Notis Global (NGBL) 10-Q/A 16 Mar 15 2014 Q1 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	15-May-14
Document Information [Line Items]
Document Type	10-Q/A
Amendment Flag	TRUE
Amendment description	This Amendment No. 3 to Medbox, Inc.’s Form 10-Q/A for the three months ended March 31, 2014, initially filed with the U.S. Securities and Exchange Commission (the “SEC”) on May 15, 2014, as amended by those certain amendments dated June 12, 2014 and June 27, 2014 (collectively, the “Original Filing”), includes restated condensed consolidated financial statements for the three months ended March 31, 2014 and 2013 (the “Restated Financials”) and a revised Management’s Discussion and Analysis of Financial Condition and Results of Operations, which has been amended to provide disclosure regarding the effect of the Restated Financials. The condensed consolidated financial statements of the Company contained in the Original Filing have been restated to correct errors relating to (i) the timing of recognition of certain revenues for certain customer contracts prior to the period in which they were earned, (ii) recognition of investments from related parties as capital contributions, and (iii) improper capitalization of inventory costs. See Note 15 to the Company’s condensed consolidated financial statements included in “Item 1. Financial Statements” of this report and the information set forth in “Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations” for additional information. The Company also has restated its unaudited condensed consolidated financial statements as of and for the quarterly periods ended June 30 and September 30, 2014 and the audited condensed consolidated financial statements for the years ended December 31, 2013 and December 31, 2012 set forth in its General Form of Registration of Securities on Form 10 in connection herewith. The Company has amended and restated in its entirety each item of the Original Filing that required a change to reflect this restatement and to include certain additional information. These items include Item 1 and Item 2 of Part I and Item 6 of Part II of this report. No other information included in the Original Filing is amended hereby. Except as stated above, this Amendment speaks only as of May 15, 2014 (the “Original Filing Date”), and this filing has not been updated to reflect any events occurring after such date or to modify or update disclosures affected by other subsequent events. In particular, forward-looking statements included in this Amendment represent management’s views as of the Original Filing Date. Such forward-looking statements should not be assumed to be accurate as of any future date. This Amendment should be read in conjunction with the Company’s other filings made with the SEC subsequent to the Original Filing Date, together with any amendments to those filings. As previously disclosed in the Company’s Current Reports on Form 8-K filed on December 30, 2014 and March 9, 2015, respectively, the Company’s unaudited condensed consolidated financial statements previously included in the Original Filing, the Company’s audited condensed consolidated financial statements for the years ended December 31, 2012 and 2013 reported in the Company’s General Form of Registration of Securities on Form 10 and the unaudited condensed consolidated financial statements as of and for the quarterly periods ended June 30, and September 30, 2014 and 2013 should not be relied upon until restatements thereof have been filed with the SEC. Pursuant to Rule 12b-15 under the Securities and Exchange Act of 1934, as amended, this Form 10-Q/A includes new certifications by our principal executive officer and principal financial officer under Sections 302 and 906 of the Sarbanes-Oxley Act of 2002.
Document Period End Date	31-Mar-14
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1
Trading Symbol	MDBX
Entity Registrant Name	Medbox, Inc.
Entity Central Index Key	1547996
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		30,011,580

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
Current assets
Cash and cash equivalents	$1,977,756	$168,003	$1,044,921	$1,026,902
Marketable securities	442,904	184,800
Accounts receivable	52,617	339,735
Note receivable	0	115,000
Inventory	374,734	632,986
Prepaid expenses and other current assets	260,622	89,241
Total current assets	3,108,633	1,529,765
Property and equipment, net of accumulated depreciation of 28,203 and 21,123, respectively	198,532	140,658
Investments, at cost	1,200,000	1,200,000
Intangible assets, net of accumulated amortization of $44,375 and 32,750 respectively	735,598	682,429
Note receivable	130,000	0
Goodwill	1,100,037	1,090,037
Deposits and other assets	99,662	98,726
Total assets	6,572,462	4,741,615
Current liabilities
Accounts payable and accrued expenses	385,686	448,314
Deferred revenue	1,248,232	683,621
Notes payable	0	75,000
Related party notes payable	16,674	111,794
Customer deposits	1,377,986	785,861
Short term loan payable	122,135	0
Total current liabilities	3,150,713	2,104,590
Stockholders' Equity
Preferred stock, $0.001 par value: 10,000,000 authorized; 3,000,000 and 6,000,000 issued and outstanding as of March 31, 2014 and December 31, 2013, respectively	3,000	3,000
Common stock, $0.001 par value: 100,000,000 authorized, 30,011,580 and 29,525,750 issued and outstanding as of March 31, 2014 and December 31, 2013, respectively	30,012	29,526
Additional paid-in capital	10,583,731	8,156,358
Common stock subscribed	0	-15,000
Accumulated deficit	-7,194,994	-5,536,859
Total stockholders' equity	3,421,749	2,637,025		-153,629
Total liabilities and stockholders' equity	$6,572,462	$4,741,615

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Property and equipment, accumulated depreciation (in Dollars)	$28,203	$21,123
Intangible assets, accumulated amortization (in Dollars)	$44,375	$32,750
Preferred stock, par value (in Dollars per share)	$0.00	$0.00
Preferred stock, authorized	10,000,000	10,000,000
Preferred stock, issued	3,000,000	6,000,000
Preferred stock, outstanding	3,000,000	6,000,000
Common stock, par value (in Dollars per share)	$0.00	$0.00
Common stock, authorized	100,000,000	100,000,000
Common stock, issued	30,011,580	29,525,750
Common stock, outstanding	30,011,580	29,525,750

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Revenue	$51,011	$268,596
Revenue from related party	0	0
Less: allowances and refunds	-60,000	0
Net revenue	-8,989	268,596
Cost of revenues	949,874	270,060
Gross profit	-958,863	-1,464
Selling, general and administrative expenses
Selling and marketing	141,554	254,252
Research and development	8,000	8,500
General and administrative	563,370	692,682
Total selling, general and administrative expenses	712,924	955,434
Loss from operations	-1,671,787	-956,898
Other income (expense), net	13,652	-408
Loss before provision for income taxes	-1,658,135	-957,306
Provision for income taxes	0	0
Net loss	($1,658,135)	($957,306)	($3,791,440)
Earnings per share attributable to common stockholders
Basic (in Dollars per share)	($0.05)	($0.03)
Diluted (in Dollars per share)	($0.05)	($0.03)
Weighted average shares outstanding
Basic (in Shares)	30,516,271	27,957,406
Diluted (in Shares)	30,516,271	27,957,406

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Common Stock Subscribed [Member]	Retained Earnings [Member]
Balances at Dec. 31, 2012	($153,629)	$6,000	$27,367	$1,711,673	($153,250)	($1,745,419)
Balances (in shares) at Dec. 31, 2012		6,000,000	27,367,144
Issuance of common stock, net of issuance costs	4,486,541		2,115	4,484,426
Issuance of common stock, net of issuance costs (in shares)			2,115,100
Cancellation of preferred stock		-3,000		3,000
Cancellation of preferred stock (in shares)		-3,000,000
Proceeds from common stock subscribed				-138,250	138,250
Issuance of warrants for acquisition of Vaporfection	1,166,000			1,166,000
Issuance of common stock for accounts payable	119,553		44	119,509
Issuance of common stock for accounts payable (in Shares)			43,506
Capital contributions, related parties	810,000			810,000
Net loss	-3,791,440					-3,791,440
Balances at Dec. 31, 2013	2,637,025	3,000	29,526	8,156,358	-15,000	-5,536,859
Balances (in shares) at Dec. 31, 2013		3,000,000	29,525,750
Issuance of common stock, net of issuance costs	2,427,859		486	2,427,373
Issuance of common stock, net of issuance costs (in shares)			485,830
Proceeds from common stock subscribed	15,000				15,000
Net loss	-1,658,135					-1,658,135
Balances at Mar. 31, 2014	$3,421,749	$3,000	$30,012	$10,583,731		($7,194,994)
Balances (in shares) at Mar. 31, 2014		3,000,000	30,011,580

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities
Net loss	($1,658,135)	($957,306)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	18,705	5,701
Provisions for sales allowances and refunds	60,000	0
Changes in operating assets and liabilities
Accounts receivable	227,118	676,075
Loan receivable	0	-70,000
Inventories	258,252	-172,388
Prepaid expenses and other assets	-172,317	-109,920
Accounts payable and accrued expenses	-62,628	-42,219
Customer deposits	334,021	337,500
Deferred revenue	564,611	62,500
Net cash provided by (used in) operating activities	-430,373	-270,057
Cash flows from investing activities
Issuance of note receivable	-15,000	0
Purchase of property and equipment	-64,954	-38,322
Purchase of intangible assets	-74,794	0
Advances for investments	0	-1,475,850
Net cash used in investing activities	-154,748	-1,514,172
Cash flows from financing activities
Related party notes payable, net	-95,120	-433,080
Short term loan, net	122,135
Issuance of (payments on) notes payable	-75,000
Contribution of capital, related party	0	810,000
Proceeds from issuance of common stock, net	2,442,859	1,425,328
Net cash provided by financing activities	2,394,874	1,802,248
Net increase in cash	1,809,753	18,019
Cash, beginning of period	168,003	1,026,902
Cash, end of period	1,977,756	1,044,921
Supplemental disclosures of cash flow information:
Cash paid for interest	608	848
Cash paid for income taxes	0	9,068
Non- cash transactions:
Marketable securities for accounts receivable	$258,104	$0

NATURE_OF_BUSINESS

NATURE OF BUSINESS	3 Months Ended
	Mar. 31, 2014
NATURE OF BUSINESS	NOTE 1 – NATURE OF BUSINESS
	Medbox, Inc. (the Company) was incorporated in the state of Nevada on June 16, 1977, originally as Rabatco, Inc., subsequently changing its name on May 12, 2000 to MindfulEye, Inc., and again on August 30, 2011 to Medbox, Inc. The Company, through its subsidiaries Prescription Vending Machines, Inc. (PVM), Medicine Dispensing Systems, Inc. (MDS) and Medbox Technologies, Ltd. (“MT”), is a leader in providing consulting services and patented biometrically controlled medicine storage and dispensing systems to the medical and retail industries. In addition, through its wholly owned subsidiary, Vaporfection International, Inc. (VII), the Company sells a line of vaporizer and accessory products online and through distribution partners. The Company is headquartered in West Hollywood, California with offices in Arizona and Florida.
	On December 31, 2011, Medbox, Inc. entered into a Stock Purchase Agreement with PVM International, Inc. (PVMI). Pursuant to two separate closings held on January 1, 2012 and December 31, 2012, the Company acquired from PVMI all of the outstanding shares of common stock in (i) Prescription Vending Machines, Inc., (PVM) (ii) Medicine Dispensing Systems, Inc. (our Arizona subsidiary), and (iii) Medbox, Inc. (our California subsidiary that is currently inactive) (these three listed subsidiaries are hereafter referred to as the “PVMI Named Subsidiaries”), in exchange for two million shares of the Company’s common stock and a $1 million promissory note.
	The transaction between Medbox, Inc. and PVMI is deemed to be a reverse acquisition, where Medbox, Inc. (the legal acquirer) is considered the accounting acquiree and the PVMI Named Subsidiaries (the legal acquiree) are considered the accounting acquirer. The assets and liabilities are transferred at their historical cost with the capital structure of Medbox, Inc. Medbox, Inc. is deemed a continuation of the business of PVMI Named Subsidiaries and the historical financial statements of PVMI Named Subsidiaries are the historical financial statements of Medbox, Inc. For accounting purposes, the reverse merger is treated as a recapitalization of Medbox, Inc.
	The Company’s subsidiary, Prescription Vending Machines, Inc. was incorporated in the state of California in 2008 and our subsidiary, Medicine Dispensing Systems, Inc. was incorporated in the state of Arizona in 2011.
	On March 22, 2013, the Company entered into a Securities Purchase Agreement with Vapor Systems International, LLC to acquire 100% of the outstanding common stock of VII in exchange for warrants to purchase 260,864 shares of the Company’s common stock. In addition, the Company agreed to provide up to $1,600,000 in working capital to VII at the Company’s sole discretion which included $175,000 paid to the inventor of certain patents including a warrant to purchase 5,000 shares of the Company’s common stock. This transaction was closed in April 2013.
	On December 9, 2013 Medbox formed Medbox Technologies Ltd (MT), a Canadian corporation to operate as a consulting sales and marketing operation in Canada. As of December 31, 2013 there was no activity for this company.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (RESTATED)
	Principles of Consolidation
	The consolidated financial statements include the accounts of Medbox, Inc. and its wholly owned subsidiaries, PVM, MDS, VII and MT. All intercompany transactions have been eliminated. VII and MT, represents additional subsidiaries included in the consolidated financial statements for the year 2013.
	Use of Estimates
	The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent liabilities at the date of the consolidated financial statements as well as the reported expenses during the reporting periods. Actual results could differ from these estimates.
	The Company’s significant estimates and assumptions include the valuation of the Company’s common stock used in the valuation of goodwill, accounts receivable and note receivable collectability, inventory, advances on investments, the valuation of restricted stock received from customers, the amortization and recoverability of capitalized patent costs and useful lives of long-lived assets, and income tax expense, some of these judgments can be subjective and complex, and, consequently, actual results may differ from these estimates. Although the Company believes that its estimates and assumptions are reasonable, they are based upon information available at the time the estimates and assumptions were made.
	Concentrations of Credit Risk
	The Company maintains cash balances at several financial institutions in the Los Angeles, California area and Florida. Accounts at each institution are insured by the Federal Deposit Insurance Corporation up to $250,000. At March 31, 2014 and December 31, 2013, the Company’s uninsured balances totaled $1,456,548 and $0, respectively. The Company has not experienced any losses in such accounts and periodically evaluates the credit worthiness of the financial institutions and has determined the credit exposure to be negligible.
	At March 31, 2014 one customer represented 47.5% of the outstanding receivables and another customer represented 29.0% of gross revenues. At December 31, 2013, two (2) customers represented 78.1% of outstanding receivables. For the three months ended March 31, 2013 two customers represented 93.0% of gross revenues for the period. .
	Customer	March 31, 2014									December 31, 2013
		Accounts Receivable					January - March 2014				Accounts Receivable					January - March 2013
		Amount, $		%			Revenue				Amount, $		%			Revenue
	A	$	25,000		47.5	%
	B						$	14,786	29	%
	C										$	150,000		44.2	%
	D											115,200		33.9	%
	E															$	150,000	55.8	%
	F																100,000	37.2	%
	Subtotal		25,000		47.5	%		14,786	29	%		265,200		78.1	%		250,000	93	%
	Total	$	52,617		100	%	$	51,011	100	%	$	339,736		100	%	$	268,596	100	%
	Advertising and Marketing Costs
	Advertising and marketing costs are expensed as incurred. Advertising and marketing expense for the three months ending March 31, 2014 and March 31, 2013 were $141,554 and $254,252, respectively.
	Fair Value of Financial Instruments
	Pursuant to ASC No. 825, Financial Instruments, the Company is required to estimate the fair value of all financial instruments included on its balance sheets. The carrying value of cash, accounts receivable, other receivables, inventory, accounts payable and accrued expenses and notes payable approximate their fair value due to the short period to maturity of these instruments. The Company’s marketable securities and related customer deposits require fair value measurement on a recurring basis as the Company has received advance payment of restricted stock in a publicly traded company for contracted services. The Company has no exposure to gain or loss on the increase or decrease in the value of the marketable securities as any shortfall in the ultimate liquidated value of the securities will be supplemented by additional restricted stock from the customer and any liquidation in excess above the Companies billings will be returned to the customer.
	Revenue Recognition (Restated)
	The Company applies the revenue recognition provisions pursuant to ASC No. 605, Revenue Recognition, which provides guidance on the recognition, presentation and disclosure of revenue in financial statements filed with the SEC. The guidance outlines the basic criteria that must be met to recognize the revenue and provides guidance for disclosure related to revenue recognition policies.
	Revenue is only recognized when the following four criteria are met: 1) persuasive evidence of an arrangement exists, 2) delivery has occurred or services have been rendered, 3) sales price is fixed and determinable and 4) collectability is reasonably assured. For multi-year contracts with upfront payments made by customers, the upfront payments are recognized over the longer of the contract period or the customer relationship. For contracts that include multiple deliverables such as the build out of customer facilities, the Company recognizes revenue when a milestone is reached in the contract such as securing the location, delivery of dispensing machines or completion of the facility. The contract terms are broken down in specific milestones with specific attributable revenue to be earned upon successful completion of the milestone terms. (e.g. if a milestone is completing construction on a client dispensary, the condition for the revenue to be recorded is after issuance of a certificate of occupancy for the newly completed facility. The Company will record a specified amount of revenue attributable to this milestone based on the contract). Equipment sales not associated with a consulting contract are recognized as the product is shipped and title passes. Advance payments from clients in advance of work performed are recorded as customer deposits on the balance sheet.
	An allowance for bad debt is established for any customer when their balance is deemed as possibly uncollectible.
	Provisions for estimated returns and allowances, and other adjustments are usually provided in the same period the related sales are recorded. The Company will at times allow customers to receive full refunds should regulatory events prevent the customer from being able to operate his or her contracted location. The provision for returns as well as an allowance for doubtful accounts is included in the Company’s balance sheet as determined by management.
	Cost of Revenues (Restated)
	Cost of revenue consists primarily of expenses associated with the delivery and distribution of our products and services. These include expenses related to the manufacture of our dispensary units, construction expense related to the customer dispensary, site selection and establishment of licensing requirements, and consulting expense for the continued management of the dispensary unit build out, server and security equipment, rent expense, energy and bandwidth costs, and support and maintenance costs prior to when the client moves in. We only begin capitalizing costs when we have obtained a license and a site for operation of a customer dispensary or cultivation center. The previously capitalized costs are charged to cost of revenue in the same period that the associated revenue is earned. In the case where it is determined that previously inventoried costs are in excess of the projected net realizable value of the sale of the licenses then the excess cost above net realizable value is written off to cost of revenues. In addition, cost of revenue related to our vaporizer line of products consists of direct procurement cost of the products along with costs associated with order fulfilment, shipping, inventory storage and inventory management costs.
	Basic and Fully Diluted Net Income/Loss Per Share
	Basic net income/loss per share is computed by dividing net income/loss available to common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted net income per share include the effects of any outstanding options, warrants and other potentially dilutive securities. The Company did not consider any potential common shares in the computation of diluted loss per share for the periods ending March 31, 2014 and December 31, 2013, due to the net loss, as they would have an anti-dilutive effect on EPS.
	As of March 31, 2014 and December 31, 2013, the Company had 3,000,000 shares of Series A preferred stock outstanding with par value of $0.001 that could be converted into 15,000,000 shares of the Company’s common stock. The Company also had 295,854 warrants to purchase common stock outstanding as of March 31, 2014.
	Accounts Receivable and Allowance for Bad Debts
	The Company is subject to credit risk as it extends credit to our customers for work performed as specified in individual contracts. The Company extends credit to its customers, mostly on an unsecured basis after performing certain credit analysis. Our typical terms require a portion of the contract price up front and the rest payable upon certain agreed milestones. The Company’s management periodically reviews the creditworthiness of its customers and provides for probable uncollectible amounts through a charge to earnings and a credit to an allowance for bad debts based on our assessment of the current status of individual accounts. Accounts still outstanding after the Company has used reasonable collection efforts are written off through a charge to the allowance for bad debts accounts and a credit to accounts receivable. As of March 31, 2014 and December 31, 2013, the Company’s management considered all accounts outstanding fully collectible.
	Property and Equipment
	Property and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful lives for significant property and equipment categories are as follows:
	Vehicles		5 years
	Furniture and Fixtures		5 years
	Office equipment		3 years
	Depreciation and amortization expense for the three months ended March 31, 2014 and March 31, 2013 was $18,705 and $5,701 respectively.
	Income Taxes
	The Company accounts for income taxes under the asset and liability method in accordance with ASC 740. The Company recognizes deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The components of the deferred tax assets and liabilities are classified as current and non-current based on their characteristics. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.
	In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorizes. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes.
	Commitments and Contingencies
	Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
	If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed.
	Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.
	Recent Accounting Pronouncements
	There were various accounting updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s consolidated financial position, consolidated results of operations or cash flows.
	Management’s Evaluation of Subsequent Events
	The Company evaluates events that have occurred after the balance sheet date of March 31, 2014, through the date which the financial statements were available to be issued. Based upon the review, other than described in Note 15 – Subsequent Events, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements.

ACQUISITION

ACQUISITION	3 Months Ended
	Mar. 31, 2014
ACQUISITION	NOTE 3 – ACQUISITION
	On March 22, 2013, the Company entered into a purchase agreement for 100% of the issued and outstanding common stock of Vaporfection International Inc. (“VII”) owned by Vapor Systems International LLC. The Company issued 260,854 warrants to shareholders of VII allowing them to purchase one (1) share of Medbox common stock at $.001 per share beginning April 1, 2014. These warrants were valued for the Company’s accounting purposes at $4.47 per share which represented the fair value of the Company’s stock as determined by the Company’s independent appraiser. In addition, the Company assumed certain liabilities and a 10% convertible note of VII in the aggregate amount of approximately $470,000. The total value of the acquisition was approximately $1,635,000 and has been allocated in accordance with ASC 805 as per the Company’s independent valuation as follows:
	Machinery & Equipment	$	70,000
	IP and related technology		287,000
	Amortizable intangible assets:
	Customer contracts and related relationships		314,000
	Trade name, trademark, and domain name		46,000
	Non-compete covenants		23,000
	Goodwill		895,000
	Total assets acquired		1,635,000
	Fair value of liabilities assumed		(469,000	)
	Net fair value	$	1,166,000
	The amortizable intangible assets have useful lives not exceeding ten years and a weighted average useful life of seven years. No amounts have been allocated to in-process research and development and $895,000 has been allocated to goodwill. In addition, from the date of acquisition through March 31, 2014 and December 31, 2013, the liabilities assumed have been increased by approximately $10,000 and $195,000 respectively as they have been accrued or settled. Accordingly, $205,000 has also been allocated to goodwill. Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired and is not deductible for tax purposes.
	In addition, to the above warrants the purchase agreement and associated consulting contract with the prior management company of the business unit calls for additional shares to be issued in the event that the performance of the business unit exceeds $11,818,140 of accumulated EBITBA profitability over the subsequent 4 year operating period. The Company is contingent upon future events and accordingly has treated the obtainment of that performance provision as being remote and consequently has not assigned any future value to the purchase price.

INVESTMENTS

INVESTMENTS	3 Months Ended
	Mar. 31, 2014
INVESTMENTS	NOTE 4 – INVESTMENTS
	On February 8, 2013, the Company entered into an agreement with Bio-Tech Medical Software, Inc. which would allow the Company to purchase 833,333 of authorized shares of common stock which would represent 25% of Bio-Tech’s issued and outstanding shares of common stock for $1,500,00. The Company advanced $600,000 upon execution of this agreement for the right to purchase with the remaining balance of $900,000 due and payable in installments at various dates by August 25, 2013. On June 26, 2013, the Company notified Bio-Tech that it was canceling the agreements with them.
	On February 27, 2014, the Company signed a settlement agreement, and in connection therewith, a second amended and restated technology license agreement with Bio-Tech. According to the second amended and restated technology license agreement, the Company received full licensed right on biometric inventory tracking technology for the term of five years with no additional monies due. All stock transfer between companies was canceled and rescinded.
	On March 12, 2013, the Company entered into an agreement with three members of Medvend Holdings LLC whereby the Company would acquire 50% of their equity interest in Medvend. The purchase price of the equity interest is $4,100,000 whereby the Company paid an advance of $300,000 upon execution of the contract for the right to purchase and another $300,000 was disbursed as an additional investment to Medvend Holdings LLC. In May 2013, the three members of Medvend Holdings LLC were named in a lawsuit by that entity’s minority shareholders alleging improper conveyance of the three members’ ownership interest in Medvend Holding LLC to the Company. Accordingly, also in May 2013, Medbox filed suit against Medvend Holdings, LLC and the three members of that entity that were involved in the transaction. As of March 31, 2014, the company’s management expects a full recovery of its investment.

INVENTORIES_RESTATED

INVENTORIES (RESTATED)	3 Months Ended
	Mar. 31, 2014
INVENTORIES (RESTATED)	NOTE 5 – INVENTORIES (RESTATED)
	Inventories are stated at the lower of cost or market value. Cost is determined on a standard cost basis that approximates the first-in, first-out (FIFO) method.
	The consolidated inventories at March 31, 2014 and December 31, 2013 consist of:
		March 31, 2014		December 31, 2013
	Inventories
	Work in process and related capitalized costs	$	—	$	242,488
	Deposits on dispensing machines		167,400		138,423
	Vaporizers and accessories		207,334		193,575
	Dispensing machines		—		58,500
	Total inventory	$	374,734	$	632,986

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2014
PROPERTY AND EQUIPMENT	NOTE 6 – PROPERTY AND EQUIPMENT
	Property and equipment at March 31, 2014 and December 31, 2013 consists of:
		March 31, 2014			December 31, 2013
	Property Plant and Equipment
	Office equipment	$	19,439		$	17,192
	Furniture and fixtures		74,404			73,567
	Website development		46,922			46,922
	Product development		85,970			24,100
			226,735			161,781
	Less accumulated depreciation		(28,203	)		(21,123	)
	Property and equipment, net	$	198,532		$	140,658
	Product design costs are related to development of new product and related prototype unit by VII. These development costs are accumulated and capitalized until the date of launching the new product.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2014
INTANGIBLE ASSETS	NOTE 7 – INTANGIBLE ASSETS
	The Company acquired certain intangible assets with its purchase of 100% of the outstanding common stock of VII on March 22, 2013. The Company accounts for intangible assets acquired in a business combination, if any, under the purchase method of accounting at their estimated fair values at the date of acquisition. Intangibles are either amortized over their estimated lives, if a definite life is determined, or are not amortized if their life is considered indefinite.
		March 31, 2014			December 31, 2013
	Intangible assets
	Distributor relationship		314,000			314,000
	IP/Technology/Patents		311,973			332,179
	Domain names		131,000			46,000
	Non-Compete covenants		23,000			23,000
			779,973			715,179
	Less accumulated amortization		(44,375	)		(32,750	)
	Intangible assets, net		735,598			682,429
	The estimated useful lives for significant intangible assets are as follows:
	Distributor Relationship		10 years
	Domain Names		10 years
	Non-Compete covenants		3 years
	With the recent acquisition of its intangible assets in April 2013, the Company’s management does not believe any impairment of intangible assets has occurred as of March 31, 2014.

ACCOUNTS_AND_NOTES_RECEIVABLE_

ACCOUNTS AND NOTES RECEIVABLE (RESTATED)	3 Months Ended
	Mar. 31, 2014
ACCOUNTS AND NOTES RECEIVABLE (RESTATED)	NOTE 8 – ACCOUNTS AND NOTES RECEIVABLE (RESTATED)
	Periodically, the Company assesses and reviews the receivables for collectability. As of March 31, 2014 and December 31, 2013, the Company’s management considered all accounts outstanding fully collectible.
	During December 2013, the Company entered in to a multiple advance secured promissory note for $1,000,000 with a Canadian partner, all transactions with whom are considered to be on an arms-length basis. This note is due and payable, together with interest at 5% per annum. As of March 31, 2014 and December 31, 2013 the outstanding balance of this note receivable was $130,000 and $115,000 respectively.

MARKETABLE_SECURITIES

MARKETABLE SECURITIES	3 Months Ended
	Mar. 31, 2014
MARKETABLE SECURITIES	NOTE 9 – MARKETABLE SECURITIES
	Marketable securities
	At March 31, 2014, the Company held as a deposit of 7,000,000 restricted shares (issued on September 5, 2013) as payment for $300,000 in accounts receivable billed to a customer. The fair value of the shares as of March 31, 2014 and December 31, 2013 (with 12% discount because of restriction) was $442,904 and $184,800. The value of these unliquidated restricted shares is offset against the outstanding amounts owed to the Company up to $300,000 (the value of receivable of the client) until such time that the shares are liquidated and the cash proceeds are used to pay off the receivable and any excess cash will be returned to the client in accordance with the contract. The difference of $142,904 ($442,904-$300,000) is presented in the balance sheet as a component of customer deposit.

CUSTOMER_DEPOSITS

CUSTOMER DEPOSITS	3 Months Ended
	Mar. 31, 2014
CUSTOMER DEPOSITS	NOTE 10 – CUSTOMER DEPOSITS
	Customer deposits
	Advance payments from customers are recorded as customer deposits on the balance sheet.
		March 31, 2014		December 31, 2013
	Customer deposits
	Advance payments from customers	$	1,302,649	$	710,225
	Prepaid sales of vaporizers		75,337		75,636
	Total customer deposits	$	1,377,986	$	785,861

SHORTTERM_DEBT

SHORT-TERM DEBT	3 Months Ended
	Mar. 31, 2014
SHORT-TERM DEBT	NOTE 11 – SHORT-TERM DEBT
	Short-term debt as of March 31, 2014 and December 31, 2013 consisted of:
		March 31, 2014		December 31, 2013
	Short-term debt
	Note payable to unrelated third party payable	$	—	$	75,000
	Notes payable to related party		16,674		111,794
	Short term loan payable		122,135		—
	Total current debt	$	138,809	$	186,794
	Note payable to unrelated party was signed on March 22, 2013 and is due on April 22, 2014, bearing an interest rate of 10% per annum. Interest expense on notes payable for three months ended March 31, 2014 and March 31, 2013 was $28,667 and $0, respectively.
	The notes payable to related parties bear no interest and are due on demand.
	The short term loan represents the balance of the financing in the amount of $137,160 for the D&O insurance. The financing bears a 4.25% interest and is payable in monthly annuities of $15,511 for the period of nine months with the first payment due on March 5, 2014 and the last on November 5, 2014. The interest charge for the period ended March 31, 2014 was $486.

RELATED_PARTY_TRANSACTIONS_RES

RELATED PARTY TRANSACTIONS (RESTATED)	3 Months Ended
	Mar. 31, 2014
RELATED PARTY TRANSACTIONS (RESTATED)	NOTE 12 – RELATED PARTY TRANSACTIONS (RESTATED)
	The Company utilizes Vincent Chase Inc., a related party and 100% owned by the founder of the Company for management advisory and consulting services. During the three months ended March 31, 2014, the Company incurred $37,500 for these services.
	During 2013, the Company issued two promissory notes payable to Vincent Chase Inc., on September 20, 2013 in the amount of $150,000 and on October 28, 2013 in the amount of $100,000. At December 31, 2013 the outstanding amount for the combined notes was $111,794. As of March 31, 2014 the aforementioned notes were repaid in full.
	In February 2014 the Company issued notes payable to PVM International Inc. (PVMI), a related party which is 100% owned by the founder of the Company in the amount of $250,000 and $100,000. These notes were subsequently repaid leaving $16,674 outstanding as of March 31, 2014.
	During three months ending March 31, 2014 the Company paid salary to Dr. Bruce Bedrick, the Chief Executive Officer in the gross amount of $32,934.
	On March 25, 2014, the Company completed a contract for management rights with a related party and shareholder in the amount of $400,000. Also, the same related party paid the Company $150,000 during the first quarter of 2014 on behalf of one of the related party’s partners. These amounts were recorded as deposits in the Company’s balance sheet. In addition, on March 28, 2014, the Company entered into an agreement with the same related party for territory rights in Colorado for $500,000. The agreement has a term of five years and, accordingly, the revenue will be recognized ratably over five year term.

STOCKHOLDERS_EQUITY

STOCKHOLDER'S EQUITY	3 Months Ended
	Mar. 31, 2014
STOCKHOLDER'S EQUITY	NOTE 13 – STOCKHOLDER’S EQUITY
	Preferred Stock
	In November 2011, the Company issued 6,000,000 of $0,001 par value Series A convertible restricted preferred stock to the founder and a shareholder of the Company. This preferred stock can be converted from 1 (one) restricted share to 5 (five) restricted shares of common stock. In October 2012, 3,000,000 shares of preferred stock were returned to the Company by the shareholder and reissued to the founder. In January 2013, the founder returned to the Company the 3,000,000 shares of Preferred stock and they were immediately cancelled. The outstanding number of series A convertible preferred stock as of March 31, 2014 was 3,000,000.
	Common Stock
	During first quarter of 2014, the Company issued 485,830 shares of common stock at the price $5.00, resulting in net cash proceeds of $2,427,859.
	On December 19, 2013 the Company declared a 1:1 common stock dividend on each share of outstanding common stock, effectively a two-for-one forward stock split. This stock dividend required FINRA approval which was granted in 2014 and the stock dividend aggregating 14,762,875 restricted common shares was issued on February 3, 2014. Accordingly, the Company’s 2013 consolidated financial statements have been retroactively stated to reflect the common stock dividend.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2014
COMMITMENTS AND CONTINGENCIES	NOTE 14 – COMMITMENTS AND CONTINGENCIES
	The Company may rent property, equipment, transportation equipment, and various clinics on an as needed basis.
	On August 1, 2011, the Company entered into a lease agreement for office space located in West Hollywood, California through June 30, 2017 at a monthly rate of $14,397.
	In addition, the Company leases office facilities located at West Hills, California and Scottsdale, Arizona from unrelated third parties at a monthly rate of $1,300 and $1,420. The West Hills lease is on the month to month basis. The Arizona lease is a non-auto renewing lease with the most current agreement covering the period from November 1, 2013 to April 30, 2014. In March 2014, a new lease agreement was signed for six months commencing May 1, 2014.
	At December 17, 2013 the Company’s subsidiary Vaporfection International, Inc. entered in to an agreement for a 1 year non-cancelable lease in Deerfield Beach, Florida. The lease starts on January 1, 2014 at a monthly rate of $1,981, after December 31, 2014 the lease will be on the month to month basis.
	The Company rents virtual offices/meeting spaces in Tokyo, London and New York on a month to month basis for approximate $330 per month. The payment is charged to rent expense as incurred.
	Total rent expense under operating leases for the three months ended March 31, 2014 and 2013 were $51,473 and $14,021, respectively.
	The minimum future lease payments under non-cancelable operating leases with remaining term in excess of one year at December 31, 2013 were as follows:
		Amount
	Year Ending
	2014	$	147,398
	2015		172,759
	2016		172,759
	2017		86,379
	Total	$	579,295

RESTATEMENT

RESTATEMENT	3 Months Ended
	Mar. 31, 2014
RESTATEMENT	NOTE 15. RESTATEMENT
	On December 30, 2014, Medbox, Inc. (the “Registrant”) filed with the Securities and Exchange Commission a Current Report on Form 8-K (the “Original 8-K”) disclosing its determination to (i) amend and restate its financial statements for the year ended December 31, 2013, the third and fourth quarters of 2013 and the first three quarters of 2014 and (ii) to examine the Company’s financial statements for the fiscal year 2012 and the first two quarters of 2013 and, if necessary, to restate those also. Thereafter, management, together with is professional advisor, undertook a comprehensive review of revenue recognition for all periods from 2012 to the present.
	Management and the outside professional advisor have completed the review of revenue recognition for the years 2012, 2013 and 2014. Conclusions that relate to the periods being restated herein include:
		1)	Revenue on some contracts with customers was recognized before all required criteria were met, resulting in an overstatement of revenue; and,
		2)	Certain transactions with related parties in the amount of $810,000 during the year ended December 31, 2013 were improperly recorded as revenue instead of capital contributions
	The combined impacts of all adjustments to the applicable line items in our condensed consolidated financial statements for the periods covered by this Form 10-Q/A are provided in the tables below.
	Financial Statement Presentation. In addition to the restatement of our consolidated financial statements, we have also restated the following items to reflect certain changes noted above.
		•		Note 2 - Summary of Significant Accounting Policies
		•		Note 5 – Inventories
		•		Note 8 - Accounts and Notes Receivable
		•		Note 12 - Related Parties
	CONSOLIDATED BALANCE SHEETS
			March 31,			Impact of 2013			Early			March 31,
			2014			restatement			Recognition			2014
			(Unaudited)						of Revenue			(Unaudited)
			(As originally presented)									(Restated)
	Assets
	Current assets
	Cash and cash equivalents		$	1,977,756								$	1,977,756
	Marketable securities			442,904									442,904
	Accounts receivable			1,319,461			(1,524,771	)		257,927			52,617
	Inventory			1,069,156			(636,468	)		(57,954	)		374,734
	Prepaid expenses and other current assets			260,622									260,622
	Total current assets			5,069,899									3,108,633
	Property and equipment			198,532									198,532
	Investments, at cost			1,200,000									1,200,000
	Intangible assets			735,598									735,598
	Note receivable			130,000									130,000
	Goodwill			1,100,037									1,100,037
	Deposits and other assets			99,662									99,662
	Total assets		$	8,533,728								$	6,572,462
							(2,161,239	)		199,973
	Liabilities and Stockholders’ Equity
	Current liabilities
	Accounts payable and accrued expenses		$	535,686			(150,000	)				$	385,686
	Notes payable			—									—
	Deferred revenue						683,621			564,611			1,248,232
	Related party notes payable			16,674									16,674
	Customer deposits			538,311			582,675			257,000			1,377,986
	Provision for customers refunds			222,925						(222,925	)		—
	Short term loan payable			122,135									122,135
	Total current liabilities			1,435,731									3,150,713
	Stockholders’ Equity
	Preferred stock			3,000									3,000
	Common stock			30,012									30,012
	Additional paid-in capital			9,212,731			1,371,000						10,583,731
	Common stock subscribed			0									—
	Accumulated deficit			(2,147,746	)		(4,648,535	)		(398,713	)		(7,194,994	)
	Total stockholders’ equity			7,097,997									3,421,749
	Total liabilities and stockholders’ equity		$	8,533,728								$	6,572,462
							(2,161,239	)		199,973
	CONSOLIDATED STATEMENTS OF OPERATIONS
			Three months ended			Early Recognition of			Three months ended
			March 31, 2014			Revenue			March 31, 2014
			(As originally presented)						(Restated)
	Revenue		$	294,550		$	(243,539	)	$	51,011
	Revenue from related party			1,000,000			(1,000,000	)		—
	Less: allowances and refunds			(962,780	)		902,780			(60,000	)
	Net revenue			331,770			(340,759	)		(8,989	)
	Cost of revenues			891,920			57,954			949,874
	Gross profit			(560,150	)		(398,713	)		(958,863	)
	Operating expenses
	Selling and marketing			141,554						141,554
	Research and development			8,000						8,000
General and administrative			563,370						563,370
Total operating expenses			712,924						712,924
Loss from operations			(1,273,074	)					(1,671,787	)
Other income (expense), net			13,652						13,652
Loss before provision for income taxes			(1,259,422	)					(1,658,135	)
Provision for income taxes			—						—
Net loss		$	(1,259,422	)		(398,713	)	$	(1,658,135	)
Earnings per share attributable to common stockholders
Basic		$	(0.04	)				$	(0.05	)
Diluted		$	(0.04	)				$	(0.05	)
Weighted average shares outstanding
Basic			30,516,271						30,516,271
Diluted			30,516,271						30,516,271
CONSOLIDATED STATEMENTS OF OPERATIONS
		Three months ended			Early Recognition of			Contributions to			Three months ended
		March 31, 2013			Revenue			Capital			March 31, 2013
		(As originally presented)									(Restated)
Revenue		$	1,245,522		$	(166,926	)	$	(810,000	)	$	268,596
Revenue from related party			—									—
Less: allowances and refunds			—									—
Net revenue			1,245,522									268,596
Cost of revenues			620,060			(350,000	)					270,060
Gross profit			625,462									(1,464	)
Operating expenses
Selling and marketing			254,252									254,252
Research and development			8,500									8,500
General and administrative			692,682									692,682
Total operating expenses			955,434									955,434
Loss from operations			(329,972	)								(956,898	)
Other income (expense), net			(408	)								(408	)
Loss before provision for income taxes			(330,380	)								(957,306	)
Provision for income taxes			—									—
Net loss		$	(330,380	)		183,074			(810,000	)	$	(957,306	)
Earnings per share attributable to common stockholders
Basic		$	(0.01	)							$	(0.03	)
Diluted		$	(0.01	)							$	(0.03	)
Weighted average shares outstanding
Basic			27,957,406									27,957,406
Diluted			45,290,739									27,957,406

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
SUBSEQUENT EVENTS	NOTE 16 – SUBSEQUENT EVENTS
	Effective April 10, 2014, Ambassador Ned Sigel was elected to the Company’s Board of Directors. Ambassador Siegel will be bringing over 30 years of entrepreneurial experience as a developer, owner, and manager of vast and diverse holdings to assist the company with capitalizing on current market opportunities as well as finding and developing new investments and implementing strategies. On the same day as Ambassador’s Siegel’s election to the Board of Directors, the Board accepted the resignation of Mr. Vincent Mehdizadeh as the Chief Operating Officer of the Company and appointed him as Senior Strategist.
	On April 9, 2014, the Company formed six new subsidiaries, as follows:
		•	Medbox CBD, Inc., specializing in hemp-oil concentrates and development of pharmaceutical products derived from cannabis to produce and distribute products based upon lifting of federal prohibitions of such activities.
		•	Medbox Property Investments, Inc., specializing in real property acquisitions and leases to dispensaries and cultivation centers.
		•	Medbox Management Services, Inc., specializing in dispensary management services to State licensed dispensaries for cultivation, dispensing, and marijuana infused products (MIPS).
		•	Medbox Merchant Service, Inc., specializing in banking transactions with prepaid debit cards, convenience checks, and cash depository needs for operators.
		•	Medbox Armored Transport, Inc., specializing in armored car transport of cash from Dispensaries to participating banks.
		•	Medbox Investments, Inc., specializing in investments and strategic partnerships in other public companies in the marijuana ancillary service sector that Medbox believes are viable and have growth potential.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Mar. 31, 2014

Principles of Consolidation

Principles of Consolidation

The consolidated financial statements include the accounts of Medbox, Inc. and its wholly owned subsidiaries, PVM, MDS, VII and MT. All intercompany transactions have been eliminated. VII and MT, represents additional subsidiaries included in the consolidated financial statements for the year 2013.

Use of Estimates

Use of Estimates

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent liabilities at the date of the consolidated financial statements as well as the reported expenses during the reporting periods. Actual results could differ from these estimates.

The Company’s significant estimates and assumptions include the valuation of the Company’s common stock used in the valuation of goodwill, accounts receivable and note receivable collectability, inventory, advances on investments, the valuation of restricted stock received from customers, the amortization and recoverability of capitalized patent costs and useful lives of long-lived assets, and income tax expense, some of these judgments can be subjective and complex, and, consequently, actual results may differ from these estimates. Although the Company believes that its estimates and assumptions are reasonable, they are based upon information available at the time the estimates and assumptions were made.

Concentrations of Credit Risk

Concentrations of Credit Risk

The Company maintains cash balances at several financial institutions in the Los Angeles, California area and Florida. Accounts at each institution are insured by the Federal Deposit Insurance Corporation up to $250,000. At March 31, 2014 and December 31, 2013, the Company’s uninsured balances totaled $1,456,548 and $0, respectively. The Company has not experienced any losses in such accounts and periodically evaluates the credit worthiness of the financial institutions and has determined the credit exposure to be negligible.

At March 31, 2014 one customer represented 47.5% of the outstanding receivables and another customer represented 29.0% of gross revenues. At December 31, 2013, two (2) customers represented 78.1% of outstanding receivables. For the three months ended March 31, 2013 two customers represented 93.0% of gross revenues for the period. .

Customer

March 31, 2014

December 31, 2013

Accounts Receivable

January - March 2014

Accounts Receivable

January - March 2013

Amount, $

%

Revenue

Amount, $

%

Revenue

A

$

25,000

47.5

%

B

$

14,786

29

%

C

$

150,000

44.2

%

D

115,200

33.9

%

E

$

150,000

55.8

%

F

100,000

37.2

%

Subtotal

25,000

265,200

78.1

%

250,000

93

%

Total

$

52,617

100

%

$

51,011

100

%

$

339,736

100

%

$

268,596

100

%

Advertising and Marketing Costs

Advertising and Marketing Costs

Advertising and marketing costs are expensed as incurred. Advertising and marketing expense for the three months ending March 31, 2014 and March 31, 2013 were $141,554 and $254,252, respectively.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Pursuant to ASC No. 825, Financial Instruments, the Company is required to estimate the fair value of all financial instruments included on its balance sheets. The carrying value of cash, accounts receivable, other receivables, inventory, accounts payable and accrued expenses and notes payable approximate their fair value due to the short period to maturity of these instruments. The Company’s marketable securities and related customer deposits require fair value measurement on a recurring basis as the Company has received advance payment of restricted stock in a publicly traded company for contracted services. The Company has no exposure to gain or loss on the increase or decrease in the value of the marketable securities as any shortfall in the ultimate liquidated value of the securities will be supplemented by additional restricted stock from the customer and any liquidation in excess above the Companies billings will be returned to the customer.

Revenue Recognition (Restated)

Revenue Recognition (Restated)

The Company applies the revenue recognition provisions pursuant to ASC No. 605, Revenue Recognition, which provides guidance on the recognition, presentation and disclosure of revenue in financial statements filed with the SEC. The guidance outlines the basic criteria that must be met to recognize the revenue and provides guidance for disclosure related to revenue recognition policies.

Revenue is only recognized when the following four criteria are met: 1) persuasive evidence of an arrangement exists, 2) delivery has occurred or services have been rendered, 3) sales price is fixed and determinable and 4) collectability is reasonably assured. For multi-year contracts with upfront payments made by customers, the upfront payments are recognized over the longer of the contract period or the customer relationship. For contracts that include multiple deliverables such as the build out of customer facilities, the Company recognizes revenue when a milestone is reached in the contract such as securing the location, delivery of dispensing machines or completion of the facility. The contract terms are broken down in specific milestones with specific attributable revenue to be earned upon successful completion of the milestone terms. (e.g. if a milestone is completing construction on a client dispensary, the condition for the revenue to be recorded is after issuance of a certificate of occupancy for the newly completed facility. The Company will record a specified amount of revenue attributable to this milestone based on the contract). Equipment sales not associated with a consulting contract are recognized as the product is shipped and title passes. Advance payments from clients in advance of work performed are recorded as customer deposits on the balance sheet.

An allowance for bad debt is established for any customer when their balance is deemed as possibly uncollectible.

Provisions for estimated returns and allowances, and other adjustments are usually provided in the same period the related sales are recorded. The Company will at times allow customers to receive full refunds should regulatory events prevent the customer from being able to operate his or her contracted location. The provision for returns as well as an allowance for doubtful accounts is included in the Company’s balance sheet as determined by management.

Cost of Revenues (Restated)

Cost of Revenues (Restated)

Cost of revenue consists primarily of expenses associated with the delivery and distribution of our products and services. These include expenses related to the manufacture of our dispensary units, construction expense related to the customer dispensary, site selection and establishment of licensing requirements, and consulting expense for the continued management of the dispensary unit build out, server and security equipment, rent expense, energy and bandwidth costs, and support and maintenance costs prior to when the client moves in. We only begin capitalizing costs when we have obtained a license and a site for operation of a customer dispensary or cultivation center. The previously capitalized costs are charged to cost of revenue in the same period that the associated revenue is earned. In the case where it is determined that previously inventoried costs are in excess of the projected net realizable value of the sale of the licenses then the excess cost above net realizable value is written off to cost of revenues. In addition, cost of revenue related to our vaporizer line of products consists of direct procurement cost of the products along with costs associated with order fulfilment, shipping, inventory storage and inventory management costs.

Basic and Fully Diluted Net Income/Loss Per Share

Basic and Fully Diluted Net Income/Loss Per Share

Basic net income/loss per share is computed by dividing net income/loss available to common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted net income per share include the effects of any outstanding options, warrants and other potentially dilutive securities. The Company did not consider any potential common shares in the computation of diluted loss per share for the periods ending March 31, 2014 and December 31, 2013, due to the net loss, as they would have an anti-dilutive effect on EPS.

As of March 31, 2014 and December 31, 2013, the Company had 3,000,000 shares of Series A preferred stock outstanding with par value of $0.001 that could be converted into 15,000,000 shares of the Company’s common stock. The Company also had 295,854 warrants to purchase common stock outstanding as of March 31, 2014.

Accounts Receivable and Allowance for Bad Debts

Accounts Receivable and Allowance for Bad Debts

The Company is subject to credit risk as it extends credit to our customers for work performed as specified in individual contracts. The Company extends credit to its customers, mostly on an unsecured basis after performing certain credit analysis. Our typical terms require a portion of the contract price up front and the rest payable upon certain agreed milestones. The Company’s management periodically reviews the creditworthiness of its customers and provides for probable uncollectible amounts through a charge to earnings and a credit to an allowance for bad debts based on our assessment of the current status of individual accounts. Accounts still outstanding after the Company has used reasonable collection efforts are written off through a charge to the allowance for bad debts accounts and a credit to accounts receivable. As of March 31, 2014 and December 31, 2013, the Company’s management considered all accounts outstanding fully collectible.

Property and Equipment

Property and Equipment

Property and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful lives for significant property and equipment categories are as follows:

Vehicles

5 years

Furniture and Fixtures

5 years

Office equipment

3 years

Depreciation expense for the three months ended March 31, 2014 and March 31, 2013 was $18,705 and $5,701 respectively.

Income Taxes

Income Taxes

The Company accounts for income taxes under the asset and liability method in accordance with ASC 740. The Company recognizes deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The components of the deferred tax assets and liabilities are classified as current and non-current based on their characteristics. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.

In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorizes. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes.

Commitments and Contingencies

Commitments and Contingencies

Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

There were various accounting updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s consolidated financial position, consolidated results of operations or cash flows.

Management's Evaluation of Subsequent Events

Management’s Evaluation of Subsequent Events

The Company evaluates events that have occurred after the balance sheet date of March 31, 2014, through the date which the financial statements were available to be issued. Based upon the review, other than described in Note 15 – Subsequent Events, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2014
Schedules of Concentration of Risk, by Risk Factor	For the three months ended March 31, 2013 two customers represented 93.0% of gross revenues for the period. .
	Customer	March 31, 2014									December 31, 2013
		Accounts Receivable					January - March 2014				Accounts Receivable					January - March 2013
		Amount, $		%			Revenue				Amount, $		%			Revenue
	A	$	25,000		47.5	%
	B						$	14,786	29	%
	C										$	150,000		44.2	%
	D											115,200		33.9	%
	E															$	150,000	55.8	%
	F																100,000	37.2	%
	Subtotal		25,000		47.5	%		14,786	29	%		265,200		78.1	%		250,000	93	%
	Total	$	52,617		100	%	$	51,011	100	%	$	339,736		100	%	$	268,596	100	%

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2014
Estimated Useful Lives [Member]
Property, Plant and Equipment	The estimated useful lives for significant property and equipment categories are as follows:
	Vehicles		5 years
	Furniture and Fixtures		5 years
	Office equipment		3 years
Property And Equipment [Member]
Property, Plant and Equipment	Property and equipment at March 31, 2014 and December 31, 2013 consists of:
		March 31, 2014			December 31, 2013
	Property Plant and Equipment
	Office equipment	$	19,439		$	17,192
	Furniture and fixtures		74,404			73,567
	Website development		46,922			46,922
	Product development		85,970			24,100
			226,735			161,781
	Less accumulated depreciation		(28,203	)		(21,123	)
	Property and equipment, net	$	198,532		$	140,658

ACQUISITION_Tables

ACQUISITION (Tables)	3 Months Ended
	Mar. 31, 2014
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The total value of the acquisition was approximately $1,635,000 and has been allocated in accordance with ASC 805 as per the Company’s independent valuation as follows:
	Machinery & Equipment	$	70,000
	IP and related technology		287,000
	Amortizable intangible assets:
	Customer contracts and related relationships		314,000
	Trade name, trademark, and domain name		46,000
	Non-compete covenants		23,000
	Goodwill		895,000
	Total assets acquired		1,635,000
	Fair value of liabilities assumed		(469,000	)
	Net fair value	$	1,166,000

INVENTORIES_RESTATED_Tables

INVENTORIES (RESTATED) (Tables)	3 Months Ended
	Mar. 31, 2014
Schedule of Inventory, Current	The consolidated inventories at March 31, 2014 and December 31, 2013 consist of:
		March 31, 2014		December 31, 2013
	Inventories
	Work in process and related capitalized costs	$	—	$	242,488
	Deposits on dispensing machines		167,400		138,423
	Vaporizers and accessories		207,334		193,575
	Dispensing machines		—		58,500
	Total inventory	$	374,734	$	632,986

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2014
Finite-Lived Intangible Assets [Member]
Schedule of Finite-Lived Intangible Assets
		March 31, 2014			December 31, 2013
	Intangible assets
	Distributor relationship		314,000			314,000
	IP/Technology/Patents		311,973			332,179
	Domain names		131,000			46,000
	Non-Compete covenants		23,000			23,000
			779,973			715,179
	Less accumulated amortization		(44,375	)		(32,750	)
	Intangible assets, net		735,598			682,429
Estimated Useful Lives [Member]
Schedule of Finite-Lived Intangible Assets	The estimated useful lives for significant intangible assets are as follows:
	Distributor Relationship		10 years
	Domain Names		10 years
	Non-Compete covenants		3 years

CUSTOMER_DEPOSITS_Tables

CUSTOMER DEPOSITS (Tables)	3 Months Ended
	Mar. 31, 2014
Customer Advances And Deposits, Current	Advance payments from customers are recorded as customer deposits on the balance sheet.
		March 31, 2014		December 31, 2013
	Customer deposits
	Advance payments from customers	$	1,302,649	$	710,225
	Prepaid sales of vaporizers		75,337		75,636
	Total customer deposits	$	1,377,986	$	785,861

SHORTTERM_DEBT_Tables

SHORT-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2014
Schedule of Short-term Debt	Short-term debt as of March 31, 2014 and December 31, 2013 consisted of:
		March 31, 2014		December 31, 2013
	Short-term debt
	Note payable to unrelated third party payable	$	—	$	75,000
	Notes payable to related party		16,674		111,794
	Short term loan payable		122,135		—
	Total current debt	$	138,809	$	186,794

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2014
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	The minimum future lease payments under non-cancelable operating leases with remaining term in excess of one year at December 31, 2013 were as follows:
		Amount
	Year Ending
	2014	$	147,398
	2015		172,759
	2016		172,759
	2017		86,379
	Total	$	579,295

RESTATEMENT_Tables

RESTATEMENT (Tables)	3 Months Ended
	Mar. 31, 2014
Schedule of Error Corrections and Prior Period Adjustments	CONSOLIDATED BALANCE SHEETS
		March 31,			Impact of 2013			Early			March 31,
		2014			restatement			Recognition			2014
		(Unaudited)						of Revenue			(Unaudited)
		(As originally presented)									(Restated)
	Assets
	Current assets
	Cash and cash equivalents	$	1,977,756								$	1,977,756
	Marketable securities		442,904									442,904
	Accounts receivable		1,319,461			(1,524,771	)		257,927			52,617
	Inventory		1,069,156			(636,468	)		(57,954	)		374,734
	Prepaid expenses and other current assets		260,622									260,622
	Total current assets		5,069,899									3,108,633
	Property and equipment		198,532									198,532
	Investments, at cost		1,200,000									1,200,000
	Intangible assets		735,598									735,598
	Note receivable		130,000									130,000
	Goodwill		1,100,037									1,100,037
	Deposits and other assets		99,662									99,662
	Total assets	$	8,533,728								$	6,572,462
						(2,161,239	)		199,973
	Liabilities and Stockholders’ Equity
	Current liabilities
	Accounts payable and accrued expenses	$	535,686			(150,000	)				$	385,686
	Notes payable		—									—
	Deferred revenue					683,621			564,611			1,248,232
	Related party notes payable		16,674									16,674
	Customer deposits		538,311			582,675			257,000			1,377,986
	Provision for customers refunds		222,925						(222,925	)		—
	Short term loan payable		122,135									122,135
	Total current liabilities		1,435,731									3,150,713
	Stockholders’ Equity
	Preferred stock		3,000									3,000
	Common stock		30,012									30,012
	Additional paid-in capital		9,212,731			1,371,000						10,583,731
	Common stock subscribed		0									—
	Accumulated deficit		(2,147,746	)		(4,648,535	)		(398,713	)		(7,194,994	)
	Total stockholders’ equity		7,097,997									3,421,749
	Total liabilities and stockholders’ equity	$	8,533,728								$	6,572,462
						(2,161,239	)		199,973
	CONSOLIDATED STATEMENTS OF OPERATIONS
		Three months ended			Early Recognition of			Three months ended
		March 31, 2014			Revenue			March 31, 2014
		(As originally presented)						(Restated)
	Revenue	$	294,550		$	(243,539	)	$	51,011
	Revenue from related party		1,000,000			(1,000,000	)		—
	Less: allowances and refunds		(962,780	)		902,780			(60,000	)
	Net revenue		331,770			(340,759	)		(8,989	)
	Cost of revenues		891,920			57,954			949,874
	Gross profit		(560,150	)		(398,713	)		(958,863	)
	Operating expenses
	Selling and marketing		141,554						141,554
	Research and development		8,000						8,000
	General and administrative		563,370						563,370
	Total operating expenses		712,924						712,924
	Loss from operations		(1,273,074	)					(1,671,787	)
	Other income (expense), net		13,652						13,652
	Loss before provision for income taxes		(1,259,422	)					(1,658,135	)
	Provision for income taxes		—						—
	Net loss	$	(1,259,422	)		(398,713	)	$	(1,658,135	)
	Earnings per share attributable to common stockholders
	Basic	$	(0.04	)				$	(0.05	)
	Diluted	$	(0.04	)				$	(0.05	)
	Weighted average shares outstanding
Basic		30,516,271						30,516,271
Diluted		30,516,271						30,516,271
CONSOLIDATED STATEMENTS OF OPERATIONS
	Three months ended			Early Recognition of			Contributions to			Three months ended
	March 31, 2013			Revenue			Capital			March 31, 2013
	(As originally presented)									(Restated)
Revenue	$	1,245,522		$	(166,926	)	$	(810,000	)	$	268,596
Revenue from related party		—									—
Less: allowances and refunds		—									—
Net revenue		1,245,522									268,596
Cost of revenues		620,060			(350,000	)					270,060
Gross profit		625,462									(1,464	)
Operating expenses
Selling and marketing		254,252									254,252
Research and development		8,500									8,500
General and administrative		692,682									692,682
Total operating expenses		955,434									955,434
Loss from operations		(329,972	)								(956,898	)
Other income (expense), net		(408	)								(408	)
Loss before provision for income taxes		(330,380	)								(957,306	)
Provision for income taxes		—									—
Net loss	$	(330,380	)		183,074			(810,000	)	$	(957,306	)
Earnings per share attributable to common stockholders
Basic	$	(0.01	)							$	(0.03	)
Diluted	$	(0.01	)							$	(0.03	)
Weighted average shares outstanding
Basic		27,957,406									27,957,406
Diluted		45,290,739									27,957,406

NOTE_1_NATURE_OF_BUSINESS_Deta

NOTE 1 - NATURE OF BUSINESS (Detail) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013
PVM International Inc. (PVMI) [Member]
NOTE 1 - NATURE OF BUSINESS (Details) [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	2,000,000
Notes Issued	$1,000,000
Vaporfection International Inc. [Member]
NOTE 1 - NATURE OF BUSINESS (Details) [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		260,864
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Contributed Contribution Commitment		$1,600,000
Other Commitments, Description		In addition, the Company agreed to provide up to $1,600,000 in working capital to VII at the Company's sole discretion which included $175,000 paid to the inventor of certain patents including a warrant to purchase 5,000 shares of the Company's common stock. This transaction was closed in April 2013.

NOTE_2_SUMMARY_OF_SIGNIFICANT_

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Cash, FDIC Insured Amount	$250,000
Cash, Uninsured Amount	1,456,548		0
Advertising Expense	141,554	254,252
Preferred Stock, Shares Outstanding (in Shares)	3,000,000		6,000,000
Incremental Common Shares Attributable to Dilutive Effect of Call Options and Warrants (in Shares)	295,854
Depreciation and amortization	$18,705	$5,701
Series A Preferred Stock [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Preferred Stock, Shares Outstanding (in Shares)	3,000,000		3,000,000
Preferred Stock, No Par Value (in Dollars per share)	$0.00		0.001
Convertible Preferred Stock, Shares Issued upon Conversion (in Shares)	15,000,000		15,000,000
Credit Concentration Risk [Member] | Accounts Receivable [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	100.00%		100.00%
Customer Concentration Risk [Member] | Sales [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	100.00%		100.00%
Customer A [Member] | Credit Concentration Risk [Member] | Accounts Receivable [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	47.50%
Concentration Risk, Customer	two (2) customers, one of which is related
Customer A [Member] | Customer Concentration Risk [Member] | Sales [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	29.00%
Customer B [Member] | Customer Concentration Risk [Member] | Sales [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	29.00%
Subtotal [Member] | Credit Concentration Risk [Member] | Accounts Receivable [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	47.50%		78.10%
Subtotal [Member] | Customer Concentration Risk [Member] | Sales [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	29.00%		93.00%

NOTE_2_SUMMARY_OF_SIGNIFICANT_1

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedules of Concentration of Risk, by Risk Factor (Detail) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Concentration Risk [Line Items]
Accounts Receivable Amount	$52,617	$339,735
Credit Concentration Risk [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Accounts Receivable Amount	52,617	339,736
Concentration Risk, Percentage	100.00%	100.00%
Customer Concentration Risk [Member] | Sales [Member]
Concentration Risk [Line Items]
Gross Revenue Generated	51,011	268,596
Concentration Risk, Percentage	100.00%	100.00%
Customer A [Member] | Credit Concentration Risk [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Accounts Receivable Amount	25,000
Concentration Risk, Percentage	47.50%
Customer A [Member] | Customer Concentration Risk [Member] | Sales [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	29.00%
Customer B [Member] | Customer Concentration Risk [Member] | Sales [Member]
Concentration Risk [Line Items]
Gross Revenue Generated	14,786
Concentration Risk, Percentage	29.00%
Customer C [Member] | Credit Concentration Risk [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Accounts Receivable Amount		150,000
Concentration Risk, Percentage		44.20%
Customer D [Member] | Credit Concentration Risk [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Accounts Receivable Amount		115,200
Concentration Risk, Percentage		33.90%
Customer E [Member] | Customer Concentration Risk [Member] | Sales [Member]
Concentration Risk [Line Items]
Gross Revenue Generated		150,000
Concentration Risk, Percentage		55.80%
Customer F [Member] | Customer Concentration Risk [Member] | Sales [Member]
Concentration Risk [Line Items]
Gross Revenue Generated		100,000
Concentration Risk, Percentage		37.20%
Subtotal [Member] | Credit Concentration Risk [Member] | Accounts Receivable [Member]
Concentration Risk [Line Items]
Accounts Receivable Amount	25,000	265,200
Concentration Risk, Percentage	47.50%	78.10%
Subtotal [Member] | Customer Concentration Risk [Member] | Sales [Member]
Concentration Risk [Line Items]
Gross Revenue Generated	$14,786	$250,000
Concentration Risk, Percentage	29.00%	93.00%

NOTE_2_SUMMARY_OF_SIGNIFICANT_2

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Property, Plant and Equipment, Estimated Useful Lives (Detail)	3 Months Ended
	Mar. 31, 2014
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	3 years

NOTE_3_ACQUISITION_Detail

NOTE 3 - ACQUISITION (Detail) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 22, 2013
NOTE 3 - ACQUISITION (Details) [Line Items]
Goodwill	$1,100,037	$1,090,037
Vaporfection International Inc. [Member]
NOTE 3 - ACQUISITION (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Business Acquisition, Equity Interest Issued or Issuable, Description		The Company issued 260,854 warrants to shareholders of VII allowing them to purchase one (1) share of Medbox common stock at $.001 per share beginning April 1, 2014.
Business Acquisition, Equity Issued or Issuable, Number of Warrants (in Shares)		260,854
Fair Value Assumptions, Exercise Price (in Dollars per share)		$4.47
Business Combination, Consideration Transferred, Liabilities Incurred		470,000
Business Combination, Consideration Transferred		1,635,000
Finite-Lived Intangible Asset, Useful Life		10 years
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		7 years
Goodwill		895,000	895,000
Increase (Decrease) in Other Accounts Payable and Accrued Liabilities	10,000	195,000
Goodwill, Period Increase (Decrease)	$205,000
Business Combination, Contingent Consideration Arrangements, Description		In addition, to the above warrants the purchase agreement and associated consulting contract with the prior management company of the business unit calls for additional shares to be issued in the event that the performance of the business unit exceeds $11,818,140 of accumulated EBITBA profitability over the subsequent 4 year operating period.

NOTE_3_ACQUISITION_Schedule_of

NOTE 3 - ACQUISITION - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 22, 2013
NOTE 3 - ACQUISITION (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Goodwill	$1,100,037	$1,090,037
Vaporfection International Inc. [Member]
NOTE 3 - ACQUISITION (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Machinery & Equipment			70,000
Goodwill		895,000	895,000
Total assets acquired			1,635,000
Fair value of liabilities assumed			-469,000
Net fair value			1,166,000
Vaporfection International Inc. [Member] | Customer Relationships [Member]
NOTE 3 - ACQUISITION (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Intangible assets			314,000
Vaporfection International Inc. [Member] | Trademarks and Trade Names [Member]
NOTE 3 - ACQUISITION (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Intangible assets			46,000
Vaporfection International Inc. [Member] | Noncompete Agreements [Member]
NOTE 3 - ACQUISITION (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Intangible assets			23,000
IP and Related Technology [Member] | Vaporfection International Inc. [Member]
NOTE 3 - ACQUISITION (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Intangible assets			$287,000

NOTE_4_INVESTMENTS_Detail

NOTE 4 - INVESTMENTS (Detail) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Bio-Tech Medical Software [Member]
NOTE 4 - INVESTMENTS (Details) [Line Items]
Licensing Agreement, Term	5 years
Investment in Bio-Tech Medical Software [Member]
NOTE 4 - INVESTMENTS (Details) [Line Items]
Equity Method Investment, Additional Information		The Company advanced $600,000 upon execution of this agreement for the right to purchase with the remaining balance of $900,000 due and payable in installments at various dates by August 25, 2013. On June 26, 2013, the Company notified Bio-Tech that it was canceling the agreements with them.
Payments to Acquire Trading Securities Held-for-investment		$600,000
Investment in Bio-Tech Medical Software [Member] | Maximum [Member]
NOTE 4 - INVESTMENTS (Details) [Line Items]
Investment, Authorized Shares available for Purchase (in Shares)		833,333
Equity Method Investment, Ownership Percentage		25.00%
Investment, Purchase Price		150,000
Investment Agreement With Three Members Of Medvend Holdings LLC [Member]
NOTE 4 - INVESTMENTS (Details) [Line Items]
Equity Method Investment, Ownership Percentage		50.00%
Investment, Purchase Price		4,100,000
Equity Method Investment, Additional Information		In May 2013, the three members of Medvend Holdings LLC were named in a lawsuit by that entity's minority shareholders alleging improper conveyance of the three members' ownership interest in Medvend Holding LLC to the Company. Accordingly, also in May 2013, Medbox filed suit against Medvend Holdings, LLC and the three members of that entity that were involved in the transaction. As of March 31, 2014, the company's management expects a full recovery of its investment.
Investment Agreement With Three Members Of Medvend Holdings LLC [Member] | Amount Paid Upon Execution of the Contract [Member]
NOTE 4 - INVESTMENTS (Details) [Line Items]
Payments to Acquire Trading Securities Held-for-investment		300,000
Investment Agreement With Three Members Of Medvend Holdings LLC [Member] | Amount Disbursed as an Additional Investment [Member]
NOTE 4 - INVESTMENTS (Details) [Line Items]
Payments to Acquire Trading Securities Held-for-investment		$300,000

NOTE_5_INVENTORIES_Schedule_of

NOTE 5 - INVENTORIES - Schedule of Inventory, Current (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Inventory [Line Items]
Work in process and related capitalized costs		$242,488
Inventory	374,734	632,986
Deposits on Dispensing Machines [Member]
Inventory [Line Items]
Inventory	167,400	138,423
Vaporizers and Accessories [Member]
Inventory [Line Items]
Inventory	207,334	193,575
Dispensing Machines [Member]
Inventory [Line Items]
Inventory		$58,500

NOTE_6_PROPERTY_AND_EQUIPMENT_

NOTE 6 - PROPERTY AND EQUIPMENT - Schedule of Property, Plant and Equipment (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$226,735	$161,781
Less accumulated depreciation	-28,203	-21,123
Property and equipment, net	198,532	140,658
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	19,439	17,192
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	74,404	73,567
Website Development [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	46,922	46,922
Product Development [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$85,970	$24,100

NOTE_7_INTANGIBLE_ASSETS_Detai

NOTE 7 - INTANGIBLE ASSETS (Detail) (Vaporfection International Inc. [Member])	Dec. 31, 2013
Vaporfection International Inc. [Member]
NOTE 8 - INTANGIBLE ASSETS (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%

NOTE_7_INTANGIBLE_ASSETS_Sched

NOTE 7 - INTANGIBLE ASSETS - Schedule of Finite-Lived Intangible Assets (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$779,973	$715,179
Less accumulated amortization	-44,375	-32,750
Intangible assets, net	735,598	682,429
Distribution Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	314,000	314,000
Patented Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	311,973	332,179
Internet Domain Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	131,000	46,000
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$23,000	$23,000

NOTE_7_INTANGIBLE_ASSETS_Sched1

NOTE 7 - INTANGIBLE ASSETS - Schedule of Finite-Lived Intangible Assets, Estimated Useful Life (Detail)	3 Months Ended
	Mar. 31, 2014
Distribution Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated useful lives	10 years
Internet Domain Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated useful lives	10 years
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, estimated useful lives	3 years

NOTE_8_ACCOUNTS_AND_NOTES_RECE

NOTE 8 - ACCOUNTS AND NOTES RECEIVABLE (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Receivables [Abstract]
Note Receivable, Face Amount	$1,000,000
Note Receivable, Stated Interest Rate, Percentage	5.00%
Notes, Loans and Financing Receivable, Net, Noncurrent	130,000	0
Notes, Loans and Financing Receivable, Net, Current	$0	$115,000

NOTE_9_MARKETABLE_SECURITIES_A

NOTE 9 - MARKETABLE SECURITIES AND CUSTOMER DEPOSITS (Detail) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
NOTE 9 - MARKETABLE SECURITIES AND CUSTOMER DEPOSITS (Details) [Line Items]
Marketable Securities, Number of Shares Held as Deposit (in Shares)	7,000,000
Marketable Securities, Value of Shares Held as Customer Deposit	$300,000
Fair Value Inputs, Discount Rate	12.00%
Marketable Securities, Restricted, Current	442,904	184,800
Customer Deposits, Current	75,337	75,636
Fair Value Of Marketable Securities Held In Deposit [Member]
NOTE 9 - MARKETABLE SECURITIES AND CUSTOMER DEPOSITS (Details) [Line Items]
Customer Deposits, Current	$142,904

NOTE_10_CUSTOMER_DEPOSITS_Deta

NOTE 10 - CUSTOMER DEPOSITS (Details) - Customer Advances and Deposits, Current (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
NOTE 10 - MARKETABLE SECURITIES AND CUSTOMER DEPOSITS (Details) [Line Items]
Advance payments from customers	$1,302,649	$710,225
Prepaid sales of vaporizers	75,337	75,636
Total customer deposits	$1,377,986	$785,861

NOTE_11_SHORTTERM_DEBT_Schedul

NOTE 11 - SHORT-TERM DEBT - Schedule of Short-term Debt (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Schedule of Short-term Debt [Abstract]
Note payable to unrelated third party payable	$0	$75,000
Notes payable to related party	16,674	111,794
Short term loan payable	122,135	0
Total current debt	$138,809	$186,794

NOTE_11_SHORTTERM_DEBT_Detail

NOTE 11 - SHORT-TERM DEBT (Detail) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Unrelated Party Note Payable [Member]
NOTE 11 - SHORT-TERM DEBT (Details) [Line Items]
Debt Instrument, Issuance Date			22-Mar-13
Debt Instrument, Maturity Date			22-Apr-14
Debt Instrument, Interest Rate, Stated Percentage			10.00%
Interest Expense, Debt	$28,667	$0
Related Party Notes Payable [Member]
NOTE 11 - SHORT-TERM DEBT (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.00%
D&O Insurance Financing [Member]
NOTE 11 - SHORT-TERM DEBT (Details) [Line Items]
Debt Instrument, Maturity Date	5-Nov-14
Debt Instrument, Interest Rate, Stated Percentage	4.25%
Interest Expense, Debt	486
Debt Instrument, Face Amount	137,160
Debt Instrument, Frequency of Periodic Payment	Monthly
Debt Instrument, Periodic Payment	$15,511
Debt Instrument, Maturity Date, Description	Nine months
Debt Instrument, Date of First Required Payment	5-Mar-14

NOTE_12_RELATED_PARTY_TRANSACT

NOTE 12 - RELATED PARTY TRANSACTIONS (Detail) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 28, 2014	Mar. 25, 2014
NOTE 12 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Deposits and other assets	$99,662	$98,726
Chief Executive Officer [Member]
NOTE 12 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Payments to Employees	32,934
Vincent Chase Inc. [Member] | Founder [Member]
NOTE 12 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Number of Promissory Notes		2
Due to Related Parties, Current		111,794
Vincent Chase Inc. [Member] | Founder [Member] | Related Party Note Payable Issued On September 20, 2013 [Member]
NOTE 12 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Face Amount		150,000
Vincent Chase Inc. [Member] | Founder [Member] | Related Party Note Payable Issued October 28, 2013 [Member]
NOTE 12 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Face Amount		100,000
Vincent Chase Inc. [Member] | Founder [Member] | Management Advisory and Consulting Services [Member]
NOTE 12 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Related Party Transaction, Description of Transaction	The Company utilizes Vincent Chase Inc., a related party and 100% owned by the founder of the Company for management advisory and consulting services.
Related Party Transaction, Amounts of Transaction	37,500
PVM International Inc. (PVMI) [Member] | Founder [Member]
NOTE 12 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Related Party Transaction, Description of Transaction	Company issued notes payable to PVM International Inc. (PVMI), a related party which is 100% owned by the founder of the Company
Due to Related Parties, Current	16,674
PVM International Inc. (PVMI) [Member] | Founder [Member] | Related Party Note Payable #1 [Member]
NOTE 12 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Face Amount	250,000
PVM International Inc. (PVMI) [Member] | Founder [Member] | Related Party Note Payable #2 [Member]
NOTE 12 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Face Amount	100,000
Amount Received From Related Party Owed To The Company By Unrelated Third Party [Member]
NOTE 12 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	150,000
Deposits and other assets			$500,000	$400,000
Contract agreements of managements right with related party and shareholder	3 years

NOTE_13_STOCKHOLDERS_EQUITY_De

NOTE 13 - STOCKHOLDER'S EQUITY (Detail) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2011	Dec. 31, 2012
NOTE 13 - STOCKHOLDER'S EQUITY (Details) [Line Items]
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$0.00		$0.00
Preferred Stock, Shares Outstanding	3,000,000		6,000,000
Proceeds from Issuance of Common Stock (in Dollars)	$2,442,859	$1,425,328
Sale of Stock, Price Per Share (in Dollars per share)	$5
Dividends Payable, Nature			declared a 1:1 common stock dividend on each share of outstanding common stock
Stockholders' Equity Note, Stock Split			two-for-one
Common Stock Dividends, Shares	14,762,875
Series A Preferred Stock [Member]
NOTE 13 - STOCKHOLDER'S EQUITY (Details) [Line Items]
Preferred Stock, Shares Outstanding	3,000,000		3,000,000
Common Stock Issuance [Member]
NOTE 13 - STOCKHOLDER'S EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, New Issues	485,830
Proceeds from Issuance of Common Stock (in Dollars)	$2,427,859
Stock Issued to Founder and Shareholder [Member] | Series A Preferred Stock [Member]
NOTE 13 - STOCKHOLDER'S EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, New Issues				6,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)				$1
Convertible Preferred Stock, Terms of Conversion				converted from 1 (one) restricted share to 5 (five) restricted shares of common stock
Stock Issued to Founder [Member] | Series A Preferred Stock [Member]
NOTE 13 - STOCKHOLDER'S EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, New Issues					3,000,000
Stock Repurchased and Retired During Period, Shares			3,000,000
Stock Issued To Shareholder [Member] | Series A Preferred Stock [Member]
NOTE 13 - STOCKHOLDER'S EQUITY (Details) [Line Items]
Stock Repurchased During Period, Shares					3,000,000

NOTE_14_COMMITMENTS_AND_CONTIN

NOTE 14 - COMMITMENTS AND CONTINGENCIES (Detail) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Operating Leases, Rent Expense	$51,473	$14,021
Office Lease, West Hollywood, California [Member]
NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Description of Lessee Leasing Arrangements, Operating Leases	entered into a lease agreement for office space located in West Hollywood, California through June 30, 2017 at a monthly rate of $14,397
Operating Leases, Rent Expense, Minimum Rentals	14,397
Office Facilities Lease, West Hills, California [Member]
NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Operating Leases, Rent Expense, Minimum Rentals	1,300
Office Facilities Lease, Scottsdale, Arizona [Member]
NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Operating Leases, Rent Expense, Minimum Rentals	1,420
Office Facilities Lease, West Hills, California and Scottsdale, Arizona [Member]
NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Description of Lessee Leasing Arrangements, Operating Leases	leases office facilities located at West Hills, California and Scottsdale, Arizona from unrelated third parties at a monthly rate of $1,300 and $1,420. The West Hills lease is on the month to month basis. The Arizona lease is a non-auto renewing lease with the most current agreement covering the period from November 1, 2013 to April 30, 2014. In March 2014, a new lease agreement was signed for six months commencing May 1, 2014
Lease In Deerfield Beach Florida [Member] | Vaporfection International Inc. [Member]
NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Description of Lessee Leasing Arrangements, Operating Leases	entered in to an agreement for a 1 year non-cancelable lease in Deerfield Beach, Florida. The lease starts on January 1, 2014 at a monthly rate of $1,981, after December 31, 2014 the lease will be on the month to month basis
Operating Leases, Rent Expense, Minimum Rentals	1,981
Virtial Office Lease, Tokyo, London and New York [Member]
NOTE 14 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Description of Lessee Leasing Arrangements, Operating Leases	rents virtual offices/meeting spaces in Tokyo, London and New York on a month to month basis for approximate $330 per month
Operating Leases, Rent Expense, Minimum Rentals	$330

NOTE_14_COMMITMENTS_AND_CONTIN1

NOTE 14 - COMMITMENTS AND CONTINGENCIES - Schedule of Future Minimum Rental Payments for Operating Leases (Detail) (USD $)	Dec. 31, 2013
Schedule of Future Minimum Rental Payments for Operating Leases [Abstract]
2014	$147,398
2015	172,759
2016	172,759
2017	86,379
Total	$579,295

NOTE_15_RESTATEMENT_Restated_C

NOTE 15 - RESTATEMENT - Restated Consolidated Balance Sheets (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
Current assets
Cash and cash equivalents	$1,977,756	$168,003	$1,044,921	$1,026,902
Marketable securities	442,904	184,800
Accounts receivable	52,617	339,735
Inventory	374,734	632,986
Prepaid expenses and other current assets	260,622	89,241
Total current assets	3,108,633	1,529,765
Property and equipment	198,532	140,658
Investments, at cost	1,200,000	1,200,000
Intangible assets	735,598	682,429
Note receivable	130,000	0
Goodwill	1,100,037	1,090,037
Deposits and other assets	99,662	98,726
Total assets	6,572,462	4,741,615
Current liabilities
Accounts payable and accrued expenses	385,686	448,314
Notes payable	0	75,000
Deferred revenue	1,248,232	683,621
Related party notes payable	16,674	111,794
Customer deposits	1,377,986	785,861
Short term loan payable	122,135	0
Total current liabilities	3,150,713	2,104,590
Stockholders' Equity
Preferred stock	3,000	3,000
Common stock	30,012	29,526
Additional paid-in capital	10,583,731	8,156,358
Common stock subscribed	0	-15,000
Accumulated deficit	-7,194,994	-5,536,859
Total stockholders' equity	3,421,749	2,637,025		-153,629
Total liabilities and stockholders' equity	6,572,462	4,741,615
As Originally Presented [Member]
Current assets
Cash and cash equivalents	1,977,756
Marketable securities	442,904
Accounts receivable	1,319,461
Inventory	1,069,156
Prepaid expenses and other current assets	260,622
Total current assets	5,069,899
Property and equipment	198,532
Investments, at cost	1,200,000
Intangible assets	735,598
Note receivable	130,000
Goodwill	1,100,037
Deposits and other assets	99,662
Total assets	8,533,728
Current liabilities
Accounts payable and accrued expenses	535,686
Notes payable	0
Related party notes payable	16,674
Customer deposits	538,311
Provision for customers refunds	222,925
Short term loan payable	122,135
Total current liabilities	1,435,731
Stockholders' Equity
Preferred stock	3,000
Common stock	30,012
Additional paid-in capital	9,212,731
Common stock subscribed	0
Accumulated deficit	-2,147,746
Total stockholders' equity	7,097,997
Total liabilities and stockholders' equity	8,533,728
Impact of Restatement [Member]
Current assets
Accounts receivable	-1,524,771
Inventory	-636,468
Total assets	-2,161,239
Current liabilities
Accounts payable and accrued expenses	-150,000
Notes payable	0
Deferred revenue	683,621
Customer deposits	582,675
Stockholders' Equity
Additional paid-in capital	1,371,000
Accumulated deficit	-4,648,535
Total liabilities and stockholders' equity	-2,161,239
Early Recognition of Revenue [Member]
Current assets
Accounts receivable	257,927
Inventory	-57,954
Total assets	199,973
Current liabilities
Notes payable	0
Deferred revenue	564,611
Customer deposits	257,000
Provision for customers refunds	-222,925
Stockholders' Equity
Accumulated deficit	-398,713
Total liabilities and stockholders' equity	$199,973

NOTE_15_RESTATEMENT_Restated_C1

NOTE 15 - RESTATEMENT - Restated Consolidated Statements of Operations (Detail) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Revenue	$51,011	$268,596
Revenue from related party	0	0
Less: allowances and refunds	-60,000	0
Net revenue	-8,989	268,596
Cost of revenues	949,874	270,060
Gross profit	-958,863	-1,464
Operating expenses
Selling and marketing	141,554	254,252
Research and development	8,000	8,500
General and administrative	563,370	692,682
Total operating expenses	712,924	955,434
Loss from operations	-1,671,787	-956,898
Other income (expense), net	13,652	-408
Loss before provision for income taxes	-1,658,135	-957,306
Provision for income taxes	0	0
Net loss	-1,658,135	-957,306	-3,791,440
Earnings per share attributable to common stockholders
Basic (in Dollars per share)	($0.05)	($0.03)
Diluted (in Dollars per share)	($0.05)	($0.03)
Weighted average shares outstanding
Basic (in Shares)	30,516,271	27,957,406
Diluted (in Shares)	30,516,271	27,957,406
As Originally Presented [Member]
Revenue	294,550	1,245,522
Revenue from related party	1,000,000
Less: allowances and refunds	-962,780
Net revenue	331,770	1,245,522
Cost of revenues	891,920	620,060
Gross profit	-560,150	625,462
Operating expenses
Selling and marketing	141,554	254,252
Research and development	8,000	8,500
General and administrative	563,370	692,682
Total operating expenses	712,924	955,434
Loss from operations	-1,273,074	-329,972
Other income (expense), net	13,652	-408
Loss before provision for income taxes	-1,259,422	-330,380
Provision for income taxes	0	0
Net loss	-1,259,422	-330,380
Earnings per share attributable to common stockholders
Basic (in Dollars per share)	($0.04)	($0.01)
Diluted (in Dollars per share)	($0.04)	($0.01)
Weighted average shares outstanding
Basic (in Shares)	30,516,271	27,957,406
Diluted (in Shares)	30,516,271	45,290,739
Early Recognition of Revenue [Member]
Revenue	-243,539	-166,926
Revenue from related party	-1,000,000
Less: allowances and refunds	902,780
Net revenue	-340,759
Cost of revenues	57,954	-350,000
Gross profit	-398,713
Operating expenses
Provision for income taxes	0	0
Net loss	-398,713	183,074
Contribution to Capital [Member]
Revenue		-810,000
Operating expenses
Provision for income taxes		0
Net loss		($810,000)

NOTE_16_SUBSEQUENT_EVENTS_Deta

NOTE 16 - SUBSEQUENT EVENTS (Detail) (Subsequent Event [Member])	0 Months Ended
	Apr. 09, 2014
Subsequent Event [Member]
NOTE 16 - SUBSEQUENT EVENTS (Details) [Line Items]
Number of New Subsidiaries Formed	6