Starco Brands (STCB) 10-Q 8 Sep 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	6 Months Ended
	Jun. 30, 2016	Sep. 07, 2016
Document And Entity Information
Entity Registrant Name	Insynergy Products, Inc
Entity Central Index Key	1,539,850
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$ 0
Entity Common Stock, Shares Outstanding		26,296,868
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,016

BALANCE SHEETS (Unaudited)

BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Current Assets:
Cash	$ 8,449	$ 40,485
Accounts receivable	67,311	158,482
Inventory		503,946
Prepaid consulting		16,324
Prepaid and other expenses	33,387	67,748
Total Current Assets	109,147	786,985
Deposit	3,500	10,161
Property and equipment, net	1,550	35,300
Total Assets	114,197	832,446
Current Liabilities:
Accounts payable	717,443	522,100
Other payable and accruals	223,369	223,615
Product returns & allowances	305,663	609,770
Accrued compensation	347,506	226,556
Due to an officer	9,053	3,253
Notes payable	344,240	370,671
Total Current Liabilities	1,947,274	1,955,965
Total Liabilities	1,947,274	1,955,965
Stockholders' (Deficit):
Common Stock par value $0.001 300,000,000 shares authorized, 26,296,868 and 26,296,868 shares issued, respectively	26,298	26,298
Additional paid in capital	13,506,140	13,506,140
Accumulated deficit	(15,365,515)	(14,655,957)
Total Stockholders' (Deficit)	(1,833,077)	(1,123,519)
Total Liabilities and Stockholders' (Deficit)	$ 114,197	$ 832,446

BALANCE SHEETS (Unaudited) (Par

BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Accounts receivable, Net Allowance		$ 2,300
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	26,296,868	26,296,868
Common stock, shares outstanding	26,296,868	26,296,868

STATEMENTS OF OPERATIONS (Unaud

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Income Statement [Abstract]
Revenues	$ 159,203	$ 469,497	$ 174,602	$ 1,877,028
Costs of goods sold	(412,345)	(351,274)	(503,946)	(898,293)
Gross margin	(253,142)	118,223	(329,344)	978,735
Operating Expenses:
Compensation expense	78,001	47,778	150,711	115,999
Advertising and promotion	49,742	334,123	52,406	563,104
Professional fees	1,456	38,907	42,500	70,275
General and administrative	41,589	336,045	123,303	569,493
Total operating expenses	170,788	756,853	368,920	1,318,871
Loss from operations	(423,930)	(638,630)	(698,264)	(340,136)
Other Income (Expense):
Interest expense	(1,474)	(2,397)	(2,226)	(3,816)
Amortization of debt discount		(16,436)		(29,801)
Loss on conversion of debt				(226,811)
Gain on derivative liability		39,925		48,299
Loss on disposal of property and equipment	(20,461)		(20,461)
Gain on extinguishment of debt	9,754		11,392	2,788
Total other income (expense)	(12,181)	21,092	(11,294)	(209,341)
Loss before provision for income taxes	(436,111)	(617,538)	(709,558)	(549,477)
Provision for income taxes
Net Loss	$ (436,111)	$ (617,538)	$ (709,558)	$ (549,477)
Loss per Share, Basic & Diluted	$ (0.02)	$ (0.02)	$ (0.03)	$ (0.02)
Weighted Average Shares Outstanding	26,296,868	26,267,275	26,296,868	25,888,861

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
CASH FLOW FROM OPERATING ACTIVITES:
Net Loss for the Period	$ (436,111)	$ (617,538)	$ (709,558)	$ (549,477)
Adjustments to reconcile net loss to net cash used by operating activities:
Deferred compensation			16,324	32,648
Shares issued for service				22,350
Depreciation			13,288	22,084
Loss on disposal of property	(20,461)		(20,461)
Loss on inventory			499,861
Gain on extinguishment of debt	(9,754)		(11,392)	(2,788)
Loss on conversion of debt				226,811
Amortization of debt discount		16,436		29,801
Gain on derivative liability		(39,925)		(48,299)
Changes in Operating Assets and Liabilities:
Accounts receivable			91,171	(329,043)
Prepaids & other assets			41,022	(20,030)
Inventory			4,085	(535,443)
Accounts payable			206,736	452,786
Product returns & allowances			(304,107)
Accrued expenses			120,704	176,743
Net Cash (Used) in Operating Activities			(11,405)	(521,857)
CASH FLOWS FROM INVESTING ACTIVITIES:
Net Cash Used by Investing Activities
CASH FLOWS FROM FINANCING ACTIVITIES:
Advances from officers			8,900
Repayment of officer advance			(3,100)	(4,100)
Proceeds from notes payable			36,843	548,174
Payments on notes payable			(63,274)	(17,368)
Net Cash Provided by Financing Activities			(20,631)	526,706
Net Increase (decrease) in Cash			(32,036)	4,849
Cash at Beginning of Period			40,485	196
Cash at End of Period	$ 8,449	$ 5,045	8,449	5,045
Cash paid during the year for:
Interest
Franchise and income taxes
Supplemental disclosure of non-cash activities:
Stock issued for conversion of debt				$ 298,000

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Insynergy Products, Inc. (formerly Insynergy, Inc.) (the "Company") was incorporated in the State of Nevada on January 26, 2010 to engage in Direct Response marketing of consumer products with the goal of producing sales through television and/or retail.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The Company’s unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates. The accompanying unaudited condensed financial statements reflect all adjustments, consisting of only normal recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not necessarily indicative of the results to be expected for the full year ending December 31, 2016. These unaudited condensed financial statements should be read in conjunction with the financial statements and related notes included in the Company’s restated Annual Report on Form 10-K/A for the year ended December 31, 2015. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company's system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the estimated useful lives of property and equipment. Actual results could differ from those estimates. Reclassifications Certain reclassifications have been made to the prior year financial information to conform to the presentation used in the financial statements for the six months ended June 30, 2016. Recently issued accounting pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. Accounts Receivable Revenues that have been recognized but not yet received are recorded as accounts receivable. Losses on receivables will be recognized when it is more likely than not that a receivable will not be collected. An allowance for estimated uncollectible amounts will be recognized to reduce the amount of receivables to its net realizable value. The allowance for uncollectible amounts is evaluated quarterly. Revenue recognition The Company follows paragraph 605-15-25 of the FASB Accounting Standards Codification for revenue recognition when the right of return exists. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) The seller's price to the buyer is substantially fixed or determinable at the date of sale, (ii) The buyer has paid the seller, or the buyer is obligated to pay the seller and the obligation is not contingent on resale of the product. If the buyer does not pay at time of sale and the buyer's obligation to pay is contractually or implicitly excused until the buyer resells the product, then this condition is not met., (iii) The buyer's obligation to the seller would not be changed in the event of theft or physical destruction or damage of the product, (iv) The buyer acquiring the product for resale has economic substance apart from that provided by the seller. This condition relates primarily to buyers that exist on paper, that is, buyers that have little or no physical facilities or employees. It prevents entities from recognizing sales revenue on transactions with parties that the sellers have established primarily for the purpose of recognizing such sales revenue, (v) The seller does not have significant obligations for future performance to directly bring about resale of the product by the buyer, and (vi) The amount of future returns can be reasonably estimated. The Company records an allowance for sales returns. The allowance is based on multiple criteria, including type of store, history of returns, length of time since product was sold to the customer and inventory remaining with customer (if known). The allowance will be evaluated and adjusted accordingly on a quarterly basis.

INVENTORY

INVENTORY	6 Months Ended
	Jun. 30, 2016
Inventory Disclosure [Abstract]
INVENTORY	N OTE 3 – INVENTORY As of June 30, 2016 the Company has no inventory. As of December 31, 2015 there was $131,759 of finished goods and $372,187 of work in process inventory. Inventory is carried at the lower of cost or net realizable value. Management has recognized that all the existing inventory no longer has any commercial value and has therefore written all remaining inventory down to zero resulting in a loss on inventory impairment of $373,512, which has been recorded to cost of goods sold.

PRODUCT RETURNS AND ALLOWANCES

PRODUCT RETURNS AND ALLOWANCES	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
PRODUCT RETURNS AND ALLOWANCES	NOTE 4 – PRODUCT RETURNS AND ALLOWANCES The Company recorded an allowance for estimated customer returns of $305,663 and $609,770 for the six months ended June 30, 2016 and the year ended December 31, 2015. The allowance was based on multiple criteria, including type of store, history of returns, length of time since product was sold to the customer and inventory remaining with customer (if known). Use of these criteria resulted in different percentages being applied to different customers. The allowance will be evaluated and adjusted accordingly on a quarterly basis December 31, 2015 Amount to apply reserve against Reserve % Reserve Pending return $ N/A N/A $ 362,719 Customer type 1 395,353 20 % 79,071 Customer type 2 163,434 20 % 32,687 Customer type 3 343,620 35 % 120,267 Customer type 4 150,262 10 % 15,026 $ 1,052,669 $ 609,770 June 30, 2016 Amount to apply reserve against Reserve % Reserve Recognized in 2016 Reserve 6/30/2016 Pending return $ N/A N/A $ 140,962 — 140,962 Customer type 1 395,353 20 % 79,071 (26,356 ) 52,715 Customer type 2 163,434 20 % 32,687 (10,896 ) 21,791 Customer type 3 343,620 35 % 120,267 (40,089 ) 80,178 Customer type 4 150,262 10 % 15,026 (5,009 ) 10,017 $ 1,052,669 $ 388,013 (82,350 ) 305,663

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
NOTES PAYABLE	NOTE 5 – NOTES PAYABLE During the year ended December 31, 2015, the Company received short term loans from three creditors for a total of $354,000. The loans are uncollateralized, non-interest bearing and are due on demand. During the six months ended June 30, 2016, the Company added $1,400 to the balance due and repaid $35,000 for a balance due as of June 30, 2016 of $320,400. The Company also has financing loans for its product liability and Director and Officer Insurance. The product liability was cancelled in April 2016. As of June 30, 2016 and December 31, 2015 the loans have a balance of $23,840 and $16,671, respectively, they bear interest at 5.99% and 6.7% and are due within one year.

COMMITMENTS & CONTIGENCIES

COMMITMENTS & CONTIGENCIES	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
COMMITMENTS & CONTIGENCIES	NOTE 6 – COMMITMENTS & CONTIGENCIES The Company currently occupies office space in Burbank, California. The Company signed a three-year lease starting January 1, 2016. Current lease payments are $3,425 with yearly increases. The lease required a deposit of $3,500 which was paid on December 10, 2015. Minimum lease payments over the next three years are as follows: Year Amount 2016 $ 41,097 2017 42,330 2018 43,596 Total $ 127,023 Investment Agreement On July 9, 2014, the Board of Directors approved an investment arrangement with an individual. Per the terms of the agreement the investor has transferred $150,000 to the Company for which he is now entitled to the following. $1 per unit sold through all retail outlets including online and retail shopping shows until the investment is paid back in full. Once the original investment is recouped the investor shall then receive a 2% royalty in perpetuity on all future retail sales of the fitness product. The investment remains with the Company and is disclosed as an accrued liability on the balance sheet.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS During the six months ended June 30, 2016, the Company owed its officers $8,400 for advances. The advances were used to pay for general operating expenses. They are uncollateralized, non-interest bearing and due on demand.

STOCK OPTIONS

STOCK OPTIONS	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
STOCK OPTIONS	NOTE 8 – STOCK OPTIONS For the six months ended June 30, 2016 and 2015, $16,324 and $32,648 has been amortized to expense, respectively, for the vesting of options. A summary of the status of the Company’s outstanding stock options and changes during the periods is presented below: Shares available to purchase with options Weighted Weighted Outstanding, December 31, 2015 1,000,000 $ 0.27 $ 0.20 Issued — — — Exercised — — — Forfeited — — — Expired 1,000,000 — — Outstanding, June 30, 2016 — $ — $ — Exercisable, June 30, 2016 — $ — $ — A summary of the status of the Company’s outstanding stock warrants and changes during the periods is presented below: Shares available to purchase with warrants Weighted Weighted Outstanding, December 31, 2015 51,000,000 $ 0.23 $ 0.186 Issued — $ — $ — Exercised — $ — $ — Forfeited — $ — $ — Expired — $ — $ — Outstanding, June 30, 2016 51,000,000 $ 0.23 $ 0.186 Exercisable, June 30, 2016 51,000,000 $ 0.23 $ 0.186 Range of Exercise Prices Number Outstanding 6/30/2016 Weighted Average Remaining Contractual Life Weighted Average Exercise Price $ 0.23 51,000,000 9.37 years $ 0.23

GOING CONCERN

GOING CONCERN	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
GOING CONCERN	NOTE 9 – GOING CONCERN As reflected in the accompanying financial statements, the Company has an accumulated deficit of $15,365,515 at June 30, 2016, had a net loss of $709,558 and net cash used in operating activities of $11,405 for six months ended June 30, 2016. The Company now recognizes its cash position does not support the Company’s daily operations. Management is analyzing future potential opportunities for the business including the potential of a restructuring. The Company has been unable to raise additional funds and may need to scale back operations. This raises substantial doubt about the Company’s ability to continue as a going concern.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10– SUBSEQUENT EVENTS Management has evaluated subsequent events pursuant to the requirements of ASC Topic 855, from the balance sheet date through the date the financial statements were issued, and has determined that no material subsequent events exist.

SUMMARY OF SIGNIFICANT ACCOUN16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The Company’s unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates. The accompanying unaudited condensed financial statements reflect all adjustments, consisting of only normal recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not necessarily indicative of the results to be expected for the full year ending December 31, 2016. These unaudited condensed financial statements should be read in conjunction with the financial statements and related notes included in the Company’s restated Annual Report on Form 10-K/A for the year ended December 31, 2015. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company's system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.
Use of estimates	Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the estimated useful lives of property and equipment. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain reclassifications have been made to the prior year financial information to conform to the presentation used in the financial statements for the six months ended June 30, 2016.
Recently issued accounting pronouncements	Recently issued accounting pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.
Accounts Receivable	Accounts Receivable Revenues that have been recognized but not yet received are recorded as accounts receivable. Losses on receivables will be recognized when it is more likely than not that a receivable will not be collected. An allowance for estimated uncollectible amounts will be recognized to reduce the amount of receivables to its net realizable value. The allowance for uncollectible amounts is evaluated quarterly.
Revenue recognition	Revenue recognition The Company follows paragraph 605-15-25 of the FASB Accounting Standards Codification for revenue recognition when the right of return exists. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) The seller's price to the buyer is substantially fixed or determinable at the date of sale, (ii) The buyer has paid the seller, or the buyer is obligated to pay the seller and the obligation is not contingent on resale of the product. If the buyer does not pay at time of sale and the buyer's obligation to pay is contractually or implicitly excused until the buyer resells the product, then this condition is not met., (iii) The buyer's obligation to the seller would not be changed in the event of theft or physical destruction or damage of the product, (iv) The buyer acquiring the product for resale has economic substance apart from that provided by the seller. This condition relates primarily to buyers that exist on paper, that is, buyers that have little or no physical facilities or employees. It prevents entities from recognizing sales revenue on transactions with parties that the sellers have established primarily for the purpose of recognizing such sales revenue, (v) The seller does not have significant obligations for future performance to directly bring about resale of the product by the buyer, and (vi) The amount of future returns can be reasonably estimated. The Company records an allowance for sales returns. The allowance is based on multiple criteria, including type of store, history of returns, length of time since product was sold to the customer and inventory remaining with customer (if known). The allowance will be evaluated and adjusted accordingly on a quarterly basis.

PRODUCT RETURNS AND ALLOWANCES

PRODUCT RETURNS AND ALLOWANCES (Tables)	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Schedule of Product Return and Allowances	December 31, 2015 Amount to apply reserve against Reserve % Reserve Pending return $ N/A N/A $ 362,719 Customer type 1 395,353 20 % 79,071 Customer type 2 163,434 20 % 32,687 Customer type 3 343,620 35 % 120,267 Customer type 4 150,262 10 % 15,026 $ 1,052,669 $ 609,770 June 30, 2016 Amount to apply reserve against Reserve % Reserve Recognized in 2016 Reserve 6/30/2016 Pending return $ N/A N/A $ 140,962 — 140,962 Customer type 1 395,353 20 % 79,071 (26,356 ) 52,715 Customer type 2 163,434 20 % 32,687 (10,896 ) 21,791 Customer type 3 343,620 35 % 120,267 (40,089 ) 80,178 Customer type 4 150,262 10 % 15,026 (5,009 ) 10,017 $ 1,052,669 $ 388,013 (82,350 ) 305,663

COMMITMENTS & CONTIGENCIES (Tab

COMMITMENTS & CONTIGENCIES (Tables)	6 Months Ended
	Jun. 30, 2016
Commitments Contigencies Tables
Schedule of Operating lease	Year Amount 2016 $ 41,097 2017 42,330 2018 43,596 Total $ 127,023

STOCK OPTIONS (Tables)

STOCK OPTIONS (Tables)	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Schedule of Outstanding Stock Options	Shares available to purchase with options Weighted Weighted Outstanding, December 31, 2015 1,000,000 $ 0.27 $ 0.20 Issued — — — Exercised — — — Forfeited — — — Expired 1,000,000 — — Outstanding, June 30, 2016 — $ — $ — Exercisable, June 30, 2016 — $ — $ —
Schedule of Outstanding Stock Warrants	Shares available to purchase with warrants Weighted Weighted Outstanding, December 31, 2015 51,000,000 $ 0.23 $ 0.186 Issued — $ — $ — Exercised — $ — $ — Forfeited — $ — $ — Expired — $ — $ — Outstanding, June 30, 2016 51,000,000 $ 0.23 $ 0.186 Exercisable, June 30, 2016 51,000,000 $ 0.23 $ 0.186 Range of Exercise Prices Number Outstanding 6/30/2016 Weighted Average Remaining Contractual Life Weighted Average Exercise Price $ 0.23 51,000,000 9.37 years $ 0.23

INVENTORY (Details Narrative)

INVENTORY (Details Narrative)	Dec. 31, 2015USD ($)
Inventory Details Narrative
Finished Goods Inventory	$ 131,759
Work in Progress Inventory	$ 372,187

PRODUCT RETURNS AND ALLOWANCE21

PRODUCT RETURNS AND ALLOWANCES (Details)	Jun. 30, 2016USD ($)	Dec. 31, 2015USD ($)
Amount to apply reserve against	$ 1,052,669	$ 1,052,669
Reserve	305,663	609,770
Pending Return
Reserve	140,962	362,719
Customer Type 1
Amount to apply reserve against	$ 395,353	$ 395,353
Reserve, in percentage	0.20	0.20
Recognized	$ (26,356)
Reserve	52,715	$ 79,071
Customer Type 2
Amount to apply reserve against	$ 163,434	$ 163,434
Reserve, in percentage	0.20	0.20
Recognized	$ (10,896)
Reserve	21,791	$ 32,687
Customer Type 3
Amount to apply reserve against	$ 343,620	$ 343,620
Reserve, in percentage	0.35	0.35
Recognized	$ (40,089)
Reserve	80,178	$ 120,267
Customer Type 4
Amount to apply reserve against	$ 150,262	$ 150,262
Reserve, in percentage	0.10	0.10
Recognized	$ (5,009)
Reserve	$ 10,017	$ 15,026

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - Director and Officer Insurance [Member] - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Interest Rate for notes payable	6.70%	5.99%
Product Liability	$ 23,840	$ 16,671

COMMITMENTS & CONTIGENCIES (Det

COMMITMENTS & CONTIGENCIES (Details)	Jun. 30, 2016USD ($)
Commitments Contigencies Details
2,016	$ 41,097
2,017	42,330
2,018	43,596
Total	$ 127,023

COMMITMENTS & CONTIGENCIES (D24

COMMITMENTS & CONTIGENCIES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2016	Nov. 01, 2012
Commitments Contigencies Details Narrative
Current Lease payment	$ 3,425
Lease required a deposit		$ 3,500

STOCK OPTIONS (Details)

STOCK OPTIONS (Details) - Employee Stock Option [Member]	6 Months Ended
	Jun. 30, 2016$ / sharesshares
Shares
Outstanding-beginning of year (in shares) | shares	1,000,000
Issued | shares
Exercised | shares
Forfieted | shares
Expired | shares	1,000,000
Outstanding-end of year (in shares) | shares
Weighted Average Exercise Price
Outstanding-beginning of year (in dollars per share)	$ 0.27
Issued
Exercised
Forfieted
Expired
Outstanding-end of year (in dollars per share)
Weighted Average Fair Value
Outstanding-beginning of year (in dollars per share)	0.20
Issued
Exercised
Forfeited
Expired
Outstanding-end of year (in dollars per share)

STOCK OPTIONS (Details 2)

STOCK OPTIONS (Details 2)	6 Months Ended
	Jun. 30, 2016$ / sharesshares
Shares
Exercisable-end of year (in shares) | shares	51,000,000
Weighted Average Exercise Price
Exercisable-end of year (in dollars per share)	$ 0.23
Weighted Average Fair Value
Exercisable-end of year (in dollars per share)	$ 0.186
Stock Warrants [Member]
Shares
Outstanding-beginning of year (in shares) | shares	51,000,000
Issued | shares
Exercised | shares
Forfieted | shares
Expired | shares
Outstanding-end of year (in shares) | shares	51,000,000
Exercisable-end of year (in shares) | shares	51,000,000
Weighted Average Exercise Price
Outstanding-beginning of year (in dollars per share)	$ 0.23
Issued
Exercised
Forfieted
Expired
Outstanding-end of year (in dollars per share)	0.23
Exercisable-end of year (in dollars per share)	0.23
Weighted Average Fair Value
Outstanding-beginning of year (in dollars per share)	0.186
Issued
Exercised
Forfeited
Expired
Outstanding-end of year (in dollars per share)	$ 0.186

STOCK OPTIONS (Details 3)

STOCK OPTIONS (Details 3)	6 Months Ended
	Jun. 30, 2016$ / sharesshares
Shares Outstanding | shares	51,000,000
Weighted Average Exercise Price | $ / shares	$ 0.23
Stock Warrants [Member]
Shares Outstanding | shares	51,000,000
Weighted Average Remaining Contractual Life	9 years 4 months 11 days
Weighted Average Exercise Price | $ / shares	$ 0.23

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Going Concern Details Narrative
Accumulated Deficit	$ 15,365,515		$ 15,365,515		$ 14,655,957
Net Loss	$ 436,111	$ 617,538	709,558	$ 549,477
Net cash used in Operating Activities			$ 11,405	$ 521,857