Codesmart 10-Q 15 Oct 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Oct. 08, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'CODESMART HOLDINGS, INC.	'
Entity Central Index Key	'0001543098	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	110,369,422

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Dec. 31, 2013
Assets:	'	'
Cash	$36,977	$153,834
Accounts receivable	38,605	37,597
Prepaid and other current assets	147,419	171,260
Total current assets	223,001	362,691
Property and equipment, net	3,056	3,889
Total assets	226,057	366,580
Liabilities:	'	'
Accounts payable and accrued expenses	479,084	591,378
Loans payable	167,450	'
Secured convertible notes payable - net	444,414	65,382
Deferred revenue	241,404	150,470
Securities payable	'	16,500
Derivative liabilities - convertible notes	4,740,865	991,148
Derivative liabilities - warrants	9,466	145,838
Total current liabilities	6,082,683	1,960,716
Total liabilities	6,082,683	1,960,716
Stockholders' Equity (Deficit)	'	'
Preferred stock, $0.0001 par value; 100,000,000 shares authorized; no shares issued and outstanding	'	'
Common stock, $0.0001 par value; 500,000,000 shares authorized; 27,522,626 and 21,103,430 shares issued and outstanding	2,752	2,110
Additional paid in capital	22,271,576	20,772,983
Accumulated deficit	-28,130,954	-22,369,229
Total Stockholders' Equity (Deficit)	-5,856,626	-1,594,136
Total Liabilities and Stockholders' Equity (Deficit)	$226,057	$366,580

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	'	'
Preferred stock, shares outstanding	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	27,522,626	21,103,430
Common stock, shares outstanding	27,522,626	21,103,430

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Statements Of Operations [Abstract]	'	'	'	'
Revenue	$515,294	$24,157	$679,964	$31,757
Cost of sales	94,087	16,521	184,522	19,698
Gross profit	421,207	7,636	495,442	12,059
Operating expenses:	'	'	'	'
Compensation	370,343	2,566,866	932,045	2,595,276
Professional fees	344,255	824,050	531,248	871,550
Research and development	29,082	24,836	100,007	24,836
Advertising and promotions	85,952	114,056	190,312	119,685
Other general and administrative expenses	30,483	43,138	238,680	45,777
Total operating expenses	860,115	3,572,946	1,992,292	3,657,124
Loss from operations	-438,908	-3,565,310	-1,496,850	-3,645,065
Other income (expenses)	'	'	'	'
Interest expense	-396,748	-82,431	-693,179	-82,431
Loss on investment	-711,350	'	-711,350	'
Change in fair value of derivative liability - convertible notes	-2,698,218	-1,489,187	-2,298,334	-1,489,187
Change in fair value of derivative liability - warrants	130,894	'	154,789	'
Derivative expense	-65,894	'	-635,990	'
Loss from extinguishment of debt	-80,811	'	-80,811	'
Total other income (expense)	-3,822,127	-1,571,618	-4,264,875	-1,571,618
Net loss	($4,261,035)	($5,136,928)	($5,761,725)	($5,216,683)
Net loss per common share - basic and diluted	($0.18)	($0.50)	($0.26)	($0.89)
Weighted average common shares outstanding - basic and diluted	23,370,041	10,235,695	22,257,014	5,856,250

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss	($5,761,725)	($5,216,683)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation	833	278
Interest expense including debt issue costs and OID costs	631,057	76,740
Share based compensation	169,620	3,001,334
Derivative expense	635,990	'
Change in fair value of derivative liability	2,143,545	1,489,187
Loss on extinguishment of debt	80,811	'
Loss on investment	711,350	'
Changes in operating assets and liabilities:	'	'
Increase in accounts receivable	-1,008	-1,797
Decrease (increase) in prepaids and other current assets	23,841	-1,605
Increase in deferred revenue	90,934	'
(Decrease) increase in accounts payable and accrued expenses	-116,677	74,564
Net Cash Used in Operating Activities	-1,391,429	-577,982
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Cash paid for equipment	'	-5,000
Net Cash Used in Investing Activities	'	-5,000
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from issuance of common stock	213,047	819,500
Proceeds from the issuance of convertible notes (net of issuance costs)	971,500	250,000
Cash paid for the repayment of notes	-50,000	'
Proceeds of loan payable	140,025	'
Cash paid to cancel shares (through recapitalization)	'	-231,000
Net Cash Provided By Financing Activities	1,274,572	838,500
Net Increase (Decrease) in Cash	-116,857	255,518
Cash - Beginning of Period	153,834	6,074
Cash - End of Period	36,977	261,592
Cash Paid During the Period for:	'	'
Income taxes	'	'
Interest	55,588	'
SUPPLEMENTARY DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES	'	'
Investment in Jasper Group Holdings, Inc.	711,350	'
Debt discounts on convertible notes	'	84,063
Conversion of convertible notes and interest into common stock	159,769	111,537
Reclasification of derivative liability to additional paid in capital	$222,649	$519,750

Nature_of_Operations

Nature of Operations	6 Months Ended
	Jun. 30, 2014
Nature of Operations [Abstract]	'
Nature of Operations	'
	Note 1 Nature of Operations
	CodeSmart Holdings, Inc. (the “Company”) a Florida corporation was incorporated in the State of Florida on February 10, 2012 under the name “First Independence Corp.”   On June 14, 2013, the Company amended its Articles of Incorporation to change its name to “CodeSmart Holdings, Inc.” The Company has two wholly-owned subsidiaries - The CodeSmart Group, Inc., a Nevada corporation (“CodeSmart NV”) and American Coding Quality Association, LLC, a Delaware limited liability company (“ACQA”). References to “CODESMART™,”    “we,” “us,” or “our,” are references to the combined business of CodeSmart Holdings, CodeSmart NV and ACQA.
	On May 3, 2013, the Company and the stockholders of The CodeSmart Group, Inc., a Nevada corporation incorporated on October 3, 2012, ( “CodeSmart NV”) who collectively owned 68.06% of the outstanding shares of CodeSmart NV (the “CodeSmart Stockholders”) completed a reverse acquisition transaction through a Share Exchange Agreement (the “Share Exchange Agreement,” such transaction referred to as the “Share Exchange Transaction”), whereby the Company issued to the CodeSmart Stockholders an aggregate of 6,125,000 shares of its common stock in exchange for the 68.06% of the equity interests of CodeSmart NV held by the CodeSmart Stockholders. As a result of the Share Exchange Transaction, CodeSmart NV became a subsidiary of the Company.
	The Share Exchange Transaction was treated as a reverse acquisition for accounting purposes, with CodeSmart NV as the acquirer and the Company as the acquired party. Unless the context suggests otherwise, references in this report to business and financial information for periods prior to the consummation of the reverse acquisition refer to the business and financial information of CodeSmart NV and its predecessors. For accounting purposes, the acquisition of the Company has been treated as a recapitalization with no adjustment to the historical book and tax basis of the Company’s assets and liabilities.
	Upon completion of the Share Exchange Transaction, the Company changed its name from First Independence Corp. to CodeSmart Holdings, Inc., changed its fiscal year end from February 28 to a calendar year ending December 31 and commenced trading under the symbol “ITEN” on the OTC QB. The OTC QB market tier of the OTC market helps investors identify companies that are current in their reporting obligations with the SEC. OTC QB securities are quoted on OTC Markets Group's quotation and trading system.
	On May 7, 2013, International Alliance Solutions LLC (“IAS”) transferred and assigned the trademark “CODESMART™” to CodeSmart NV. In addition, on July 11, 2013, CodeSmart NV entered into an Assignment Agreement with IAS, whereby IAS agreed to transfer to CodeSmart NV its remaining assets, including but not limited to IAS's rights in any agreements to which it is a party.
	On June 3, 2013, the Company entered into a Contribution Agreement with American Coding Quality Association, LLC, a Delaware limited liability company organized on June 3, 2013, (“ACQA”), whereby the sole owner of ACQA contributed 100% of the membership interests of ACQA to the Company and immediately after the effectiveness of the Contribution Agreement, ACQA became a wholly-owned subsidiary of the Company.
	On August 20, 2013, the Company and Marc Kovens, who owned the 31.94% shares of the Common Stock of CodeSmart NV that did not participate in the reverse acquisition, entered into and consummated transactions pursuant to a Share Exchange Agreement whereby (i) the Company issued to Kovens an aggregate of 2,808,000 shares of the Company’s common stock and (ii) the Company paid Kovens cash in the amount of $1,350,000, in exchange for the 31.94% of the equity interests in CodeSmart NV owned by Kovens. As a result of the Share Exchange Transaction, CodeSmart NV became a wholly-owned subsidiary of the Company and a non-controlling interest in CodeSmart NV is no longer presented.
	The Company was originally formed to private label pourable food products for start-ups, local and national supermarket chains and specialty stores. Since the acquisitions of CodeSmart NV and ACQA, the Company has changed its business direction and is currently engaged in providing training, consulting and other relevant services for ICD-10 preparation, education and implementation. ICD-10 is the 10th revision of the International Statistical Classification of Diseases and Related Health Problems, a medical classification list by the World Health Organization. In 2009, the United States Department of Health and Human Services mandated the transition from ICD-9, the existing coding system, to ICD-10, effective October 1, 2011.    The implementation date has since been delayed numerous times and is now scheduled to take effect on October 1, 2015. The Company, through CODESMART™ UNIVERSITY, its online education solutions provider, offers training programs and consulting services to participants in the healthcare industry that need to transition their coding systems to ICD-10.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2014
Summary of Significant Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	Note 2 Summary of Significant Accounting Policies
	Basis of presentation
	We prepare our consolidated financial statements in conformity with accounting principles generally accepted in the United States of America.    These principles require management to make estimates, judgments and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, together with amounts disclosed in the related notes to the financial statements.    Actual results and outcomes may differ from management’s estimates, judgments and assumptions.    Significant estimates, judgments and assumptions used in these financial statements include, but are not limited to, those related to revenues, accounts receivable and related allowances, contingencies, useful lives and recovery of long-term assets, income taxes, and the fair value of stock-based compensation and derivative financial instrument liabilities.    These estimates, judgments, and assumptions are reviewed periodically and the effects of material revisions in estimates are reflected in the consolidated financial statements prospectively from the date of the change in estimate.
	In the opinion of management, the accompanying consolidated financial statements reflect all adjustments (consisting of normal recurring accruals) necessary to present fairly the Company’s financial position as of June 30, 2014, and the results of its operations, and cash flows for the three months ended and six months ended June 30, 2014.    Although management believes that the disclosures in these consolidated financial statements are adequate to make the information presented not misleading, certain information and footnote disclosures normally included in financial statements that have been prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission.
	The results of operations for the three months ended and six months June 30, 2014 are not necessarily indicative of the results that may be expected for the full year ended December 31, 2014.    The accompanying consolidated financial statements should be read in conjunction with the more detailed financial statements, and the related footnotes thereto, filed with the Company’s Annual Report on Amendment No. 1 to Form 10K for the year ended December 31, 2013, filed on June 20, 2014.
	Going Concern
	As reflected in the accompanying consolidated financial statements, the Company had a net loss of $5,761,725 and $5,216,683 for the six months ended June 30, 2014 and 2013, respectively. As of June 30, 2014 and December 31, 2013, the Company had accumulated deficits of $28,130,954 and $22,369,229, respectively. Our consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. We have incurred losses from operations and have a significant accumulated deficit, as well as significant outstanding accounts payable and accrued expenses at June 30, 2014. On March 31, 2014, the United States Department of Health and Human Services once again delayed the implementation of ICD-10. The implementation date has now been scheduled to take effect on October 1, 2015. This delay will cause a significant delay in our ability to generate significant revenues. We currently do not have adequate resources, including cash on hand and expected revenues to meet our operating requirements. Management will look to secure additional funding through the sale of additional convertible Notes or Common Stock. However, there can be no guarantee that we will be successful in obtaining additional debt facilities or raising equity on favorable terms. On April 24, 2014 we announced a plan of restructuring as a result of the Company being unable to fund our operations.  In the event that we are unable to fund the Company by additional borrowings or raising equity capital, we may be forced to reduce our expenses further. Our consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern.
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, The CodeSmart Group, Inc. (CodeSmart NV), and American Coding Quality Association, LLC (ACQA), (collectively, the “Company” or “we”, “our” or “us”). All intercompany transactions and balances have been eliminated in consolidation.
	Risks and Uncertainties
	The Company’s operations are subject to significant risk and uncertainties including financial, operational, technological, and regulatory risks including the potential risk of business failure.
	Cash
	The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents. The Company held no cash equivalents at June 30, 2014 and December 31, 2013.
	The Company seeks to minimize its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution. The balance at times may exceed federally insured limits.
	Financial Instruments and Concentration of Credit Risk
	We believe the carrying values of our financial instruments consisting of cash, accounts receivable, accounts payable, accrued expenses, and other current liabilities approximate their fair values due to their short-term nature or because they are carried at fair value.    For our convertible notes and debentures, the underlying instruments are carried at amortized cost and the embedded conversion feature is accounted for separately at fair value in accordance with FASB Accounting Standards Codification (“ASC”) 815 – Derivatives and Hedging.
	Our cash balances in the United States periodically exceed federally insured limits. We have not experienced any losses in such accounts.
	Fair Value of Financial Instruments
	The Company follows the guidance of FASB ASC 825-10-50-10 for disclosures about the fair value of its financial instruments and FASB ASC 820-10-35-37 to measure the fair value of its financial instruments. FASB ASC 820-10-35-37 establishes a framework for measuring fair value and expands disclosures about fair value measurements.
	The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts receivable, prepaid expenses, accounts payable and accrued expenses, approximate their fair value because of the short maturity of those instruments.    The Company’s secured convertible notes approximate the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at June 30, 2014 and December 31, 2013.
	The Company’s derivative financial instruments, including warrants and the embedded conversion feature of our convertible notes and debentures, are carried at fair value.    FASB ASC 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels.    The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The Company uses Level 3 of the fair value hierarchy to measure the fair value of its derivative liabilities and revalues the derivative liabilities each reporting period and recognizes gains or losses attributable to the change in the fair value of the derivative liabilities in the consolidated statement of operations.
	Carrying Value, Recoverability and Impairment of Long-Lived Assets
	The Company follows the guidance of FASB ASC 360-10-35-17 for its long-lived assets. The Company’s long-lived assets, which include property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
	The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets.    Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable.    If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
	The impairment charges, if any, are included in operating expenses in the accompanying statements of operations.
	Property and Equipment
	Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized.    Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the assets estimated useful life of three years.    Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.
	Derivative Instruments
	We generally do not use derivative financial instruments to hedge exposures to cash-flow risks or market-risks. However, certain financial instruments, such as warrants and the embedded conversion features of our convertible promissory notes and debentures, which are indexed to our 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 our 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.
	Determining the fair value of these complex derivative financial instruments involves judgment and the use of certain relevant assumptions including, but not limited to, interest rates, volatility and conversion and redemption privileges. The use of different assumptions could have a material effect on the estimated fair value amounts.
	Research and Development
	Research and development is expensed as incurred. Research and development expenses for the six months ended June 30, 2014 and 2013 were $100,007 and $24,836, respectively.
	Revenue Recognition and Deferred Revenue
	Revenues consist primarily of tuition and fees derived from online courses taught by CODESMART™ UNIVERSITY as well as from related educational resources that the University provides to its students, such as access to our online materials and learning management system. The Company provides online access to its students for a period of 12 to 18 months subsequent to enrollment in online courses.    Therefore, the Company has established such period as the amortization period of deferred revenues recorded for the enrollment of online courses.    Accordingly, tuition revenue and most fees from related educational resources are recorded as deferred revenue and amortized into revenue over a 12 to 18 month period. The University maintains an institutional tuition refund policy, which provides for a full refund within stated refund periods. Certain states in which students reside impose separate, mandatory refund policies, which override the University’s policy to the extent in conflict. If a student withdraws within the University’s allotted refund period, then in accordance with its revenue recognition policy, the University will immediately derecognize as revenue the tuition that was originally recorded.
	Segment Information
	ASC 280-10, “Disclosures about Segments of an Enterprise and Related Information,” establishes standards for the manner in which public companies report information about operating segments in annual and interim financial statements.   It also establishes standards for related disclosures about products and services, geographic areas, and major customers.   The method for determining what information to report is based on the way management organizes the operating segments within the Company for making operating decisions and assessing financial performance.   The Company’s chief operating decision-maker is considered to be the Company’s chief executive officer (“CEO”).   The CEO reviews financial information presented on an entity level basis accompanied by disaggregated information about revenues by product type and certain information about geographic regions for purposes of making operating decisions and assessing financial performance. The entity level financial information is identical to the information presented in the accompanying consolidated statements of operations. Currently Management believes that the business operations are all contained in one segment and Management will continue to evaluate their reporting in the future.
	Exit from Development Stage
	The Company was in the development stage as defined by ASC 915 “Development Stage Entities.” A development stage enterprise is one in which planned and principal operations have not commenced or, if its operations have commenced, there has been no significant revenue there from. The Company exited the development stage on May 3, 2013.
	Stock-Based Employee Compensation
	On December 9, 2013, the Board of Directors of the Company adopted the 2013 Stock Incentive Plan. However, no equity compensation has yet been granted under the Plan. When granted, the Company will follow the guidance of FASB ASC 718 Compensation – Stock Compensation to account for options issued under the Plan. The Company’s policy is to recognize compensation cost for awards with only service conditions and a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.
	Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services
	The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services in accordance with the guidance of FASB ASC 505-50-30. Transactions in which there is issuance of equity instruments for goods or services are accounted for based on the fair value of the consideration received for the fair value of the equity instrument issued, or whichever is more reliably measurable.  The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur.
	Loss Per Share
	We compute loss per share in accordance with FASB ASC 260: Earnings Per Share. Basic loss per share is computed by dividing net loss available to common stockholders by the weighted average number of shares of common stock outstanding during each period. Diluted loss per share is computed by dividing net income (loss), adjusted for changes in loss that resulted from the assumed conversion or exercise of potentially dilutive securities, by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. Potentially dilutive securities consist of shares potentially issuable pursuant to stock options and warrants as well as shares that would result from full conversion of all outstanding convertible notes and debentures. During periods of net loss per share, these potentially dilutive securities are excluded from diluted net loss per share calculations because they are anti-dilutive. As a result, basic and diluted net loss per share are equivalent.
	As of June 30, 2014 and December 31, 2013, our convertible notes and debentures were convertible into 149,612,893 and 2,004,816 shares of common stock, respectively. On June 30, 2014 and December 31, 2014 we had 222,499 and 204,999 common stock warrants outstanding, all of which have been excluded from the computation of diluted loss per share because their effect is anti-dilutive.
	Income Taxes
	The Company accounts for income taxes in accordance with FASB ASC 740 - Income Taxes. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.
	The Company follows the guidance of FASB ASC 740-10-25 to determine whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement.    The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits for the six months ended June 30, 2014 and the year ended December 31, 2013.
	The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.
	Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.
	The Company has yet to prepare or file their income tax returns for the years ended December 31, 2013 and December 31, 2012. The returns are still subject to review by the Internal Revenue Service and New York State Department of Taxation and Finance.
	Recently Issued Accounting Pronouncements
	The FASB has recently issued the following Accounting Standards Updates:
	Update No. 2014-07—Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements (a consensus of the Private Company Council)
	Update No. 2014-06—Technical Corrections and Improvements Related to Glossary Terms
	Update No. 2014-05—Service Concession Arrangements (Topic 853) (a consensus of the FASB Emerging Issues Task Force)
	Update No. 2014-04—Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force)
	Update No. 2014-03—Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps—Simplified Hedge Accounting Approach (a consensus of the Private Company Council)
	Update No. 2014-02—Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill (a consensus of the Private Company Council)
	Update No. 2014-01—Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects (a consensus of the FASB Emerging Issues Task Force)
	We have reviewed the above pronouncements, as well all other recently issued standards, and have determined that they will not have a material impact on our consolidated financial statements, or do not apply to our operations.

Property_and_Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2014
Property and Equipment [Abstract]	'
Property and Equipment	'
	Note 3 Property and Equipment
	Property and equipment is stated at cost, less accumulated depreciation:
		March 31,			December 31,
		2014			2013
		(Unaudited)
	Computer equipment	$	5,000		$	5,000
	Less: Accumulated depreciation and amortization		(1,944	)		(1,111	)
		$	3,056		$	3,889
	Depreciation expense, which is recognized over the estimated useful life of the equipment of three years, was $833 and $278 for the six months ended June 30, 2014 and 2013, respectively.

Secured_Convertible_Promissory

Secured Convertible Promissory Notes and Warrants	6 Months Ended
	Jun. 30, 2014
Secured Convertible Promissory Notes and Warrants [Abstract]	'
Secured Convertible Promissory Notes and Warrants	'
	Note 5 Secured Convertible Promissory Notes and Warrants
	From time to time during 2013, and continuing in 2014, the Company has sold secured convertible promissory notes or debentures (the “Notes”) in private placements to various investors. These Notes are convertible, at the holder's option, into shares of our common stock, generally at variable conversion prices based on a percentage of recent market prices for our common stock. The Notes bear interest at stated rates, have specific due dates and contain customary events of default and provide for increased interest rates in the event of default.    Certain of the Notes also include down-round anti-dilution adjustments, whereby if we sell common stock or common share indexed financial instruments below the stated or variable conversion price of the Note, the conversion price adjusts to that lower amount.    In connection with these financings, we have paid placement agent and other fees and certain Notes were issued with original issue discount.    In certain instances, we have also issued warrants, exercisable for our common stock, to the investors or the placement agents. None of the Notes that we have issued require us to register the shares of our common stock underlying their conversion or the exercise of any warrants, except for certain Notes that have piggy-back registration rights in the event we otherwise file a registration statement.
	The terms of the embedded conversion options in these Notes, as well as the terms of the warrants, do not meet all of the established criteria for equity classification in FASB ASC 815-40, Derivatives and Hedging - Contracts in Entity's Own Equity.    Accordingly, the embedded derivative instruments in the Notes, consisting primarily of the conversion option, are accounted for separately from the host contract, and are recorded at fair value. The warrants are initially recorded at fair value and, together with the embedded derivative instruments that have been separated from the Notes, are re-valued each reporting period, with any changes in their fair values recognized as a gain or loss in our income statement.
	The allocation of the proceeds received for the Notes issued in 2014 and 2013 is summarized below:
		June 30,				December 31,
		2014				2013
		(Unaudited)
	Total principal amounts	$	1,380,319			$	1,072,944
	Less: OID & lender fees recorded as interest		(88,569	)			(44,444	)
	Less: 3rd party fees paid (legal and issuance costs recorded as interest)		(91,500	)			(64,000	)
	Less: non-cash investor and third party fees paid: (stock and warrants)		(18,417	)			(83,375	)
	Net proceeds		1,181,833				881,125
	Less: embedded derivative recognized		(1,787,180	)			(1,009,894	)
	Derivative expense		635,990				331,093
	Initial carrying amounts	$	30,643			$	202,324
	In circumstances where the fair values of the separated embedded derivative instrument recognized and/or the warrants issued, exceeded the net proceeds received, a derivative expense is recognized.  The initial carrying amounts of the Notes are then accreted to their redemption values, including accrued interest thereon at the stated rate, using an effective interest method.
	We issued Notes on April 15, 2013 and April 24, 2013 which bore interest at 10% per annum.  On July 10, 2013 and June 14, 2013 the total amounts due for the Notes including accrued interest were converted by the holders into 179,180 and 139,448 shares of our common stock, respectively.
	A Note issued to Gerald Hickson on November 26, 2013, included above, was repaid with payments of $50,000 on December 19, 2013 and January 13, 2014. On January 9, 2014, the Company issued 25,000 shares of its common stock which represented interest due as of December 26, 2013.
	We issued Notes on December 13, 2013 and January 10, 2014. The fees deducted and OID included above consists of $11,838 and $47,358 for the fair value of 17,499 and 17,499 common stock warrants issued to the placement agent, respectively.
	On April 29, 2014, the Company, Group 10 Holdings, LLC (“Group 10”), Magna Group, LLC (“Magna”) entered into an Assignment Agreement (the “Assignment Agreement”), where Group 10 sold and assigned to Magna the convertible debenture (the “Original Debenture”) that it originally acquired on August 29, 2013. Pursuant to the Assignment Agreement, the Company agreed to issue a new form of note (the “Assignment Note”) in replacement of the Original Debenture. The Assignment Note is of the principal amount of $228,750.41 which is the sum of the original principal amount, prepayment penalty and accrued interest of the Original Debenture. The Assignment Note accrues interest at 12% per annual and will be due on April 22, 2015. Magna will have the right to convert the Assignment Note at the conversion price which equals to 62% of the volume-weighted average price for the Common Stock during the three (3) trading day period prior to conversion.
	From May 6, 2014 to June 30, 2014, the Company issued 4,576,171 shares to various investors. The investors converted a total of $159,769, which represented partial amounts of principal due on convertible debentures sold to them by the Company. The conversions were exercised at $0.011 per share to $0.1802 per share.
	The Notes outstanding at June 30, 2014, their interest rates, accrued interest and carrying amounts were as follows:
	Issued	Due Date		Outstanding Principal				Accrued				Effective				Carrying				Stated			Default
				Amount				Interest				Interest				Amount				Interest			Interest
								Due				Recognized								Rate			Rate
	13-Dec-13	12-Dec-14			130,434				19,444				64,010				-				10	%		18	%
	19-Dec-13	19-Sep-14			225,000				12,619				27,649				27,649				10	%		22	%
	19-Dec-13	20-Sep-14			126,500				6,349				45,096				54,484				8	%		22	%
	10-Jan-14	10-Jul-14			194,444				19,444				101,904				101,904				10	%		18	%
	10-Jan-14	10-Jan-15			110,000				5,184				42,976				42,976				10	%		20	%
	23-Jan-14	23-Jan-16			168,000				20,160				38,609				38,609				10	%		24	%
	3-Feb-14	30-Oct-14			105,263				3,945				32,165				45,381				9	%		24	%
	6-Feb-14	6-Feb-15			55,000				2,622				18,654				18,654				12	%		18	%
	19-Feb-14	19-Feb-15			55,556				2,411				18,903				18,903				12	%		24	%
	20-Feb-14	18-Nov-14			110,000				4,738				50,840				50,840				12	%		24	%
	5-Mar-14	5-Mar-15			55,556				1,437				16,426				16,426				8	%		22	%
	21-Mar-14	17-Dec-14			63,000				1,408				10,179				10,179				8	%		22	%
	14-Apr-14	14-Jan-15			52,750				902				2,009				2,009				8	%		22	%
	29-Apr-14	29-Apr-15			159,992				3,666				58,475				-				12	%		24	%
	29-Apr-14	29-Apr-15			102,000				2,113				2,311				2,311				12	%		24	%
	12-May-14	12-Feb-15			37,500				403				4,005				4,005				8	%		22	%
	20-Jun-14	20-Mar-14			42,500				93				2,943				10,084				8	%		22	%
																$	444,414
	The Notes outstanding at December 31, 2013, their interest rates, accrued interest and carrying amounts were as follows:
	Issued	Due Date		Face				Accrued				Effective				Carrying				Stated			Default
				Amount				Interest				Interest				Amount				Interest			Interest
								Due				Recognized								Rate			Rate
	29-Aug-13	29-Aug-14		$	150,000			$	4,110			$	7,471			$	7,471				8	%		18	%
	26-Nov-13	24-Feb-14			50,000				1,616				80,736				14,236				20	%		20	%
	13-Dec-13	12-Dec-14			194,444				19,444				2,521				2,521				10	%		18	%
	19-Dec-13	19-Sep-14			225,000				789				2,678				2,678				10	%		22	%
	19-Dec-13	20-Sep-14			153,500				437				2,089				38,476				8	%		22	%
																$	65,382
	As of June 30, 2014, the fair value of the embedded derivative instrument in each Note, the effective conversion price of each Note and the number of common shares into which each Note, including accrued interest, was convertible were as follows:
	Issued	Due Date		Outstanding Principal				Embedded				Conversion				Conversion
				Amount				Derivative				Price				Shares
	13-Dec-13	12-Dec-14			130,434				412,485			$	0.0117				12,810,101
	19-Dec-13	19-Sep-14			225,000				609,279			$	0.0117				20,308,288
	19-Dec-13	20-Sep-14			126,500				340,639			$	0.0117				11,354,647
	10-Jan-14	10-Jul-14			194,444				517,355			$	0.0117				18,281,097
	10-Jan-14	10-Jan-15			110,000				323,892			$	0.0117				9,844,749
	23-Jan-14	23-Jan-16			168,000				556,898			$	0.0117				16,082,051
	3-Feb-14	30-Oct-14			105,263				198,539			$	0.0158				6,776,089
6-Feb-14	6-Feb-15			55,000				139,794			$	0.0135				4,261,976
19-Feb-14	19-Feb-15			55,556				167,955			$	0.0117				4,954,403
20-Feb-14	18-Nov-14			110,000				312,832			$	0.0117				9,806,627
5-Mar-14	5-Mar-15			55,556				166,108			$	0.0117				4,871,183
21-Mar-14	17-Dec-14			63,000				146,535			$	0.0138				4,666,715
14-Apr-14	January 14, 2015			52,750				143,188			$	0.0123				4,378,846
29-Apr-14	29-Apr-15			102,000				199,766			$	0.0174				5,981,019
29-Apr-14	29-Apr-15			159,992				312,139			$	0.0174				9,401,772
12-May-14	12-Feb-15			37,500				90,077			$	0.0138				2,746,244
20-Jun-14	20-Mar-15			42,500				103,384			$	0.0138				3,086,087
							$	4,740,865								149,612,893
In connection with the issuance of the Notes, we also issued common stock warrants to investors or to the placement agents, as follows:
Financing Date	Warrants		Number of				Expiration		Fair Value				Fair Value				Exercise
	Issued To		Warrants				Date		at Issuance				at				Price
													June 30,
													2014
13-Dec-13	Placement agent			17,499			13-Dec-16		$	11,838			$	555			$	1
19-Dec-13	Investors			187,500			31-Dec-18			124,357				7,463				0.4
10-Jan-14	Placement agent			17,499			10-Jan-17			18,417				1,448				0.4
									$	154,792			$	9,466
The warrants are exercisable for one share of common stock.    The warrants include down-round anti-dilution adjustments, whereby if we sell common stock or common share indexed financial instruments below the initial exercise price of the warrants, the exercise price adjusts to that lower amount. For the placement agent warrants, the down-round anti-dilution protection applies only to subsequent issuances occurring more than one year after the warrants were issued.    For the investor warrants, which had an initial exercise price of $1.20, our subsequent sale of common stock at a lower price has reduced the exercise price to $0.40.
The embedded conversion options in the Notes, which are accounted for separately as derivative instruments, and the warrants are valued using a binomial lattice model because that model embodies all of the significant relevant assumptions that address the features underlying these instruments. Significant assumptions used in the model as of the dates the Notes and warrants were issued and as of June 30, 2014 and December 31, 2013 included an expected life equal to the remaining term of the Notes or warrants, an expected dividend yield of zero, estimated volatility ranging from 127% to 143%, and risk-free rates of return of 0.05% to 0.72%. For the risk-free rates of return, we use the published yields on zero-coupon Treasury Securities with maturities consistent with the remaining term of the Notes or warrants. Volatility is based upon our expected common stock price volatility over the remaining term of the Notes or warrants. The volatility used for the Notes is based on the Company’s 100-day volatility, which is considered a reasonable surrogate for the volatility to be expected over the life of the Notes. That volatility has generally ranged from 120% to 140%. As a result of the anti-dilution provisions, the fixed exercise price of the warrants has been reset equal to the lowest price of any subsequently issued common share indexed instruments with a conversion price below the previously stated exercise price of the warrant.
Reconciliation of changes in fair value – FASB ASC 825 Fair Value Measurements and Disclosures establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to Level 1 - quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to Level 3 - unobservable inputs. Assets and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to their fair value measurement. Our derivative financial instruments that are measured at fair value on a recurring basis are all measured at fair value using Level 3 inputs. Level 3 inputs are unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
The following represents a reconciliation of the changes in fair value of financial instruments measured at fair value using Level 3 inputs during the year ended December 31, 2013 and the six months ended June 30, 2014:
	Compound				Warrant
	Embedded				Derivatives
	Derivatives
Balance – December 31, 2012	$	-			$	-
Issuances:
15-Apr-13		47,075
24-Apr-13		36,988
29-Aug-13		290,994
26-Nov-13		118,558
13-Dec-13		185,037				11,838
19-Dec-13		217,628				124,536
19-Dec-13		113,613
Fair value adjustments:
Compound embedded derivatives		1,556,255
Warrant derivatives						9,464
Conversions:
April 15, 2013 financing		(519,750	)
April 24, 2013 financing		(1,055,250	)
Balance – December 31, 2013		991,148				145,838
Issuances:
Compound embedded derivatives		1,787,180				-
Warrant derivatives		-				18,417
Fair value adjustments:
Compound embedded derivatives		2,298,334				-
Warrant derivatives		-				(154,789	)
Conversions:
December 13, 2013 financing		(78,737	)
December 23, 2013 financing		(35,590	)
April 29, 2013 financing		(108,321	)
Extinguishment of debt:
August 29, 2013 financing		(113,149	)
Balance – June 30, 2014	$	4,740,865			$	9,466

Capital_Stock

Capital Stock	6 Months Ended
	Jun. 30, 2014
Capital Stock [Abstract]	'
Capital Stock	'
	Note 6 Capital Stock
	Common Stock - We are authorized to issue 500 million shares of common stock, par value $0.001 per share. Holders of common stock are entitled to one vote for each share held of record on each matter submitted to a vote of shareholders. Holders of our common stock do not have a cumulative voting right, which means that the holders of more than one half of our outstanding shares of common stock, subject to the rights of the holders of preferred stock, can elect all of our directors, if they choose to do so. In this event, the holders of the remaining shares of common stock would not be able to elect any directors. Subject to the prior rights of any class or series of preferred stock which may from time to time be outstanding, if any, holders of common stock are entitled to receive ratably, dividends when, as, and if declared by our Board of Directors out of funds legally available for that purpose and, upon our liquidation, dissolution, or winding up, are entitled to share ratably in all assets remaining after payment of liabilities and payment of accrued dividends and liquidation preferences on the preferred stock, if any. Holders of common stock have no preemptive rights and have no rights to convert their common stock into any other securities. The outstanding common stock is duly authorized and validly issued, fully-paid, and non-assessable. Except as otherwise required by Florida law, and subject to the rights of the holders of preferred stock, all stockholder action is taken by the vote of a majority of the outstanding shares of common stock present at a meeting of shareholders at which a quorum consisting of a majority of the outstanding shares of common stock is present in person or by proxy. Shares repurchased are held as treasury shares and used for general corporate purposes including, but not limited to, satisfying obligations under our employee benefit plans.
	Preferred Stock - We are authorized to issue 100 million shares of preferred stock, par value $0.001 per share. We may issue preferred stock in one or more series and having the rights, privileges, and limitations, including voting rights, conversion rights, liquidation preferences, dividend rights and preferences and redemption rights, as may from time to time be determined by our Board of Directors. Preferred stock may be issued in the future in connection with acquisitions, financings, or other matters, as our Board of Directors deems appropriate. In the event that we determine to issue any shares of preferred stock, a certificate of designation containing the rights, privileges, and limitations of this series of preferred stock will be filed with the Secretary of State of the State of Florida. The effect of this preferred stock designation power is that our Board of Directors alone, subject to Federal securities laws, applicable blue sky laws, and Florida law, may be able to authorize the issuance of preferred stock which could have the effect of delaying, deferring, or preventing a change in control of our company without further action by our shareholders, and may adversely affect the voting and other rights of the holders of our common stock. The issuance of preferred stock with voting and conversion rights may also adversely affect the voting power of the holders of our common stock, including the loss of voting control to others.
	Series A Preferred Stock - The Company’s authorized Series A Preferred Stock consists of 1 share and has the following powers, designations, preferences and other special rights;
		●	The holder(s) of the Series A Preferred Stock shall not be entitled to dividends, except that in the event that a dividend is declared on the Company’s Common Stock, the holder(s) of the Series A Preferred Stock shall receive the dividends that would be payable if all then outstanding shares were converted into Common Stock immediately prior to the declaration of the dividend.
		●	No liquidation preference.
		●	The Series A Preferred Stock has a super voting right in that it votes together with the common stock and any other class of stock entitled to vote with the common stock all as a single class, with the total number of issued and outstanding shares of Series A Preferred Stock entitled to 60% of all votes to be cast on any matter;
		●	Conversion upon Class Consent – All outstanding shares of Series A Preferred Stock may be converted into Common Stock at the election of the holder(s) of all the Series A Preferred Stock.  Automatic Conversion of all of the outstanding shares of Series A Preferred Stock shall take place in the event of a Change in Control of the Company.
		●	Additional Rights – the Company shall not, without obtaining written approval from the holders of the Series A Preferred Stock, alter of change the powers, preferences, privileges, or rights of the Series A Preferred Stock.

Stockholders_Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity	'
	Note 7 Stockholders’ Equity
	During the period from January 2014 to March 2014, the Company sold a total of 512,130 shares of Common Stock to various investors for prices ranging from $0.40 per share to $0.4825 per share for $213,047.
	On January 9, 2014, the Company issued 25,000 shares of its common stock which represented interest due as of December 26, 2013.
	On April 2, 2014, the Company issued 51,000 shares of the Company’s common stock pursuant to an agreement with ECPC Capital LLC.  The Company recorded a charge to stock financing expense of $31,620 or $0.62 per share for the placement agent fees in connection with the private placement to raise $153,000 in cash in March 2014.
	On April 8, 2014, the Company issued 994,895 shares of its common stock to Jasper Group Holdings, Inc.(“Jasper”) which represented the number of true-up shares due in connection with the Share Exchange Agreement entered into by the Company and Jasper (See Note 9).
	On April 10, 2014, the Company issued 100,000 shares of the Company's common stock to Lyon’s Capital LLC pursuant to a consulting agreement.  The shares were valued at a total of $36,000 or $0.36 per share.
	On April 22, 2014, the Company issued 150,000 shares of the Company’s common stock to David Patterson pursuant to an advisory agreement with Mr. Patterson.  The shares were valued at a total of $54,000 or $0.36 per share.
	On April 29, 2014, the Company issued 10,000 shares of the Company’s common stock to WHC Capital LLC (“WHC”).  The shares were issued pursuant to a Convertible Note sold by the Company to WHC on March 5, 2014.  The Company will record a charge to interest in the amount of $3,100 or $0.31 per share.
	From May 6, 2014 to June 30, 2014, the Company issued 4,576,171 shares to various investors. The investors converted a total of $159,769, which represented partial amounts of principal due on convertible debentures sold to them by the Company. The conversions were exercised at $0.011 per share to $0.1802 per share.

Commitments_and_Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	Note 8 Commitments and Contingencies
	Litigations, Claims and Assessments
	From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. The Company is currently not aware of any such legal proceedings or claims that we believe will have, individually or in the aggregate, a material adverse effect on our business, financial condition or operating results.
	On July 18, 2014, the Company's then Chief Executive Officer was indicted by the U.S. Attorney on 10 counts of securities fraud. The Securities and Exchange Commission filed a civil action on the same date against the Company’s then Chief Executive Officer. The Company was not named in either action and to date has not been implicated in the case.
	On September 2, 2014, the Company was notified by a letter from counsel representing ICD Capital LLC and certain individual investors (collectively the “Investors”) who purchased securities from the Company pursuant to a private placement in June, 2013 of their intent to commence a legal action against the Company and certain of its officers and directors.  The letter alleges a series of improper actions by the Company and its directors and officers which led the Investors to invest and which are alleged to constitute common law and federal securities law violations.  Upon the receipt of adequate funding, of which there can be no assurance, the Company intends to respond to the letter, as well as any lawsuit which may be filed and served.
	Operating Lease
	The Company currently does not have any long term arrangement to lease or rent office space. The Company leases office space on a month to month basis. Rent expense for the six months ended June 30, 2014 and 2013 was a total of $17,935 and $0, respectively.

Investment_in_Jasper_Group_Hol

Investment in Jasper Group Holdings, Inc.	6 Months Ended
	Jun. 30, 2014
Investment In Jasper Group Holdings, Inc [Abstract]	'
Investment In Jasper Group Holdings, Inc	'
	Note 9 Investment in Jasper Group Holdings, Inc.
	On October 31, 2013, the Company consummated and closed a Share Exchange Agreement with Jasper Group Holdings, Inc. (“Jasper”) pursuant to a Share Exchange Agreement originally dated October 7, 2013 and amended as of October 31, 2013, whereby the Company received 1,106,678 shares of Jasper’s common stock, which constituted 10% of the outstanding shares of Jasper on a fully-diluted basis and, as consideration for the Jasper common stock, the Company issued to Jasper a total of 400,000 shares  of the Company’s common stock, subject to potential adjustments as described below.
	Pursuant to the Share Exchange Agreement, on the 120th day following the closing date of the Share Exchange Transaction (that is, on February 28, 2014, the Measurement Date), the aggregate value of the 400,000 shares of the Company’s common stock issued to Jasper will be determined, based on the volume weighted average trading price of the common stock during the preceding 10 trading days. If that aggregate value exceeds $1,250,000, then Jasper will return to the Company a number of the shares so that the aggregate value of the remaining shares retained by Jasper as of the Measurement Date will be $1,000,000. However, if on the Measurement Date the aggregate value is less than $750,000, then the Company will be obligated to issue additional shares of common stock to Jasper so that the aggregate value of the 400,000 shares of the Company’s common stock held by Jasper, together with the additional shares to be issued to Jasper, will be $1,000,000.
	Due to the decline in the Company’s stock price between October 31, 2013 and February 28, 2014, the Company is obligated to issue additional shares to Jasper.  As of December 31, 2013, the aggregate value of the 400,000 shares issued to Jasper had declined to $312,000, obligating the Company to issue additional shares valued at $688,000.  As of February 28, 2014, the aggregate value of the 400,000 shares issued to Jasper further deceased in value to $288,000, increasing the Company’s obligation to issue additional shares to Jasper to $712,000.  The Company had been attempting to re-negotiate its agreement with Jasper but was not successful.  The additional shares due to Jasper, valued at $712,000 on the Measurement Date, were issued on April 11, 2014.
	The Company’s initial investment in Jasper was valued at $1,000,000, based on the estimated fair value of $2.50 per share for the 400,000 shares of common stock originally issued to Jasper. To date, the Company has not received any value from its investment in Jasper. Jasper is a private company and therefore, since it is not publically traded, there is no active trading market for the 1,106,678 shares received from Jasper.  Due to Jaspers position as a development stage company, the future of its financial condition is uncertain.  Due to the uncertainty of the Company’s ability to realize any value from its investment or the ability to realize value from the underlying assets of Jasper, as of December 31, 2013, the Company has written off its cost-based investment in Jasper of $1,000,000.
	Pursuant to the Share Exchange Agreement and based on the calculation for the obligation at the measurement date above, the Company is liable to issue to Jasper additional shares of the Company’s common stock, valued at $712,000. These shares have not been accrued at March 31, 2014 due to the write off of the investment but will be expensed as of the date of issuance. On April 11, 2014, the Company issued Jasper 994,895 shares of its Common Stock, with a value of $0.715 per share, to satisfy its obligation pursuant to the Share Exchange Agreement.  The Company recorded a charge in the amount of $711,350 related to this transaction.
	On September 16, 2014, the Company and Jasper entered discussions to cancel the Share Exchange Agreement. The Company anticipates returning 1,106,678 shares of Jasper’s common stock to Jasper in exchange for 1,394,895 shares to be returned by Jasper to the Company, of the Company’s common stock. Subsequent to the cancelation of the agreement, the Company anticipates canceling the shares returned by Jasper.

Standby_Equity_Securities_Purc

Standby Equity Securities Purchase Agreement	6 Months Ended
	Jun. 30, 2014
Standby Equity Securities Purchase Agreement	'
Standby Equity Securities Purchase Agreement	'
	Note 10 Standby Equity Securities Purchase Agreement
	On December 9, 2013, the Company and Seaside 88, LP (“Seaside”) entered into a Securities Purchase Agreement, (the “Seaside SPA”). The Seaside SPA provides the Company with the ability to effect, at our option, monthly volume of our Common Stock until the earlier of December 9, 2014 or such time as an aggregate 3,000,000 shares of the Company’s Common Stock (the “Cap”) have been purchased by Seaside. For each closing, the per share purchase price for the Common Stock is an amount equal to the average of the high and low trading prices (measured in hundredths of cents) of the Common Stock on the OTCQB during normal trading hours for the five consecutive business days immediately prior to a closing date, multiplied by 50%. The per share purchase price is subject to a floor of $0.40 and if such floor is not met with respect to any particular closing, such closing will not occur. The failure to hold a closing as a result of not meeting the floor will not impact any subsequent closing.  For each closing, the number of shares of Common Stock to be purchased by Seaside is equal to 10% of the total number of shares of Common Stock traded during normal trading hours during the 20 business days immediately preceding such closing. In no event will Seaside purchase shares in excess of the Cap, or if such purchase will cause Seaside’s beneficial ownership of shares to exceed 9.9% of the Company’s outstanding shares of Common Stock immediately subsequent to a closing. The Company may terminate the Agreement upon prior written notice to Seaside at any time.

Stock_Incentive_Plan

Stock Incentive Plan	6 Months Ended
	Jun. 30, 2014
Stock Incentive Plan [Abstract]	'
Stock Incentive Plan	'
	Note 11 Stock Incentive Plan
	On December 9, 2013, the Board of Directors of the Company adopted the 2013 Stock Incentive Plan to enhance the profitability and value of the Company for the benefit of its shareholders by enabling the Company to offer certain eligible employees, consultants and non-employee directors cash and stock-based incentives in the Company to attract, retain and reward such individuals and strengthen the mutuality of interests between such individuals and the Company’s shareholders.
	The aggregate number of shares of our common stock that may be issued under the Plan is 3,100,000 shares, which may be increased at the end of each fiscal year of the Company in the same proportion as the issued and outstanding stock of the Company during such fiscal year subject to a maximum of 15%. Currently, no equity compensation has been granted under the Plan.

Subsequent_Events

Subsequent Events	6 Months Ended
	Jun. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	Note 12 Subsequent Events
	From July 1, 2014 to October 7, 2014, the Company issued 82,846,796 shares to various investors. The investors converted a total of $189,992, which represented $183,852 of principal due and $6,140 of interest on convertible debentures sold to them by the Company. The conversions were exercised at $0.0011 per share to $0.014 per share.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2014
Summary of Significant Accounting Policies [Abstract]	'
Basis of presentation	'
	Basis of presentation
	We prepare our consolidated financial statements in conformity with accounting principles generally accepted in the United States of America.    These principles require management to make estimates, judgments and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, together with amounts disclosed in the related notes to the financial statements.    Actual results and outcomes may differ from management’s estimates, judgments and assumptions.    Significant estimates, judgments and assumptions used in these financial statements include, but are not limited to, those related to revenues, accounts receivable and related allowances, contingencies, useful lives and recovery of long-term assets, income taxes, and the fair value of stock-based compensation and derivative financial instrument liabilities.    These estimates, judgments, and assumptions are reviewed periodically and the effects of material revisions in estimates are reflected in the consolidated financial statements prospectively from the date of the change in estimate.
	In the opinion of management, the accompanying consolidated financial statements reflect all adjustments (consisting of normal recurring accruals) necessary to present fairly the Company’s financial position as of June 30, 2014, and the results of its operations, and cash flows for the three months ended and six months ended June 30, 2014.    Although management believes that the disclosures in these consolidated financial statements are adequate to make the information presented not misleading, certain information and footnote disclosures normally included in financial statements that have been prepared in accordance with accounting principles generally accepted in the United States of America have been condensed of omitted pursuant to the rules and regulations of the Securities and Exchange Commission.
	The results of operations for the three months ended and six months June 30, 2014 are not necessarily indicative of the results that may be expected for the full year ended December 31, 2014.    The accompanying consolidated financial statements should be read in conjunction with the more detailed financial statements, and the related footnotes thereto, filed with the Company’s Annual Report on Amendment No. 1 to Form 10K for the year ended December 31, 2013, filed on June 20, 2014.
Going Concern	'
	Going Concern
	As reflected in the accompanying consolidated financial statements, the Company had a net loss of $5,761,725 and $5,216,683 for the six months ended June 30, 2014 and 2013, respectively. As of June 30, 2014 and December 31, 2013, the Company had accumulated deficits of $28,130,954 and $22,369,229, respectively. Our consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. We have incurred losses from operations and have a significant accumulated deficit, as well as significant outstanding accounts payable and accrued expenses at June 30, 2014. On March 31, 2014, the United States Department of Health and Human Services once again delayed the implementation of ICD-10. The implementation date has now been scheduled to take effect on October 1, 2015. This delay will cause a significant delay in our ability to generate significant revenues. We currently do not have adequate resources, including cash on hand and expected revenues to meet our operating requirements. Management will look to secure additional funding through the sale of additional convertible Notes or Common Stock. However, there can be no guarantee that we will be successful in obtaining additional debt facilities or raising equity on favorable terms. On April 24, 2014 we announced a plan of restructuring as a result of the Company being unable to fund our operations.  In the event that we are unable to fund the Company by additional borrowings or raising equity capital, we may be forced to reduce our expenses further. Our consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern.
Principles of Consolidation	'
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, The CodeSmart Group, Inc. (CodeSmart NV), and American Coding Quality Association, LLC (ACQA), (collectively, the “Company” or “we”, “our” or “us”). All intercompany transactions and balances have been eliminated in consolidation.
Risks and Uncertainties	'
	Risks and Uncertainties
	The Company’s operations are subject to significant risk and uncertainties including financial, operational, technological, and regulatory risks including the potential risk of business failure.
Cash	'
	Cash
	The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents. The Company held no cash equivalents at June 30, 2014 and December 31, 2013.
	The Company seeks to minimize its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution. The balance at times may exceed federally insured limits.
Financial Instruments and Concentration of Credit Risk	'
	Financial Instruments and Concentration of Credit Risk
	We believe the carrying values of our financial instruments consisting of cash, accounts receivable, accounts payable, accrued expenses, and other current liabilities approximate their fair values due to their short-term nature or because they are carried at fair value.    For our convertible notes and debentures, the underlying instruments are carried at amortized cost and the embedded conversion feature is accounted for separately at fair value in accordance with FASB Accounting Standards Codification (“ASC”) 815 – Derivatives and Hedging.
	Our cash balances in the United States periodically exceed federally insured limits. We have not experienced any losses in such accounts.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The Company follows the guidance of FASB ASC 825-10-50-10 for disclosures about the fair value of its financial instruments and FASB ASC 820-10-35-37 to measure the fair value of its financial instruments. FASB ASC 820-10-35-37 establishes a framework for measuring fair value and expands disclosures about fair value measurements.
	The carrying amount of the Company’s financial assets and liabilities, such as cash, accounts receivable, prepaid expenses, accounts payable and accrued expenses, approximate their fair value because of the short maturity of those instruments.    The Company’s secured convertible notes approximate the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at June 30, 2014 and December 31, 2013.
	The Company’s derivative financial instruments, including warrants and the embedded conversion feature of our convertible notes and debentures, are carried at fair value.    FASB ASC 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels.    The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The Company uses Level 3 of the fair value hierarchy to measure the fair value of its derivative liabilities and revalues the derivative liabilities each reporting period and recognizes gains or losses attributable to the change in the fair value of the derivative liabilities in the consolidated statement of operations.
Carrying Value, Recoverability and Impairment of Long-Lived Assets	'
	Carrying Value, Recoverability and Impairment of Long-Lived Assets
	The Company follows the guidance of FASB ASC 360-10-35-17 for its long-lived assets. The Company’s long-lived assets, which include property and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
	The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets.    Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable.    If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
	The impairment charges, if any, are included in operating expenses in the accompanying statements of operations.
Property and Equipment	'
	Property and Equipment
	Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized.    Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the assets estimated useful life of three years.    Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.
Derivative Instruments	'
	Derivative Instruments
	We generally do not use derivative financial instruments to hedge exposures to cash-flow risks or market-risks. However, certain financial instruments, such as warrants and the embedded conversion features of our convertible promissory notes and debentures, which are indexed to our 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 our 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.
	Determining the fair value of these complex derivative financial instruments involves judgment and the use of certain relevant assumptions including, but not limited to, interest rates, volatility and conversion and redemption privileges. The use of different assumptions could have a material effect on the estimated fair value amounts.
Research and Development	'
	Research and Development
	Research and development is expensed as incurred. Research and development expenses for the six months ended June 30, 2014 and 2013 were $100,007 and $24,836, respectively.
Revenue Recognition and Deferred Revenue	'
	Revenue Recognition and Deferred Revenue
	Revenues consist primarily of tuition and fees derived from online courses taught by CODESMART™ UNIVERSITY as well as from related educational resources that the University provides to its students, such as access to our online materials and learning management system. The Company provides online access to its students for a period of 12 to 18 months subsequent to enrollment in online courses.    Therefore, the Company has established such period as the amortization period of deferred revenues recorded for the enrollment of online courses.    Accordingly, tuition revenue and most fees from related educational resources are recorded as deferred revenue and amortized into revenue over a 12 to 18 month period. The University maintains an institutional tuition refund policy, which provides for a full refund within stated refund periods. Certain states in which students reside impose separate, mandatory refund policies, which override the University’s policy to the extent in conflict. If a student withdraws within the University’s allotted refund period, then in accordance with its revenue recognition policy, the University will immediately derecognize as revenue the tuition that was originally recorded.
Segment Information	'
	Segment Information
	ASC 280-10, “Disclosures about Segments of an Enterprise and Related Information,” establishes standards for the manner in which public companies report information about operating segments in annual and interim financial statements.   It also establishes standards for related disclosures about products and services, geographic areas, and major customers.   The method for determining what information to report is based on the way management organizes the operating segments within the Company for making operating decisions and assessing financial performance.   The Company’s chief operating decision-maker is considered to be the Company’s chief executive officer (“CEO”).   The CEO reviews financial information presented on an entity level basis accompanied by disaggregated information about revenues by product type and certain information about geographic regions for purposes of making operating decisions and assessing financial performance. The entity level financial information is identical to the information presented in the accompanying consolidated statements of operations. Currently Management believes that the business operations are all contained in one segment and Management will continue to evaluate their reporting in the future.
Exit from Development Stage	'
	Exit from Development Stage
	The Company was in the development stage as defined by ASC 915 “Development Stage Entities.” A development stage enterprise is one in which planned and principal operations have not commenced or, if its operations have commenced, there has been no significant revenue there from. The Company exited the development stage on May 3, 2013.
Stock-Based Employee Compensation	'
	Stock-Based Employee Compensation
	On December 9, 2013, the Board of Directors of the Company adopted the 2013 Stock Incentive Plan. However, no equity compensation has yet been granted under the Plan. When granted, the Company will follow the guidance of FASB ASC 718 Compensation – Stock Compensation to account for options issued under the Plan. The Company’s policy is to recognize compensation cost for awards with only service conditions and a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.
Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services	'
	Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services
	The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services in accordance with the guidance of FASB ASC 505-50-30. Transactions in which there is issuance of equity instruments for goods or services are accounted for based on the fair value of the consideration received for the fair value of the equity instrument issued, or whichever is more reliably measurable.  The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur.
Loss Per Share	'
	Loss Per Share
	We compute loss per share in accordance with FASB ASC 260: Earnings Per Share. Basic loss per share is computed by dividing net loss available to common stockholders by the weighted average number of shares of common stock outstanding during each period. Diluted loss per share is computed by dividing net income (loss), adjusted for changes in loss that resulted from the assumed conversion or exercise of potentially dilutive securities, by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. Potentially dilutive securities consist of shares potentially issuable pursuant to stock options and warrants as well as shares that would result from full conversion of all outstanding convertible notes and debentures. During periods of net loss per share, these potentially dilutive securities are excluded from diluted net loss per share calculations because they are anti-dilutive. As a result, basic and diluted net loss per share are equivalent.
	As of June 30, 2014 and December 31, 2013, our convertible notes and debentures were convertible into 149,612,893 and 2,004,816 shares of common stock, respectively. On June 30, 2014 and December 31, 2014 we had 222,499 and 204,999 common stock warrants outstanding, all of which have been excluded from the computation of diluted loss per share because their effect is anti-dilutive.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes in accordance with FASB ASC 740 - Income Taxes. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.
	The Company follows the guidance of FASB ASC 740-10-25 to determine whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement.    The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits for the six months ended June 30, 2014 and the year ended December 31, 2013.
	The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.
	Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.
	The Company has yet to prepare or file their income tax returns for the years ended December 31, 2013 and December 31, 2012. The returns are still subject to review by the Internal Revenue Service and New York State Department of Taxation and Finance.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	The FASB has recently issued the following Accounting Standards Updates:
	Update No. 2014-07—Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements (a consensus of the Private Company Council)
	Update No. 2014-06—Technical Corrections and Improvements Related to Glossary Terms
	Update No. 2014-05—Service Concession Arrangements (Topic 853) (a consensus of the FASB Emerging Issues Task Force)
	Update No. 2014-04—Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force)
	Update No. 2014-03—Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps—Simplified Hedge Accounting Approach (a consensus of the Private Company Council)
	Update No. 2014-02—Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill (a consensus of the Private Company Council)
	Update No. 2014-01—Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Qualified Affordable Housing Projects (a consensus of the FASB Emerging Issues Task Force)
	We have reviewed the above pronouncements, as well all other recently issued standards, and have determined that they will not have a material impact on our consolidated financial statements, or do not apply to our operations.

Property_and_Equipment_Tables

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2014
Property and Equipment [Abstract]	'
Summary of property and equipment	'
		March 31,			December 31,
		2014			2013
		(Unaudited)
	Computer equipment	$	5,000		$	5,000
	Less: Accumulated depreciation and amortization		(1,944	)		(1,111	)
		$	3,056		$	3,889

Secured_Convertible_Promissory1

Secured Convertible Promissory Notes and Warrants(Tables)	6 Months Ended
	Jun. 30, 2014
Secured Convertible Promissory Notes and Warrants [Abstract]	'
Shedule of allocation of the proceeds received for the Notes issued	'
		June 30,				December 31,
		2014				2013
		(Unaudited)
	Total principal amounts	$	1,380,319			$	1,072,944
	Less: OID & lender fees recorded as interest		(88,569	)			(44,444	)
	Less: 3rd party fees paid (legal and issuance costs recorded as interest)		(91,500	)			(64,000	)
	Less: non-cash investor and third party fees paid: (stock and warrants)		(18,417	)			(83,375	)
	Net proceeds		1,181,833				881,125
	Less: embedded derivative recognized		(1,787,180	)			(1,009,894	)
	Derivative expense		635,990				331,093
	Initial carrying amounts	$	30,643			$	202,324
Schedule of note outstanding interest rates, accrued interest and carrying amounts	'
	Issued	Due Date		Outstanding Principal				Accrued				Effective				Carrying				Stated			Default
				Amount				Interest				Interest				Amount				Interest			Interest
								Due				Recognized								Rate			Rate
	13-Dec-13	12-Dec-14			130,434				19,444				64,010				-				10	%		18	%
	19-Dec-13	19-Sep-14			225,000				12,619				27,649				27,649				10	%		22	%
	19-Dec-13	20-Sep-14			126,500				6,349				45,096				54,484				8	%		22	%
	10-Jan-14	10-Jul-14			194,444				19,444				101,904				101,904				10	%		18	%
	10-Jan-14	10-Jan-15			110,000				5,184				42,976				42,976				10	%		20	%
	23-Jan-14	23-Jan-16			168,000				20,160				38,609				38,609				10	%		24	%
	3-Feb-14	30-Oct-14			105,263				3,945				32,165				45,381				9	%		24	%
	6-Feb-14	6-Feb-15			55,000				2,622				18,654				18,654				12	%		18	%
	19-Feb-14	19-Feb-15			55,556				2,411				18,903				18,903				12	%		24	%
	20-Feb-14	18-Nov-14			110,000				4,738				50,840				50,840				12	%		24	%
	5-Mar-14	5-Mar-15			55,556				1,437				16,426				16,426				8	%		22	%
	21-Mar-14	17-Dec-14			63,000				1,408				10,179				10,179				8	%		22	%
	14-Apr-14	14-Jan-15			52,750				902				2,009				2,009				8	%		22	%
	29-Apr-14	29-Apr-15			159,992				3,666				58,475				-				12	%		24	%
	29-Apr-14	29-Apr-15			102,000				2,113				2,311				2,311				12	%		24	%
	12-May-14	12-Feb-15			37,500				403				4,005				4,005				8	%		22	%
	20-Jun-14	20-Mar-14			42,500				93				2,943				10,084				8	%		22	%
																$	444,414
	The Notes outstanding at December 31, 2013, their interest rates, accrued interest and carrying amounts were as follows:
	Issued	Due Date		Face				Accrued				Effective				Carrying				Stated			Default
				Amount				Interest				Interest				Amount				Interest			Interest
								Due				Recognized								Rate			Rate
	29-Aug-13	29-Aug-14		$	150,000			$	4,110			$	7,471			$	7,471				8	%		18	%
	26-Nov-13	24-Feb-14			50,000				1,616				80,736				14,236				20	%		20	%
	13-Dec-13	12-Dec-14			194,444				19,444				2,521				2,521				10	%		18	%
	19-Dec-13	19-Sep-14			225,000				789				2,678				2,678				10	%		22	%
	19-Dec-13	20-Sep-14			153,500				437				2,089				38,476				8	%		22	%
																$	65,382
Schedule of note outstanding interest rates, accrued interest and conversion	'
	Issued	Due Date		Outstanding Principal				Embedded				Conversion				Conversion
				Amount				Derivative				Price				Shares
	13-Dec-13	12-Dec-14			130,434				412,485			$	0.0117				12,810,101
	19-Dec-13	19-Sep-14			225,000				609,279			$	0.0117				20,308,288
	19-Dec-13	20-Sep-14			126,500				340,639			$	0.0117				11,354,647
	10-Jan-14	10-Jul-14			194,444				517,355			$	0.0117				18,281,097
	10-Jan-14	10-Jan-15			110,000				323,892			$	0.0117				9,844,749
	23-Jan-14	23-Jan-16			168,000				556,898			$	0.0117				16,082,051
	3-Feb-14	30-Oct-14			105,263				198,539			$	0.0158				6,776,089
	6-Feb-14	6-Feb-15			55,000				139,794			$	0.0135				4,261,976
	19-Feb-14	19-Feb-15			55,556				167,955			$	0.0117				4,954,403
	20-Feb-14	18-Nov-14			110,000				312,832			$	0.0117				9,806,627
	5-Mar-14	5-Mar-15			55,556				166,108			$	0.0117				4,871,183
	21-Mar-14	17-Dec-14			63,000				146,535			$	0.0138				4,666,715
	14-Apr-14	January 14, 2015			52,750				143,188			$	0.0123				4,378,846
	29-Apr-14	29-Apr-15			102,000				199,766			$	0.0174				5,981,019
	29-Apr-14	29-Apr-15			159.992				312,139			$	0.0174				9,401,772
	12-May-14	12-Feb-15			37,500				90,077			$	0.0138				2,746,244
	20-Jun-14	20-Mar-15			42,500				103,384			$	0.0138				3,086,087
								$	4,740,865								149,612,893
Schedule of common stock warrants issued to investors or to the placement agents	'
	Financing Date	Warrants		Number of				Expiration		Fair Value				Fair Value				Exercise
		Issued To		Warrants				Date		at Issuance				at				Price
														June 30,
														2014
	13-Dec-13	Placement agent			17,499			13-Dec-16		$	11,838			$	555			$	1
	19-Dec-13	Investors			187,500			31-Dec-18			124,357				7,463				0.4
	10-Jan-14	Placement agent			17,499			10-Jan-17			18,417				1,448				0.4
										$	154,792			$	9,466
Shedule of reconciliation of the changes in fair value of financial instruments measured at fair value using Level 3 inputs	'
		Compound				Warrant
		Embedded				Derivatives
		Derivatives
	Balance – December 31, 2012	$	-			$	-
	Issuances:
	15-Apr-13		47,075
	24-Apr-13		36,988
	29-Aug-13		290,994
	26-Nov-13		118,558
	13-Dec-13		185,037				11,838
	19-Dec-13		217,628				124,536
	19-Dec-13		113,613
	Fair value adjustments:
	Compound embedded derivatives		1,556,255
	Warrant derivatives						9,464
	Conversions:
	April 15, 2013 financing		(519,750	)
	April 24, 2013 financing		(1,055,250	)
	Balance – December 31, 2013		991,148				145,838
	Issuances:
	Compound embedded derivatives		1,787,180				-
	Warrant derivatives		-				18,417
	Fair value adjustments:
	Compound embedded derivatives		2,298,334				-
	Warrant derivatives		-				(154,789	)
	Conversions:
	December 13, 2013 financing		(78,737	)
	December 23, 2013 financing		(35,590	)
	April 29, 2013 financing		(108,321	)
	Extinguishment of debt:
	August 29, 2013 financing		(113,149	)
	Balance – June 30, 2014	$	4,740,865			$	9,466

Nature_of_Operations_Details

Nature of Operations (Details) (USD $)	0 Months Ended	1 Months Ended
	3-May-13	Aug. 20, 2013	Jun. 03, 2013
Nature of Operations (Textual)	'	'	'
Ownership percentage of outstanding shares held by Holdings and Codesmart stockholders	68.06%	31.94%	100.00%
Common stock shares issued by Holdings under share exchange agreement	6,125,000	2,808,000	'
Cash paid for dividends (through recapitalization)	'	$1,350,000	'

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Details) (USD $)	0 Months Ended			3 Months Ended		6 Months Ended		12 Months Ended
	Jan. 09, 2014	Jul. 10, 2013	Jun. 14, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Summary of Significant Accounting Policies (Textual)	'	'	'	'	'	'	'	'
Net loss	'	'	'	($4,261,035)	($5,136,928)	($5,761,725)	($5,216,683)	'
Accumulated deficit	'	'	'	-28,130,954	'	-28,130,954	'	-22,369,229
Property and equipment estimated useful life	'	'	'	'	'	'3 years	'	'
Research and development expense	'	'	'	$29,082	$24,836	$100,007	$24,836	'
Convertible notes and debentures convertible into common stock shares	25,000	179,180	139,448	'	'	149,612,893	'	2,004,816
Convertible notes and debentures convertible into common stock warrants	'	'	'	'	'	222,499	'	204,999

Property_and_Equipment_Details

Property and Equipment (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Summary of property and equipment	'	'
Computer equipment	$5,000	$5,000
Less: Accumulated depreciation and amortization	-1,944	-1,111
Computer equipment, net	$3,056	$3,889

Property_and_Equipment_Details1

Property and Equipment (Details Textual) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Property and Equipment (Textual)	'	'
Property and equipment, estimated useful life	'3 years	'
Depreciation expense	$833	$278

Secured_Convertible_Promissory2

Secured Convertible Promissory Notes and Warrants (Details ) (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'	'
Total principal amounts	$1,380,319	$1,072,944	'
Less: OID & lender fees recorded as interest	-88,569	-44,444	'
Less: 3rd party fees paid (legal and issuance costs recorded as interest)	-91,500	-64,000	'
Less: non-cash investor and third party fees paid: (stock and warrants)	-18,417	-83,375	'
Net proceeds	1,181,833	881,125	'
Less: embedded derivative recognized	4,740,865	991,148	'
Derivative expense	635,990	331,093	'
Initial carrying amounts	$30,643	$202,324	'

Secured_Convertible_Promissory3

Secured Convertible Promissory Notes and Warrants (Details 1) (USD $)	6 Months Ended					12 Months Ended		6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Apr. 24, 2013	Apr. 15, 2013	Dec. 31, 2013	Dec. 31, 2013	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2014
						August 29, 2013 [Member]	November 26, 2013 [Member]	December 13, 2013 [Member]	December 13, 2013 [Member]	December 19, 2013 [Member]	December 19, 2013 [Member]	December 19, 2013 [Member]	December 19, 2013 [Member]	January 10, 2014 [Member]	January 10, 2014 [Member]	January 23, 2014 [Member]	February 3, 2014 [Member]	February 6, 2014 [Member]	February 19, 2014 [Member]	February 20, 2014 [Member]	March 5, 2014 [Member]	March 21, 2014 [Member]	April 14, 2014 [Member]	April 29, 2014 [Member]	April 29, 2014 [Member]	May 12, 2014 [Member]	June 20, 2014 [Member]
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Due Date	'	'	'	'	'	'August 29, 2014	'February 24, 2014	'December 12, 2014	'December 12, 2014	'September 19, 2014	'September 19, 2014	'September 20, 2014	'September 20, 2014	'July 10, 2014	'January 10, 2015	'January 23, 2016	'October 30, 2014	'February 6, 2015	'February 19, 2015	'November 18, 2014	'March 5, 2015	'December 17, 2014	'January 14, 2015	'April 29, 2015	'April 29, 2015	'February 12, 2015	'March 20, 2014
Outstanding Principal Amount	$1,380,319	'	$1,072,944	'	'	$150,000	$50,000	$130,434	$194,444	$225,000	$225,000	$126,500	$153,500	$194,444	$110,000	$168,000	$105,263	$55,000	$55,556	$110,000	$55,556	$63,000	$52,750	$159.99	$102,000	$37,500	$42,500
Accrued Interest Due	'	'	'	'	'	4,110	1,616	19,444	19,444	12,619	789	6,349	437	19,444	5,184	20,160	3,945	2,622	2,411	4,738	1,437	1,408	902	3,666	2,113	403	93
Effective Interest Recognized	631,057	76,740	'	'	'	7,471	80,736	64,010	2,521	27,649	2,678	45,096	2,089	101,904	42,976	38,609	32,165	18,654	18,903	50,840	16,426	10,179	2,009	58,475	2,311	4,005	2,943
Carrying Amount	$444,414	'	$65,382	'	'	$7,471	$14,236	'	$2,521	$27,649	$2,678	$54,484	$38,476	$101,904	$42,976	$38,609	$45,381	$18,654	$18,903	$50,840	$16,426	$10,179	$2,009	'	$2,311	$4,005	$10,084
Stated Interest Rate	'	'	'	'	'	8.00%	20.00%	10.00%	10.00%	10.00%	10.00%	8.00%	8.00%	10.00%	10.00%	10.00%	9.00%	12.00%	12.00%	12.00%	8.00%	8.00%	8.00%	12.00%	12.00%	8.00%	8.00%
Default Interest Rate	'	'	'	10.00%	10.00%	18.00%	20.00%	18.00%	18.00%	22.00%	22.00%	22.00%	22.00%	18.00%	20.00%	24.00%	24.00%	18.00%	24.00%	24.00%	22.00%	22.00%	22.00%	24.00%	24.00%	22.00%	22.00%

Secured_Convertible_Promissory4

Secured Convertible Promissory Notes and Warrants (Details 2) (USD $)	0 Months Ended			6 Months Ended	12 Months Ended
	Jan. 09, 2014	Jul. 10, 2013	Jun. 14, 2013	Jun. 30, 2014	Dec. 31, 2013
Debt Conversion [Line Items]	'	'	'	'	'
Outstanding Principal Amount	'	'	'	$1,380,319	$1,072,944
Embedded Derivative	'	'	'	4,740,865	991,148
Conversion Shares	25,000	179,180	139,448	149,612,893	2,004,816
August 29, 2013 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'	'August 29, 2014
Outstanding Principal Amount	'	'	'	'	150,000
November 26, 2013 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'	'February 24, 2014
Outstanding Principal Amount	'	'	'	'	50,000
December 13, 2013 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'December 12, 2014	'December 12, 2014
Outstanding Principal Amount	'	'	'	130,434	194,444
Embedded Derivative	'	'	'	412,485	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	12,810,101	'
December 19, 2013 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'September 19, 2014	'September 19, 2014
Outstanding Principal Amount	'	'	'	225,000	225,000
Embedded Derivative	'	'	'	609,279	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	20,308,288	'
December 19, 2013 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'September 20, 2014	'September 20, 2014
Outstanding Principal Amount	'	'	'	126,500	153,500
Embedded Derivative	'	'	'	340,639	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	11,354,647	'
January 10, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'July 10, 2014	'
Outstanding Principal Amount	'	'	'	194,444	'
Embedded Derivative	'	'	'	517,355	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	18,281,097	'
January 10, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'January 10, 2015	'
Outstanding Principal Amount	'	'	'	110,000	'
Embedded Derivative	'	'	'	323,892	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	9,844,749	'
January 23, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'January 23, 2016	'
Outstanding Principal Amount	'	'	'	168,000	'
Embedded Derivative	'	'	'	556,898	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	16,082,051	'
February 3, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'October 30, 2014	'
Outstanding Principal Amount	'	'	'	105,263	'
Embedded Derivative	'	'	'	198,539	'
Conversion Price	'	'	'	$0.02	'
Conversion Shares	'	'	'	6,776,089	'
February 6, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'February 6, 2015	'
Outstanding Principal Amount	'	'	'	55,000	'
Embedded Derivative	'	'	'	139,794	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	4,261,976	'
February 19, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'February 19, 2015	'
Outstanding Principal Amount	'	'	'	55,556	'
Embedded Derivative	'	'	'	167,955	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	4,954,403	'
February 20, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'November 18, 2014	'
Outstanding Principal Amount	'	'	'	110,000	'
Embedded Derivative	'	'	'	312,832	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	9,806,627	'
March 5, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'March 5, 2015	'
Outstanding Principal Amount	'	'	'	55,556	'
Embedded Derivative	'	'	'	166,108	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	4,871,183	'
March 21, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'December 17, 2014	'
Outstanding Principal Amount	'	'	'	63,000	'
Embedded Derivative	'	'	'	146,535	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	4,666,715	'
April 14, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'January 14, 2015	'
Outstanding Principal Amount	'	'	'	52,750	'
Embedded Derivative	'	'	'	143,188	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	4,378,846	'
April 29, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'April 29, 2015	'
Outstanding Principal Amount	'	'	'	159.992	'
Embedded Derivative	'	'	'	312,139	'
Conversion Price	'	'	'	$0.02	'
Conversion Shares	'	'	'	9,401,772	'
April 29, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'April 29, 2015	'
Outstanding Principal Amount	'	'	'	102,000	'
Embedded Derivative	'	'	'	199,766	'
Conversion Price	'	'	'	$0.02	'
Conversion Shares	'	'	'	5,981,019	'
May 12, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'February 12, 2015	'
Outstanding Principal Amount	'	'	'	37,500	'
Embedded Derivative	'	'	'	90,077	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	2,746,244	'
June 20, 2014 [Member]	'	'	'	'	'
Debt Conversion [Line Items]	'	'	'	'	'
Due Date	'	'	'	'March 20, 2014	'
Outstanding Principal Amount	'	'	'	42,500	'
Embedded Derivative	'	'	'	$103,384	'
Conversion Price	'	'	'	$0.01	'
Conversion Shares	'	'	'	3,086,087	'

Secured_Convertible_Promissory5

Secured Convertible Promissory Notes and Warrants (Details 3) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Jun. 30, 2014	Dec. 13, 2013	Jun. 30, 2014	Jun. 30, 2014
				December 13, 2013 [Member]	December 19, 2013 [Member]	Placement agent [Member]	Placement agent [Member]	Placement agent [Member]	Investor [Member]
						December 13, 2013 [Member]	December 13, 2013 [Member]	January 10, 2014 [Member]	December 19, 2013 [Member]
Number of Warrants	'	'	'	'	'	17,499	'	17,499	187,500
Expiration Date	'	'	'	'	'	13-Dec-16	'	10-Jan-17	31-Dec-18
Fair Value at Issuance	$9,466	$145,838	'	$11,838	$124,536	$11,838	$11,838	$47,358	$124,357
Fair Value at June 30, 2014	$9,466	'	'	'	'	$555	'	$1,448	$7,463
Exercise Price	'	'	'	'	'	$1	'	$0.40	$0.40

Secured_Convertible_Promissory6

Secured Convertible Promissory Notes and Warrants (Details 4) (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Compound Embedded Derivatives, Beginning balance	$991,148	'
Warrant Derivatives, Beginning balance	145,838	'
Issuances of compound embedded derivatives	1,787,180	'
Issuances of warrant derivatives	18,417	'
Fair value adjustments of Compound embedded derivatives	2,298,334	1,556,255
Fair value adjustments of Warrant derivatives	-154,789	9,464
Compound Embedded Derivatives, Ending balance	4,740,865	991,148
Warrant Derivatives, Ending balance	9,466	145,838
April 15, 2013 [Member]	'	'
Compound Embedded Derivatives, Ending balance	'	47,075
April 24, 2013 [Member]	'	'
Compound Embedded Derivatives, Ending balance	'	36,988
August 29, 2013 [Member]	'	'
Compound Embedded Derivatives, Ending balance	'	290,994
November 26, 2013 [Member]	'	'
Compound Embedded Derivatives, Ending balance	'	118,558
December 13, 2013 [Member]	'	'
Compound Embedded Derivatives, Ending balance	'	185,037
Warrant Derivatives, Ending balance	'	11,838
December 19, 2013 [Member]	'	'
Compound Embedded Derivatives, Ending balance	'	217,628
Warrant Derivatives, Ending balance	'	124,536
December 19, 2013 [Member]	'	'
Compound Embedded Derivatives, Ending balance	'	113,613
April 15, 2013 financing	'	'
Compound Embedded Derivatives, Ending balance	'	-519,750
April 24, 2013 financing	'	'
Compound Embedded Derivatives, Ending balance	'	-1,055,250
December 13, 2013 financing [Member]	'	'
Compound Embedded Derivatives, Ending balance	-78,737	'
December 23, 2013 financing [Member]	'	'
Compound Embedded Derivatives, Ending balance	-35,590	'
April 29, 2013 financing [Member]	'	'
Compound Embedded Derivatives, Ending balance	-108,321	'
August 29, 2013 financing [Member]	'	'
Compound Embedded Derivatives, Ending balance	($113,149)	'

Secured_Convertible_Promissory7

Secured Convertible Promissory Notes and Warrants (Details Textual) (USD $)

0 Months Ended

6 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

6 Months Ended

12 Months Ended

6 Months Ended

2 Months Ended

6 Months Ended

6 Months Ended

6 Months Ended

Jan. 13, 2014

Jan. 09, 2014

Dec. 19, 2013

Jul. 10, 2013

Jun. 14, 2013

Jun. 30, 2014

Jun. 30, 2013

Dec. 31, 2013

Apr. 24, 2013

Apr. 15, 2013

Dec. 31, 2012

Apr. 29, 2014

Nov. 26, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Jun. 30, 2014

Dec. 13, 2013

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Magna Group Llc [Member]

Common Stock [Member]

December 13, 2013 [Member]

December 13, 2013 [Member]

January 10, 2014 [Member]

Placement agent [Member]

Placement agent [Member]

Placement agent [Member]

Investor [Member]

Warrant [Member]

Minimum [Member]

Minimum [Member]

Minimum [Member]

Maximum [Member]

Maximum [Member]

Maximum [Member]

December 13, 2013 [Member]

December 13, 2013 [Member]

January 10, 2014 [Member]

Common Stock [Member]

Investor [Member]

Warrant [Member]

Common Stock [Member]

Investor [Member]

Warrant [Member]

Secured Convertible Promissory Note and Warrants (Textual)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Convertible promissory note, interest rate

'

'

'

'

'

'

'

'

10.00%

10.00%

'

'

'

18.00%

18.00%

18.00%

'

'

'

'

'

'

'

'

'

'

'

Convertible promissory note, due date

'

'

'

'

'

'

'

'

'

'

'

'

'

'December 12, 2014

'December 12, 2014

'July 10, 2014

'

'

'

'

'

'

'

'

'

'

'

Common stock issued due to conversion of accrued interest

'

25,000

'

179,180

139,448

149,612,893

'

2,004,816

'

'

'

'

'

12,810,101

'

18,281,097

'

'

'

'

'

'

'

'

'

'

'

Convertible notes, Net proceeds

'

'

'

'

'

$971,500

$250,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock issued for note issuance costs

'

'

'

'

'

'

'

'

'

'

'

'

50,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock warrants issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

17,499

'

17,499

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate

'

'

'

'

'

'

'

'

'

'

'

'

'

10.00%

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

Common stock, par value

'

'

'

'

'

$0.00

'

$0.00

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Issuance cost

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Expected dividend yield

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.00%

'

'

'

'

'

'

Common stock issued, share

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

120.00%

'

127.00%

140.00%

'

143.00%

Risk-free rates of return

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.05%

'

'

0.72%

Initial Exercise Price, Warrants

'

'

'

'

'

$1.20

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reduced Execrise Price

'

'

'

'

'

$0.40

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrants and Rights Outstanding

'

'

'

'

'

9,466

'

145,838

'

'

'

'

'

'

11,838

'

11,838

11,838

47,358

'

'

'

'

'

'

'

'

Principal amount

50,000

'

50,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Volatality Rate Decription

'

'

'

'

'

'100-day volatility

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notes payable

'

'

'

'

'

'

'

'

'

'

'

228,750.41

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Assignment agreement description

'

'

'

'

'

'

'

'

'

'

'

'The Assignment Note is of the principal amount of $228,750.41 which is the sum of the original principal amount, prepayment penalty and accrued interest of the Original Debenture. The Assignment Note accrues interest at 12% per annual and will be due on April 22, 2015. Magna will have the right to convert the Assignment Note at the conversion price which equals to 62% of the volume-weighted average price for the Common Stock during the three (3) trading day period prior to conversion.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock issued, share

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,576,171

'

'

'

'

'

'

'

Conversion of Stock, Amount Converted

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$159,769

'

'

'

'

'

'

'

Conversions price

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.01

'

$0.01

'

'

'

'

'

'

$0.01

'

'

$0.18

'

Capital_Stock_Details

Capital Stock (Details) (USD $)	0 Months Ended			6 Months Ended
	3-May-13	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014
				Series A Preferred Stock [Member]
Capital Stock (Textual)	'	'	'	'
Common stock, shares authorized	'	500,000,000	500,000,000	'
Common stock, par value	'	$0.00	$0.00	'
Preferred stock, shares authorized	'	100,000,000	100,000,000	1
Preferred stock, par value	'	$0.00	$0.00	'
Preferred Stock, Voting Rights	'Series A preferred stock has the right to cast 60% of all votes entitled to be made by the shareholders.	'	'	'Series A Preferred Stock entitled to 60% of all votes to be cast on any matter.

Stockholders_Equity_Details

Stockholders' Equity (Details) (USD $)

0 Months Ended

2 Months Ended

3 Months Ended

0 Months Ended

3 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

Jan. 09, 2014

Jun. 30, 2014

Mar. 31, 2014

Jun. 30, 2014

Mar. 31, 2014

Jun. 30, 2014

Mar. 31, 2014

Apr. 02, 2014

Mar. 31, 2014

Apr. 10, 2014

Apr. 22, 2014

Apr. 29, 2014

Investor [Member]

Investor [Member]

Investor [Member]

Investor [Member]

Investor [Member]

Investor [Member]

ECPC Capital LLC (Member)

ECPC Capital LLC (Member)

Lyon's Capital LLC [Member]

David Patterson [Member]

WHC Capital LLC [Member]

Maximum [Member]

Maximum [Member]

Minimum [Member]

Minimum [Member]

Shareholders Equity (Textual)

'

'

'

'

'

'

'

'

'

'

'

'

Common stock sold, Shares

25,000

'

512,130

'

'

'

'

'

'

'

'

'

Common stock sold, Value

'

'

$213,047

'

'

'

'

'

'

'

'

'

Maturity Date

26-Dec-13

'

'

'

'

'

'

'

'

'

'

'

Common stock issued, share

'

4,576,171

'

'

'

'

'

51,000

'

100,000

150,000

10,000

Common stock issued, value

'

'

'

'

'

'

'

31,620

'

36,000

54,000

3,100

Shares issued, price per share

'

'

'

'

$0.48

'

$0.40

'

'

$0.36

$0.36

$0.31

Stock financing expense per share

'

'

'

'

'

'

'

$0.62

'

'

'

'

Proceeds from private placement

'

'

'

'

'

'

'

'

153,000

'

'

'

Conversion of stock, amount converted

'

$159,769

'

'

'

'

'

'

'

'

'

'

Conversion price

'

'

'

$0.18

'

$0.01

'

'

'

'

'

'

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'	'
Rent expense	$17,935	$0

Investment_in_Jasper_Group_Hol1

Investment in Jasper Group Holdings, Inc. (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Sep. 16, 2014	Oct. 31, 2013	Jun. 30, 2014	Dec. 31, 2013	Feb. 28, 2014	Apr. 11, 2014
			Jasper Group Holdings Inc	Jasper Group Holdings Inc	Jasper Group Holdings Inc	Jasper Group Holdings Inc	Jasper Group Holdings Inc	Jasper Group Holdings Inc
								Subsequent Event [Member]
Investment In Jasper Group Holdings Inc (Textual )	'	'	'	'	'	'	'	'
Number of common stock received	'	'	1,106,678	1,106,678	'	'	'	'
Percentage of constituted outstanding shares	'	'	'	10.00%	'	'	'	'
Aggregate value description	'	'	'	'	'Pursuant to the Share Exchange Agreement, on the 120th day following the closing date of the Share Exchange Transaction (that is, on February 28, 2014, the Measurement Date), the aggregate value of the 400,000 shares of the Company's common stock issued to Jasper will be determined, based on the volume weighted average trading price of the common stock during the preceding 10 trading days. If that aggregate value exceeds $1,250,000, then Jasper will return to the Company a number of the shares so that the aggregate value of the remaining shares retained by Jasper as of the Measurement Date will be $1,000,000. However, if on the Measurement Date the aggregate value is less than $750,000, then the Company will be obligated to issue additional shares of common stock to Jasper so that the aggregate value of the 400,000 shares of the Company's common stock held by Jasper, together with the additional shares to be issued to Jasper, will be $1,000,000.	'	'	'
Common stock, shares issued	27,522,626	21,103,430	1,394,895	400,000	'	400,000	400,000	994,895
Issue of additional shares	'	'	'	'	'	$688,000	$712,000	$711,350
Declined value of common stock	'	'	'	'	'	312,000	288,000	'
Amount of initial investment	'	'	'	'	'	1,000,000	'	'
Estimated fair value of per share	'	'	'	'	'	2.5	'	'
Company has written off cost-based investment	'	'	'	'	'	$1,000,000	'	'
No active trading market for shares	'	'	'	'	'	1,106,678	'	'
Shares Issued, Price Per Share	'	'	'	'	'	'	'	$0.72

Standby_Equity_Securities_Purc1

Standby Equity Securities Purchase Agreement (Details) (Securities Purchase Agreement [Member], USD $)	0 Months Ended
	Dec. 09, 2013
	Businessdays
Securities Purchase Agreement [Member]	'
Stock issued for issuance costs, Shares	3,000,000
Consecutive business days	'5 days
Purchase price of common stock	$0.40
Percentage of common Stock to be purchased	10.00%
Number of business days preceding	20
Exceed of company's outstanding shares	9.9

Stock_Incentive_Plan_Details

Stock Incentive Plan (Details)	12 Months Ended
	Dec. 31, 2013
Stock Incentive Plan [Abstract]	'
Common shares issued under the incentive plan	3,100,000
Exercise price maximum percentage of stock issued and outstanding	15.00%

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	0 Months Ended	6 Months Ended			3 Months Ended
	Jan. 09, 2014	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Oct. 07, 2014	Oct. 07, 2014	Oct. 07, 2014
					Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]
					Investor [Member]	Minimum [Member]	Maximum [Member]
						Investor [Member]	Investor [Member]
Subsequent Event (Textual)	'	'	'	'	'	'	'
Shares issued to investors	25,000	'	'	'	82,846,796	'	'
Conversion of stock, amount converted	'	'	'	'	$189,992	'	'
Conversion price	'	'	'	'	'	$0.00	$0.01
Outstanding principal amount	'	1,380,319	'	1,072,944	183,852	'	'
Interest on convertible debentures	'	$631,057	$76,740	'	$6,140	'	'