.
	On July 12, 2013, the Company acquired intangible assets for 597,950 shares of common stock valued at $4.00 per share for a total purchase price of $2,391,800.
	Also on July 12, 2013, the Company acquired intangible assets for 54,100 shares of common stock valued at $4.00 per share for a total purchase price of $216,400.
	Additionally on July 12, 2013, the Company acquired intangible assets for 597,950 shares of common stock valued at $4.00 per share for a total purchase price of $2,391,800.
	On September 30, 2013 the Company acquired intangible assets for 100,000 shares of common stock valued at $4.00 per share for a total purchase price of $400,000.
	Amortization expense for all intangible assets was $723,144 and $467,060 for the nine months ended September 30, 2013 and 2012, respectively.

ACCRUED_EXPENSES

ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2013
ACCRUED EXPENSES [Abstract]	'
ACCRUED EXPENSES	'
	NOTE 6 - ACCRUED EXPENSES
	Accrued expenses consisted of the following as of September 30, 2013 and December 31, 2012:
		2013		2012
	Salary and wages	$	1,472,810	$	951,428
	Payroll and other taxes		811,680		845,701
	Interest		11,886		11,886
	Total accrued expenses	$	2,296,376	$	1,809,015

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 7 - RELATED PARTY TRANSACTIONS
	The Company paid or accrued bonuses related to equity raises of $375,126 and $209,362 to two officers during the nine months ended September 30, 2013 and 2012, respectively.
	The President of Ubiquity Broadcasting Corporation, Christopher ("Chris") Carmichael, has accrued salary of $1,219,880 as of September 30, 2013 resulting in part from previous work done for the company and from his new salary as President and CEO. Chris Carmichael accrues and draws a salary of $420,000 and accrues 300,000 options annually.
	The Carmichael Family has personally guaranteed two company credit cards and has allowed the company use of their personal credit cards as needed. Total lines of credit personally guaranteed by the Carmichael family is up to $800,000 per month.
	The company had certain note payables outstanding to related parties as of September 30, 2013 and December 31, 2012. Chris Carmichael was owed $254,000 and $14,000 as of September 30, 2013 and December 31, 2012, respectively. The amounts are unsecured, non-interest bearing and due on demand.
	Albert Carmichael was owed 0 and $22,000 as of September 30, 2013 and December 31, 2012. The amounts are unsecured, non-interest bearing and due on demand.
	On August 30, 2010, Ubiquity entered into three separate Patent Licensing Agreements with Sponsor Me Inc., for the License of the "Immersive Advertising Patent" in the amount of $250,000, another agreement for the license of the "Lifestyle Portal" Patent in the amount of $250,000, and also a Lifestyle Portal Web and Mobile Development reimbursement agreement for the production of the Sponsor Me Inc. web and mobile site. The balance due on these agreements was $189,085 and $169,711 as of September 30, 2013 and December 31, 2012, respectively.
	SC Business Consulting, a company controlled by a relative of a shareholder, owed the company $0 and $7,358 as of September 30, 2013 and December 31, 2012, respectively. The amount was unsecured, non-interest bearing and due on demand.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2013
STOCKHOLDERS' EQUITY [Abstract]	'
STOCKHOLDERS? EQUITY	'
	NOTE 8 - STOCKHOLDERS' EQUITY
	Ubiquity Broadcasting Corporation has 200,000,000 shares of $.001 par value Common Stock and 0 shares of $0.001 par value Series A Preferred shares authorized as of September 30, 2013.
	During the nine months ending September 30, 2013 the company issued 13,919,286 shares of common stock for cash proceeds of $5,467,918. Equity issuance costs related to the stock issuances was $375,126 for the nine months ended September 30, 2013.
	The Company also converted 600,000 Preferred shares to common on a 1 to 1 basis.
	Also, during the nine months ended September 30, 2013, the Company issued 1,350,000 shares valued at $4.00 per share to acquire intangible assets. See Note 5.
	The Company also issued 587,500 shares of common stock for services during the three months ended September 30, 2013. The shares were valued at $2.50 per share for a total value of $1,468,750. Deferred compensation related to these issuances of $654,030 was recorded as of September 30, 2013 and will be expensed through February 2014.
	There were 65,105,610 and 48,649,824 common shares issued and outstanding at September 30, 2013 and December 31, 2012, respectively.
	The Company accounts for employee stock-based compensation in accordance with the guidance of ASC Topic 718: Compensation - Stock Compensation, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values.
	The Company follows ASC Topic 505-50, formerly EITF 96-18, "Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services," for stock options and warrants issued to consultants and other non-employees. In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined. The fair value of the equity instrument is charged directly to compensation expense and additional paid-in capital over the period during which services are rendered.
	The Company accounts for employee stock-based compensation in accordance with the guidance of ASC Topic 718: Compensation - Stock Compensation, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values.
	During the year ended December 31, 2012, the Company granted 2,075,000 stock options valued at $6,696,561with exercise prices of $4.00. The options were valued on the grant dates using the Black-Scholes option-pricing model with the following assumptions: dividend yield of 0%, expected volatility of 116%, risk-free interest rates of 0.62-0.77% and expected lives of 60 months. The options were fully expensed as of December 31, 2012.
	On February 1, 2013, the Company granted 250,000 stock options valued at $726,710 with exercise prices of $4.00. The options were valued on the grant dates using the Black-Scholes option-pricing model with the following assumptions: dividend yield of 0%, expected volatility of 97%, risk-free interest rates of 0.88% and expected lives of 60 months. The options were fully expensed as of March 31, 2013.
	The Company had the following options outstanding as of September 30, 2013 and December 31, 2012:
		Number of Options		Weighted average
				exercise price
	Outstanding, January 1, 2012		9,225,000	$	2.5
	Granted - 2012		2,075,000		4
	Exercised - 2012		0		0
	Expired - 2012		0		0
	Balance, December 31, 2012		11,300,000		2.78
	Granted - 2013		250,000		4
	Exercised - 2013		0		0
	Expired - 2013		0		0
	Balance, September 30, 2013		11,550,000	$	2.8

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 9 - COMMITMENTS AND CONTINGENCIES
	On October 7, 2010, Ubiquity Broadcasting Corporation entered into a 5 year lease for a new building in the city of Irvine, CA. The new lease is to commence in the month of March, 2011. In the first and second quarters of 2011, Ubiquity experienced heavy leasehold improvements and fixed asset additions as they upgraded from an 8,629 sq. ft. building to a larger more accommodating 23,450 sq. ft. facility. Lease payments will increase from $18,250 to $37,934 monthly net and increase by roughly 3% annually. Pre-paid rent booked in 2010 will be taken in months 4, 12, 19, 24, and 30 respectively.
	Minimum annual rent is as follows for the initial term of the lease:
	Year ended December 31, 2013	$	122,525
	2014		519,194
	2015		539,701
	2016		136,212
	Total lease commitment	$	1,317,632
	On December 10, 2008, Space 150, LLC and Ubiquity agreed to a payment arrangement for the final award as follows: $60,000.00 was paid on December 10, 2008 at the signing of the agreement and the remaining balance is to be paid out as $45,000 payable at the end of every quarter commencing March 31, 2009 and concluding March 31, 2014. Per the payment agreement Ubiquity retains the right to the website and will be delivered all of the source code and work done on the website, subsequently, Space 150 will transfer the domain names "we-av.net" and "we-av.com" upon completion of the agreement. Of the final award $614,308 was booked as the website asset, $352,661 was booked as legal fees incurred in 2008, and $42,003 was booked as interest respectively as an expense in the 2008 fiscal year. As of September 30, 2013 and December 31, 2012, respectively, Ubiquity owed Space 150, LLC $108,972 and $273,972. The amounts are personally guaranteed by Chris and Connie Carmichael.
	The company currently is paying the settlement agreement of XS Networks, Inc. to protect its patented and trademarked interest. On April 9, 2008, XS Network settled its case with Kazuyoshi Kiyota for a total amount of $375,000. Payments in the amount of $30,000 were due and payable on the 1st of April and October until the balance was paid in full. Final payment was made in April, 2013. The balance of the settlement was $0 and $30,000 as of June 30, 2013 and December 31, 2012, respectively.
	At the time of death of the former President of Ubiquity Broadcasting Corporation, Gregory Crotty had accrued $93,743 in salary, 80,000 Common Shares of Ubiquity Broadcasting Corporation, and had 703,250 options to purchase Ubiquity Broadcasting Corporation Common Shares at $1.50 per share. He also had 150,000 shares of common stock issued in his name. Ubiquity will have to issue these shares and pay the balance of his accrued salary to the proper beneficiary once established. As of September 30, 2013, an established beneficiary has yet to be named. All 703,250 options expired as of December 31, 2011 and are not included in total options outstanding.
	On April 26, 2012, Ubiquity filed a complaint against former employees Benjamin Feinman (Havey) and Erik Smith for fraud, negligent misrepresentation, unfair business practices, breach of contract, breach of non-compete covenant, breach of implied covenant of good faith and fair dealings, conversion, money had and received, common law misappropriation of proprietary information. Ubiquity expects to experience legal fees in excess of the norm due to the proceedings of this case.
	In an effort to mitigate damages identified by Ubiquity Broadcasting Corporation ("Ubiquity") in its action Ubiquity Broadcasting Corporation v. Erik Smith et al, on or about May 21, 2013, Ubiquity, Christopher Carmichael, and Connie Carmichael ("Ubiquity Parties") and Benjamin Havey ("Havey") and Erik Smith ("Smith) entered into a mutual Settlement Agreement and General Release without either party's admission of any wrongdoing. In exchange for promises and representation made by Smith and Havey, Ubiquity agreed to a cash settlement with Smith in the amount of $55,000 and a cash settlement with Havey in the amount of $65,000. As of September 30, 2013 Ubiquity owed $0 to Havey and Smith.
	On March 5, 2013, we entered into an Agreement and Plan of Merger (the "Merger Agreement") with Ubiquity Broadcasting Corporation, a privately held Delaware corporation ("Ubiquity-DE"), and Ubiquity Acquisition Corp., a newly formed, wholly-owned Nevada subsidiary of ours ("Acquisition Sub"), pursuant to which Acquisition Sub was merged with and into Ubiquity-DE, and Ubiquity-DE, as the surviving corporation, became our wholly-owned subsidiary (the "Merger"). The merger closed on September 20, 2013.
	During the first quarter of 2013, the EDD California Employment department notified the Company with an assessment of our independent contractors that the Company may have to pay additional taxes based on our independent contractor payments for a total contingent liability of $305,885. The Company filed a formal petition as of April 22, 2013 and has not heard back on any formal final ruling.
	On March 22, 2013, the Company entered into an agreement to retain a new co-chairman of the board. The agreement granted 250,000 shares of common stock valued at $2.50 per share for services to be rendered over a twelve month period. In July 2013, the agreement was amended to grant an additional 250,000 shares for services through February 2014. See Note 8.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2013
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	NOTE 10 - INCOME TAXES
	For the period ended September 30, 2013, the Company incurred net losses and therefore has no tax liability. The Company began operations in 2007 and has previous net operating loss carry-forwards of approximately $61,500,000 through December 31, 2012. The cumulative loss as of September 30, 2013 of approximately $67,700,000 will be carried forward and can be used through the year 2033 to offset future taxable income. In the future, the cumulative net operating loss carry-forward for income tax purposes may differ from the cumulative financial statement loss due to timing differences between book and tax reporting.
	The provision for Federal income tax consists of the following for the nine months ended September 30, 2013 and 2012:
		2013			2012
	Federal income tax benefit attributable to:
	Current operations	$	2,108,768		$	1,239,451
	Valuation allowance		(2,108,768	)		(1,239,451	)
	Net provision for federal income tax	$	0		$	0
	The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows as of September 30, 2013 and December 31, 2012:
		2013			2012
	Deferred tax asset attributable to:
	Net operating loss carryover	$	23,025,729		$	20,916,961
	Valuation allowance		(23,025,729	)		(20,916,961	)
	Net deferred tax asset	$	0		$	0
	Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $67,700,000 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.

GOING_CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2013
GOING CONCERN [Abstract]	'
GOING CONCERN	'
	NOTE 11 - GOING CONCERN
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As shown in the accompanying financial statements, the Company has negative working capital, has incurred operating losses each of the past two years, and has not yet produced continuing revenues from operations. These factors raise substantial doubt about the Company's ability to continue as a going concern.
	The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern. Management anticipates that it will be able to raise additional working capital through the issuance of stock and through additional loans from investors.
	The ability of the Company to continue as a going concern is dependent upon the Company's ability to attain a satisfactory level of profitability and obtain suitable and adequate financing. There can be no assurance that management's plan will be successful.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 12 - SUBSEQUENT EVENTS
	Subsequent to September 30, 2013, the Company has issued 379,000 shares of common stock for cash proceeds of $800,000.
	In accordance with ASC 855-10, the Company has analyzed its operations subsequent to September 30, 2013 through the date these financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements other than the events described above.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC"), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company's Form 8-K filed with the SEC as of and for the year ended December 31, 2012 and 2011. In the opinion of management, all adjustments necessary for the financial statements to be not misleading for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year.
	Acquisition of Ubiquity Broadcasting Corporation, a Delaware corporation
	As previously reported in the Current Report on Form 8-K filed with the Securities and Exchange Commission ("SEC") on March 6, 2013, we entered into an Agreement and Plan of Merger (the "Merger Agreement") on March 5, 2013 with Ubiquity Acquisition Corporation, a Nevada corporation and wholly-owned subsidiary of the Company ("Acquisition Sub"), and Ubiquity Broadcasting Corporation, a Delaware corporation ("Ubiquity-DE").
	Pursuant to the terms of the Merger Agreement, Acquisition Sub merged with and into Ubiquity-DE in a statutory reverse triangular merger (the "Merger"), with Ubiquity-DE surviving as a wholly-owned subsidiary of the Company. At the closing of the Merger on September 20, 2013 (the "Closing Date"), we issued Ubiquity-DE shareholders one share of our common stock, par value $0.001 per share for each share of Ubiquity-DE's common stock, par value $0.001 (the "Share Exchange"). As a result of the Merger, we ceased our prior operations and became a multimedia company focused on the intersection of cloud-based cross platform applications synchronized across all screens for enhancing the digital lifestyle.
	The transaction was regarded as a reverse merger whereby Ubiquity-DE was considered to be the accounting acquirer as its management retained control of the Company after the Share Exchange.
	The foregoing description of the Merger Agreement is qualified in its entirety by reference to the provisions of the Merger Agreement filed as Exhibit  2.1 to this Report, which is incorporated by reference herein.
	Merger
	On March 5, 2013, we entered into an Agreement and Plan of Merger (the "Merger Agreement") with Ubiquity Broadcasting Corporation, a privately held Delaware corporation ("Ubiquity-DE"), and Ubiquity Acquisition Corp., a newly formed, wholly-owned Nevada subsidiary of ours ("Acquisition Sub"), pursuant to which Acquisition Sub was merged with and into Ubiquity-DE, and Ubiquity-DE, as the surviving corporation, became our wholly-owned subsidiary (the "Merger"). A condition to the closing of the merger was that the Company shall have received an audit report of Ubiquity-DE with respect to its two most recently completed fiscal years from an independent accounting firm that is registered with the Public Company Accounting Oversight Board. Ubiquity-DE received an audit report by Silberstein Ungar, PC dated September 20, 2013. Accordingly, the merger closed on September 20, 2013.
	Pursuant to the terms and conditions of the Merger Agreement:
		¨	Each share of Ubiquity-DE's common stock issued and outstanding immediately prior to the closing of the Merger was converted into the right to receive 69,435,610 shares of our common stock.  An aggregate of 69,435,610  shares of the Company's common stock were issued to the holders of Ubiquity-DE's common stock.
		¨	Pursuant to the terms of the Merger Agreement, new members of our board of directors were appointed.   Our new board of directors consists of previously the directors and officer of Ubiquity-DE.
	The purposes of the transactions described in the Form 8-K were to complete a reverse merger and complete a recapitalization of the company with the result being that Ubiquity-DE became a wholly-owned subsidiary.  Our business operations will now focus on the business of Ubiquity-DE in the future and our management will be the management of Ubiquity-DE.
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Ubiquity Broadcasting Corp., a Delaware corporation. All material inter-company accounts and transactions have been eliminated in consolidation.
	Change in Control
	On February 21, 2013, we entered into a stock purchase agreement (the "Stock Purchase Agreement") with Ilia Sachin (the "Seller"), Christopher Carmichael and Brenden Garrison (the "Purchasers"), whereby the Purchasers purchased from the Seller, 3,000,000 shares of common stock, par value $0.001 per share, of the Company (the "Shares"), representing approximately 80.21% of the issued and outstanding shares of the Company, for an aggregate purchase price of $150,000. Christopher Carmichael purchased 2,866,667 Shares, and Brenden Garrison purchased 133,333 Shares. As a result, Christopher Carmichael and Brenden Garrison became the majority shareholders of the Company. Prior to the closing of the transactions contemplated by the Stock Purchase Agreement, the Seller was our President, Chief Executive Officer, Chief Financial Officer, sole director, and majority shareholder. Following the close of the transaction, the former business operations ceased.
	In connection with the Merger, we ceased all operations related to this business and succeeded to the business of Ubiquity-DE as our sole line of business.
Accounting Basis	'
	Accounting Basis
	The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America ("GAAP" accounting). The Company has adopted a December 31 fiscal year end.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	For purposes of the accompanying financial statements, the Company considers all highly liquid instruments with an initial maturity of three months or less to be cash equivalents.
Accounts Receivable and Allowance for Doubtful Accounts	'
	Accounts Receivable and Allowance for Doubtful Accounts
	Accounts receivable are reported at realizable value, net of allowances for doubtful accounts, which is estimated and recorded in the period the related revenue is recorded. The Company has a standardized approach to estimate and review the collectability of its receivables based on a number of factors, including the period they have been outstanding. Historical collection and payer reimbursement experience is an integral part of the estimation process related to allowances for doubtful accounts. In addition, the Company regularly assesses the state of its billing operations in order to identify issues, which may impact the collectability of these receivables or reserve estimates. Bad debt expense was $0 for the three and nine months ended September 30, 2013 and 2012. The allowance for doubtful accounts was $0 as of September 30, 2013 and December 31, 2012.
Property and Equipment	'
	Property and Equipment
	The capital assets are being depreciated over their estimated useful lives, three to seven years using the straight-line method of depreciation for book purposes.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The Company considers all liquid interest-earning investments with a maturity of three months or less at the date of purchase to be cash equivalents. Short-term investments generally mature between three months and six years from the purchase date. Investments with maturities beyond one year may be classified as short-term based on their highly liquid nature and because such marketable securities represent the investment of cash that is available for current operations. All cash and short-term investments are classified as available for sale and are recorded at market value using the specific identification method; unrealized gains and losses will be reflected in OCI.
	Equity and other investments include debt and equity instruments. Debt securities and publicly traded equity securities are classified as available for sale and are recorded at market using the specific identification method. Unrealized gains and losses (excluding other-than-temporary impairments) will be reflected in OCI. All other investments, excluding those accounted for using the equity method, are recorded at cost.
	Investments are considered to be impaired when a decline in fair value is judged to be other-than-temporary. The Company employs a systematic methodology that considers available evidence in evaluating potential impairment of its investments. In the event that the cost of an investment exceeds its fair value, the Company evaluates, among other factors, the duration and extent to which the fair value is less than cost and the financial health and business outlook for the investor. Ubiquity will also base their actions on industry performance, changes in technology, operational and financing cash flow factors; and the Company's intent and ability to hold the investment. Once a decline in fair value is determined to be other-than-temporary, an impairment charge will be recorded and a new cost basis in the investment will be established.
Intangible Assets	'
	Intangible Assets
	Intangible assets are amortized using the straight-line method over fifteen years. The Company periodically evaluates the recoverability of intangible assets and takes into account events or circumstances that warrant revised estimates of useful lives or that indicate impairment exists. All of Ubiquity's intangible assets are subject to amortization.
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenue when (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred or services have been rendered; (iii) the sales price is fixed or determinable; and (iv) collectability is reasonably assured.  Revenue from packaged product sales to distributors and resellers is usually recorded when related products are shipped. However, when the revenue recognition criteria required for distributor and reseller arrangements are not met, revenue is recognized as payments are received.
Cost of Revenue	'
	Cost of Revenue
	Cost of revenue includes the direct costs to manufacture and distribute the product and the direct costs to provide online services, production, consulting, product support, licensing opportunities, training and certification of sub-contractors.
Marketing Costs	'
	Marketing Costs
	Marketing costs are expensed as incurred. Marketing expenses were $30,627 and $66,653 for the three and nine months ended September 30, 2013, respectively, and $11,512 and $27,616 for the three and nine months ended September 30, 2012.
Income Taxes	'
	Income Taxes
	Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
Concentrations of Credit Risk	'
	Concentration of Credit Risks
	The Company maintains its cash and cash equivalents in bank deposit accounts, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts; however, amounts in excess of the federally insured limit may be at risk if the bank experiences financial difficulties.
Use of Estimates	'
	Use of Estimates
	Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Examples include estimates of loss contingencies and product life cycles, and assumptions such as the elements comprising a software arrangement, including the distinction between upgrades/enhancements and new products; when the Company reaches technological feasibility for its products; the potential outcome of the future tax consequences of events that have been recognized in the Company's financial statements or tax returns; and determining when investment impairments are other-than-temporary. Actual results and outcomes may differ from these estimates and assumptions.
Earnings Per Common and Common Equivalent Share	'
	Earnings Per Common and Common Equivalent Share
	The computation of basic earnings per common share is computed using the weighted average number of common shares outstanding during the year. The computation of diluted earnings per common share is based on the weighted average number of shares outstanding during the year plus common stock equivalents which would arise from the exercise of warrants outstanding using the treasury stock method and the average market price per share during the year. Options, warrants and convertible preferred stock which are common stock equivalents are not included in the diluted earnings per share calculation for the three and nine months ended September 30, 2013 and 2012 since their effect is anti-dilutive.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets
	The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.
Recently Issued Accounting Guidance	'
	Recently Issued Accounting Guidance
	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company's results of operations, financial position or cash flow.

PREPAID_EXPENSES_Tables

PREPAID EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2013
PREPAID EXPENSES [Abstract]	'
Schedule of Prepaid Expenses	'
	Prepaid expenses consisted of the following as of September 30, 2013 and December 31, 2012:
		2013		2012
	Commissions	$	89,308		63,309
	Rent		96,555		96,155
	Security deposit		39,433		400
	Miscellaneous		1,130		1,130
	Legal		0		0
	Total prepaid expenses	$	226,426	$	160,994

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2013
PROPERTY AND EQUIPMENT [Abstract]	'
Schedule of Property and Equipment	'
	The Company owned equipment recorded at cost which consisted of the following as of September 30, 2013 and December 31, 2012:
		2013			2012
	Machinery and equipment	$	478,822		$	419,907
	Office equipment		882,913			874,853
	Leasehold improvements		573,508			385,850
	Subtotal		1,935,243			1,680,610
	Accumulated depreciation		(914,896	)		(689,934	)
	Property and equipment, net	$	1,020,347		$	990,676

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2013
INTANGIBLE ASSETS [Abstract]	'
Schedule of Intangibles Assets	'
	The Company has capitalized costs in relation to developing acquiring intangible assets, which consisted of the following as of September 30, 2013 and December 31, 2012:
		2013			2012
	Patents and trademarks	$	6,568,951		$	6,379,353
	Data compression		685,362			521,458
	Website		2,440,139			2,440,139
	Invicta immersive property		2,028,000			2,028,000
	Think Mobile GiftSender		2,391,800			-
	Think Media		2,391,800			-
	Biznexion		216,400			-
	Digital Magazine		400,000			-
	Goodwill		972,000			972,000
	Subtotal, intangible assets		18,094,452			12,340,950
	Accumulated amortization		(4,536,842	)		(3,813,698	)
	Intangible assets, net	$	13,557,610		$	8,527,252

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2013
ACCRUED EXPENSES [Abstract]	'
Schedule of Accrued Expenses	'
	Accrued expenses consisted of the following as of September 30, 2013 and December 31, 2012:
		2013		2012
	Salary and wages	$	1,472,810	$	951,428
	Payroll and other taxes		811,680		845,701
	Interest		11,886		11,886
	Total accrued expenses	$	2,296,376	$	1,809,015

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2013
STOCKHOLDERS' EQUITY [Abstract]	'
Summary of Options Outstanding	'
	The Company had the following options outstanding as of September 30, 2013 and December 31, 2012:
		Number of Options		Weighted average
				exercise price
	Outstanding, January 1, 2012		9,225,000	$	2.5
	Granted - 2012		2,075,000		4
	Exercised - 2012		0		0
	Expired - 2012		0		0
	Balance, December 31, 2012		11,300,000		2.78
	Granted - 2013		250,000		4
	Exercised - 2013		0		0
	Expired - 2013		0		0
	Balance, September 30, 2013		11,550,000	$	2.8

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
Schedule of Minimum Annual Rent	'
	Minimum annual rent is as follows for the initial term of the lease:
	Year ended December 31, 2013	$	122,525
	2014		519,194
	2015		539,701
	2016		136,212
	Total lease commitment	$	1,317,632

INCOME_TAXES_Tables

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2013
INCOME TAXES [Abstract]	'
Schedule of Income Tax Provision	'
	The provision for Federal income tax consists of the following for the nine months ended September 30, 2013 and 2012:
		2013			2012
	Federal income tax benefit attributable to:
	Current operations	$	2,108,768		$	1,239,451
	Valuation allowance		(2,108,768	)		(1,239,451	)
	Net provision for federal income tax	$	0		$	0
Schedule of Net Deferred Tax	'
	The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows as of September 30, 2013 and December 31, 2012:
		2013			2012
	Deferred tax asset attributable to:
	Net operating loss carryover	$	23,025,729		$	20,916,961
	Valuation allowance		(23,025,729	)		(20,916,961	)
	Net deferred tax asset	$	0		$	0

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	1 Months Ended	3 Months Ended		9 Months Ended
	Feb. 21, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Mar. 05, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'	'	'	'	'	'
Allowance for doubtful accounts	'	$0	'	$0	'	'	$0
Bad debt expense	'	0	0	0	0	'	'
Marketing expense	'	30,627	11,512	66,653	27,616	'	'
Percentage of shares outstanding and issued	80.21%	'	'	'	'	'	'
Stock issued, cash proceeds	$150,000	'	'	'	'	'	'
Stock issued, shares	3,000,000	'	'	'	'	'	'
Common stock, shares issued	'	65,105,610	'	65,105,610	'	69,435,610	48,649,824
Common stock, par value (in dollars per share)	'	$0.00	'	$0.00	'	'	$0.00
Chris Carmichael [Member]	'	'	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'	'	'
Stock issued, shares	2,866,667	'	'	'	'	'	'
Brenden Garrison [Member]	'	'	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'	'	'
Stock issued, shares	133,333	'	'	'	'	'	'
Minimum [Member]	'	'	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'	'	'
Estimated useful life	'	'	'	'3 years	'	'	'
Maximum [Member]	'	'	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'	'	'
Estimated useful life	'	'	'	'7 years	'	'	'

PREPAID_EXPENSES_Details

PREPAID EXPENSES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
PREPAID EXPENSES [Abstract]	'	'
Commissions	$89,308	$63,309
Rent	96,555	96,155
Security deposit	39,433	400
Miscellaneous	1,130	1,130
Legal	0	0
Total prepaid expenses	$226,426	$160,994

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'	'
Property and equipment, gross	$1,935,243	'	$1,680,610
Less: Accumulated depreciation	-914,896	'	-689,934
Property and equipment, net	1,020,347	'	990,676
Depreciation expense	224,962	149,124	'
Machinery and equipment [Member]	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'
Property and equipment, gross	478,822	'	419,907
Office equipment [Member]	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'
Property and equipment, gross	882,913	'	874,853
Leasehold improvements [Member]	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'
Property and equipment, gross	$573,508	'	$385,850

INTANGIBLE_ASSETS_Schedule_of_

INTANGIBLE ASSETS (Schedule of Intangible Assets) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]	'	'
Subtotal, intangible assets	$18,094,452	$12,340,950
Accumulated amortization	-4,536,842	-3,813,698
Intangible assets, net	13,557,610	8,527,252
Patents and trademarks [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Subtotal, intangible assets	6,568,951	6,379,353
Data compression [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Subtotal, intangible assets	685,362	521,458
Website [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Subtotal, intangible assets	2,440,139	2,440,139
Invicta immersive property [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Subtotal, intangible assets	2,028,000	'
Think Mobile GiftSender [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Subtotal, intangible assets	2,391,800	'
Think Media [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Subtotal, intangible assets	2,391,800	'
Biznexion [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Subtotal, intangible assets	216,400	'
Digital Magazine [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Subtotal, intangible assets	400,000	'
Goodwill [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Subtotal, intangible assets	$972,000	$972,000

INTANGIBLE_ASSETS_Narrative_De

INTANGIBLE ASSETS (Narrative) (Details) (USD $)	9 Months Ended		1 Months Ended	0 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Jul. 27, 2012	Jul. 12, 2013	Jul. 12, 2013	Jul. 12, 2013
			Jonathan Eubanks [Member]	Acquired Intangible Assets Transaction One [Member]	Acquired Intangible Assets Transaction Two [Member]	Acquired Intangible Assets Transaction Three [Member]
Acquired Finite-Lived Intangible Assets [Line Items]	'	'	'	'	'	'
Common stock issued for acquired intangible assets	$400,000	'	$3,000,000	$2,391,800	$216,400	$2,391,800
Common stock issued for acquired intangible assets, shares	100,000	'	750,000	597,950	54,100	597,950
Shares issued price per share	$4	'	$4	$4	$4	$4
Amortization expense	723,144	467,060	'	'	'	'
Common stock issued to acquire intangible assets	$5,400,000	$3,000,000	'	'	'	'

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
ACCRUED EXPENSES [Abstract]	'	'
Salary and wages	$1,472,810	$951,428
Payroll and other taxes	811,680	845,701
Interest	11,886	11,886
Total accrued expenses	$2,296,376	$1,809,015

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)

Sep. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Apr. 30, 2012

Jan. 31, 2012

Dec. 31, 2011

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Chris Carmichael [Member]

Chris Carmichael [Member]

Carmichael Family [Member]

Albert Carmichael [Member]

Albert Carmichael [Member]

Immersive Advertising Patent [Member]

Lifestyle Portal [Member]

Related Party Transaction [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loan payable, related party, principal amount

'

$800

'

'

$2,500

$4,325

$75

'

'

'

'

'

$250,000

$250,000

Accrued Salaries

375,126

'

'

209,362

'

'

'

1,219,880

'

'

'

'

'

'

Options annually

'

'

'

'

'

'

'

300,000

'

'

'

'

'

'

Due to related party

'

'

'

'

'

'

'

254,000

14,000

800,000

0

22,000

'

'

Debt instrument, carrying amount

189,085

'

169,711

'

'

'

'

'

'

'

'

'

'

'

Outstanding balance due from related party

0

'

7,358

'

'

'

'

'

'

'

'

'

'

'

Annual salary

'

'

'

'

'

'

'

$420,000

'

'

'

'

'

'

STOCKHOLDERS_EQUITY_Narrative_

STOCKHOLDERS' EQUITY (Narrative) (Details) (USD $)	0 Months Ended	1 Months Ended				3 Months Ended	9 Months Ended		12 Months Ended
	Feb. 01, 2013	Mar. 22, 2013	Feb. 21, 2013	Aug. 31, 2012	Dec. 22, 2011	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Mar. 05, 2013
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'	'	'	'	'	'	'	'	'	'
Common stock, shares authorized	'	'	'	'	'	200,000,000	200,000,000	'	200,000,000	'
Common stock, par value (in dollars per share)	'	'	'	'	'	$0.00	$0.00	'	$0.00	'
Issuance of common stock in exchange for cash, shares	'	'	'	740,000	3,000,000	'	13,919,286	'	'	'
Common stock issued for cash	'	'	'	$22,200	$3,000	'	$5,467,918	$2,933,024	'	'
Equity issuance costs	'	'	'	'	'	'	-375,126	-209,362	'	'
Stock issued, shares	'	'	3,000,000	'	'	'	'	'	'	'
Stock split ratio	'	'	'	'	'	'	3	'	'	'
Common stock, shares issued	'	'	'	'	'	65,105,610	65,105,610	'	48,649,824	69,435,610
Common stock, shares outstanding	'	'	'	'	'	65,105,610	65,105,610	'	48,649,824	'
Granted	250,000	'	'	'	'	'	250,000	'	2,075,000	'
Exercise price	$4	'	'	'	'	'	'	'	$4	'
Stock options value	726,710	'	'	'	'	'	'	'	6,696,561	'
Expected life	'60 months	'	'	'	'	'	'	'	'60 months	'
Dividend yield	0.00%	'	'	'	'	'	'	'	0.00%	'
Volatility	97.00%	'	'	'	'	'	'	'	116.00%	'
Risk free interest rate	0.88%	'	'	'	'	'	'	'	'	'
Risk-free rate, minimum	'	'	'	'	'	'	'	'	0.62%	'
Risk-free rate, maximum	'	'	'	'	'	'	'	'	0.77%	'
Issuance of common stock in exchange for services rendered, shares	'	250,000	'	'	'	587,500	'	'	'	'
Issuance of common stock in exchange for services rendered, value	'	'	'	'	'	1,468,750	'	'	'	'
Stock issued for acquired intangible assets, shares	'	'	'	'	'	'	1,350,000	'	'	'
Share Price	'	$2.50	'	'	'	$4	$4	'	'	'
Deferred Compensation Equity	'	'	'	'	'	$654,030	$654,030	'	'	'
Conversion of stock	'	'	'	'	'	'	600,000	'	'	'
Preferred stock, conversion basis	'	'	'	'	'	'	'	'	'	'
							1 to 1

STOCKHOLDERS_EQUITY_Summary_of

STOCKHOLDERS' EQUITY (Summary of Options Outstanding) (Details) (USD $)	0 Months Ended	9 Months Ended	12 Months Ended
	Feb. 01, 2013	Sep. 30, 2013	Dec. 31, 2012
Number of options	'	'	'
Outstanding, beginning	'	11,300,000	9,225,000
Granted	250,000	250,000	2,075,000
Exercised	'	0	0
Expired	'	0	0
Outstanding, ending	'	11,550,000	11,300,000
Weighted average exercise price	'	'	'
Outstanding, beginning	'	$2.78	$2.50
Granted	'	$4	$4
Exercised	'	$0	$0
Expired	'	$0	$0
Outstanding, ending	'	$2.80	$2.78

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Narrative) (Details) (USD $)

0 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

6 Months Ended

0 Months Ended

Feb. 01, 2013

Mar. 22, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2012

Jun. 30, 2013

Mar. 31, 2013

Apr. 09, 2008

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Jun. 30, 2011

Jun. 30, 2011

Dec. 10, 2008

Sep. 30, 2013

Dec. 31, 2012

Dec. 10, 2008

Gregory Crotty [Member]

Smith [Member]

Harvey [Member]

New Building [Member]

New Building [Member]

Space 150, LLC [Member]

Space 150, LLC [Member]

Space 150, LLC [Member]

Space 150, LLC [Member]

Increase [Member]

Website [Member]

Other Commitments [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Lease payments

'

'

$90,867

$120,237

$301,245

$317,452

'

'

'

'

'

'

'

$18,250

$37,934

'

'

'

'

Final award payment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

60,000

'

'

614,308

Quarterly payment of remaining balance

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

45,000

'

'

'

Legal fees

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

352,661

'

'

'

Interest expense

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

42,003

'

'

'

Due to related party

'

'

'

'

'

'

'

'

'

'

'

0

0

'

'

'

108,972

273,972

'

Settlement payments

'

'

'

'

'

'

30,000

0

'

375,000

'

55,000

65,000

'

'

'

'

'

'

Accrued Salaries

'

'

375,126

209,362

375,126

209,362

'

'

'

'

93,743

'

'

'

'

'

'

'

'

Common stock issued, price per share

'

$2.50

$4

'

$4

'

'

'

'

'

$1.50

'

'

'

'

'

'

'

'

Granted

250,000

'

'

'

250,000

'

2,075,000

'

'

'

80,000

'

'

'

'

'

'

'

'

Options to purchase

'

'

'

'

'

'

'

'

'

'

703,250

'

'

'

'

'

'

'

'

Shares issued

'

'

'

'

'

'

'

'

'

'

150,000

'

'

'

'

'

'

'

'

Total contingent liability

'

'

'

'

'

'

'

'

$305,885

'

'

'

'

'

'

'

'

'

'

Issuance of common stock in exchange for services rendered, shares

'

250,000

587,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Schedule of Minimum Annual Rent) (Details) (USD $)	Sep. 30, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
Year ended December 31, 2013	$122,525
2014	519,194
2015	539,701
2016	136,212
Total lease commitment	$1,317,632

INCOME_TAXES_Narrative_Details

INCOME TAXES (Narrative) (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
INCOME TAXES [Abstract]	'	'
Net operating loss carry- forward	$67,700,000	$61,500,000
Operating loss expiration date	31-Dec-33	'
Income tax rate	34.00%	'

INCOME_TAXES_Schedule_of_Incom

INCOME TAXES (Schedule of Income Tax Provision) (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
INCOME TAXES [Abstract]	'	'	'	'
Current operations	'	'	$2,108,768	$1,239,451
Valuation allowance	'	'	-2,108,768	-1,239,451
Net provision for Federal income tax	'	'	'	'

INCOME_TAXES_Schedule_of_Net_D

INCOME TAXES (Schedule of Net Deferred Tax) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
INCOME TAXES [Abstract]	'	'
Net operating loss carryover	$23,025,729	$20,916,961
Valuation allowance	-23,025,729	-20,916,961
Net deferred tax asset	$0	$0

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	1 Months Ended	9 Months Ended
	Feb. 21, 2013	Sep. 30, 2013
		Subsequent Event [Member]
Subsequent Event [Line Items]	'	'
Stock issued, shares	3,000,000	379,000
Stock issued, cash proceeds	$150,000	$800,000