Ubiquity 10-Q 4 May 16 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Apr. 18, 2016
Document And Entity Information
Entity Registrant Name	UBIQUITY, INC.
Entity Central Index Key	1,538,329
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		220,316,435
Trading Symbol	UBIQ
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,015

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Assets:
Cash and cash equivalents	$ 142,190	$ 102,286
Accounts receivable, net	3,750
Prepaid expenses	39,433	$ 39,433
Loans receivable - related parties	279,031	247,461
Other current assets	100	100
Total current assets	464,504	389,280
Property and equipment, net	613,117	751,184
Other assets:
Other assets	58,993	58,993
Intangible assets, net	5,207,002	7,085,070
Total assets	6,343,616	8,284,527
Current liabilities
Accounts payable	734,356	577,990
Accrued expenses	2,487,951	1,909,354
Credit cards payable	1,030,595	825,854
Loans payable - related parties	359,198	48,251
Convertible notes, net discounts of $806,117 and $3,119, respectively	2,115,719	$ 200,881
Derivative liabilities	3,732,919
Total current liabilities	$ 10,460,738	$ 3,562,330
Accrued expenses, long-term		4,120,120
Total liabilities	$ 10,460,738	$ 7,682,450
Commitments and contingencies
Stockholders' Equity (Deficit):
Preferred stock, par value $0.001, 10,000,000 shares authorized, 500 and no shares issued and outstanding as of September 30, 2015 and December 31, 2014, respectively	$ 1
Common stock, par value $0.001, 800,000,000 shares authorized, 154,815,056 and 104,502,111 shares issued and outstanding as of September 30, 2015 and December 31, 2014, respectively	154,815	$ 104,502
Additional paid-in capital	156,982,871	$ 151,758,762
Subscription Receivable	(28,000)
Accumulated deficit	(161,226,809)	$ (146,383,599)
Total stockholders' equity (deficit)	$ (4,117,122)	5,479,665
Non-controlling interest		(4,877,588)
Total liabilities and stockholders' equity (deficit)	$ 6,343,616	$ 8,284,527

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Convertible notes, net discount	$ 806,117	$ 3,119
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	500
Preferred stock, shares outstanding	500
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	800,000,000	800,000,000
Common stock, shares issued	154,815,056	104,502,111
Common stock, shares outstanding	154,815,056	104,502,111

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Revenues	$ 9,400	$ 29,585	$ 34,800	$ 62,735
Revenues total	9,400	29,585	34,800	62,735
Costs of sales	1,039	45,712	8,815	140,814
Gross profit (loss)	8,361	(16,127)	25,985	(78,079)
Operating expenses:
Meals and entertainment	5,601	9,159	31,442	49,064
Marketing	1,715	77,564	30,139	145,525
Outside services	15,373	99,783	203,915	373,890
Payroll expense	474,658	1,304,897	1,693,173	2,990,029
Stock-based compensation	727,834	3,038,837	3,150,148	9,464,216
Office and computer	71,048	161,680	239,762	316,817
Professional fees	311,787	455,015	1,508,328	1,325,896
Rent	183,043	153,115	516,549	404,398
Travel	18,293	62,390	55,446	265,250
Taxes	39,417	6,798	57,769	12,017
Charitable contributions	6,345	15,708	26,553	41,323
Depreciation and amortization	399,213	484,086	1,295,153	1,302,260
Other operating expenses	78,791	74,142	418,477	258,345
Total operating expenses	2,333,118	5,943,174	9,226,854	16,949,030
Operating loss	(2,324,757)	(5,959,301)	(9,200,869)	(17,027,109)
Other income and (expense)
Interest expense	$ (1,001,236)	$ (1,733)	(2,943,350)	$ (4,110)
Loss on impairment of intangible assets			(940,000)
Change in fair market value of derivative liabilities	$ (125,481)		(2,031,960)
Other income			11,339
Total other income (expense)	$ (1,126,717)	$ (1,733)	(5,903,971)	$ (4,110)
Loss before provision for income taxes	$ (3,451,474)	$ (5,961,034)	$ (15,104,840)	$ (17,031,219)
Provision for income taxes
Net loss	$ (3,451,474)	$ (5,961,034)	$ (15,104,840)	$ (17,031,219)
Loss attributable to non-controlling interest		273,160	261,630	866,244
Loss attributable to Ubiquity, Inc.	$ (3,451,474)	$ (5,687,874)	$ (14,843,210)	$ (16,164,975)
Net loss per share: basic and diluted	$ (0.03)	$ (0.06)	$ (0.13)	$ (0.18)
Weighted average number of shares outstanding: basic and diluted	135,094,849	97,652,314	119,476,078	94,966,769

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (15,104,840)	$ (17,031,219)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,295,153	1,302,260
Stock-based compensation	3,150,148	$ 9,464,216
Additional fair value related to exchange of options for accrued officer salaries	41,006
Common stock issued for extension of convertible note payable	127,530
Loss on change in fair market value of derivative liabilities	2,031,960
Principle increase due to default on convertible notes payable	716,605
Gain on extinguishment	(8,441)
Amortization of debt discount	1,613,822
Loss on impairment of intangible assets	940,000
Changes in operating assets and liabilities:
Accounts receivable	$ (3,750)	$ (9,000)
Prepaid expenses		(26,867)
Other current assets		5,400
Accounts payable	$ 162,350	(289,735)
Accrued expenses	849,046	968,805
Credit cards payable	204,741	(33,712)
Net cash used in operating activities	(3,984,670)	(5,649,852)
CASH FLOWS FROM INVESTING ACTIVITIES:
Repayment from (loans to) related parties	$ (31,570)	(419,536)
Purchase of property and equipment		(47,702)
Other assets		(58,993)
Purchase/acquisition of intangible assets	$ (219,681)	(397,001)
Cash from SME		19,727
Net cash used in investing activities	$ (251,251)	$ (903,505)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes payable	2,168,476
Payments on convertible notes payable	(329,120)
Proceeds from loans payable - related party	734,494	$ 221,272
Payments on loans payable - related party	(388,525)
Proceeds from sale of common stock	$ 2,090,500	$ 6,513,578
Non-controlling interest
Net cash provided by financing activities	$ 4,275,825	6,734,850
Change in cash and cash equivalents	39,904	181,493
Cash and cash equivalents, beginning of period	102,286	74,300
Cash and cash equivalents, end of period	142,190	255,793
Supplemental disclosures of cash flow information:
Cash paid for interest	$ 78,598	$ 5,000
Cash paid for income taxes
Non-cash investing and financing activities:
Value of embedded conversion feature for debt discount	$ 2,051,477
Conversion notes payable, accrued interest, accounts payable and derivative liabilities into common stock	297,292
Conversion related party notes payable into common stock	57,500
Common stock issued with convertible debt	206,657
Conversion of accrued wages into stock options	1,118,500
Accounts payable exchanged for convertible note and BCF recorded	119,226
Reclass of derivative liability to equity upon payment of convertible note payable	$ 350,518
Value of common stock issued for assets		$ 2,250,000

Company Overview

Company Overview	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Company Overview	NOTE 1 - COMPANY OVERVIEW Ubiquity, Inc. (“Ubiquity” or the “Company”) is focused on providing a platform which enables anyone to connect to internet-based content on any type of device. Ubiquity’s unique technology and robust patent portfolio has led to the development of the Company’s signature product, the Sprocket. The Sprocket can be easily downloaded onto any type of device (such as mobile phone, tablet, laptop, etc.) and then easily customized to provide the user with easy access to all web-based content, social media outlets, video-based content, private networks, social networks, personalized files, intelligent search, and virtually all other media. In short, the Sprocket provides easy and expedited access to content in the manner and choices selected by the user. The Sprocket also provides detailed analytics and data on the end-users, delivering tremendous value as a marketing tool to the content providers and advertisers. The Company believes it can license the Sprocket platform to third-party companies, such as telecom companies and large enterprises, enabling these customers to develop personalized applications either for their customer base or within their enterprise. It is envisioned that the end-user will pay a nominal monthly fee for the Sprocket, that nominal fee would be multiplied by the total number of users, resulting in a potentially substantial license fee to the Company in the form of recurring revenue. The Company has developed several unique products that function very effectively on the Sprocket platform, such as GiftSender (a mobile wallet); Monkeybars (a social mobility distribution platform); and, its own video search engine. The Sprocket platform is also a powerful incubator. Third-party developers can use its common standard to develop effective apps that address any range of users’ needs and applications. The Company also has proprietary video intelligence software which it proposes to sell to government customers. Organization of Company On March 5, 2013, we entered into an Agreement and Plan of Merger (the “Merger Agreement”) 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. On December 31, 2014, effective March 31, 2015, the Company entered into a Share Exchange Agreement (the “Agreement”) with Sponsor Me, Inc. (“Sponsor Me”), a Nevada corporation, and a related party, which resulted in the acquisition of 100% of the issued and outstanding equity securities of Sponsor Me. Pursuant to the terms of the Agreement, the Company acquired all of the outstanding capital stock of Sponsor Me from the Sponsor Me shareholders for an aggregate purchase price of 3,878,467 shares, or 3.59% of the Company’s common stock. In addition, in connection with the transaction, the Company forgave notes accounts/receivables due from Sponsor Me and SC Business, Inc., and members or SME management and SME consultants, who are also members of Ubiquity management, forgave approximately $3.2M in accrued salary and related payroll taxes. The Company recorded the acquisition of the remaining non-controlling interest as an equity transaction in accordance with Accounting Standards Codification (“ASC”) 810. Sponsor Me is a new kind of digital publishing company that combines expert editorial with ecommerce for distribution on mobile and social platforms. Sponsor Me, Inc. is considered a related party. Brenden Garrison is the CEO of Sponsor Me and is also the CFO of the Company. Christopher Carmichael is a consultant of Sponsor Me and is also the CEO of the Company, and Connie Jordan is a consultant and a director of Sponsor Me, and is also Senior Executive Vice president of the Company. In addition, Sponsor Me has a similar shareholder group including the Company’s CEO and EVP. Thus, the Company accounted for the acquisition of Sponsor Me as an entity under common control using the carry over basis related to Sponsor Me’s assets and liabilities. As of March 31, 2015, the carrying value of Sponsor Me’s assets and liabilities were as follows: March 31, 2015 Current Assets $ 4,188 Non-Current Assets 8,267 Current Liabilities (108,434 ) Current Liabilities - Related Parties (10,000 ) Net Current Liabilities $ (105,979 ) At March 31, 2015, the following entry was recorded due to the forgiveness of accrued wages and taxes due to officers and to remove the Non-controlling interest: March 31, 2015 Accrued Wages to Officers $ (2,926,456 ) Accrued Taxes on Wages to Officers (313,136 ) Removal of Non-Controlling Interest 5,139,218 Reduction of Additional Paid-in Capital $ 1,899,626 In addition, the operations of Sponsor Me are included within these financial statements and thus a pro-forma for the three and nine months ended September 30, 2015 and 2014 is not required. Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As shown in the accompanying consolidated financial statements, the Company has negative working capital and operating losses, 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 consolidated 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. The Company is currently in various negotiations for the licensing of their Sprocket product line, however, no formal terms have been agreed upon. To date revenues from licensing agreements have not been sufficient to fund operations. Thus, until the Company can generate sufficient cash flows to fund operations, the Company is dependent on raising additional capital through debt and/or equity transactions. In addition, the Company may have to renegotiate current convertible debt obligations, reduce certain overhead costs through the deferral of salaries and other means, and settle liabilities through negotiation. Currently, the Company does not have any commitments or assurances for additional capital, other than disclosed above, nor can the Company provide assurance that such financing will be available to it on favorable terms, or at all. If, after utilizing the existing sources of capital available to the Company, further capital needs are identified and the Company is not successful in obtaining the financing, it may be forced to curtail its existing or planned future operations. Subsequent to quarter end, the Company raised $0 in convertible notes payable, and $1,966,505 from the sale of common stock. 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.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Consolidated Financial Statements The accompanying unaudited interim consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the United States Securities and Exchange Commission. Certain information and disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all adjustments and disclosures necessary for a fair presentation of these interim consolidated financial statements have been included. Such adjustments consist of normal recurring adjustments. These interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements of the Company for the year ended December 31, 2014. The results of operations for the three and nine months ended September 30, 2015 are not indicative of the results that may be expected for the full year. Basis of Presentation The interim consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. Principles of Consolidation The accompanying interim consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Ubiquity Broadcasting Corp. and Sponsor Me, Inc. (“SME”) for all periods presented, and its majority owned subsidiaries Sprocket HK Limited and Sprocket Wearables, Inc. (see below). Prior to March 31, 2015, the Company did not have an equity ownership in SME. However, since SME was primarily owned by officers of the Company, the Company had the power to make decisions that were most significant to SME and was expected to absorb the losses of SME. The Company determined that as of January 1, 2014, SME should be consolidated in with the Company’s operations. This determination was based upon the fact that the Company was the primary funding source for SME’s operations. Prior to 2014, SME funded operations through the sale of SME common stock. Effective March 31, 2015, the Company acquired SME; see above for additional information. All material inter-company accounts and transactions have been eliminated in consolidation. Sprocket HK Limited On March 3, 2015, Sprocket HK Limited was incorporated in Hong Kong. Ubiquity, Inc. holds a 51% non-dilutable stake in Sprocket HK Limited. On March 13, 2015, Ubiquity, Inc. entered into a Non-Exclusive Commercial Technology License Agreement (the “License Agreement”) with Sprocket HK Limited (“Sprocket”), a Hong Kong limited liability company. Pursuant to the terms of the License Agreement, the Company agreed to grant to Sprocket a domestic and international non-exclusive license to make, use, copy and distribute products and services based upon the technology owned by the Company. Sprocket will also negotiate licenses with third parties, subject to the terms and conditions set forth in the License Agreement. The minimum cash flow expected to be generated from the Licensing Agreement to Ubiquity, Inc. is $100,000 and carries a revenue share agreement where Sprocket will pay Ubiquity, Inc 60% of all net revenue proceeds of all licensed and sub-licensed technology either directly or indirectly. The cash flow generated from this agreement can be for general expenses and working capital in Ubiquity, Inc. There were no operations at this entity for the period ended September 30, 2015. Sprocket Wearables, Inc. On September 18, 2015, the Company entered into a Mobile Applications Development and Services Agreement (“ Agreement” Sprocket Wearable’s On September 25, 2015, Ubiquity, Inc entered into an exclusive license agreement with Sprocket Wearable’s Inc. The agreement calls for a 15% royalty of the gross sales of all licensed goods and services and an initial license non-refundable entry fee of $1,500,000 (ONE MILLION FIVE HUNDRED THOUSAND DOLLARS), which will be used at the Corporate level for general working capital purposes. There were no operations for this entity, other than the investments received and agreements entered into, during the three and nine months ended September 30, 2015. Variable Interest Entity Generally accepted accounting principles require that if an entity is the primary beneficiary of a variable interest entity (“VIE”), the entity should consolidate the assets, liabilities and results of operations of the VIE in its consolidated financial statements. Ubiquity, Inc. considers itself to be the primary beneficiary of SME, and accordingly, has consolidated these entities beginning in January 2014, with the equity interests of the unaffiliated investors in SME presented as Non-controlling Interests in the accompanying interim consolidated financial statements. Under ASC 810-10 the Primary Beneficiary is the party that has both of the following: 1. The power to make decisions regarding the activities that most significantly impact the success of the VIE, and 2. The obligation to absorb losses or rights to receive benefits of the entity that could potentially be significant to the VIE. When multiple parties make decisions over different activities of the entity, only the party with power to direct the activities that most significantly impacts the entity’s economic performance will have satisfied the first condition. The Company, through its management and significant stockholders, has the power to direct the most significant activities of SME. Ubiquity satisfies the second condition because as the primary source of capital beginning in 2014, Ubiquity, Inc. is expected to absorb the losses that will be significant to the VIE. On March 31, 2015, SME was acquired by Ubiquity and thus the VIE was eliminated. Non-Controlling Interests Non-controlling interest disclosed within the consolidated statements of operations represents the minority ownership’s 100% share of net losses of SME incurred during the three months ended March 31, 2014, the nine months ended September 30, 2014 and the three months ended March 31, 2015. On March 31, 2015, SME was acquired by Ubiquity and thus the non-controlling interest was eliminated on that date. Ubiquity, Inc. owns 51% of Sprocket HK Limited which is consolidated into the accompanying financial statements. However there were no operations at this entity for the three and nine months ended September 30, 2015. Ubiquity, Inc. owns 65% of Sprocket Wearables, Inc. which is consolidated into the accompanying financial statements. However there were no operations at this entity for the three and nine months ended September 30, 2015. Cash and Cash Equivalents For purposes of the accompanying consolidated 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. The allowance for doubtful accounts was $70,000 at September 30, 2015 and December 31, 2014. Property and Equipment The capital assets are being depreciated over their estimated useful lives of, three to fifteen years using the straight-line method of depreciation for book purposes. The cost of leasehold improvements is amortized over the lesser of the length of the related leases or the estimated useful lives of the assets. Maintenance and repairs are charged to operations when incurred. Betterments and renewals are capitalized. When equipment and leasehold improvements are sold or otherwise disposed of, the asset account and related accumulated depreciation account are relieved, and any gain or loss is included in operations. Software Development Costs Research and development costs are charged to expense as incurred. However, the costs incurred for the development of computer software that will be sold, leased, or otherwise marketed are capitalized when technological feasibility has been established. These capitalized costs are subject to an ongoing assessment of recoverability based on anticipated future revenues and changes in hardware and software technologies. Amortization of capitalized software development costs begins when the product is available for general release to customers and revenues are generated. Amortization is computed as the ratio of current gross revenues for a product to the total of current and anticipated future gross revenues for the product. Amortization of capitalized software development costs for purchased technology that is technologically feasible at the time of purchase begins upon purchase and for internally developed costs, when the product is available for release to customers. Amortization is computed using a straight-line method over the estimated useful life of five (5) years. During the three and nine months ended September 30, 2015 and 2014, the Company incurred development costs in which were expensed of $180,383, $418,477, $74,142 and $258,345, respectively. Intangible Assets Intangible assets are amortized using the straight-line method over periods ranging from five to 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. The majority of Ubiquity’s intangible assets are subject to amortization. See Note 5 for additional information. 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. See Note 5 for additional information. Derivative Financial Instruments The Company does not use derivative financial instruments to hedge exposures to cash-flow risks or market-risks that may affect the fair values of our financial instruments. However, under the provisions ASC 815 – “Derivatives and Hedging” certain financial instruments that have characteristics of a derivative, as defined by ASC 815, such as embedded conversion features on our Convertible Notes, that are potentially settled in the Company’s own common stock, are classified as liabilities when either (a) the holder possesses rights to net-cash settlement or (b) physical or net-share settlement is not within the Company’s control. In such instances, net-cash settlement is assumed for financial accounting and reporting purposes, even when the terms of the underlying contracts do not provide for net-cash settlement. Derivative financial instruments are initially recorded, and continuously carried, at fair value each reporting period. The value of the embedded conversion feature is determined using the Black-Scholes option pricing model. All future changes in the fair value of the embedded conversion feature will be recognized currently in earnings until the note is converted or redeemed. Determining the fair value of derivative financial instruments involves judgment and the use of certain relevant assumptions including, but not limited to, interest rate risk, credit risk, volatility and other factors. The use of different assumptions could have a material effect on the estimated fair value amounts. Fair Value of Financial Instruments The Company follows the guidance of ASC 820: Fair Value Measurement and Disclosure. Fair value is defined as the exit price, or the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. The guidance also establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of our Company. Unobservable inputs are inputs that reflect our Company’s assumptions about the factors market participants would use in valuing the asset or liability. The guidance establishes three levels of inputs that may be used to measure fair value: Level 1. Observable inputs such as quoted prices in active markets; Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. As of September 30, 2015, the Company’s derivative liabilities are considered a level 3 financial instrument, see Note 7 for discussion of valuation. As of December 31, 2014, we did not have any level 1, 2, or 3 assets or liabilities. The carrying amounts reflected in the balance sheets for cash, prepaid expenses, other assets, accounts payable, accrued expenses, and notes payable approximate the respective fair values due to the short maturities of these items. 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. Revenues from licensing the rights to technology and/or patents are typically recorded when access to the technology and/or patents is provided. Cost of Revenue Cost of revenue includes the direct costs to distribute the product and the direct costs to provide online services, production, consulting, product support, licensing opportunities, training and certification of sub-contractors. Stock-Based Compensation 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 consolidated financial statements based on their fair values. The Company generally estimates the grant date fair value of stock options using the Black-Scholes option-pricing model. The Black-Scholes option-pricing model is affected by the Company’s stock price on the date of grant, the expected stock price volatility over the expected term of the award, the risk-free interest rate for the expected term of the award and expected dividends. The Company recognizes stock-based compensation expense on a straight-line basis over the service period of the award. 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. Common stock issued in connection with services whereby the performance is complete and for asset acquisitions are typically valued using the closing market price of the Company’s common stock on the date of the agreement. In accordance with the guidance, an asset acquired in exchange for issuance of fully vested, non-forfeitable equity instruments should not be presented or classified as an offset to equity on the grantor’s balance sheet once the equity instrument is granted for accounting purposes. Accordingly, the Company has accounted for certain issuances as prepaid assets in the accompanying consolidated balance sheets. 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. The Company’s income tax returns are based on calculations and assumptions that are subject to examination by the Internal Revenue Service and other tax authorities. In addition, the calculation of the Company’s tax liabilities involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. While the Company believes it has appropriate support for the positions taken on its tax returns, the Company regularly assesses the potential outcomes of examinations by tax authorities in determining the adequacy of its provision for income taxes. The Company continually assesses the likelihood and amount of potential adjustments and adjusts the income tax provision, income taxes payable and deferred taxes in the period in which the facts that give rise to a revision become known. To date there have been no uncertain tax positions. 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 consolidated 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, valuation of the Company’s common stock and common stock options, derivative liabilities, 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 consolidated 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 and stock options outstanding using the treasury stock method and the average market price per share during the year. Convertible notes payable, 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, 2015 and 2014, respectively, since their effect is anti-dilutive. Recently Issued Accounting Guidance In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-9, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-9”). ASU 2014-9 outlines a single comprehensive model for entities to use in accounting for revenue. Under the guidance, revenue is recognized when a company transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. Effective July 9, 2015 due to an extension by the FASB, the standard is effective for public entities with annual and interim reporting periods beginning after December 15, 2017. Entities have the option of using either a full retrospective or a modified retrospective approach to adopt the guidance. We are currently evaluating implementation methods and the effect that implementation of this standard will have on our consolidated financial statements upon adoption. In August 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2014-15, Going Concern (Subtopic 205-40) (“ASU 2014-15”). ASU 2014-15 requires management of all entities to evaluate whether there are conditions and events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the consolidated financial statements are issued (or available to be issued when applicable). The guidance is effective for fiscal years beginning after December 15, 2016 and for interim periods within that fiscal year. We do not expect the adoption of this guidance to have a material effect on our consolidated financial statements as we currently disclose that there is substantial doubt regarding our ability to continue as a going concern.

Prepaid Expenses

Prepaid Expenses	9 Months Ended
	Sep. 30, 2015
Prepaid Expenses
Prepaid Expenses	NOTE 3 - PREPAID EXPENSES Prepaid expenses consisted of payroll deposits as of September 30, 2015 and December 31, 2014.

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 4 - PROPERTY AND EQUIPMENT Property and equipment recorded at cost consisted of the following as of September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Machinery and equipment $ 486,122 $ 486,122 Office equipment 881,100 881,100 Leasehold improvements 641,599 641,599 Subtotal 2,008,821 2,008,821 Accumulated depreciation (1,395,704 ) (1,257,637 ) Property and equipment, net $ 613,117 $ 751,184 Depreciation expense was $45,000, $56,805, $138,067 and $170,415 for the three and nine months ended September 30, 2015 and 2014, respectively.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 5 - INTANGIBLE ASSETS The Company’s capitalized costs in relation to developing and acquiring intangible assets, consisted of the following as of September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Patents and trademarks $ 1,413,606 $ 1,337,798 Media projects 776,728 650,735 Sprocket Asset Group 7,353,020 8,275,804 Subtotal, intangible assets 9,543,354 10,264,337 Accumulated amortization (4,336,352 ) (3,179,267 Intangible assets, net $ 5,207,002 $ 7,085,070 Amortization expense for all intangible assets was $354,213, $427,281, $1,157,086 and $1,131,845 for the three and nine months ended September 30, 2015 and 2014, respectively. The Sprocket Asset Group consists of the Invicta Immersive Property, Think Mobile Giftsender, Think Media, Digital Magazine, and a portion of the websites that were previously reported. Management reviews intangible assets with finite lives for impairment whenever events or changes in circumstances indicate the carrying value of the intangible assets may not be recoverable. Recoverability of the intangible assets is measured by comparing the carrying amount of the assets to the future estimated undiscounted cash flows that the asset is expected to generate. If the estimated undiscounted future cash flows are less than the carrying amount, these intangible assets with finite lives are considered to be impaired. The amount of the impairment is measured as the difference between the carrying amount of these assets and their estimated fair value. The fair value of the asset is estimated based on discounted future cash flows using a discount rate commensurate with the risk. Our estimate of future cash flows requires assumptions and judgment, including forecasting future sales and expenses and estimating useful lives of the assets. The use of different assumptions, estimates or judgments, such as the estimated future cash flows or the discount rate used to discount such cash flows, could significantly increase or decrease the estimated fair value of the intangible assets with finite lives. Intangible assets primarily consist of the Sprocket Asset Group, internally developed Intellectual Property, acquired Intellectual Property, and a robust portfolio of patents , which are referred to as the Sprocket Asset Group. At June 30, 2015, due to delays in finalizing contracts with potential customers in which the Company had been negotiating with for periods ranging from six months to a year, the Company determined impairment might be present. These delays extended the initial period by 6 months in which the Company projected undiscounted cash flows to commence from these contracts. In addition, the expected life of the Sprocket Asset Group continued to remain the same, thus, decreasing the total expected undiscounted cash flows related to the assets. Thus, at June 30, 2015 the Company performed a recoverability test by comparing the sum of the estimated undiscounted future cash flows attributable to the Sprocket Asset Group to their carrying amounts. Future undiscounted cash flows related to the Sprocket Asset Group were estimated using the most recent contracts in which were being actively negotiated for the Sprocket through the Company and its affiliates at the time of the analysis, including a 10% growth rate. Projections for Sprocket Wearable’s are based upon management’s projections of future contracts. The significant terms within the negotiated contracts were formulated by management, the board of directors, advisory group, and various consultants in which spent a significant amount of time researching the industry. The future cash flow projections included estimated revenue projections which were based upon an expected per user charge times the number of users. Expected per user chargers were based upon amounts being negotiated within the contracts. The total expected users were determined based upon the estimated needs of the potential customers. Significant costs included within the undiscounted cash flows related to costs to carry and support the contract needs. In addition, due to the volatility of the operations, the Company has updated its models on multiple occasions. As of June 30, 2015 the Company’s cash flow model did not indicate an impairment was necessary. However, as noted above, based on the delay of entering into a definitive contract, the Company recorded an impairment was necessary to acknowledge the delay. Accordingly, although the Company deems the recoverability probable, an impairment of 20% of the net asset balance was recorded as of June 30, 2015. At September 30, 2015, the Company expects future estimated undiscounted undiscounted The estimated amortization expense over the next five fiscal years approximates: 2015 (remaining three months) 400,000 2016 1,600,000 2017 1,400,000 2018 900,000 2019 200,000

Accrued Expenses

Accrued Expenses	9 Months Ended
	Sep. 30, 2015
Payables and Accruals [Abstract]
Accrued Expenses	NOTE 6 - ACCRUED EXPENSES Accrued expenses consisted of the following as of September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Salaries and wages - Ubiquity, Inc. $ 566,063 $ 559,704 Payroll and other taxes 1,099,215 1,145,125 Accrued consulting fee - BOD Member 375,000 150,000 Accrued interest 289,249 - Accrued rent 91,000 52,558 Other 67,424 1,967 Total current accrued expenses 2,487,951 1,909,354 Salaries and wages, long-term - Ubiquity, Inc. - 1,000,000 Salaries and wages, long-term - Sponsor Me, Inc. - 3,120,120 Total accrued expenses $ 2,487,951 $ 6,029,474 The Company’s Chief Executive Officer and Senior Executive Vice President are paid as consultants and thus the required payroll taxes are not withheld and remitted to the appropriate taxing authorities. The Company issues these individuals 1099s which represent amounts paid to them. In connection with this, the Company accrues estimated taxes and penalties due to taxing authorities in which would be potentially due if the taxing authorities were to require the Company’s to pay if the individuals were deemed employees. The Company accrues the taxes at the time in which the amounts payable to the individuals is recorded. See Note 8 for discussion related to compensation either paid and/or accrued for related parties. As of September 30, 2015 and December 31, 2014, total amounts accrued related to potential payroll taxes and penalties were $844,453 and $890,623, respectively. In February 2015, the Company’s Chief Executive Officer forgave accrued salary and bonuses of $1 million dollars in exchange for options to purchase 2,561,856 shares of common stock with an exercise price of $0.485 per share. The options vest immediately and have a five year life. The Company valued the options at $1,159,506 using the Black Scholes Option Pricing model; see Note 9 for variables used. In addition, accrued payroll taxes and penalties related to the forgiven salary and bonus of $118,000 were re-classed as the payroll amounts were not paid. The difference between the salary and taxes forgiven and the fair market value of the options of $41,006 was recorded as additional compensation expense.

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Notes Payable	NOTE 7 - NOTES PAYABLE Convertible Notes Payable - Variable Conversion Price At various times to fund operations, the Company issues convertible notes payable in which the conversion features are variable. In addition, some of these convertible notes payable have issuance discounts and other fees withheld. During the nine months ended September 30, 2015, the Company issued convertible notes payable with principal amounts aggregating $2,380,350 in which proceeds of $2,168,475 were received. The convertible notes payable incur interest rates ranging from 1% to 12% per annum with due dates ranging from August 2015 to April 2017. The convertible notes payable are convertible into common stock of the Company at discounts ranging from 55-65% of either the lowest closing prices in the 20 days before the conversion date, the lowest trading price in the 25 days before the conversion date, or the volume-weighted average price of the three days before the conversion date. Certain of these notes are convertible immediately upon issuance, while others do not become convertible for a period of 180 days after issuance. Derivative accounting applies upon the conversion feature being available to the holder, as it is variable and does not have a floor as to the number of common shares in which could be converted. The Company has recorded, or will record, a derivative liability in connection with the convertible notes payable on the date they become convertible. The combination of the original issue discount (“OID”), fees paid and allocation to the derivative liabilities resulted in discounts to the convertible notes payable. The discounts are being amortized over the term of the convertible notes payable. In addition, the Company issued 450,000 shares of common stock in connection with some of the convertible notes. The Company valued the common stock at $125,625 based upon the closing market price on the date of the transaction. The value of the common stock was recorded as a discount to the notes payable. On April 15, 2015, the default provision of all convertible notes payable were triggered due to the Company’s delinquency in filing their annual report. Thus, as of April 15, 2015, all convertible notes payable became convertible; interest rates were increased at rates ranging from 12% to 24% per annum; and the principal balances were increased at rates ranging from 110% to 150% totaling $716,605 in additional principal. The increase in principal was recorded as interest expense during the nine months ended September 30, 2015. Including the convertible notes payable discussed in the preceding paragraph, as of September 30, 2015, the Company has $2,921,835 in principal of convertible notes payable with remaining discounts of $806,117. These notes also contain various default provisions including increases to the interest rate ranging from 0% to 16% and increases to the principal balance ranging from 110% to 150% which were triggered on April 15, 2015 as discussed above. During the three and nine months ended September 30, 2015 and 2014, $697,733, $0, $1,586,629 and $0 of the discount was amortized to interest expense, respectively. As of September 30, 2015, the unamortized debt discount was $806,117. The Company is amortizing using the straight line method due to the short term of the notes. During the nine months ended September 30, 2015, principal of $50,000 was converted into 1,552,701 shares of common stock. In connection with this conversion, the Company determined the fair market value of common stock to be $353,883 based upon the closing market price on the date of conversion. In connection with the conversion, the Company relieved derivative liabilities of $231,292 and recorded a gain on extinguishment of $8,441 which represented the difference between the fair market value of the common stock and the convertible notes and derivative liabilities extinguished. During the nine months ended September 30, 2015, principal of $125,120 of convertible notes were repaid. In connection with these repayments, derivative liabilities of $119,226 were reclassed to equity as the convertible note in which the derivative liabilities corresponded to were repaid and thus the conversion feature was eliminated. At various times during the nine months ended September 30, 2015, the Company issued a total of 925,000 shares of common stock to various holders of the convertible notes payable. The issuances related to various penalties, settlements, etc related to the convertible notes payable being in default. The Company valued the shares at $229,623 based upon the closing market price of the Company's common stock on the date of the transaction. The value of the common stock was immediately expensed as interest expense. Derivative Liabilities In connection with convertible notes payable, the Company records derivative liabilities for the conversion feature. The derivative liabilities are valued on the date the convertible note payable become convertible and revalued at each reporting period. During the nine months ended September 30, 2015, the Company recorded initial derivative liabilities of $3,267,843 based upon the following Black-Scholes option pricing model average assumptions: an exercise price of $0.0853 to $1.00 our stock price on the date of grant ($0.15 to $0.57), expected dividend yield of 0%, expected volatility of 132% to 200%, risk free interest rates ranging from 0.23% to 0.56% and expected terms ranging from one (1) to two (2) years. Upon initial valuation, the derivative liability exceeded the face value of certain of the convertible note payables by approximately $1,363,000, which was recorded as a day one loss on derivative liability. On September 30, 2015, the derivative liabilities were revalued at $3,732,919 resulting in a loss of $815,595 related to the change in fair market value of the derivative liabilities for the nine months ended September 30, 2015. The derivative liabilities were revalued using the Black-Scholes option pricing model with the following average assumptions: an exercise price of $0.04 to $0.15, our stock price on the date of valuation, expected dividend yield of 0%, expected volatility of 143% to 188%, risk-free interest rates ranging from 0.23% to 0.58%, and an expected terms ranging from 0.10 to 1.83 years. Other Notes Payable Transactions On February 11, 2014, the Company entered into an agreement with a law firm in which $27,249 in accounts payable was converted to a convertible promissory note in the same amount. Under the terms of the agreement, the note was immediately convertible at $0.001 per share, incurred interest at 10% and due upon demand. The Company didn't account for the transaction until the nine months ended September 30, 2015 when a conversion was requested and the oversight was identified. The Company determined that a beneficial conversion feature of $27,249 should have been recorded and immediately expensed as interest expense at the time of the original agreement. The amount was recorded during the nine months ended September 30, 2015 as the amount is immaterial to the three and nine months ended September 30, 2015 and 2014. During the nine months ended September 30, 2015, assignees of the holder converted $16,000 of the balance into 16,000,000 shares of common stock. As of September 30, 2015, $11,249 was due on the note and is included within convertible notes payable. In July 2015 the company entered into a note payable in the amount of $20,000 with a related party that is due on demand. Future Potential Dilution Most of the Company’s convertible notes payable contain adjustable conversion terms with significant discounts to market. As of September 30, 2015, the Company’s convertible notes payable are convertible into an aggregate of approximately 68 million shares of common stock. In addition, due to the variable conversion prices on some of the Company’s convertible notes, the number of common shares issuable is dependent upon the traded price of the Company’s common stock.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 8 - RELATED PARTY TRANSACTIONS Compensation Related UBIQUITY, INC. SC Business, Inc. SC Business, Inc. (“SC”) is an entity owned by the Company’s CFO, Brenden Garrison. At times SC charges Ubiquity for tax/consulting work. In order to assist the Company in accessing its credit card lines (as provided by the Carmichael family – see “Loans Payable – Related Parties” below), SC Business periodically charges the Company’s credit cards and remits the related funds, net of fees, back to Ubiquity or to SME. The following is a summary of the transactions between the parties during the three and nine months ended September 30, 2015 and 2014: 2015 2014 Receivable from SC Business, beginning of the year $ 1,279,681 $ 437,812 Amount charged on Ubiquity Credit Cards by SC Business $ 4,003,565 $ 1,324,482 Amounts remitted back to Ubiquity (3,538,180 ) (604,368 ) Amounts retained by SC for settlements of Brenden Garrison’s accrued salary and reimbursements(2015) and amounts due SC (2014) (129,497 ) (49,011 ) PayPal and other fees incurred by SC Business (143,438 ) (46,357 ) Receivable from SC Business $ 1,472,231 $ 1,062,559 (1) Amounts remitted to SME $ 182,550 $ 437,047 (1) The substance of this receivable is that it is due from SME based on the balance being related to amounts remitted from Ubiquity to SME. See Note 2 for related elimination of the related balance upon the acquisition of SME. Accordingly, such amounts are eliminated in the consolidation of SME. Max Gan Max Gan is an employee of the Company. Max Gan loans the company money periodically and also assists the Company in accessing its credit card lines, Max Gan periodically charges the Company’s credit cards. Max Gan,then remits the related amount charged, net of fees, back to Ubiquity. The following is a summary of the transactions between the parties during the three and nine months ended September 30, 2015 and 2014: 2015 2014 Receivable from Max Gan, beginning of year $ 247,461 $ 125,920 Amount charged on Ubiquity Credit Cards $ 684,434 $ 460,674 Amounts remitted back to Ubiquity (638,788 ) (281,986 ) PayPal and other fees incurred (24,055 ) (16,124 ) Interest Service fees charged $ 0 $ 0 Receivable from Max Gan, end of period $ 269,153 $ 288,485 Nicholas Mitsakos Nicholas Mitsakos is the Company’s Co-Chairman of the Board. The Company entered into a directors retention agreement with Mitsakos on March 22, 2013 for the issuance of 250,000 shares of common stock as amended in July 2013 for the issuance of an additional 250,000 shares of common stock. Finally, the agreement was amended in December 2013, which calls for monthly payments of $25,000 beginning in January 2014. During the three and nine months ended September 30, 2015 and 2014, the Company recorded expense of $75,000, $225,000, $75,000 and $225,000, respectively, under the contract. As of September 30, 2015 and December 31, 2014, the cash amounts owed under the contract were $375,000 and $150,000, respectively. Carmichael Enterprises This entity is owned by Al Carmichael, who is the father of our CEO, Chris Carmichael. Al Carmichael is the signor for the Company’s business credit cards. In exchange for providing the Company with the access to the related credit lines, the Company pays him a monthly fee of $2,500 per month. During the three and nine months ended September 30, 2015 and 2014, the Company expensed $7,500, $22,500, $7,500 and $22,500 in consulting fees, and owed him $10,000 and $10,000, in reference to a note payable at September 30, 2015 and December 31, 2014, respectively. Brittany Carmichael Brittany Carmichael is the daughter of our CEO, Chris Carmichael and provides secretarial, administrative, and marketing support for the Company. The Company expensed approximately $11,014, $33,320, $11,360 and $28,467 related to her salary and personal expenses charged against her salary during the three and nine months ended September 30, 2015 and 2014, respectively. Cameron Carmichael Cameron Carmichael is the son of our CEO, Chris Carmichael, and provides studio related services to the Company. The Company expensed approximately $1,772, $15,202, $7,576 and $23,054 related to his salary and personal expenses charged against his salary during the three and nine months ended September 30, 2015 and 2014, respectively. Shane Carmichael Shane Carmichael is the son of our CEO, Chris Carmichael, and provides studio related services to the Company. The Company expensed approximately $9,233, $30,480, $15,720 and $43,944 related to his salary personal expenses charged against his salary during the three and nine months ended September 30, 2015 and 2014, respectively. Christopher Carmichael & Connie Jordan The following is a summary of compensation paid and amounts payable to Christopher Carmichael and Connie Jordan for the three months ended March 31, 2015 and 2014, and September 30, 2015 and 2014: Christopher Christopher Carmichael Carmichael Connie Jordan Connie Jordan 3/31/2014 3/31/2015 3/31/2014 3/31/2015 Beginning Accrued Balance $ 1,053,398 $ 2,705,365 $ 181,241 $ 1,199,523 Add SME * - January 1, 2014 $ 1,220,863 $ - $ 971,065 $ - Salary - Ubiquity, Inc. Period Ending March 31 $ 140,790 $ 142,151 $ 70,715 $ 71,914 Sponsor Me, Inc. Period Ending March 31 $ 50,000 $ 50,000 $ 45,000 $ 47,500 Director Fees - Period Ending March 31 $ - $ - $ - $ - Bonus $ 87,332 $ 10,875 $ 29,324 $ 3,263 Other $ - $ (1,000,000 ){1} $ - $ - Subtotal $ 2,552,383 $ 1,908,391 $ 1,297,346 $ 1,322,199 Payments $ (179,605 ) $ (237,233 ) $ (133,198 ) $ (69,803 ) SME Amounts Forgiven in Share Exchange Agreement $ (1,261,213 ) $ (1,470,863 ) $ (1,019,088 ) $ (1,198,565 ) Accrual - Ending March 31 $ 1,111,565 $ 200,295 $ 145,060 $ 53,831 {1} Salary and bonuses forgiven for the exchange to purchase options, see note 6. Christopher Carmichael 6/30/2014 Christopher Carmichael 6/30/2015 Connie Jordan 6/30/2014 Connie Jordan 6/30/2015 Beginning Accrued Balance $ 1,111,565 $ 200,295 $ 145,060 $ 53,831 Add SME - January 1, 2014 0 0 0 0 Salary - Ubiquity, Inc. Period Ending September 30th 141,545 162,289 68,931 87,981 Director Fees - Period Ending September 30th 15,000 0 0 0 Bonus 131,410 457 39,423 196 Other 0 0 0 0 Subtotal 1,399,520 363,041 253,415 142,007 Payments 223,901 106,844 142,946 18,500 Accrual Ending September 30th, less SME Forgiven Balance 1,175,619 256,197 110,469 123,507 {1} Salary and bonuses forgiven for the exchange to purchase options, see note 6 Christopher Carmichael Christopher Carmichael Connie Jordan Connie Jordan 9/30/2014 9/30/2015 9/30/2014 9/30/2015 Beginning Accrued Balance $ 1,175,618 $ 256,197 $ 110,469 $ 123,508 Add SME - January 1, 2014 0.00 0.00 0.00 0.00 Salary - Ubiquity, Inc. Period Ending September 30th 133,050 133,050 66,100 66,100 Sponsor Me, Inc. Period Ending September 30th 50,000 0.00 45,000 0.00 Director Fees - Period Ending September 30th 7,500 0.00 0.00 0.00 Bonus 122,037 236 36,611 101 Other 0.00 0.00 0.00 0.00 Subtotal 1,488,205 389,247 258,179 189,608.01 Payments 255,087 197,000 102,711 66,099.99 Accrual - Ending September 30th 1,233,118 192,482 155,468 123,609.02 {1} Salary and bonuses forgiven for the exchange to purchase options, see note 6 * Payments do not include amounts SME paid an aggregate of approximately $24,084, $44,470, $17,880 and $38,741 in benefits for the three and nine months ended September 30, 2015 and 2014, respectively. * At September 30, 2015 our CEO Chris Carmichael had loaned the company $264,172. Annual Salary On December 20, 2013, effective January 1, 2014, the Board of Directors approved to increase Christopher Carmichael, the Company’s CEO, annual salary from $420,000 to $525,000. Additionally, the CEO receives and accrues a medical allowance of $1,200 per month. In addition, the CEO receives an annual grant of 300,000 options prior to January 1, 2014 and 600,000 subsequently. The Company’s CFO receives an annual salary of $225,000 and an annual option grant of 150,000 shares prior to January 1, 2014 and 150,000 subsequently. The Company’s Senior Executive Vice President, Connie Jordan, receives an annual salary of $250,000 (during the years ended December 31, 2014 and 2013). Additionally, the Senior Executive Vice President receives and accrues a medical allowance of $1,200 per month and an annual option grant of 200,000 prior to January 1, 2014 and 300,000 subsequently. Bonus During the three months and nine months ended September 30, 2015 and 2014, the CEO earned bonuses of $236, and $11,568, $122,037 and $340,779, respectively, in connection with the bonus provisions of his related employment agreement (see Note 10). During the three and nine months ended September 30, 2015 and 2014, the Senior Executive Vice President earned bonuses of $101, and $3,560, $36,611 and $105,359, respectively, in connection with the bonus provisions of her related employment agreement (see Note 10). The Company accounts for the bonuses as payroll expense. Accrued Amounts Payable to CEO and Senior Executive Vice President As of September 30, 2015 and December 31, 2014, amounts payable to the CEO related to the items discussed above were $192,482 and $1,274,852, respectively. See Note 6 for discussion related to $1,000,000 of salary and bonus payable to the CEO exchanged for options to purchase shares of the Company’s common stock. As of September 30, 2015 and December 31, 2014, amounts payable to the Senior Executive Vice President related to the items discussed above were $123,609 and $48,458, respectively. Board of Director Fees Effective July 1, 2014, the Company revised its policy for providing compensation to members of the board of directors. Each independent board member receives an annual fee off $25,000 payable annually and additional compensation annually ranging from $5,000 - $10,000 depending on the board members participation in the Company’s various committees. In addition, effective July 1, 2014, the Company officers who also reside on the board of directors do not receive compensation. During the three and nine months ended September 30, 2015 and 2014, the Company accrued $21,250, $21,250, $42,500 and $42,500, respectively, in connection with amounts due to non officer board of director members. As of September 30, 2015 and December 31, 2014, $125,000 and $82,500 was included within accrued expenses on the accompanying balance sheet. UBIQUITY, INC. 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 are up to $800,000 per month and is memorialized in a formal loan agreement. See Note 9 for discussion of options granted during the nine months ended September 30, 2015 in connection with this guarantee. The Company had certain notes payable outstanding to related parties as of September 30, 2015 and December 31, 2014. During the periods ended September 30, 2015 and December 31, 2014, the Company borrowed $545,904 and $225,000 from Chris Carmichael for which payments were made of $281,732 and $232,000, respectively. As of September 30, 2015 and December 31, 2014, Christopher Carmichael was owed $264,172 and $0, respectively. The amounts were unsecured, incurred interest at 8% per annum and due on demand. During the period ended September 30, 2015, the Company recorded accrued interest of $4,759. The proceeds were used for operations. Albert Carmichael, a family member of the Company’s CEO, was owed $10,000 and $10,000 as of September 30, 2015 and December 31, 2014, respectively. The amounts are unsecured, non-interest bearing and due on demand. The proceeds were used for operations. Employees, consultants or shareholders of the Company were owed $85,026 and $28,250 as of September 30, 2015 and December 31, 2014, respectively. The amounts are unsecured, non-interest bearing and due on demand. However, the Company is recording interest at 8%, which is consistent with other related party loans, for a total accrued interest of $3,706 as of September 30, 2015. The proceeds were used for operations. In addition, during the nine months ended September 30, 2015, the Company issued 736,834 share of common stock in settlement of $57,500 in principal balance. The Company valued the shares of common stock at $81,032 based upon the closing market price on the date of issuance. The excess fair market value of the common stock over the amount relived of $23,532 was recorded as interest expense. In February 2014, the Company received a $50,000 loan from a shareholder. The proceeds from the loan were used for operations and were expected to be paid back on demand. No formal terms were ever entered into in connection with the loan. During the year ended December 31, 2014, the Company repaid the $50,000 loan and an additional $5,000 which was accounted for as interest expense.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Stockholders' Equity	NOTE 9 - STOCKHOLDERS’ EQUITY Reverse Stock Split On April 21, 2014, the Company received approval from the Financial Industry Regulatory Authority (“FINRA”) to effectuate a reverse split of 3.5 to 1 (the “Reverse Split”) in which each shareholder will be issued one (1) share of common stock in exchange for 3.5 shares of their currently issued common stock. The stock split has been retroactively applied to this filing. Preferred Stock In February 2015, the board of directors approved the designation of 500 shares of preferred stock, par value $0.001 per share, of the Company as Series A Preferred Stock. The Series A Preferred stock receive no dividends or liquidation preferences. Each share is entitled to the equivalent of 1,000,000 votes of common stock. On March 6, 2015, the Company issued the CEO and the SEVP 250 shares each of Series A Preferred Stock. In connection with this issuance, the Company valued the shares at $295,918. The shares were valued under the provisions ASC 820 Fair Value Measurements taking into account the control premium associated with the voting provisions of the Series A. The Company expensed the value of the Series A upon issuance as there were no additional performance requirements. Proceeds from Sales of Common Stock During the nine months ended September 30, 2015 and 2014, the Company issued 24,111,667 and 6,612,372 shares of common stock for cash proceeds of $2,090,500 and $6,263,578, respectively. As of September 30, 2015, the Company recorded a subscription receivable of $28,000 for the issuance of shares of common stock for which the cash was received subsequent to September 30, 2015. In addition, as of September 30, 2015 and 2014, the Company received cash proceeds of $20,000 and $250,000 in which the shares of common stock had not been issued as of September 30, 2015 and 2014, respectively, but were subsequently issued. During the nine months ended September 30, 2014, 1,664,000 shares of SME’s common stock were issued for cash proceeds of $193,000. In addition, as of September 30, the Company received cash proceeds from Sprocket Wearables, Inc. of $135,000 in which the shares of common stock in Sprocket Wearables had not been issued as of September 30, but were subsequently issued. Common Stock Issued for Services and Settlement During the nine months ended September 30, 2015 and 2014, the Company issued 3,945,111 and 999,872 shares of common stock for services and settlement. The Company determined the value of such shares to be $1,475,686 and $6,798,306 for the nine months ended September 30, 2015 and 2014, respectively. The values were based upon the fair market value of the Company’s common stock on the date of performance, which in most cases is the agreement date. Services performed in connection with these issuances relate to assignment to the board of directors, advisory services related to listing on a national exchange, marketing, broadcasting and production related services. On March 22, 2013, the Company entered into an agreement to retain a new co-chairman of the board. The agreement granted 285,714 shares of common stock valued at $0.54 per share for services to be rendered over a twelve month period. In July 2013, the agreement was amended to grant an additional 285,714 shares for services through February 2014 with a fair market value of $0.66. The value of the shares were recorded as a prepaid asset of $1,052,500 and was being amortized over the period of service. During the nine months ended September 30, 2014, stock based compensation expense of $263,125 was recorded. See Note 7 for additional issuances of common stock. Options During the year ended December 31, 2014, the Company granted options to purchase 2,536,321 shares of common stock to the board of directors and employees, including 850,000 to the CEO and 550,000 to the EVP for board of director and employment services; 150,000 to the CFO, 269,331 to the CEO in connection with guarantees made on Company loans/credit cards; 32,767 to the CEO in connection with the Monkey Bars asset acquisition and 684,223 to employees and other board members. The options were valued at $3,827,938 on the grant date using the Black-Scholes option-pricing model with the following assumptions: exercise prices ranging from $0.87 to $2.41; dividend yield of 0%; expected volatility of 163%; risk-free interest rates of 0.12% and expected life of 60 months. During the three and nine months ended September 30, 2015 and 2014, the Company recorded $202,972, $686,177, $608,916 and $2,331,085 in compensation expense in connection with the options, respectively. The Company expects to record the remaining unamortized portion of $338,286 during the year ending December 31, 2015. During the nine months ended September 30, 2015, the Company granted options to purchase 1,125,000 shares of common stock to the board of directors and employees, including 600,000 to the CEO and 300,000 to the EVP, 150,000 to the CFO in connection with their employment; 2,561,856 to the CEO in connection with the forgiveness of $1.0 million in accrued salary (see Note 6); and 75,000 to an employee. The options were valued at $765,927 on the grant date using the Black-Scholes option-pricing model with the following assumptions: exercise prices ranging from $0.49 to $0.67; dividend yield of 0%; expected volatility of 164.0%; risk-free interest rates of 0.12% and expected life of 60 months. During the three and nine months ended September 30, 2015, the Company recorded $160,219 and $511,920 in compensation expense in connection with the options, respectively. The Company expects to record the remaining unamortized portion of $160,219 during the year ending December 31, 2015. During the nine months ended September 30, 2015, the Company granted options to purchase 1,993,057 shares of common stock to the CEO in connection with the Company’s use of the CEO’s personal credit card. Under the terms of the arrangement, the Company issues options which represent 10% of the balance on the credit card at the end of the month. The exercise price represents the closing market price of the Company’s common stock at the close of the month. The options are immediately vested. The options were valued at $522,277 on the grant date using the Black-Scholes option-pricing model with the following assumptions: exercise prices ranging from $0.11 to $0.67; dividend yield of 0%; expected volatility ranging from 162% - 165%; risk-free interest rates of 0.12% and expected life of 60 months. During the three and nine months ended September 30, 2015, the Company recorded $111,079 and $522,277 in compensation expense in connection with the options, respectively. The aggregate intrinsic values of the options on the date of grant were $0 as the Company issues options at the then fair market value of common stock. As of September 30, 2015, all options were exercisable at prices above the fair market value of the Company’s common stock.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 10 - COMMITMENTS AND CONTINGENCIES Employment Agreements On September 4, 2013, the Company entered into an employment agreement with Christopher Carmichael, the Company’s Chief Executive Officer, to perform the services and duties that are normally and customarily associated with this position as well as other associated duties as our Board reasonably determine (the “Carmichael Agreement”). The effective date of the Carmichael Agreement is July 1, 2013 and has a five (5) year term. The Carmichael Agreement called for an initial base salary of $420,000 payable in equal semi-monthly installments in accordance with the Company’s usual practice. The Carmichael Agreement also calls for annual cash bonuses that are equal to two and one half percent (2.5%) of the pretax gross revenue; a three percent (3%) override of gross license fees derived from the Company’s products and services; five percent (5%) success fee of the gross private placement capital contributions received by the Company though tied to performance; and, a three percent (3%) override of the gross book value derived from all cashless transactions of the Company. Moreover, the Carmichael Agreement called for the grant of an option to purchase 300,000 shares of the Company’s common stock at an exercise price of $2.50 per share. As further compensation, Mr. Carmichael is awarded twenty percent of all gross revenues associated with the project known as “106 Yards”. On January 1, 2014, Christopher Carmichael’s employment contract was amended to reflect an annual base salary of $525,000 with bonus compensation of one and one half percent (1.5%) of the gross revenue of the Company, a 3% gross override of license fees derived from the Company’s products and services and a five percent (5%) success fee of the gross private placement capital contributions received by the Company though tied to performance; and, a three percent (3%) override of the gross book value derived from all cashless transactions of the Company. On March 1, 2015, the board modified Christopher Carmichael’s employment agreement to reflect the same base salary but a different bonus structure focusing on the revenue performance of the Company. He also is to receive 600,000 options annually. Beginning March 1, 2015, Carmichael receives three and a half percent (3.5%) of gross revenue from any and all corporate activities worldwide and a two and a half percent (2.5%) gross override of the book value derived from all cashless transactions and the (5%) success fee was terminated with this March 1, 2015 amendment. All cashless transactions are paid out as common stock. Upon termination of the amended agreement, the Company is obligated to pay employee any outstanding liabilities owed to him and amounts owed per the contract to the end of the term. On March 15, 2012, the Company renewed an employment agreement with Connie Jordan, the Company’s Senior Executive Vice President of Intellectual Property and Transmedia, to perform the services and duties that are normally and customarily associated with this position as well as other associated duties as our Board reasonably determine (the “Jordan Agreement”). The effective date of the Jordan Agreement is March 15, 2012 and has a three (3) year term. The Jordan Agreement called for an initial base salary of $198,000 payable in equal semi-monthly installments in accordance with the Company’s usual practice. The Jordan Agreement also called for an annual cash bonus that is equal to one percent (1%) of the pretax gross revenue; and, one and one half percent (1.5%) of the net capital contributions received by the Company from strategic partners though tied to performance. Moreover, the Jordan Agreement called for the grant of an option to purchase 200,000 shares of the Company’s common stock at an exercise price of $2.50 per share. On January 1, 2014, Connie Jordan’s employment contract was amended to reflect an annual base salary of $250,000 with bonus compensation of one percent (1.0%) of the gross revenue of the Company, a one and a half percent (1.5%) gross override of license fees derived from the Company’s products and or services and a one and a half percent (1.5%) success fee of the gross private placement capital contributions received by the Company. She also is to receive 300,000 options annually. On March 1, 2015, the board modified Connie Jordan’s her employment agreement to reflect the same base salary but a different bonus structure focusing on the revenue performance of the Company. Beginning March 1, 2015, Jordan receives one and a half percent (1.5%) of gross revenue from any and all corporate activities worldwide and a three percent (3%) gross override of revenue resulting from the successful patent prosecution, litigation, settlement or actions taken by the Company, and the (1.5%) success fee was terminated with this March 1, 2015 amendment. Upon termination of the amended agreement, the Company is obligated to pay employee any outstanding liabilities owed to her and amounts owed per the contract to the end of the term. On August 15, 2013, the Company entered into an employment agreement with Brenden Garrison, the Company’s Chief Financial Officer, to perform the services and duties that are normally and customarily associated with this position as well as other associated duties as our Board reasonably determine (the “Garrison Agreement”). The Garrison Agreement called for an initial base salary of $150,000 payable in equal semi-monthly installments in accordance with the Company’s usual practice. The Garrison Agreement also calls for an annual bonus in the form of stock options to purchase 75,000 shares at an exercise price of $4.00. On January 1, 2014, Brenden Garrison’s employment contract was amended to reflect an annual base salary of $225,000 with bonus compensation of 150,000 options annually. On January 1, 2012, as amended on August 1, 2013, the Company entered into an employment agreement with Bryan Harpole (the “Harpole Agreement”) to be employed as the Company’s general studio manager on an at will basis. Mr. Harpole will receive an annual salary of $150,000 and is eligible for certain bonuses including an annual bonus in the form of stock options to purchase 75,000 shares at an exercise price of $4.00. Harpole receives a one percent (1%) gross override for all revenue relating to studio revenues. The foregoing descriptions of the terms of the Carmichael Agreement, Jordan Agreement, Garrison Agreement, and Harpole Agreement do not purport to be complete and are qualified in their entirety by reference to the provisions of such agreements filed as Exhibits 10.1 10.2, 10.3, and 10.4 to the 10-K, respectively, are incorporated by reference herein. Other Contingencies At the time of death of the former President of Ubiquity, Gregory Crotty had accrued $93,743 in salary, 22,857 Common Shares of Ubiquity Broadcasting Corporation, and had 200,929 options to purchase Ubiquity Broadcasting Corporation Common Shares at $5.25 per share. He also had 42,857 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, 2015, an established beneficiary has yet to be named. All 200,929 options expired as of December 31, 2011 and are not included in total options outstanding. During the first quarter of 2013, the Employment Development Department of the State of California (the “EDD”) notified the Company that it proposed to categorize our independent contractors as employees and proposed an assessment of additional employment taxes in the amount of $305,885, which represented a contingent liability. The Company filed a formal petition as of April 22, 2013. The Company has recorded a provision for the assessment as an accrued expense even though the Company believes the independent contractors do not meet the definition of an employee. In a letter from the EDD dated July 21, 2015, the EDD issued a final assessment of employment taxes in the amount of $36,128 for the period from October 1, 2009 to September 30, 2012. As resolution on all periods has not been attained, the Company has included approximately $844,453 and $890,363 of estimated taxes, penalties and interest in accrued expenses in the accompanying consolidated balance sheet as of September 30, 2015 and December 31, 2014, respectively. Litigation Ubiquity v. Castro On or about July 2014 Ubiquity filed a demand for arbitration with JAMS against Lawrence E. Castro (“Castro”) for breach of the settlement agreement dated August 19, 2013, which was executed to settle and resolve a dispute between the Company and Castro regarding a prior “Work for Hire” relationship between the parties (the “Castro Settlement”). Under the Castro Settlement, the Company paid Castro monetary compensation in exchange for providing certain agreements and assurances designed to protect certain intellectual property, business plans, road maps, vendors, investor relationships, employee relationships, contractors and work in progress. The arbitration complaint filed by the Company alleges that Castro breached the Castro Settlement and is seeking damages in the amount of $176,763, plus interest, representing the stated damages in the settlement agreement of what the Company has paid to Castro. The Company is also seeking injunctive relief, actual losses incurred by Castro’s breach, and damages for unjust enrichment, including expenses and other sundry damages. The arbitration is currently in the discovery phase, which will enable both Castro and the Company to obtain documents and further evidence supporting their respective cases, as the disclosure of witnesses. In February 2016, Castro’s attorneys filed a motion with the arbitrator to withdraw, which motion was granted. Castro presently is in pro per Kay Strategies v. Ubiquity Kay Strategies filed a complaint against the Company and its officers and directors for various violations of federal and state securities law, in the District Court for the Southern District of California. The Company and its officers and directors thereafter moved to dismiss the complaint under FRCP 12(b)(5) and 12(b)(6). Kay Strategies chose instead to amend voluntarily. Kay Strategies then filed a First Amended Complaint, alleging the same federal and state securities violations. The amended pleading essentially alleges that Kay Strategies purchased restricted Ubiquity stock from a third party. Kay Strategies’ personal representatives allegedly advised it that they were orally informed by Ubiquity’s outside securities’ attorney that it would lift the stock restrictions by a certain date, which did not occur, allegedly causing Kay Strategies damages. Kay Strategies contends that it would not have purchased the Ubiquity stock from the third party had it not had this assurance. The Company denies that it ever made such a guarantee or represented same to Kay Strategies’ representative. Ubiquity also contends that if outside counsel made any statements [which the Company denies happening], counsel was never authorized to do so. Prior to the stock purchase, no authorized director, officer or agent of the Company met with or discussed with anyone at Kay Strategies its prospective purchase of the Company’s stock from any third party. Ubiquity recently filed another FRCP 12(b)(6) motion challenging the efficacy of these allegations. The district court thereafter dismissed Kay Strategies’ First Amended Complaint without prejudice. Typenex v. Ubiquity On August 14, 2015, the Company was served with a demand for arbitration by Typenex Co-Investment, LLC (“ Typenex Note Avant Garde v. Ubiquity Avant Garde initiated litigation against the Company, for the recovery of the Company’s lease of its office space in Irvine, California, claiming the Company’s failed to timely pay its September 2015 rent, allegedly one day late, under the applicable lease. When Ubiquity failed inadvertantly to timely answer the unlawful detainer suit, the Company was defaulted. Instead of moving to set aside the default, the Company entered into two forbearance agreements, both of which lapsed. The Company then moved the Orange County Superior Court for an order restoring the lease, which motion was denied. The court thereafter stayed the action pending the outcome of an appeal challenging the denial filed by Ubiquity. The stay is still in effect. The appeal should be heard in about eight months. On March 14, 2016 Ubiquity paid an additional $150,000 for an increased security deposit until the appeal is finalized. Keener Litigation On March 10, 2016 Vista Capital Investments, LLC (“Vista”) filed suit against the Company for breach of contract, unjust enrichment, declaratory relief, promissory estoppel, fraud, negligent misrepresentation and civil conspiracy in the Superior Court, Central Division, For the County Of San Diego, California. The genesis of the suit is Vista’s allegations that the Company breached two Convertible Notes, one for $100,000 and the other for $50,000, by failing to timely repay these notes, when Vista declared the notes all due and payable after the Company allegedly failed to make timely filings with the SEC. The Company denies any wrongdoing, and intends to challenge the complaint by demurrer. Vista also seeks fraud damages against Chris Carmichael, the Company’s CEO, for allegedly representing that the Company would remain current in its SEC filings if the Loans were made. Keener Litigation On March 15, 2016, Justin Keener (“Keener”) sued the Company for breach of contract, arising out of a $300,000.00 convertible note representing capital infusions by Keener into the Company. Keener alleges the Company has failed to timely repay the note, after Keener demanded payment of the entire principal and interest under the note due to the Company’s default of certain other provisions of the note, which, as alleged, accelerated the note repayments. Firstfire Global Opportunities Litigation On March 28, 2016, Firstfire Global Opportunities (“Firstfire”) filed suit against the Company for breach of a securities purchase agreement and a $140,250.00 senior convertible note, attorneys’ fees and unjust enrichment in the Supreme Court of New York, New York County. Firstfire contends that the Company breached the note by failing to timely repay “any amount towards the aggregate sum that Firstfire is owed,” the total of which is $304.889.88. Brett and Mark Tomberlin Lawsuit On April 8 , R Squared Partners, LLC Litigation On April 20, 2016, R Squared Partners, LLC (“R Squared”) filed suit in the Supreme Court of New York, County of New York against Ubiquity and its CEO, Chris Carmichael, for breach of contract, breach of the implied covenant, unjust enrichment, specific performance, fraud, negligent misrepresentation, and civil conspiracy. The complaint essentially alleges that the Company entered into a purchase and note transaction with R Squared whereby R Squared loaned the Company $140,250.00, which was due on September 20, 2015. R Squared alleges that, except for a $20,000.00 payment, the Company has not timely repaid the principal or interest on the note. R Squared also avers that the Company defaulted under other terms of the purchase agreement, including the Company’s failure to obtain certain insurance policies, reduction of the book – value of certain of its assets, impairing its ability to pay its debts, and failure to honor R Squared’s third party participation rights by entering into third party financing agreements, though R Squared alleges that it has lost “not less than” $500,000.00. R Squared also seeks sundry injunctive relief, restraining the Company and Carmichael from entering into future third party agreements and stock issuances. Finally, R Squared seeks undefined fraud damages against the Company and its CEO arising out of the Company’s and Carmichael alleged representations, as manifested in the purchase agreement. North Matter: On October 10, 2014, the Company was served with a complaint filed on September 13, 2014 by a former consultant against the Company, in the Superior Court of Arizona, Maricopa County. The complaint alleges that the consultant was to receive warrants to purchase 1,142,857 shares of common stock as a commencement fees for services in which commenced on December 15, 2006. The Company believes the claim is without merit; in addition, the statute of limitations has passed. The Company does not believe that a loss is probable and no accrual for loss contingency has been made. Financing On November 10, 2014, the Company engaged Deutsche Bank Securities Inc. to perform such financial advisory and investment banking services as the Company reasonably and specifically requests and as Deutsche Bank agrees. Deutsche Bank is engaged on a non-exclusive basis to provide advisory and investment banking services with respect to the exploration of strategic alternatives that may lead to a possible transaction, through sale, merger, joint venture or otherwise, whether effected in a single transaction or a series of related transactions, in which 40% or more of the voting power of the Company or all or a substantial portion of its business or assets are combined with or transferred to any company that is an acquisition target or another person or entity. Conversant, Inc. Acquisition and Subsequent Termination On January 27, 2015, Ubiquity entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Ubiquity Merger Sub, Inc., a wholly owned subsidiary of Ubiquity (“Merger Sub”), and Coversant, Inc. (“Coversant”), providing for the merger of Merger Sub with and into Coversant (the “Merger”), with Coversant surviving the Merger as a wholly owned subsidiary of Ubiquity. Coversant’s SoapBox platform is an Internet of Things Service Bus (IoT-SB) that securely and efficiently connects things (devices, sensors, actuators) to humans, applications and databases for analysis and controls of devices. SoapBox is designed to federate disparate systems and allow organizations to utilize current legacy equipment that are not able to communicate with each other to now do so with, in most cases, not having to upgrade hardware or software on the systems themselves. On September 8, 2015 the Merger Agreement was terminated. The Company had not taken any steps to integrate Conversant into the operations of the Company, and the Company has not yet utilized any of the assets of Conversant or combined the financial results of Conversant into the financials of the Company. The Company believes that the termination of the Merger Agreement will not have a material effect on its operations.

Restated Balances

Restated Balances	9 Months Ended
	Sep. 30, 2015
Accounting Changes and Error Corrections [Abstract]
Restated Balances	NOTE 11 - RESTATED BALANCES The Board of Directors of Ubiquity, Inc. determined, that the accounting for certain intangible assets, the valuation of certain equity instruments, the non-consolidation of SME that certain amounts were not properly accounted for in prior years and that the financial statement for the three months ended September 30, 2014 were materially misstated. The following is a summary of the changes in balances from the Company’s previously issued financials for the three and nine months ended September 30, 2014 compared to the balances contained in the accompanying consolidated financial statements, which reflect the adjustments necessary to conform to the audited 2014 balances. Statement of Operations for the three months ended September 30, 2014: Originally Filed Adjustments As Filed Herein Revenues - related party $ - (A) $ - Meals and entertainment 7,696 1,463 (A) 9,159 Marketing 74,564 3,000 (A) 77,564 Outside and development services 9,605 90,178 (B) 99,783 Payroll expense 928,874 217,375 (A) 1,304,897 158,648 (C) Stock-based compensation 2,769,660 269,177 (D) 3,038,837 - (E) Office and computer 159,432 2,248 (A) 161,680 Professional fees 446,635 8,380 (A) 455,015 - (F) Rent 153,115 - (A) 153,115 Travel 61,645 745 (A) 62,390 Taxes 6,798 - (A) 6,798 Charitable contributions 15,708 - (A) 15,708 Bad debt expense - - - Depreciation and amortization 413,352 24,382 (A) 484,086 46,352 (B) Other operating expenses 60,307 13,835 (A) 74,142 Interest expense - (1,733 ) (A) (1,733 ) Net loss $ (5,123,518 ) $ (837,516 ) $ (5,961,034 ) Basic and diluted loss per share $ (0.05 ) $ (0.06 ) Weighted average shares outstanding 98,602,314 (950,000 ) (G) 97,652,314 Statement of Operations for the nine months ended September 30, 2014: Originally Filed Adjustments As Filed Herein Revenues - related party $ 250,000 $ (250,000 ) (A) $ - Meals and entertainment 42,967 6,097 (A) 49,064 Marketing 135,506 10,019 (A) 145,525 Outside and development services 35,371 338,519 (B) 373,890 Payroll expense 1,884,501 662,510 (A) 2,990,029 443,018 (C) Stock-based compensation 7,550,306 1,891,585 (D) 9,464,216 22,325 (E) Office and computer 305,656 11,161 (A) 316,817 Professional fees 1,278,735 47,161 (A) 1,325,896 - (F) Rent 404,398 - (A) 404,398 Travel 246,989 18,261 (A) 265,250 Taxes 9,109 2,908 (A) 12,017 Depreciation and amortization 1,183,806 73,143 (A) 1,302,260 45,311 (B) Other operating expenses 227,621 30,724 (A) 258,345 Interest expense - (4,110 ) (A) (4,110 ) Net loss $ (13,174,217 ) $ (3,857,002 ) $ (17,031,219 ) Basic and diluted loss per share $ (0.14 ) $ (0.18 ) Weighted average shares outstanding 95,916,769 (950,000 ) (G) 94,966,769 Statement of Cash Flows: Originally Filed Adjustments As Filed Herein Net loss $ (13,174,217 ) (3,857,002 ) $ (17,031,219 ) Depreciation and amortization 1,183,806 73,143 (A) 1,302,260 45,311 (B) Stock-based compensation 7,550,306 1,891,585 (D) 9,464,216 22,325 (E) Accounts receivable (9,000 ) - (9,000 ) Accounts receivable - related party (100,000 ) 100,000 (A) - Prepaid expenses (26,867 ) - (26,867 ) Other current assets - 5,400 (A) 5,400 Accounts payable (301,746 ) 12,011 (A) (289,735 ) Accrued expenses 670,742 298,063 (A) 968,805 Credit cards payable (33,712 ) - (A) (33,712 ) Net cash used in operating activities $ (4,240,688 ) $ (1,409,164 ) $ (5,649,852 ) Originally Filed Adjustments As Filed Herein Loans to related parties $ (787,311 ) 367,775 (A) $ (419,536 ) Purchase of property and equipment (47,702 ) - (47,702 ) Other assets (53,493 ) (5,500 ) (A) (58,993 ) Acquisition of intangible assets (735,520 ) 338,519 (B) (397,001 ) - (A) Cash from SME - 19,727 (A) 19,727 Net cash used in investing activities $ (1,624,026 ) $ 720,521 $ (903,505 ) Originally Filed Adjustments As Filed Herein Net proceeds from loan payable - related party $ 168,000 53,272 (A) $ 221,272 Equity issuance costs (443,018 ) 443,018 (C) - Proceeds from sale of common stock 6,320,578 193,000 (A) 6,513,578 - - (G) Net cash provided by financing activities $ 6,045,560 $ 689,290 $ 6,734,850 The following is a description of the restated September 30, 2014 as filed herein. (A) The differences reflect the consolidation of SME effective January 1, 2014 and the change to SME’s accounts during the three and nine months ended September 30, 2014. At the time, the Company did not have an equity ownership in SME. However, since SME was primarily owned by officers of the Company. The Company determined that as of January 1, 2014, SME should be consolidated in with the Company’s operations. This determination was based upon the fact that the Company was the primary funding source for SME’s operations. Prior to 2014, SME funded operations through the sale of SME common stock. In addition, all inter-company transactions between SME and Ubiquity were eliminated. (B) To correct amortization expense on intangible assets. The Company adjusted amortization expense for the three and nine months ended September 30, 2014. The change was primarily due to the reduction in carrying value of the intangible assets prior to December 31, 2012, offset by a decrease in estimated life of such asset from fifteen to five year. In addition, the Company expensed $90,178 and $338,519 in development expenses in which had been previously capitalized during the three months ended September 30, 2014, respectively. (C) To correct bonuses recorded as an offset to equity rather than expense. Previously, the bonuses had been recorded as an offset to the proceeds recorded within additional paid in capital. The correction increased the net loss for the three and nine months ended September 30, 2014 by $158,648 and $443,018, respectively. (D) To correct stock based compensation related to options granted to management and employees. Initially, the options issuable under employment contract were valued at the end of the year. However, beginning in 2014 the options were valued at the beginning of the year and expensed over the course of the year. This change caused additional expense of $269,177 and $1,891,585 to be recorded within the three and nine months ended September 30, 2014, respectively. (E) To correct stock based compensation related to common stock issued for services. In connection with a services agreement with Nick Mitsakos with a one year term entered into during 2013. Initially, the Company recorded the unamortized portion of $312,500 as deferred stock based compensation. To correct, the Company recorded the remaining amortization as a prepaid, amortizing over the term of the agreement. The adjustment increased compensation expense during the three and nine months ended September 30, 2014 by $0 and $22,325, respectively. (F) To correct amounts accrued under Nick Mitsakos’ consulting contract in which were earned during the three months ended March 31, 2014 but recorded within the three months September 30, 2014. (G) To correct the par value of shares incorrectly shown as outstanding as of December 31, 2013 in which were never issued. The shares were not split effected during the 4:1 forward split and thus causing the error. In addition, the item had an impact on the weighted average shares outstanding of approximately 950,000 common shares.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	NOTE 12 - SUBSEQUENT EVENTS Sales of Common Stock Subsequent to September 30, 2015, the Company issued approximately 55,164,252 shares of common stock for cash proceeds of $1,822,530. Each sale was made pursuant to a Securities Purchase Agreement the Company has used for previous sales of its common stock and containing terms, conditions, representations, and warranties typically found in similar transactions. Each sale was an exempt private placement with offers and sales made only to “accredited investors” without the use of public advertising and without registration under the Securities Act in reliance on the exemptions provided by Section 4(a)(2) of the Securities Act and/or Regulation D promulgated thereunder and in reliance on similar exemptions under applicable state laws. See Note 2 for proceeds received subsequent to September 30, 2015 related to Sprocket Wearables. Common stock issued for services Subsequent to September 30, 2015, the Company issued approximately 1,250,000 shares of common stock for services. Common stock issued for retirement of debt Subsequent to September 30, 2015, the Company issued approximately 1,361,834 shares of common stock for the retirement of a portion of the company’s accounts payable. Subsequent to September 30, 2015, the Company issued approximately 1,986,439 shares of common stock for the retirement of a portion of the Company’s accounts payable. Common Stock Issued to the Board of Directors: Subsequent to September 30, 2015, the Company issued approximately 5,650,500 shares of common stock to the Board of Directors. Preferred Shares issued to Officers: Subsequent to September 30, 2015, the Company issued approximately 500 shares of Series A Preferred Voting Stock and 2,000,000 shares of Series A Preferred Stock. Other In accordance with ASC 855-10, the Company has analyzed its operations subsequent to September 30, 2015 through the date these consolidated financial statements were issued and has determined that it does not have any material subsequent events to disclose other than the events described above.

Summary of Significant Accoun18

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Interim Consolidated Financial Statements	Interim Consolidated Financial Statements The accompanying unaudited interim consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the United States Securities and Exchange Commission. Certain information and disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, all adjustments and disclosures necessary for a fair presentation of these interim consolidated financial statements have been included. Such adjustments consist of normal recurring adjustments. These interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements of the Company for the year ended December 31, 2014. The results of operations for the three and nine months ended September 30, 2015 are not indicative of the results that may be expected for the full year.
Basis of Presentation	Basis of Presentation The interim consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.
Principles of Consolidation	Principles of Consolidation The accompanying interim consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries Ubiquity Broadcasting Corp. and Sponsor Me, Inc. (“SME”) for all periods presented, and its majority owned subsidiaries Sprocket HK Limited and Sprocket Wearables, Inc. (see below). Prior to March 31, 2015, the Company did not have an equity ownership in SME. However, since SME was primarily owned by officers of the Company, the Company had the power to make decisions that were most significant to SME and was expected to absorb the losses of SME. The Company determined that as of January 1, 2014, SME should be consolidated in with the Company’s operations. This determination was based upon the fact that the Company was the primary funding source for SME’s operations. Prior to 2014, SME funded operations through the sale of SME common stock. Effective March 31, 2015, the Company acquired SME; see above for additional information. All material inter-company accounts and transactions have been eliminated in consolidation.
Sprocket HK Limited	Sprocket HK Limited On March 3, 2015, Sprocket HK Limited was incorporated in Hong Kong. Ubiquity, Inc. holds a 51% non-dilutable stake in Sprocket HK Limited. On March 13, 2015, Ubiquity, Inc. entered into a Non-Exclusive Commercial Technology License Agreement (the “License Agreement”) with Sprocket HK Limited (“Sprocket”), a Hong Kong limited liability company. Pursuant to the terms of the License Agreement, the Company agreed to grant to Sprocket a domestic and international non-exclusive license to make, use, copy and distribute products and services based upon the technology owned by the Company. Sprocket will also negotiate licenses with third parties, subject to the terms and conditions set forth in the License Agreement. The minimum cash flow expected to be generated from the Licensing Agreement to Ubiquity, Inc. is $100,000 and carries a revenue share agreement where Sprocket will pay Ubiquity, Inc 60% of all net revenue proceeds of all licensed and sub-licensed technology either directly or indirectly. The cash flow generated from this agreement can be for general expenses and working capital in Ubiquity, Inc. There were no operations at this entity for the period ended September 30, 2015.
Sprocket Wearables, Inc.	Sprocket Wearables, Inc. On September 18, 2015, the Company entered into a Mobile Applications Development and Services Agreement (“ Agreement” Sprocket Wearable’s On September 25, 2015, Ubiquity, Inc entered into an exclusive license agreement with Sprocket Wearable’s Inc. The agreement calls for a 15% royalty of the gross sales of all licensed goods and services and an initial license non-refundable entry fee of $1,500,000 (ONE MILLION FIVE HUNDRED THOUSAND DOLLARS), which will be used at the Corporate level for general working capital purposes. There were no operations for this entity, other than the investments received and agreements entered into, during the three and nine months ended September 30, 2015.
Variable Interest Entity	Variable Interest Entity Generally accepted accounting principles require that if an entity is the primary beneficiary of a variable interest entity (“VIE”), the entity should consolidate the assets, liabilities and results of operations of the VIE in its consolidated financial statements. Ubiquity, Inc. considers itself to be the primary beneficiary of SME, and accordingly, has consolidated these entities beginning in January 2014, with the equity interests of the unaffiliated investors in SME presented as Non-controlling Interests in the accompanying interim consolidated financial statements. Under ASC 810-10 the Primary Beneficiary is the party that has both of the following: 1. The power to make decisions regarding the activities that most significantly impact the success of the VIE, and 2. The obligation to absorb losses or rights to receive benefits of the entity that could potentially be significant to the VIE. When multiple parties make decisions over different activities of the entity, only the party with power to direct the activities that most significantly impacts the entity’s economic performance will have satisfied the first condition. The Company, through its management and significant stockholders, has the power to direct the most significant activities of SME. Ubiquity satisfies the second condition because as the primary source of capital beginning in 2014, Ubiquity, Inc. is expected to absorb the losses that will be significant to the VIE. On March 31, 2015, SME was acquired by Ubiquity and thus the VIE was eliminated.
Non-controlling Interests	Non-Controlling Interests Non-controlling interest disclosed within the consolidated statements of operations represents the minority ownership’s 100% share of net losses of SME incurred during the three months ended March 31, 2014, the nine months ended September 30, 2014 and the three months ended March 31, 2015. On March 31, 2015, SME was acquired by Ubiquity and thus the non-controlling interest was eliminated on that date. Ubiquity, Inc. owns 51% of Sprocket HK Limited which is consolidated into the accompanying financial statements. However there were no operations at this entity for the three and nine months ended September 30, 2015. Ubiquity, Inc. owns 65% of Sprocket Wearables, Inc. which is consolidated into the accompanying financial statements. However there were no operations at this entity for the three and nine months ended September 30, 2015.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the accompanying consolidated 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. The allowance for doubtful accounts was $70,000 at September 30, 2015 and December 31, 2014.
Property and Equipment	Property and Equipment The capital assets are being depreciated over their estimated useful lives of, three to fifteen years using the straight-line method of depreciation for book purposes. The cost of leasehold improvements is amortized over the lesser of the length of the related leases or the estimated useful lives of the assets. Maintenance and repairs are charged to operations when incurred. Betterments and renewals are capitalized. When equipment and leasehold improvements are sold or otherwise disposed of, the asset account and related accumulated depreciation account are relieved, and any gain or loss is included in operations.
Software Development Costs	Software Development Costs Research and development costs are charged to expense as incurred. However, the costs incurred for the development of computer software that will be sold, leased, or otherwise marketed are capitalized when technological feasibility has been established. These capitalized costs are subject to an ongoing assessment of recoverability based on anticipated future revenues and changes in hardware and software technologies. Amortization of capitalized software development costs begins when the product is available for general release to customers and revenues are generated. Amortization is computed as the ratio of current gross revenues for a product to the total of current and anticipated future gross revenues for the product. Amortization of capitalized software development costs for purchased technology that is technologically feasible at the time of purchase begins upon purchase and for internally developed costs, when the product is available for release to customers. Amortization is computed using a straight-line method over the estimated useful life of five (5) years. During the three and nine months ended September 30, 2015 and 2014, the Company incurred development costs in which were expensed of $180,383, $418,477, $74,142 and $258,345, respectively.
Intangible Assets	Intangible Assets Intangible assets are amortized using the straight-line method over periods ranging from five to 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. The majority of Ubiquity’s intangible assets are subject to amortization. See Note 5 for additional information.
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. See Note 5 for additional information.
Derivative Financial Instruments	Derivative Financial Instruments The Company does not use derivative financial instruments to hedge exposures to cash-flow risks or market-risks that may affect the fair values of our financial instruments. However, under the provisions ASC 815 – “Derivatives and Hedging” certain financial instruments that have characteristics of a derivative, as defined by ASC 815, such as embedded conversion features on our Convertible Notes, that are potentially settled in the Company’s own common stock, are classified as liabilities when either (a) the holder possesses rights to net-cash settlement or (b) physical or net-share settlement is not within the Company’s control. In such instances, net-cash settlement is assumed for financial accounting and reporting purposes, even when the terms of the underlying contracts do not provide for net-cash settlement. Derivative financial instruments are initially recorded, and continuously carried, at fair value each reporting period. The value of the embedded conversion feature is determined using the Black-Scholes option pricing model. All future changes in the fair value of the embedded conversion feature will be recognized currently in earnings until the note is converted or redeemed. Determining the fair value of derivative financial instruments involves judgment and the use of certain relevant assumptions including, but not limited to, interest rate risk, credit risk, volatility and other factors. The use of different assumptions could have a material effect on the estimated fair value amounts.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company follows the guidance of ASC 820: Fair Value Measurement and Disclosure. Fair value is defined as the exit price, or the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. The guidance also establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of our Company. Unobservable inputs are inputs that reflect our Company’s assumptions about the factors market participants would use in valuing the asset or liability. The guidance establishes three levels of inputs that may be used to measure fair value: Level 1. Observable inputs such as quoted prices in active markets; Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. As of September 30, 2015, the Company’s derivative liabilities are considered a level 3 financial instrument, see Note 7 for discussion of valuation. As of December 31, 2014, we did not have any level 1, 2, or 3 assets or liabilities. The carrying amounts reflected in the balance sheets for cash, prepaid expenses, other assets, accounts payable, accrued expenses, and notes payable approximate the respective fair values due to the short maturities of these items.
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. Revenues from licensing the rights to technology and/or patents are typically recorded when access to the technology and/or patents is provided.
Cost of Revenue	Cost of Revenue Cost of revenue includes the direct costs to distribute the product and the direct costs to provide online services, production, consulting, product support, licensing opportunities, training and certification of sub-contractors.
Stock-based Compensation	Stock-Based Compensation 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 consolidated financial statements based on their fair values. The Company generally estimates the grant date fair value of stock options using the Black-Scholes option-pricing model. The Black-Scholes option-pricing model is affected by the Company’s stock price on the date of grant, the expected stock price volatility over the expected term of the award, the risk-free interest rate for the expected term of the award and expected dividends. The Company recognizes stock-based compensation expense on a straight-line basis over the service period of the award. 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. Common stock issued in connection with services whereby the performance is complete and for asset acquisitions are typically valued using the closing market price of the Company’s common stock on the date of the agreement. In accordance with the guidance, an asset acquired in exchange for issuance of fully vested, non-forfeitable equity instruments should not be presented or classified as an offset to equity on the grantor’s balance sheet once the equity instrument is granted for accounting purposes. Accordingly, the Company has accounted for certain issuances as prepaid assets in the accompanying consolidated balance sheets.
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. The Company’s income tax returns are based on calculations and assumptions that are subject to examination by the Internal Revenue Service and other tax authorities. In addition, the calculation of the Company’s tax liabilities involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. While the Company believes it has appropriate support for the positions taken on its tax returns, the Company regularly assesses the potential outcomes of examinations by tax authorities in determining the adequacy of its provision for income taxes. The Company continually assesses the likelihood and amount of potential adjustments and adjusts the income tax provision, income taxes payable and deferred taxes in the period in which the facts that give rise to a revision become known. To date there have been no uncertain tax positions.
Concentration of Credit Risks	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 consolidated 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, valuation of the Company’s common stock and common stock options, derivative liabilities, 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 consolidated 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 and stock options outstanding using the treasury stock method and the average market price per share during the year. Convertible notes payable, 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, 2015 and 2014, respectively, since their effect is anti-dilutive.
Recently Issued Accounting Guidance	Recently Issued Accounting Guidance In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-9, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-9”). ASU 2014-9 outlines a single comprehensive model for entities to use in accounting for revenue. Under the guidance, revenue is recognized when a company transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. Effective July 9, 2015 due to an extension by the FASB, the standard is effective for public entities with annual and interim reporting periods beginning after December 15, 2017. Entities have the option of using either a full retrospective or a modified retrospective approach to adopt the guidance. We are currently evaluating implementation methods and the effect that implementation of this standard will have on our consolidated financial statements upon adoption. In August 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2014-15, Going Concern (Subtopic 205-40) (“ASU 2014-15”). ASU 2014-15 requires management of all entities to evaluate whether there are conditions and events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the consolidated financial statements are issued (or available to be issued when applicable). The guidance is effective for fiscal years beginning after December 15, 2016 and for interim periods within that fiscal year. We do not expect the adoption of this guidance to have a material effect on our consolidated financial statements as we currently disclose that there is substantial doubt regarding our ability to continue as a going concern.

Company Overview (Tables)

Company Overview (Tables)	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Carrying Value of Assets and Liabilities	As of March 31, 2015, the carrying value of Sponsor Me’s assets and liabilities were as follows: March 31, 2015 Current Assets $ 4,188 Non-Current Assets 8,267 Current Liabilities (108,434 ) Current Liabilities - Related Parties (10,000 ) Net Current Liabilities $ (105,979 )
Schedule of Forgiveness of Accrued Wages and Taxes due to Officers	At March 31, 2015, the following entry was recorded due to the forgiveness of accrued wages and taxes due to officers and to remove the Non-controlling interest: March 31, 2015 Accrued Wages to Officers $ (2,926,456 ) Accrued Taxes on Wages to Officers (313,136 ) Removal of Non-Controlling Interest 5,139,218 Reduction of Additional Paid-in Capital $ 1,899,626

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment recorded at cost consisted of the following as of September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Machinery and equipment $ 486,122 $ 486,122 Office equipment 881,100 881,100 Leasehold improvements 641,599 641,599 Subtotal 2,008,821 2,008,821 Accumulated depreciation (1,395,704 ) (1,257,637 ) Property and equipment, net $ 613,117 $ 751,184

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangibles Assets	The Company’s capitalized costs in relation to developing and acquiring intangible assets, consisted of the following as of September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Patents and trademarks $ 1,413,606 $ 1,337,798 Media projects 776,728 650,735 Sprocket Asset Group 7,353,020 8,275,804 Subtotal, intangible assets 9,543,354 10,264,337 Accumulated amortization (4,336,352 ) (3,179,267 Intangible assets, net $ 5,207,002 $ 7,085,070
Schedule of Estimated Amortization Expense	The estimated amortization expense over the next five fiscal years approximates: 2015 (remaining three months) 400,000 2016 1,600,000 2017 1,400,000 2018 900,000 2019 200,000

Accrued Expenses (Tables)

Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2015
Payables and Accruals [Abstract]
Schedule of Accrued Expenses	Accrued expenses consisted of the following as of September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Salaries and wages - Ubiquity, Inc. $ 566,063 $ 559,704 Payroll and other taxes 1,099,215 1,145,125 Accrued consulting fee - BOD Member 375,000 150,000 Accrued interest 289,249 - Accrued rent 91,000 52,558 Other 67,424 1,967 Total current accrued expenses 2,487,951 1,909,354 Salaries and wages, long-term - Ubiquity, Inc. - 1,000,000 Salaries and wages, long-term - Sponsor Me, Inc. - 3,120,120 Total accrued expenses $ 2,487,951 $ 6,029,474

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2015
Summary of Compensation Paid and Amounts Payable	The following is a summary of compensation paid and amounts payable to Christopher Carmichael and Connie Jordan for the three months ended March 31, 2015 and 2014, and September 30, 2015 and 2014: Christopher Christopher Carmichael Carmichael Connie Jordan Connie Jordan 3/31/2014 3/31/2015 3/31/2014 3/31/2015 Beginning Accrued Balance $ 1,053,398 $ 2,705,365 $ 181,241 $ 1,199,523 Add SME * - January 1, 2014 $ 1,220,863 $ - $ 971,065 $ - Salary - Ubiquity, Inc. Period Ending March 31 $ 140,790 $ 142,151 $ 70,715 $ 71,914 Sponsor Me, Inc. Period Ending March 31 $ 50,000 $ 50,000 $ 45,000 $ 47,500 Director Fees - Period Ending March 31 $ - $ - $ - $ - Bonus $ 87,332 $ 10,875 $ 29,324 $ 3,263 Other $ - $ (1,000,000 ){1} $ - $ - Subtotal $ 2,552,383 $ 1,908,391 $ 1,297,346 $ 1,322,199 Payments $ (179,605 ) $ (237,233 ) $ (133,198 ) $ (69,803 ) SME Amounts Forgiven in Share Exchange Agreement $ (1,261,213 ) $ (1,470,863 ) $ (1,019,088 ) $ (1,198,565 ) Accrual - Ending March 31 $ 1,111,565 $ 200,295 $ 145,060 $ 53,831 {1} Salary and bonuses forgiven for the exchange to purchase options, see note 6. Christopher Carmichael 6/30/2014 Christopher Carmichael 6/30/2015 Connie Jordan 6/30/2014 Connie Jordan 6/30/2015 Beginning Accrued Balance $ 1,111,565 $ 200,295 $ 145,060 $ 53,831 Add SME - January 1, 2014 0 0 0 0 Salary - Ubiquity, Inc. Period Ending September 30th 141,545 162,289 68,931 87,981 Director Fees - Period Ending September 30th 15,000 0 0 0 Bonus 131,410 457 39,423 196 Other 0 0 0 0 Subtotal 1,399,520 363,041 253,415 142,007 Payments 223,901 106,844 142,946 18,500 Accrual Ending September 30th, less SME Forgiven Balance 1,175,619 256,197 110,469 123,507 {1} Salary and bonuses forgiven for the exchange to purchase options, see note 6 Christopher Carmichael Christopher Carmichael Connie Jordan Connie Jordan 9/30/2014 9/30/2015 9/30/2014 9/30/2015 Beginning Accrued Balance $ 1,175,618 $ 256,197 $ 110,469 $ 123,508 Add SME - January 1, 2014 0.00 0.00 0.00 0.00 Salary - Ubiquity, Inc. Period Ending September 30th 133,050 133,050 66,100 66,100 Sponsor Me, Inc. Period Ending September 30th 50,000 0.00 45,000 0.00 Director Fees - Period Ending September 30th 7,500 0.00 0.00 0.00 Bonus 122,037 236 36,611 101 Other 0.00 0.00 0.00 0.00 Subtotal 1,488,205 389,247 258,179 189,608.01 Payments 255,087 197,000 102,711 66,099.99 Accrual - Ending September 30th 1,233,118 192,482 155,468 123,609.02 {1} Salary and bonuses forgiven for the exchange to purchase options, see note 6 * Payments do not include amounts SME paid an aggregate of approximately $24,084, $44,470, $17,880 and $38,741 in benefits for the three and nine months ended September 30, 2015 and 2014, respectively. * At September 30, 2015 our CEO Chris Carmichael had loaned the company $264,172.
SC Business Inc [Member]
Summary of Compensation Paid and Amounts Payable	The following is a summary of the transactions between the parties during the three and nine months ended September 30, 2015 and 2014: 2015 2014 Receivable from SC Business, beginning of the year $ 1,279,681 $ 437,812 Amount charged on Ubiquity Credit Cards by SC Business $ 4,003,565 $ 1,324,482 Amounts remitted back to Ubiquity (3,538,180 ) (604,368 ) Amounts retained by SC for settlements of Brenden Garrison’s accrued salary and reimbursements(2015) and amounts due SC (2014) (129,497 ) (49,011 ) PayPal and other fees incurred by SC Business (143,438 ) (46,357 ) Receivable from SC Business $ 1,472,231 $ 1,062,559 (1) Amounts remitted to SME $ 182,550 $ 437,047 (1) The substance of this receivable is that it is due from SME based on the balance being related to amounts remitted from Ubiquity to SME. See Note 2 for related elimination of the related balance upon the acquisition of SME. Accordingly, such amounts are eliminated in the consolidation of SME.
Max Gan [Member]
Summary of Compensation Paid and Amounts Payable	The following is a summary of the transactions between the parties during the three and nine months ended September 30, 2015 and 2014: 2015 2014 Receivable from Max Gan, beginning of year $ 247,461 $ 125,920 Amount charged on Ubiquity Credit Cards $ 684,434 $ 460,674 Amounts remitted back to Ubiquity (638,788 ) (281,986 ) PayPal and other fees incurred (24,055 ) (16,124 ) Interest Service fees charged $ 0 $ 0 Receivable from Max Gan, end of period $ 269,153 $ 288,485

Restated Balances (Tables)

Restated Balances (Tables)	9 Months Ended
	Sep. 30, 2015
Accounting Changes and Error Corrections [Abstract]
Schedule of Restatement of Statement of Operations	Statement of Operations for the three months ended September 30, 2014: Originally Filed Adjustments As Filed Herein Revenues - related party $ - (A) $ - Meals and entertainment 7,696 1,463 (A) 9,159 Marketing 74,564 3,000 (A) 77,564 Outside and development services 9,605 90,178 (B) 99,783 Payroll expense 928,874 217,375 (A) 1,304,897 158,648 (C) Stock-based compensation 2,769,660 269,177 (D) 3,038,837 - (E) Office and computer 159,432 2,248 (A) 161,680 Professional fees 446,635 8,380 (A) 455,015 - (F) Rent 153,115 - (A) 153,115 Travel 61,645 745 (A) 62,390 Taxes 6,798 - (A) 6,798 Charitable contributions 15,708 - (A) 15,708 Bad debt expense - - - Depreciation and amortization 413,352 24,382 (A) 484,086 46,352 (B) Other operating expenses 60,307 13,835 (A) 74,142 Interest expense - (1,733 ) (A) (1,733 ) Net loss $ (5,123,518 ) $ (837,516 ) $ (5,961,034 ) Basic and diluted loss per share $ (0.05 ) $ (0.06 ) Weighted average shares outstanding 98,602,314 (950,000 ) (G) 97,652,314 Statement of Operations for the nine months ended September 30, 2014: Originally Filed Adjustments As Filed Herein Revenues - related party $ 250,000 $ (250,000 ) (A) $ - Meals and entertainment 42,967 6,097 (A) 49,064 Marketing 135,506 10,019 (A) 145,525 Outside and development services 35,371 338,519 (B) 373,890 Payroll expense 1,884,501 662,510 (A) 2,990,029 443,018 (C) Stock-based compensation 7,550,306 1,891,585 (D) 9,464,216 22,325 (E) Office and computer 305,656 11,161 (A) 316,817 Professional fees 1,278,735 47,161 (A) 1,325,896 - (F) Rent 404,398 - (A) 404,398 Travel 246,989 18,261 (A) 265,250 Taxes 9,109 2,908 (A) 12,017 Depreciation and amortization 1,183,806 73,143 (A) 1,302,260 45,311 (B) Other operating expenses 227,621 30,724 (A) 258,345 Interest expense - (4,110 ) (A) (4,110 ) Net loss $ (13,174,217 ) $ (3,857,002 ) $ (17,031,219 ) Basic and diluted loss per share $ (0.14 ) $ (0.18 ) Weighted average shares outstanding 95,916,769 (950,000 ) (G) 94,966,769 The following is a description of the restated September 30, 2014 as filed herein. (A) The differences reflect the consolidation of SME effective January 1, 2014 and the change to SME’s accounts during the three and nine months ended September 30, 2014. At the time, the Company did not have an equity ownership in SME. However, since SME was primarily owned by officers of the Company. The Company determined that as of January 1, 2014, SME should be consolidated in with the Company’s operations. This determination was based upon the fact that the Company was the primary funding source for SME’s operations. Prior to 2014, SME funded operations through the sale of SME common stock. In addition, all inter-company transactions between SME and Ubiquity were eliminated. (B) To correct amortization expense on intangible assets. The Company adjusted amortization expense for the three and nine months ended September 30, 2014. The change was primarily due to the reduction in carrying value of the intangible assets prior to December 31, 2012, offset by a decrease in estimated life of such asset from fifteen to five year. In addition, the Company expensed $90,178 and $338,519 in development expenses in which had been previously capitalized during the three months ended September 30, 2014, respectively. (C) To correct bonuses recorded as an offset to equity rather than expense. Previously, the bonuses had been recorded as an offset to the proceeds recorded within additional paid in capital. The correction increased the net loss for the three and nine months ended September 30, 2014 by $158,648 and $443,018, respectively. (D) To correct stock based compensation related to options granted to management and employees. Initially, the options issuable under employment contract were valued at the end of the year. However, beginning in 2014 the options were valued at the beginning of the year and expensed over the course of the year. This change caused additional expense of $269,177 and $1,891,585 to be recorded within the three and nine months ended September 30, 2014, respectively. (E) To correct stock based compensation related to common stock issued for services. In connection with a services agreement with Nick Mitsakos with a one year term entered into during 2013. Initially, the Company recorded the unamortized portion of $312,500 as deferred stock based compensation. To correct, the Company recorded the remaining amortization as a prepaid, amortizing over the term of the agreement. The adjustment increased compensation expense during the three and nine months ended September 30, 2014 by $0 and $22,325, respectively. (F) To correct amounts accrued under Nick Mitsakos’ consulting contract in which were earned during the three months ended March 31, 2014 but recorded within the three months September 30, 2014. (G) To correct the par value of shares incorrectly shown as outstanding as of December 31, 2013 in which were never issued. The shares were not split effected during the 4:1 forward split and thus causing the error. In addition, the item had an impact on the weighted average shares outstanding of approximately 950,000 common shares.
Schedule of Restatement of Statement of Cash Flows	Statement of Cash Flows: Originally Filed Adjustments As Filed Herein Net loss $ (13,174,217 ) (3,857,002 ) $ (17,031,219 ) Depreciation and amortization 1,183,806 73,143 (A) 1,302,260 45,311 (B) Stock-based compensation 7,550,306 1,891,585 (D) 9,464,216 22,325 (E) Accounts receivable (9,000 ) - (9,000 ) Accounts receivable - related party (100,000 ) 100,000 (A) - Prepaid expenses (26,867 ) - (26,867 ) Other current assets - 5,400 (A) 5,400 Accounts payable (301,746 ) 12,011 (A) (289,735 ) Accrued expenses 670,742 298,063 (A) 968,805 Credit cards payable (33,712 ) - (A) (33,712 ) Net cash used in operating activities $ (4,240,688 ) $ (1,409,164 ) $ (5,649,852 ) Originally Filed Adjustments As Filed Herein Loans to related parties $ (787,311 ) 367,775 (A) $ (419,536 ) Purchase of property and equipment (47,702 ) - (47,702 ) Other assets (53,493 ) (5,500 ) (A) (58,993 ) Acquisition of intangible assets (735,520 ) 338,519 (B) (397,001 ) - (A) Cash from SME - 19,727 (A) 19,727 Net cash used in investing activities $ (1,624,026 ) $ 720,521 $ (903,505 ) Originally Filed Adjustments As Filed Herein Net proceeds from loan payable - related party $ 168,000 53,272 (A) $ 221,272 Equity issuance costs (443,018 ) 443,018 (C) - Proceeds from sale of common stock 6,320,578 193,000 (A) 6,513,578 - - (G) Net cash provided by financing activities $ 6,045,560 $ 689,290 $ 6,734,850 The following is a description of the restated September 30, 2014 as filed herein. (A) The differences reflect the consolidation of SME effective January 1, 2014 and the change to SME’s accounts during the three and nine months ended September 30, 2014. At the time, the Company did not have an equity ownership in SME. However, since SME was primarily owned by officers of the Company. The Company determined that as of January 1, 2014, SME should be consolidated in with the Company’s operations. This determination was based upon the fact that the Company was the primary funding source for SME’s operations. Prior to 2014, SME funded operations through the sale of SME common stock. In addition, all inter-company transactions between SME and Ubiquity were eliminated. (B) To correct amortization expense on intangible assets. The Company adjusted amortization expense for the three and nine months ended September 30, 2014. The change was primarily due to the reduction in carrying value of the intangible assets prior to December 31, 2012, offset by a decrease in estimated life of such asset from fifteen to five year. In addition, the Company expensed $90,178 and $338,519 in development expenses in which had been previously capitalized during the three months ended September 30, 2014, respectively. (C) To correct bonuses recorded as an offset to equity rather than expense. Previously, the bonuses had been recorded as an offset to the proceeds recorded within additional paid in capital. The correction increased the net loss for the three and nine months ended September 30, 2014 by $158,648 and $443,018, respectively. (D) To correct stock based compensation related to options granted to management and employees. Initially, the options issuable under employment contract were valued at the end of the year. However, beginning in 2014 the options were valued at the beginning of the year and expensed over the course of the year. This change caused additional expense of $269,177 and $1,891,585 to be recorded within the three and nine months ended September 30, 2014, respectively. (E) To correct stock based compensation related to common stock issued for services. In connection with a services agreement with Nick Mitsakos with a one year term entered into during 2013. Initially, the Company recorded the unamortized portion of $312,500 as deferred stock based compensation. To correct, the Company recorded the remaining amortization as a prepaid, amortizing over the term of the agreement. The adjustment increased compensation expense during the three and nine months ended September 30, 2014 by $0 and $22,325, respectively. (F) To correct amounts accrued under Nick Mitsakos’ consulting contract in which were earned during the three months ended March 31, 2014 but recorded within the three months September 30, 2014. (G) To correct the par value of shares incorrectly shown as outstanding as of December 31, 2013 in which were never issued. The shares were not split effected during the 4:1 forward split and thus causing the error. In addition, the item had an impact on the weighted average shares outstanding of approximately 950,000 common shares.

Company Overview (Details Narra

Company Overview (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2015	Jul. 31, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 20, 2013
Par value of common stock	$ 0.001			$ 0.001
Convertible notes payable	$ 0	$ 20,000
Proceeds from sale of common stock	$ 1,966,505
Sponsor Me [Member]
Acquisition percentage			100.00%
Number of shares acquired	3,878,467
Forgaveness of accrued salary and related payroll taxes	$ 3,200,000
Percentage of aggregate purchase price	3.59%
Merger Agreement [Member]
Par value of common stock					$ 0.001

Company Overview - Schedule of

Company Overview - Schedule of Carrying Value of Assets and Liabilities (Details) - USD ($)	Sep. 30, 2015	Mar. 31, 2015	Dec. 31, 2014
Current Assets	$ (464,504)		$ (389,280)
Total current liabilities	$ 10,460,738		$ 3,562,330
Sponsor Me [Member]
Current Assets		$ 4,188
Non-Current Assets		8,267
Current Liabilities		(108,434)
Current Liabilities - Related Parties		(10,000)
Total current liabilities		$ (105,979)

Company Overview - Schedule o27

Company Overview - Schedule of Forgiveness of Accrued Wages and Taxes due to Officers (Details) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accrued Wages to Officers	$ (2,926,456)	$ 6,029,474
Accrued Taxes on Wages to Officers	(313,136)
Removal of Non-Controlling Interest	5,139,218
Reduction of Additional Paid-in Capital	$ 1,899,626

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Sep. 25, 2015	Mar. 13, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Mar. 03, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Percentage of ownership interest			100.00%		100.00%
Allowance for doubtful accounts			$ 70,000		$ 70,000			$ 70,000
Estimated useful life of intangible assets					5 years
Research and development costs			$ 180,383	$ 418,477	$ 74,142	$ 258,345
Tax benefits likely being realized upon settlement					more than 50%
Minimum [Member]
Related Party Transaction [Line Items]
Estimated useful life of property and Equipment					3 years
Intangible assets amortized over period					5 years
Maximum [Member]
Related Party Transaction [Line Items]
Estimated useful life of property and Equipment					15 years
Intangible assets amortized over period					15 years
Sprocket HK Limited [Member]
Related Party Transaction [Line Items]
Percentage of non-dilutable ownership							51.00%
Minimum revenue from licensing agreement		$ 100,000
Percentage of revenue from subsidiary		60.00%
Percentage of minority ownership			51.00%		51.00%
Sprocket Wearables [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest	25.00%
Percentage of royalty of gross sales of all licensed goods and services	15.00%
Initial license non-refundable entry fee	$ 1,500,000
Sprocket Wearables [Member] | April 18, 2016 [Member]
Related Party Transaction [Line Items]
Investment			$ 1,100,000		$ 1,100,000
Appetizer Mobile LLC [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest			65.00%		65.00%
Investment			$ 3,000,000		$ 3,000,000
Investment received			$ 0		$ 0
Appetizer Mobile LLC [Member] | September 30, 2016 [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest			65.00%		65.00%
Other Investors [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest			10.00%		10.00%
Investment received			$ 1,000,000		$ 1,000,000
Other Investors [Member] | September 30, 2016 [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest			10.00%		10.00%
Sprocket Wearable [Member]
Related Party Transaction [Line Items]
Percentage of minority ownership			65.00%		65.00%

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 45,000	$ 56,805	$ 138,067	$ 170,415

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,008,821	$ 2,008,821
Accumulated depreciation	(1,395,704)	(1,257,637)
Property and equipment, net	613,117	751,184
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	486,122	486,122
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	881,100	881,100
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 641,599	$ 641,599

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 354,213	$ 427,281	$ 1,157,086	$ 1,131,845
Percentage of impairement charges			20.00%
Sprocket Asset Group [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Percentage of growth rate			10.00%

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangibles Assets (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Subtotal, intangible assets	$ 9,543,354	$ 10,264,337
Accumulated amortization	(4,336,352)	(3,179,267)
Intangible assets, net	5,207,002	7,085,070
Patents and Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Subtotal, intangible assets	1,413,606	1,337,798
Media Projects [Member]
Finite-Lived Intangible Assets [Line Items]
Subtotal, intangible assets	776,728	650,735
Sprocket Asset Group [Member]
Finite-Lived Intangible Assets [Line Items]
Subtotal, intangible assets	$ 7,353,020	$ 8,275,804

Intangible Assets - Schedule 33

Intangible Assets - Schedule of Estimated Amortization Expense (Details)	Sep. 30, 2015USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2015 (remaining three months)	$ 400,000
2,016	1,600,000
2,017	1,400,000
2,018	900,000
2,019	$ 200,000

Accrued Expenses (Details Narra

Accrued Expenses (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Feb. 28, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Mar. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued payroll taxes and penalties for forgiven salary and bonus							$ (313,136)
Fair value of stock options						$ 3,827,938
Additional compensation expense		$ 727,834	$ 3,038,837	$ 3,150,148	$ 9,464,216
Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options to purchase of common stock shares	2,561,856
Stock options vested period	5 years
Fair value of stock options	$ 1,159,506
Additional compensation expense	41,006
Chief Executive Officer and Senior Executive Vice President [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued payroll taxes and penalties for forgiven salary and bonus		$ 844,453		$ 844,453		$ 890,623
Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued payroll taxes and penalties for forgiven salary and bonus	118,000
Accrued salary and bonuses	$ 1,000,000
Stock option exercise price	$ 0.485

Accrued Expenses - Schedule of

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Payables and Accruals [Abstract]
Salaries and wages - Ubiquity, Inc.	$ 566,063	$ 559,704
Payroll and other taxes	1,099,215	1,145,125
Accrued consulting fee - BOD Member	375,000	$ 150,000
Accrued interest	289,249
Accrued rent	91,000	$ 52,558
Other	67,424	1,967
Total current accrued expenses	$ 2,487,951	1,909,354
Salaries and wages, long-term - Ubiquity, Inc.		1,000,000
Salaries and wages, long-term - Sponsor Me, Inc.		3,120,120
Total accrued expenses	$ 2,487,951	$ 6,029,474

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Apr. 15, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Jul. 31, 2015	Feb. 11, 2014
Debt Instrument [Line Items]
Debt discount amortized to interest expense		$ 697,733	$ 0	$ 1,586,629	$ 0
Debt instruments conversion shares				68,000,000
Debt instruments conversion shares, value				$ 297,292
Gain on extinguishment				$ (8,441)
Interest expenses debt
Loss on derivative liability		$ (125,481)		$ (2,031,960)
Convertible notes payable		0		0		$ 20,000
Derivative Liabilities [Member]
Debt Instrument [Line Items]
Initial derivative liabilities		3,267,843		$ 3,267,843
Fair value of expected dividend yield				0.00%
Loss on derivative liability				$ 1,363,000
Derivative Liabilities One [Member]
Debt Instrument [Line Items]
Initial derivative liabilities		$ 3,732,919		$ 3,732,919
Fair value of expected dividend yield				0.00%
Loss on derivative liability				$ 815,595
Minimum [Member] | Derivative Liabilities [Member]
Debt Instrument [Line Items]
Exercise price per shares		$ 0.0853		$ 0.0853
Stock price per share		0.15		$ 0.15
Fair value of expected volatility				132.00%
Fair value of risk free interest rates				0.23%
Fair value of expected terms				1 year
Minimum [Member] | Derivative Liabilities One [Member]
Debt Instrument [Line Items]
Exercise price per shares		0.04		$ 0.04
Fair value of expected volatility				143.00%
Fair value of risk free interest rates				0.23%
Fair value of expected terms				1 month 6 days
Maximum [Member] | Derivative Liabilities [Member]
Debt Instrument [Line Items]
Exercise price per shares		1		$ 1
Stock price per share		0.57		$ 0.57
Fair value of expected volatility				200.00%
Fair value of risk free interest rates				0.56%
Fair value of expected terms				2 years
Maximum [Member] | Derivative Liabilities One [Member]
Debt Instrument [Line Items]
Exercise price per shares		$ 0.15		$ 0.15
Fair value of expected volatility				188.00%
Fair value of risk free interest rates				0.58%
Fair value of expected terms				1 year 9 months 29 days
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Convertible notes payable principal amount		$ 2,380,350		$ 2,380,350
Proceeds from issuance of convertible note payable				$ 2,168,475
Convertible notes payable interest rate minimum				1.00%
Convertible notes payable interest rate maximum				12.00%
Debt maturity date description				August 2015 to April 2017
Consecutive trading days period				180 days
Debt instruments conversion shares				450,000
Debt instruments conversion shares, value				$ 125,625
Convertible debt additional		716,605		$ 716,605
Convertible Notes Payable [Member] | Minimum [Member]
Debt Instrument [Line Items]
Convertible notes payable are convertible into common stock rate				55.00%
Debt instruments interest per annum	12.00%
Debt instruments interest increase decrease	110.00%
Convertible Notes Payable [Member] | Maximum [Member]
Debt Instrument [Line Items]
Convertible notes payable are convertible into common stock rate				65.00%
Debt instruments interest per annum	24.00%
Debt instruments interest increase decrease	150.00%
Convertible Notes Payable One [Member]
Debt Instrument [Line Items]
Convertible notes payable principal amount		2,921,835		$ 2,921,835
Convertible notes payable interest rate minimum				0.00%
Convertible notes payable interest rate maximum				16.00%
Debt instruments conversion shares				1,552,701
Debt instruments conversion shares, value				$ 50,000
Fair market value of common stock based upon closing market price on conversion				353,883
Gain on extinguishment				8,441
Convertible notes payable discount		806,117		806,117
Initial derivative liabilities		231,292		$ 231,292
Convertible Notes Payable One [Member] | Minimum [Member]
Debt Instrument [Line Items]
Convertible notes payable are convertible into common stock rate				110.00%
Convertible Notes Payable One [Member] | Maximum [Member]
Debt Instrument [Line Items]
Convertible notes payable are convertible into common stock rate				150.00%
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Debt instruments conversion shares				925,000
Debt instruments conversion shares, value				$ 229,623
Repaid converitble notes				125,120
Derivative liabilities were reclassed to equity				$ 119,226
Other Notes Payable Transactions [Member]
Debt Instrument [Line Items]
Debt instruments conversion shares				16,000,000
Debt instruments conversion shares, value				$ 16,000
Accounts payable							$ 27,249
Note immediately convertible per share price							$ 0.001
Interest rate							10.00%
Beneficial conversion feature				27,249
Convertible notes payable		$ 11,249		$ 11,249

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Jul. 02, 2014	Jan. 02, 2014	Dec. 20, 2013	Feb. 28, 2014	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Jul. 03, 2014	Jul. 31, 2013	Mar. 22, 2013
Related Party Transaction [Line Items]
Paid benefits for tax
Accrued expenses					$ 125,000		$ 125,000		$ 82,500
Due to non officer board of director					42,500	$ 42,500	21,250	$ 21,250
Repayments of related party debt							$ 388,525
Debt instruments conversion into shares							68,000,000
Debt instruments conversion into shares, value							$ 297,292
Common stock value					154,815		154,815		104,502
Accrued interest									0
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Per month medical allowance			$ 1,200
Option granted		600,000	300,000
Earned bonuses					236	122,037	11,568	$ 340,779
Accrued expenses					192,482		$ 192,482		1,274,852
Due to non officer board of director					1,000,000
Chief Executive Officer [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Annual salary			$ 420,000
Chief Executive Officer [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Annual salary			525,000
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Annual salary			225,000
Option granted		150,000					150,000
EVP [Member]
Related Party Transaction [Line Items]
Annual salary									$ 250,000	$ 250,000
Per month medical allowance			$ 1,200
Option granted		200,000					300,000		300,000
Earned bonuses					101	3,560	$ 36,611	105,359
Accrued expenses						123,609		123,609	$ 48,458
Albert Carmichael Family [Member]
Related Party Transaction [Line Items]
Due to related parties					10,000		10,000
Employee [Member]
Related Party Transaction [Line Items]
Due to related parties					$ 85,026		$ 85,026		28,250
Unsecured, incurred interest					8.00%		8.00%
Debt instruments conversion into shares							736,834
Debt instruments conversion into shares, value							$ 57,500
Common stock value					$ 57,500		57,500
Accrued interest					1,730		1,730
Interest expenses							23,532
Shareholder [Member]
Related Party Transaction [Line Items]
Due to related parties				$ 50,000
Repayments of related party debt				50,000
Interest expenses				$ 5,000
Nicholas Mitsakos [Member]
Related Party Transaction [Line Items]
Number of common stock issued for board of directors												250,000	250,000
Nicholas Mitsakos [Member] | Mitsakos Consulting [Member]
Related Party Transaction [Line Items]
Amendment fee										$ 25,000
Contract expense					75,000	225,000	75,000	225,000
Due to related parties					375,000		375,000		150,000
Chris Carmichael [Member] | Carmichael Enterprises [Member]
Related Party Transaction [Line Items]
Related parties expense									2,500
Consulting fees					7,500	22,500	7,500	22,500
Notes payable					$ 10,000		$ 10,000		10,000
Chris Carmichael [Member] | Ubiquity Inc [Member]
Related Party Transaction [Line Items]
Due to related parties
Line of credit					$ 800,000		$ 800,000
Proceeds from borrowings					545,904		545,904		225,000
Repayments of related party debt							281,732		232,000
Owed amount					$ 264,172		$ 264,172		0
Unsecured, incurred interest					8.00%		8.00%
Accrued interest					$ 4,759		$ 4,759
Brittany Carmichael [Member] | Carmichael Enterprises [Member]
Related Party Transaction [Line Items]
Personal expenses					11,014	11,360	33,320	28,467
Cameron Carmichael [Member] | Carmichael Enterprises [Member]
Related Party Transaction [Line Items]
Personal expenses					1,772	7,576	15,202	23,054
Shane Carmichael [Member[ | Carmichael Enterprises [Member]
Related Party Transaction [Line Items]
Personal expenses					$ 9,233	$ 15,720	$ 30,480	$ 43,944
Board Of Director Fees [Member]
Related Party Transaction [Line Items]
Receives an annual fee											$ 25,000
Board Of Director Fees [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Annual salary	$ 5,000
Board Of Director Fees [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Annual salary	$ 10,000
Albert Carmichael Family [Member]
Related Party Transaction [Line Items]
Due to related parties									$ 10,000

Related Party Transactions - Su

Related Party Transactions - Summary of Compensation Paid and Amounts Payable (Details) - USD ($)	3 Months Ended									9 Months Ended			12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015		Sep. 30, 2014		Jun. 30, 2014	Mar. 31, 2014		Sep. 30, 2015	Sep. 30, 2014		Dec. 31, 2014
SC Business Inc [Member]
Receivable			$ 1,279,681					$ 437,812		$ 1,279,681	$ 437,812		$ 437,812
Amount charged on Ubiquity Credit Cards by SC Business										4,003,565	1,324,482
Amounts remitted back to Ubiquity										(3,538,180)	(604,368)
Amounts retained by SC for settlements of Brenden Garrison's accrued salary and reimbursements (2015) and amounts due SC (2014)										(129,497)	(49,011)
PayPal and other fees incurred by SC Business										(143,438)	(46,357)
Receivable	$ 1,472,231				$ 1,062,559	[1]				1,472,231	1,062,559	[1]	1,279,681
Amounts remitted to SME (net of approximately $232,000 of amount SME owed to SC Business)										182,550	437,047
Max Gan [Member]
Receivable			247,461					125,920		247,461	125,920		125,920
Amount charged on Ubiquity Credit Cards by SC Business										684,434	460,674
Amounts remitted back to Ubiquity										(638,788)	(281,986)
PayPal and other fees incurred by SC Business										(24,055)	(16,124)
Interest Service fees charged										0	0
Receivable	269,153				288,485					269,153	288,485		247,461
Christopher Carmichael [Member]
Accrual, Balance	256,197	$ 200,295	$ 2,705,365		1,175,618		$ 1,111,565	1,053,398		2,705,365	1,053,398		1,053,398
Add SME	0	0		[2]	0		0	1,220,863	[2]
Annual Salary - Ubiquity, Inc.	133,050	162,289	$ 142,151		133,050		141,545	140,790
Annual Salary - Sponsor Me, Inc.	0		$ 50,000		50,000			$ 50,000
Annual Director Fees	0	0			7,500		15,000
Bonus	236	457	$ 10,875		122,037		131,410	$ 87,332
Other	0	0	(1,000,000)	[3]	0		0
Subtotal	389,247	363,041	1,908,391		1,488,205		1,399,520	$ 2,552,383
Payments	197,000	106,844	(237,233)		255,087		223,901	(179,605)
SME Amounts Forgiven in Share Exchange Agreement			(1,470,863)					(1,261,213)
Accrual, ending	192,482	256,197	200,295		1,233,118		1,175,618	1,111,565		192,482	1,233,118		2,705,365
Connie Jordan [Member]
Accrual, Balance	123,508	53,831	$ 1,199,523		110,469		145,060	181,241		1,199,523	181,241		181,241
Add SME	0	0		[2]	0		0	971,065	[2]
Annual Salary - Ubiquity, Inc.	66,100	87,981	$ 71,914		66,100		68,931	70,715
Annual Salary - Sponsor Me, Inc.	0		$ 47,500		45,000			$ 45,000
Annual Director Fees	0	0			0		0
Bonus	101	196	$ 3,263		36,611		39,423	$ 29,324
Other	0	0			0		0
Subtotal	189,608	142,007	$ 1,322,199		258,179		253,415	$ 1,297,346
Payments	66,100	18,500	(69,803)		102,711		142,946	(133,198)
SME Amounts Forgiven in Share Exchange Agreement			(1,198,565)					(1,019,088)
Accrual, ending	$ 123,609	$ 123,508	$ 53,831		$ 155,468		$ 110,469	$ 145,060		$ 123,609	$ 155,468		$ 1,199,523
[1]	The substance of this receivable is that it is due from SME based on the balance being related to amounts remitted from Ubiquity to SME. See Note 2 for related elimination of the related balance upon the acquisition of SME. Accordingly, such amounts are eliminated in the consolidation of SME.
[2]	Payments do not include amounts SME paid an aggregate of approximately $24,084, $44,470, $17,880 and $38,741 in benefits for the three and nine months ended September 30, 2015 and 2014, respectively.
[3]	Salary and bonuses forgiven for the exchange to purchase options, see note 6.

Related Party Transactions - 39

Related Party Transactions - Summary of Compensation Paid and Amounts Payable (Details) (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Aggregate of benefits for the period	$ 24,084	$ 44,470	$ 17,880	$ 38,741
Chris Carmichael [Member]
Loaned the company	$ 264,172		$ 264,172

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Mar. 06, 2015	Apr. 21, 2014	Mar. 22, 2013	Feb. 28, 2015	Jul. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Mar. 31, 2015
Reverse split ratio		3.5 to 1									4:1 forward split
Shares exchange description		each shareholder will be issued one (1) share of common stock in exchange for 3.5 shares of their currently issued common stock
Preferred stock, par value per share						$ 0.001		$ 0.001		$ 0.001
Issuance of common stock in exchange for cash, shares								24,111,667	6,612,372
Subscriptions receivable						$ 28,000		$ 28,000
Proceeds from issuance of common stock								2,090,500	$ 6,513,578
Received cash proceeds								$ 20,000	$ 250,000
Shares issued for services, shares			285,714		285,714			3,945,111	999,872
Shares issued for services								$ 1,475,686	$ 6,798,306
Share per price			$ 0.54		$ 0.66
Prepaid asset of amortized over the period of service						1,052,500		1,052,500
Stock based compensation expense									263,125
Options valued										$ 3,827,938
Dividend yield										0.00%
Expected volatility										163.00%
Risk free interest rate										0.12%
Expected life										60 months
Compensation expense						727,834	$ 3,038,837	3,150,148	9,464,216
Accrued salary										$ 6,029,474		$ (2,926,456)
Aggregate intrinsic values of options grants								0
Granted Options One [Member] | Employee Stock Option [Member] | December 31, 2015 [Member]
Expects to record remaining unamortized portion										$ 543,183
Granted Options One [Member] | Minimum [Member]
Exercise price										$ 0.87
Granted Options One [Member] | Maximum [Member]
Exercise price										$ 2.41
Granted Options Two [Member]
Options valued								$ 765,927
Dividend yield								0.00%
Expected volatility								164.00%
Risk free interest rate								0.12%
Expected life								60 months
Compensation expense						202,972	$ 686,177	$ 608,916	$ 2,331,085
Expects to record remaining unamortized portion						338,286		338,286
Granted Options Two [Member] | Employee Stock Option [Member]
Compensation expense						160,219		511,920
Granted Options Two [Member] | Employee Stock Option [Member] | December 31, 2015 [Member]
Expects to record remaining unamortized portion						$ 160,219		$ 160,219
Granted Options Two [Member] | Minimum [Member]
Exercise price						$ 0.49		$ 0.49
Granted Options Two [Member] | Maximum [Member]
Exercise price						0.67		$ 0.67
Granted Options Three [Member]
Option granted								1,993,057
Options valued								$ 522,277
Dividend yield								0.00%
Risk free interest rate								0.12%
Compensation expense								$ 111,079
Granted Options Three [Member] | Minimum [Member]
Exercise price						0.11		$ 0.11
Expected volatility								162.00%
Granted Options Three [Member] | Maximum [Member]
Exercise price						$ 0.67		$ 0.67
Expected volatility								165.00%
Sprocket Wearables, Inc [Member]
Proceeds from issuance of common stock								$ 135,000
Sponsor Me Inc [Member]
Issuance of common stock in exchange for cash, shares									1,664,000
Proceeds from issuance of common stock									$ 193,000
Board of Directors [Member] | Granted Options One [Member]
Shares issued for services, shares										331,900
Shares issued for services										$ 2,369,766
Option granted										2,536,321
Number of share connection with business acquisition										684,223
Board of Directors [Member] | Granted Options Two [Member]
Option granted								1,125,000
Number of option issued for forgiveness of accrued salary, share								2,561,856
Number of option issued for forgiveness of accrued salary								$ 1,000,000
Chief Executive Officer [Member] | Granted Options One [Member]
Option granted										850,000
Number of share connection with business acquisition										269,331
Chief Executive Officer [Member] | Granted Options Two [Member]
Option granted								600,000
Chief Executive Officer [Member] | Granted Options Three [Member]
Percentage of option on credit cards								10.00%
Chief Executive Officer [Member] | Monkeybars Asset Acquisition [Member] | Granted Options One [Member]
Number of share connection with business acquisition										32,767
EVP [Member] | Granted Options One [Member]
Option granted										550,000
EVP [Member] | Granted Options Two [Member]
Option granted								300,000
CFO [Member] | Granted Options One [Member]
Number of share connection with business acquisition										150,000
CFO [Member] | Granted Options Two [Member]
Option granted								150,000
Employee [Member] | Granted Options Two [Member]
Accrued salary						$ 75,000		$ 75,000
Series A Preferred Stock [Member]
Voting right				Each share is entitled to the equivalent of 1,000,000 votes of common stock.
Series A Preferred Stock [Member] | CEO [Member]
Preferred stock, par value per share				$ 0.001
Issued shares	250			500
Each shares entitled to equivalent votes of number of common stock				1,000,000
Issued shares value	$ 295,918

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Mar. 01, 2015	Jan. 02, 2014	Aug. 15, 2013	Aug. 01, 2013	Jun. 04, 2013	Mar. 15, 2012	Jul. 31, 2014	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Sep. 30, 2015	Dec. 31, 2014	Oct. 10, 2014	Sep. 30, 2013
Accrued Salaries										$ (2,926,456)					$ 6,029,474
Contingent liability																	$ 305,885
Estimated taxes, penalties and interest in accrued expenses								$ 844,453						$ 844,453	$ 890,363
Seeking damages amount							$ 176,763
Warrants to purchase common stock sought																1,142,857
Typenex Co-Investment, LLC [Member] | March 22, 2016 [Member]
Seeking damages amount														767,960
Attorney fees and costs														150,000
Total award amount														617,960
Avant Garde [Member] | March 14, 2016 [Member]
Increased security deposit														150,000
Vista Capital Investments, LLC [Member] | March 10, 2016 [Member] | Convertible Notes One [Member]
Total award amount														100,000
Vista Capital Investments, LLC [Member] | March 10, 2016 [Member] | Convertible Notes Two [Member]
Total award amount														50,000
Justin Keener [Member] | March 15, 2016 [Member] | Convertible Notes [Member]
Total award amount														300,000
Brett and Mark Tomberlin [Member] | April 8, 2016 [Member] | Eight Promissory Notes [Member]
Seeking damages amount														184,450
R Squared Partners, LLC [Member] | April 20, 2016 [Member]
Total award amount														500,000
Loaned amount								140,250						$ 140,250
Loan maturity date														Sep. 20, 2015
July 21, 2015 [Member]
Contingent liability								$ 36,128						$ 36,128
Gregory Crotty [Member]
Stock options to purchase of common stock shares														200,929
Stock option exercise price								$ 5.25						$ 5.25
Accrued Salaries								$ 93,743						$ 93,743
Option granted														22,857
Number of common stock shares issued														42,857
Options expired date														Dec. 31, 2011
Christopher Carmichael [Member]
Base salary								133,050	$ 162,289	142,151	$ 133,050	$ 141,545	$ 140,790
Connie Jordan [Member]
Base salary								$ 66,100	$ 87,981	$ 71,914	$ 66,100	$ 68,931	$ 70,715
Employment Agreement [Member] | Christopher Carmichael [Member]
Employee agreement term					5 years
Base salary		$ 525,000			$ 420,000
Percentage of bonus from gross revenue	3.50%	1.50%			2.50%
Percentage of override of gross license fees		3.00%			3.00%
Percentage of success fee of gross private placement capital contributions received		5.00%			5.00%
Percentage of override of gross book value derived from all cashless transactions	2.50%	3.00%			3.00%
Percentage of succes fee for termination					5.00%
Stock options to purchase of common stock shares	600,000				300,000
Stock option exercise price					$ 2.50
Percentage of gross revenues associated with project					20.00%
Employment Agreement [Member] | Connie Jordan [Member]
Employee agreement term						3 years
Base salary		$ 250,000				$ 198,000
Percentage of bonus from gross revenue	1.50%	1.00%				1.00%
Percentage of override of gross license fees		1.50%
Percentage of success fee of gross private placement capital contributions received		1.50%
Percentage of succes fee for termination		1.50%
Stock options to purchase of common stock shares		300,000				200,000
Stock option exercise price						$ 2.50
Percentage of net capital contributions received from strategic partners though tied to performance						1.50%
Percentage of gross revenue from patent prosecution, litigation, settlement	3.00%
Employment Agreement [Member] | Brenden Garrison [Member]
Base salary		$ 225,000	$ 150,000
Stock options to purchase of common stock shares		150,000	75,000
Stock option exercise price			$ 4
Employment Agreement [Member] | Bryan Harpole [Member]
Base salary				$ 150,000
Stock options to purchase of common stock shares				75,000
Stock option exercise price				$ 4
Percentage of gross override for all revenue relating to studio revenues				1.00%
Securities Purchase Agreement [Member] | Firstfire Global Opportunities [Member] | March 28, 2016 [Member] | Senior Convertible Note [Member]
Attorney fees and costs														$ 140,250
Total award amount														$ 305

Restated Balances (Details Narr

Restated Balances (Details Narrative) - USD ($)	Apr. 21, 2014	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2015
Accounting Changes and Error Corrections [Abstract]
Additional development expenses		$ 90,178	$ 338,519
Increased the net loss		158,648	443,018
Additional expense		269,177	1,891,585
Deferred stock based compensation					$ 312,500
Increased in compensation expense		$ 0	$ 22,325
Reverse split ratio	3.5 to 1			4:1 forward split
Weighted average shares outstanding common stock				950,000

Restated Balances - Schedule of

Restated Balances - Schedule of Restatement of Statement of Operations (Details) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenues - related party		$ 9,400	$ 29,585	$ 34,800	$ 62,735
Meals and entertainment		5,601	9,159	31,442	49,064
Marketing		1,715	77,564	30,139	145,525
Outside and development services		15,373	99,783	203,915	373,890
Payroll expense		474,658	1,304,897	1,693,173	2,990,029
Stock-based compensation		727,834	3,038,837	3,150,148	9,464,216
Office and computer		71,048	161,680	239,762	316,817
Professional fees		311,787	455,015	1,508,328	1,325,896
Rent		183,043	153,115	516,549	404,398
Travel		18,293	62,390	55,446	265,250
Taxes		39,417	6,798	57,769	12,017
Charitable contributions			$ 17,897		25,615
Bad debt expense
Depreciation and amortization		399,213	$ 484,086	1,295,153	1,302,260
Other operating expenses		78,791	74,142	418,477	258,345
Interest expense		(1,001,236)	(1,733)	(2,943,350)	(4,110)
Net loss		$ (3,451,474)	$ (5,961,034)	$ (15,104,840)	$ (17,031,219)
Basic and diluted loss per share		$ (0.03)	$ (0.06)	$ (0.13)	$ (0.18)
Weighted average shares outstanding		135,094,849	97,652,314	119,476,078	94,966,769
Originally Filed [Member]
Revenues - related party					$ 250,000
Meals and entertainment			$ 7,696		42,967
Marketing			74,564		135,506
Outside and development services			9,605		35,371
Payroll expense			928,874		1,884,501
Stock-based compensation			2,769,660		7,550,306
Office and computer			159,432		305,656
Professional fees			446,635		1,278,735
Rent			153,115		404,398
Travel			61,645		246,989
Taxes			6,798		$ 9,109
Charitable contributions			$ 15,708
Bad debt expense
Depreciation and amortization			$ 413,352		$ 1,183,806
Other operating expenses			$ 60,307		$ 227,621
Interest expense
Net loss			$ (5,123,518)		$ (13,174,217)
Basic and diluted loss per share			$ (0.05)		$ (0.14)
Weighted average shares outstanding			98,602,314		95,916,769
Adjustments [Member]
Revenues - related party	[1]				$ (250,000)
Meals and entertainment	[1]		$ 1,463		6,097
Marketing	[1]		3,000		10,019
Outside and development services	[2]		90,178		338,519
Payroll expense	[1]		217,375		662,510
Restatement adjustment	[3]		158,648		443,018
Stock-based compensation	[4]		$ 269,177		1,891,585
Restatement adjustment	[5]				22,325
Office and computer	[1]		$ 2,248		11,161
Professional fees	[1]		$ 8,380		$ 47,161
Restatement adjustment	[6]
Rent	[1]
Travel	[1]		$ 745		$ 18,261
Taxes	[1]				$ 2,908
Charitable contributions
Bad debt expense
Depreciation and amortization	[1]		$ 24,382		$ 73,143
Restatement adjustment	[2]		46,352		45,311
Other operating expenses	[1]		13,835		30,724
Interest expense	[1]		(1,733)		(4,110)
Net loss			$ (837,516)		$ (3,857,002)
Basic and diluted loss per share
Weighted average shares outstanding	[7]		(950,000)		(950,000)
[1]	The differences reflect the consolidation of SME effective January 1, 2014 and the change to SME’s accounts during the three and nine months ended September 30, 2014. At the time, the Company did not have an equity ownership in SME. However, since SME was primarily owned by officers of the Company. The Company determined that as of January 1, 2014, SME should be consolidated in with the Company’s operations. This determination was based upon the fact that the Company was the primary funding source for SME’s operations. Prior to 2014, SME funded operations through the sale of SME common stock. In addition, all inter-company transactions between SME and Ubiquity were eliminated.
[2]	To correct amortization expense on intangible assets. The Company adjusted amortization expense for the three and nine months ended September 30, 2014. The change was primarily due to the reduction in carrying value of the intangible assets prior to December 31, 2012, offset by a decrease in estimated life of such asset from fifteen to five year. In addition, the Company expensed $90,178 and $338,519 in development expenses in which had been previously capitalized during the three months ended September 30, 2014, respectively.
[3]	To correct bonuses recorded as an offset to equity rather than expense. Previously, the bonuses had been recorded as an offset to the proceeds recorded within additional paid in capital. The correction increased the net loss for the three and nine months ended September 30, 2014 by $158,648 and $443,018, respectively.
[4]	To correct stock based compensation related to options granted to management and employees. Initially, the options issuable under employment contract were valued at the end of the year. However, beginning in 2014 the options were valued at the beginning of the year and expensed over the course of the year. This change caused additional expense of $269,177 and $1,891,585 to be recorded within the three and nine months ended September 30, 2014, respectively
[5]	To correct stock based compensation related to common stock issued for services. In connection with a services agreement with Nick Mitsakos with a one year term entered into during 2013. Initially, the Company recorded the unamortized portion of $312,500 as deferred stock based compensation. To correct, the Company recorded the remaining amortization as a prepaid, amortizing over the term of the agreement. The adjustment increased compensation expense during the three and nine months ended September 30, 2014 by $0 and $22,325, respectively.
[6]	To correct amounts accrued under Nick Mitsakos' consulting contract in which were earned during the three months ended March 31, 2014 but recorded within the three months September 30, 2014.
[7]	To correct the par value of shares incorrectly shown as outstanding as of December 31, 2013 in which were never issued. The shares were not split effected during the 4:1 forward split and thus causing the error. In addition, the item had an impact on the weighted average shares outstanding of approximately 950,000 common shares

Restated Balances - Schedule 44

Restated Balances - Schedule of Restatement of Statement of Cash Flows (Details) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net loss		$ (3,451,474)	$ (5,961,034)	$ (15,104,840)	$ (17,031,219)
Depreciation and amortization		399,213	484,086	1,295,153	1,302,260
Stock-based compensation		$ 727,834	3,038,837	3,150,148	9,464,216
Accounts receivable				$ 3,750	$ 9,000
Accounts receivable - related party
Prepaid expenses					$ 26,867
Other current assets					(5,400)
Accounts payable				$ 162,350	(289,735)
Accrued expenses				849,046	968,805
Credit cards payable				204,741	(33,712)
Net cash used in operating activities				(3,984,670)	(5,649,852)
Loans to related parties				$ (31,570)	(419,536)
Purchase of property and equipment					(47,702)
Other assets					(58,993)
Acquisition of intangible assets				$ (219,681)	(397,001)
Cash from SME					19,727
Net cash used in investing activities				$ (251,251)	(903,505)
Net proceeds from loan payable - related party					$ 221,272
Equity issuance costs
Proceeds from sale of common stock				2,090,500	$ 6,513,578
Net cash provided by financing activities				$ 4,275,825	6,734,850
Originally Filed [Member]
Net loss			(5,123,518)		(13,174,217)
Depreciation and amortization			413,352		1,183,806
Stock-based compensation			2,769,660		7,550,306
Accounts receivable					(9,000)
Accounts receivable - related party					(100,000)
Prepaid expenses					$ (26,867)
Other current assets
Accounts payable					$ (301,746)
Accrued expenses					670,742
Credit cards payable					(33,712)
Net cash used in operating activities					(4,240,688)
Loans to related parties					(787,311)
Purchase of property and equipment					(47,702)
Other assets					(53,493)
Acquisition of intangible assets					$ (735,520)
Cash from SME
Net cash used in investing activities					$ (1,624,026)
Net proceeds from loan payable - related party					168,000
Equity issuance costs					(443,018)
Proceeds from sale of common stock					$ 6,320,578
Restatement adjustment
Net cash provided by financing activities					$ 6,045,560
Adjustments [Member]
Net loss			(837,516)		(3,857,002)
Depreciation and amortization	[1]		24,382		73,143
Restatement adjustment	[2]				45,311
Stock-based compensation	[3]		$ 269,177		1,891,585
Restatement adjustment	[4]				$ 22,325
Accounts receivable
Accounts receivable - related party	[1]				$ 100,000
Prepaid expenses
Other current assets	[1]				$ 5,400
Accounts payable	[1]				12,011
Accrued expenses	[1]				$ 298,063
Credit cards payable	[1]
Net cash used in operating activities					$ (1,409,164)
Loans to related parties	[1]				367,775
Other assets	[1]				(5,500)
Acquisition of intangible assets	[2]				338,519
Cash from SME	[1]				19,727
Net cash used in investing activities					720,521
Net proceeds from loan payable - related party	[1]				53,272
Equity issuance costs	[5]				443,018
Proceeds from sale of common stock	[1]				$ 193,000
Restatement adjustment	[6]
Net cash provided by financing activities					$ 689,290
[1]	The differences reflect the consolidation of SME effective January 1, 2014 and the change to SME’s accounts during the three and nine months ended September 30, 2014. At the time, the Company did not have an equity ownership in SME. However, since SME was primarily owned by officers of the Company. The Company determined that as of January 1, 2014, SME should be consolidated in with the Company’s operations. This determination was based upon the fact that the Company was the primary funding source for SME’s operations. Prior to 2014, SME funded operations through the sale of SME common stock. In addition, all inter-company transactions between SME and Ubiquity were eliminated.
[2]	To correct amortization expense on intangible assets. The Company adjusted amortization expense for the three and nine months ended September 30, 2014. The change was primarily due to the reduction in carrying value of the intangible assets prior to December 31, 2012, offset by a decrease in estimated life of such asset from fifteen to five year. In addition, the Company expensed $90,178 and $338,519 in development expenses in which had been previously capitalized during the three months ended September 30, 2014, respectively.
[3]	To correct stock based compensation related to options granted to management and employees. Initially, the options issuable under employment contract were valued at the end of the year. However, beginning in 2014 the options were valued at the beginning of the year and expensed over the course of the year. This change caused additional expense of $269,177 and $1,891,585 to be recorded within the three and nine months ended September 30, 2014, respectively
[4]	To correct stock based compensation related to common stock issued for services. In connection with a services agreement with Nick Mitsakos with a one year term entered into during 2013. Initially, the Company recorded the unamortized portion of $312,500 as deferred stock based compensation. To correct, the Company recorded the remaining amortization as a prepaid, amortizing over the term of the agreement. The adjustment increased compensation expense during the three and nine months ended September 30, 2014 by $0 and $22,325, respectively.
[5]	To correct bonuses recorded as an offset to equity rather than expense. Previously, the bonuses had been recorded as an offset to the proceeds recorded within additional paid in capital. The correction increased the net loss for the three and nine months ended September 30, 2014 by $158,648 and $443,018, respectively.
[6]	To correct the par value of shares incorrectly shown as outstanding as of December 31, 2013 in which were never issued. The shares were not split effected during the 4:1 forward split and thus causing the error. In addition, the item had an impact on the weighted average shares outstanding of approximately 950,000 common shares

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Mar. 22, 2013	Jul. 31, 2013	Sep. 30, 2015	Sep. 30, 2014
Number of common stock shares issued for services	285,714	285,714	3,945,111	999,872
Subsequent Event [Member]
Number of common stock shares sold			55,164,252
Number of common stock sold			$ 1,822,530
Number of common stock shares issued for services			2,360,000
Subsequent Event [Member] | Series A Preferred Voting Stock [Member]
Number of preferred stock shares issued during the period			500
Subsequent Event [Member] | Series A Preferred Stock [Member]
Number of preferred stock shares issued during the period			2,000,000
Subsequent Event [Member] | Board of Directors [Member]
Number of common stock shares issued for services			5,650,500
Subsequent Event [Member] | Accounts Payable [Member]
Number of common stock shares sold			1,361,834
Subsequent Event [Member] | Retirement of Debt [Member]
Number of common stock shares sold			1,986,439