Blue Biofuels (BIOF) 10-Q 14 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 14, 2017
Document And Entity Information
Entity Registrant Name	ALLIANCE BIOENERGY PLUS, INC.
Entity Central Index Key	1,549,145
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		81,821,226
Trading Symbol	ALLM
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 191,656	$ 49,680
Prepaid expenses	593,922	680,813
TOTAL CURRENT ASSETS	785,578	730,493
PROPERTY AND EQUIPMENT, AT COST, NET OF ACCUMULATED DEPRECIATION OF $189,858 AND $133,771 AT SEPTEMBER 30, 2017 AND DECEMBER 31, 2016, RESPECTIVELY	206,674	254,761
Other assets
Security deposits	16,305	16,305
Capitalized costs	267,997	260,497
Investment in and advances to an unconsolidated affiliate	7,713,704	7,756,989
TOTAL OTHER ASSETS	7,998,006	8,033,791
TOTAL ASSETS	8,990,258	9,019,045
Current liabilities
Accounts payable and accrued liabilities	925,873	341,688
Short term note payable – Related party	2,073,126	2,073,126
Short term note payable – Other	96,570	96,570
Convertible debentures payable – Other, net of discount of $288,464 & $73,334	605,180	88,329
Interest payable – Related party	161,432	68,929
Interest payable – Other	83,379	58,350
Derivative liabilities	525,000	914,000
Current liabilities of discontinued operations	36,148	36,148
TOTAL CURRENT LIABILITIES	4,506,708	3,677,140
TOTAL LIABILITIES	4,506,708	3,677,140
STOCKHOLDER'S EQUITY
Preferred stock; $0.001 par value; 10,000,000 shares authorized; zero shares issued and outstanding
Common stock; $0.001 par value; 500,000,000 shares authorized; 82,031,160 shares issued and outstanding at September 30, 2017 and 71,707,493 shares issued and outstanding at December 31, 2016	82,031	71,707
Stock subscription receivable		(75,000)
Additional paid-in capital	34,356,344	31,167,713
Accumulated deficit	(29,954,825)	(25,822,515)
Total stockholder's equity	4,483,550	5,341,905
TOTAL EQUITY	4,483,550	5,341,905
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY	$ 8,990,258	$ 9,019,045

Consolidated Balance Sheets (U3

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accumulated depreciation and amortization on property and equipment	$ 189,858	$ 133,771
Convertible debentures payable, discount	$ 288,464	$ 73,334
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	82,031,160	71,707,493
Common stock, shares outstanding	82,031,160	71,707,493

Consolidated Statement of Opera

Consolidated Statement of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Revenues
Operating expenses:
General and administrative	1,512,758	765,657	3,388,788	3,509,162
Total operating expenses	1,512,758	765,657	3,388,788	3,509,162
Loss from operations:	(1,512,758)	(765,657)	(3,388,788)	(3,509,162)
Other (income) expense:
Equity loss in an unconsolidated affiliate	78,967	41,104	175,656	124,781
Loss on extinguishment of debt	220,274		220,274	92,440
Change in fair value of derivative liabilities	(180,861)		(283,666)
Interest expense – related party	31,205	895	92,563	2,665
Interest expense and prepayment penalties – other	332,612		536,295	483,656
Total other income (expense)	(482,197)	(41,999)	(741,122)	(703,542)
Loss from continuing operations:	(1,994,955)	(807,656)	(4,129,910)	(4,212,704)
Discontinued operations:
Loss from discontinued operations			2,400	3,125
Gain on disposal of subsidiary				(1,163,609)
Income gain from discontinued operations:			(2,400)	1,160,484
Net loss:	(1,994,955)	(807,656)	(4,132,310)	(3,052,220)
Net gain attributable to non-controlling interest:		(114,758)		(222,220)
Net loss attributable to Company:	$ (1,994,955)	$ (692,898)	$ (4,132,310)	$ (2,830,000)
Basic and diluted net loss per share:
Continuing operations	$ (0.03)	$ (0.02)	$ (0.06)	$ (0.08)
Discontinued operations				0.02
Net loss per share:	$ (0.03)	$ (0.02)	$ (0.06)	$ (0.06)
Weighted average common shares outstanding:
Basic and Diluted	79,065,562	50,677,527	74,776,642	54,688,336

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities
Net loss from continuing operations	$ (4,129,910)	$ (4,212,704)
Net income (loss) from discontinued operations	(2,400)	1,160,484
Net loss	(4,132,310)	(3,052,220)
Reconciliation of net loss to net cash used in operating activities
Depreciation and amortization	56,087	55,178
Amortization of non-cash compensation	285,918	584,567
Non-cash loss on Extinguishment of debt	207,912	92,440
Non-cash interest expense	441,996	82,056
Change in fair value of derivative liabilities	(283,666)
Stock based compensation for services	286,415	339,263
Issuance of warrants for services	114,288	688,887
Issuance of options awarded under employee, director plan	673,724	220,720
Equity loss in an unconsolidated affiliate	175,656	124,781
Changes in operating assets and liabilities
Prepaid expenses	(12,713)	14,278
Accrued interest - other	28,398	8,097
Accounts payable and accrued liabilities	611,392	173,057
Net cash (used in) operating activities – continuing operations	(1,544,503)	(1,829,380)
Gain on disposal of subsidiary		(1,163,609)
Net cash (used in) operating activities – discontinued operations	(2,400)	(3,125)
Net cash (used in) operating activities	(1,546,903)	(1,832,505)
Cash flows from investing activities
Purchase of property and equipment	(8,000)	(18,037)
Security deposits		2,660
Capitalized costs	(7,500)	(58,476)
Advances to an unconsolidated affiliate	(132,371)	(111,376)
Net cash (used in) investing activities – continuing operations	(147,871)	(185,229)
Net cash (used in) investing activities – discontinued operations
Net cash (used in) investing activities	(147,871)	(185,229)
Cash flows from financing activities
Proceeds from issuance of common stock	987,500	2,608,994
Proceeds from issuance of convertible debt	1,142,750	500,000
Proceeds from short-term note payable – related party	30,000
Repayment of short-term note payable – related party	(30,000)
Repayment of convertible debt	(293,500)	(884,000)
Repayment of short-term note payable – other		(265,000)
Disgorgement of short-swing stock profits		6,526
Net cash provided by financing activities – continuing operations	1,836,750	1,966,520
Net cash provided by financing activities – discontinued operations
Net cash provided by financing activities	1,836,750	1,966,520
Net (decrease) in cash and cash equivalents	141,976	(51,214)
Cash and cash equivalent at beginning of the period	49,680	62,054
Cash and cash equivalent at end of the period	191,656	10,840
Cash paid during the period for
Interest	103,633	512,046
Taxes
Supplemental schedule of non-cash activities
Conversion of convertible debenture to common stock	280,607	333,301
Common stock issued for future services	189,000	203,267
Warrants issued for future services	33,314	676,757
Rescinded common stock issued under the employee, director plan	500
Cashless conversion of warrants	$ 501,195

Organization and Business Descr

Organization and Business Description	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business Description	NOTE 1 – ORGANIZATION AND BUSINESS DESCRIPTION Alliance Bioenergy Plus, Inc., (the “Company”) is a technology company focused on emerging technologies in the renewable energy, biofuels, and new technologies sectors. From inception through December 5, 2014, the Company was known as Alliance Media Group Holdings, Inc. In December 2013, a wholly owned subsidiary of the Company, AMG Renewables, LLC (“AMG Renewables”), acquired the controlling interest (51%) in AMG Energy Group, LLC (“AMG Energy”), which owns a fifty percent (50%) interest in Carbolosic, LLC (“Carbolosic”). Carbolosic holds an exclusive worldwide license to the University of Central Florida’s patented technology (U.S. Patent 8,062,428) known as “CTS™.” The CTS technology is a mechanical/chemical, dry process for converting cellulose material into sugar for use in the biofuels industry as well as other fine chemical manufacturing. The Company’s goal in acquiring the interest in AMG Energy was to develop the CTS technology to a commercial scale and then seek to license the technology to prospective licensees. In September 2014, the Company determined to focus all of the Company’s resources and personnel on the Company’s renewable energy holdings and future energy technologies and to divest the Company of its entertainment-related assets and subsidiaries. Effective December 5, 2014, amended the Company’s Articles of Incorporation to change the name of the Company to Alliance Bioenergy Plus, Inc., which more appropriately describes the Company’s new business direction. Commencing in March 2016, the Company restructured its energy-related holdings through the following transactions: (1) In March 2016, AMG Renewables, a wholly owned subsidiary of the Company, sold its interest in Carbolosic Plant 1 to Carbolosic Energy 1, LLLP, an unrelated third party, in exchange for satisfaction of the outstanding $1,250,000 loan and $36,488 interest between Carbolosic Plant 1 and Carbolosic Energy 1, LLLP. In connection with the transaction, an amount which the Company had prepaid to Carbolosic Energy 1, LLLP ($122,879) for future marketing and interest was eliminated in the sale. (2) In July 2016, the Company determined to restructure its energy holdings under a single wholly owned subsidiary (AMG Energy) such that AMG Energy would own: (i) the Company’s fifty percent (50%) interest of Carbolosic (which includes certain licensing rights in North America and Africa); and (ii) the Company’s 100% interest in EK Laboratories, Inc. Concurrently, the Company divested itself of its interest in Carbolosic Plant 1. This restructuring was completed on September 19, 2016 when AMG Renewables merged into AMG Energy. Previously, the Company had completed transactions with certain related parties to acquire the remaining 49% of AMG Energy (which was not owned by the Company) in exchange for: (i) an aggregate of 10,240,094 shares of Company common stock; and (ii) a restructuring of the balance due under a cash payable to the minority AMG Energy Shareholders. Plan of Operation The Company is now developing and commercializing the licensed technology it controls through its affiliate Carbolosic, LLC. Through its wholly owned subsidiary, AMG Energy, the Company owns Ek Laboratories, Inc., and a 50% interest in Carbolosic (which includes certain licensing rights in North America and Africa). The Company has a strategy that includes the following: (1) mergers and acquisitions of existing businesses in the renewable energy and sustainable products industries; (2) sub-licensing patented technologies it controls through a master license with the University of Central Florida under affiliate Carbolosic; and (3) start-up activities focused on increasing the Company’s revenue stream, securing market share, and enhancing shareholder value.

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE 2 – GOING CONCERN The accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern, which assumes the Company will realize its assets and discharge its liabilities in the normal course of business. The Company has not generated any revenue, has incurred losses since inception, has a working capital deficiency of $3,721,130 and may be unable to raise further equity. At September 30, 2017, the Company had incurred accumulated losses of $29,954,825, of which approximately $20,500,588 is non-cash, since its inception. The Company expects to incur significant additional liabilities in connection with its start-up activities. The Company’s ability to continue as a going concern is dependent upon its ability to obtain the necessary financing to meet its obligations and repay its liabilities when they become due and to generate sufficient revenues from its operations to pay its operating expenses. These financial statements do not include any adjustments related to the recoverability and classifications of recorded asset amounts, or amounts and classifications of liabilities that might result from this uncertainty. There are no assurances that the Company will continue as a going concern. Management believes that the Company’s future success is dependent upon its ability to achieve profitable operations, generate cash from operating activities and obtain additional financing. There is no assurance that the Company will be able to generate sufficient cash from operations, sell additional shares of stock or borrow additional funds. The Company’s inability to obtain additional cash could have a material adverse effect on its financial position, results of operations, and its ability to continue in existence. These financial statements do not include any adjustments that might result from the outcome of this uncertainty The Company intends to raise additional capital, sell licenses to its CTS technology and continue constructing its full-scale demonstration facility which, once operational, is expected to generate cash flow in amounts sufficient to cover the Company’s operating expenses and debt service. Through its private offerings, the Company raised $6,809,394 from inception through December 31, 2016 and an additional $987,500 in the nine months ended September 30, 2017.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements of the Company were prepared in accordance with generally accepted accounting principles in the U.S. (“U.S. GAAP”) and include the assets, liabilities, revenues and expenses of the Company’s majority-owned subsidiaries over which the Company exercises control. Intercompany transactions and balances were eliminated in consolidation. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries, after elimination of intercompany accounts and transactions. Investments in business entities in which the Company lacks control but has the ability to exercise significant influence over operating and financial policies are accounted for using the equity method. The Company’s proportionate share of net income or loss of the entity is recorded in the Consolidated Statements of Operations. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the dates presented and reported amounts of revenues and expenses during the reporting periods presented. Significant estimates inherent in the preparation of the accompanying Consolidated Financial Statements include estimates of impairment assessment of identifiable intangible assets and valuation allowance for deferred tax assets. Estimates are based on past experience and other considerations reasonable under the circumstances. Actual results may differ from these estimates. Cash and Cash Equivalents All highly liquid investments with maturities of three months or less at the date of purchase are considered to be cash equivalents. Stock Compensation The Company recognizes the cost of all share-based payments under the relevant authoritative accounting guidance. Share-based payments include any remuneration paid by the Company in shares of the Company’s common stock or financial instruments that grant the recipient the right to acquire shares of the Company’s common stock. For share-based payments to employees, which consist only of awards made under the stock option plan described below, the Company accounts for the payments in accordance with the provisions of ASC Topic 718, “Stock Compensation” (formerly referred to as SFAS No. 123(R)). Share-based payments to consultants, service providers and other non-employees are accounted for in accordance with ASC Topic 718, ASC Topic 505, “Equity Payments to Non-Employees” or other applicable authoritative guidance. Stock-based Compensation Valuation Methodology Stock-based compensation resulting from the issuance of common stock is calculated by reference to the valuation of the stock on the date of issuance, the expense being recognized as the compensation is earned. Stock-based compensation expenses related to employee options and warrants granted to non-employees are recognized as the stock options and warrants are earned. The fair value of the stock options or warrants granted is estimated at the grant date, using the Black-Scholes option-pricing model, and the expense is recognized on a straight-line basis over the shorter of the period over which services are to be received or the life of the option or warrant. The grant date fair value of employee share options and similar instruments is estimated using the Black-Scholes option-pricing model on the basis of the fair value of the underlying common stock on the measurement date, adjusted for the unique characteristics of those equity instruments, using the assumptions noted in the table below. The fair value of the common stock is determined by the then-prevailing closing market price. Expected volatility was based on the historical volatility of the Company’s closing day market price per share. The expected term of options and warrants was based upon the life of the option, and the risk-free rate used was based on the U.S. Treasury Daily Yield Curve Rate. The stock compensation issued for services during the nine months ended September 30, 2017, was valued on the date of issuance. The following assumptions were used in calculations of the Black-Scholes option pricing models for warrant-based stock compensation issued in the nine months ended September 30, 2017: 01/01/17 02/18/17 03/31/17 04/01/17 05/03/17 06/02/17 06/30/17 07/01/17 08/01/17 Risk-free interest rate 1.93 % 1.92 % 1.93 % 1.93 % 1.86 % 1.71 % 1.89 % 1.89 % 1.80 % Expected life 5 years 5 years 5 years 5 years 5 years 5 years 5 years 5 years 5 years Expected dividends 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % Expected volatility 140.36 % 138.54 % 137.11 % 137.11 % 137.74 % 136.48 % 140.06 % 140.06 % 139.54 % ALLM common stock fair value $ 0.20 $ 0.16 $ 0.11 $ 0.11 $ 0.14 $ 0.17 $ 0.38 $ 0.38 $ 0.21 08/11/17 09/01/17 9/15/17 09/30/17 Risk-free interest rate 1.78 % 1.73 % 1.81 % 1.92 % Expected life 5 years 5 years 5 years 5 years Expected dividends 0 % 0 % 0 % 0 % Expected volatility 139.45 % 135.96 % 131.42 % 129.30 % ALLM common stock fair value $ 0.19 $ 0.17 $ 0.18 $ 0.19 Accounting and Reporting of Discontinued Operations As required by the FASB ASC Subtopic 205.20, per ASU 2014-08, Discontinued Operations, a component of an entity or a group of components of an entity, or a business or nonprofit activity can be classified as discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when any of the following occurs: (i) the criteria in paragraph 205.20.45.1E to be classified as held for sale is met (ii) the component is disposed of by sale, or (iii) the component is disposed of other than by sale in accordance with paragraph 360.10.45.15 (for example, by abandonment or in a distribution to owners in a spinoff). Certain components to be disposed of other than by sale shall continue to be classified as “held and used” until it is disposed of, per the requirements of ASC Subtopic 360.10. Depreciation on these assets ceases upon their classification as “held and used.” The Company adopted ASU No. 2014-08 effective September 1, 2014. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided for on a straight-line basis over the useful lives of the assets, generally 5 to 7 years. Expenditures for additions and improvements are capitalized; repairs and maintenance are expensed as incurred. Convertible Instruments The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC 815 “Derivatives and Hedging Activities”. Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when we have determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. Accounting for Derivative Instruments The Company issues debentures where the number of shares into which a debenture can be converted is not fixed. For example, when a debenture converts at a discount to market based on the stock price on the date of conversion. In such instances, the embedded conversion option of the convertible debentures is bifurcated from the host contract and recorded at their fair value. In accounting for derivatives, the Company records a liability representing the estimated present value of the conversion feature considering the historic volatility of the Company’s stock, and a discount representing the imputed interest associated with the beneficial conversion feature. The discount is then amortized over the life of the debenture and the derivative liability is adjusted periodically according to stock price fluctuations. At the time of conversion, any remaining derivative liability is charged to additional paid-in capital. For purposes of determining derivative liability, the Company uses Black-Scholes modeling for computing historic volatility. Common Stock Purchase Warrants and Other Derivative Financial Instruments The Company classifies as equity any contracts that require physical settlement or net-share settlement or provide it with a choice of net-cash settlement or settlement in the Company’s own shares (physical settlement or net-share settlement) provided that such contracts are indexed to its own stock as defined in ASC 815-40 (“Contracts in Entity’s Own Equity”). The Company classifies as assets or liabilities any contracts that require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses the classification of its common stock purchase warrants and other free-standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required. Non-controlling interest in consolidated subsidiaries The accompanying consolidated financial statements include the accounts of Alliance BioEnergy Plus, Inc. and those subsidiaries that the Company has the ability to control either through voting rights or means other than voting rights. For these subsidiaries, the Company records 100% of the revenues, expenses, cash flows, assets and liabilities in its consolidated financial statements. For subsidiaries that the Company controls but hold less than 100% ownership, a non-controlling interest is recorded in the consolidated income statement to reflect the non-controlling interest’s share of the net income (loss), and a non-controlling interest is recorded in the consolidated balance sheet to reflect the non-controlling interest’s share of the net assets of the subsidiary. Investments in non-consolidated affiliates Investments in non-consolidated affiliates are accounted for using the equity method or cost basis depending upon the level of ownership and/or the Company’s ability to exercise significant influence over the operating and financial policies of the investee. When the equity method is used, investments are recorded at original cost and adjusted periodically to recognize the Company’s proportionate share of the investees’ net income or losses after the date of investment. When net losses from an investment are accounted for under the equity method exceed its carrying amount, the investment balance is reduced to zero and additional losses are not provided for. The Company resumes accounting for the investment under the equity method if the entity subsequently reports net income and the Company’s share of that net income exceeds the share of net losses not recognized during the period the equity method was suspended. Investments are written down only when there is clear evidence that a decline in value that is other than temporary has occurred. The Company’s investment in Carbolosic, LLC is accounted for using the equity method of accounting. The Company monitors its investment for impairment at least annually and make appropriate reductions in the carrying value if it determines that an impairment charge is required based on qualitative and quantitative information. Impairment of Long Lived Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. If events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable, the Company compares the carrying amount of the asset group to future undiscounted net cash flows, excluding interest costs, expected to be generated by the asset group and their ultimate disposition. If the sum of the undiscounted cash flows is less than the carrying value, the impairment to be recognized is measured by the amount by which the carrying amount of the asset group exceeds the fair value of the asset group. Assets to be disposed of are reported at the lower of the carrying amount or fair value, less costs to sell. Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company has no material uncertain tax positions for any of the reporting periods presented. Profit (Loss) per Common Share: Basic profit (loss) per share amounts have been calculated using the weighted-average number of common shares outstanding during each reporting period. Diluted loss per share has been calculated using the weighted-average number of common shares plus the potentially dilutive effect of securities such as outstanding options and warrants. The computation of potential common shares has been performed using the treasury stock method. The warrants and options are antidilutive for all periods presented. When net loss is reported, diluted and basic net loss per share amounts are the same as the impact of potential common shares is antidilutive. Fair Value Measurements The Company adopted the provisions of ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The estimated fair value of certain financial instruments, payables to related parties, and accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable (for example cash flow modeling inputs based on assumptions) The Company used Level 3 inputs for its valuation methodology for the conversion option liability in determining the fair value using a Black-Scholes option-pricing model with the following assumption inputs: December 31, 2016 September 30, 2017 Annual dividend yield - - Expected life (years) 4.30 0.50 – 0.10 Risk-free interest rate 1.93 % 0.96 % Expected volatility 24% - 163 % 22% - 157 % Fair Value Measurements at December 31, 2016 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Liabilities Embedded derivative liabilities – (Warrant) 794,000 Embedded derivative liabilities – (Debenture) 120,000 Total $ 914,000 Fair Value Measurements at September 30, 2017 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Liabilities Embedded derivative liabilities – (Warrant) - Embedded derivative liabilities – (Debenture) 525,000 Total $ 525,000 For the nine months ended September 30, 2017, the Company recognized a loss of $283,666 on the change in fair value of its derivative liabilities. At September 30, 2017, the Company did not identify any other assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with ASC 825-10. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flows when implemented.

Investment in Unconsolidated Af

Investment in Unconsolidated Affiliate	9 Months Ended
	Sep. 30, 2017
Investments [Abstract]
Investment in Unconsolidated Affiliate	NOTE 4 – INVESTMENT IN UNCONSOLIDATED AFFILIATE On December 26, 2013, AMG Renewables, LLC, a Florida limited liability company (“AMG Renewables”), a wholly-owned subsidiary of the Company, acquired the controlling interest (51%) in AMG Energy Group, LLC a Florida limited liability company (“AMG Energy”) from certain related parties and subsequently acquired the remaining 49% in 2016. AMG Energy owns a fifty percent (50%) interest of Carbolosic, LLC, a Delaware limited liability company (“Carbolosic”), which holds an exclusive worldwide license to the University of Central Florida’s patented technology (U.S. Patent 8,062,428) known as “CTS™.” The CTS technology is a mechanical/chemical, dry process for converting cellulose material into sugar for use in the biofuels industry as well as other fine chemical manufacturing. The results of AMG Renewables and AMG Energy are consolidated in the Company’s financial statements. AMG Energy’s investment in Carbolosic is accounted for using the equity method of accounting. The following is a condensed balance sheet of the unconsolidated affiliate as of September 30, 2017 and December 31, 2016 and a comparative statement of operations for the three and nine months ending September 30, 2017 and 2016. Condensed Balance Sheet of Non-Consolidated Affiliates June 30, 2017 December 31, 2016 ASSETS Current Assets Cash and cash equivalents $ 175 $ 199 Total Current Assets 175 199 Other Assets Prepaid Expenses - - Total Other Assets - - TOTAL ASSETS $ 175 $ 199 LIABILITIES AND STOCKHOLDERS EQUITY Current Liabilities Accounts payable and accrued liabilities $ 621,711 $ 406,475 Interest payable 49,922 31,309 Current notes payable 775,162 657,585 TOTAL CURRENT LIABILITIES 1,446,795 1,095,369 STOCKHOLDERS EQUITY Accumulated deficit (1,446,620 ) (1,095,170 ) TOTAL EQUITY (1,446,620 ) (1,095,170 ) TOTAL LIABILITIES AND STOCKHOLDERS EQUITY $ 175 $ 199 Condensed Statement of Operations of Non-Consolidated Affiliates Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Revenues $ - $ - $ - $ - Operating Expenses Royalties 17,500 17,500 52,500 52,500 General and administrative 133,554 59,671 280,060 180,934 Total operating expenses (151,054 ) (77,171 ) (332,560 ) (233,434 ) Other expenses Interest expense 6,879 5,037 18,890 13,640 Total other expenses (6,879 ) (5,037 ) (18,890 ) (13,640 ) Loss from operations $ (157,933 ) $ (82,208 ) $ (351,450 ) $ (247,074 )

Debt

Debt	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Debt	NOTE 5 – DEBT Short Term Notes Payable - Related Parties Throughout 2013, the Company issued unsecured short-term notes payable to various related parties, including officers and directors of the Company, with a term of one year, which have since been extended and are coming due June 1, 2018. As of September 30, 2017, there was one consolidated note outstanding to Palm Beach Energy Solutions, LLC. The note has an outstanding principal balance of $71,000 and bears interest at a rate of 5% per annum. As of September 30, 2017, and December 31, 2016, the total interest accrued on the note was $15,251 and $12,596 respectively. In July 2016, the Company issued six (6) short-term notes payable to related parties in conjunction with the Company’s acquisition of the remaining 49% of AMG Energy Group. These notes have a value of $2,002,126 and accrue interest at a rate of six percent (6%) per annum. As of September 30, 2017, and December 31, 2016, the total interest accrued on the notes was $146,181 and $56,333 respectively. All of the notes were due on August 4, 2017, but were extended until the earlier of: (i) an additional 12 months; or (ii) the Company’s first recorded revenue. In January and September 2017, the Company secured a $20,000 and $10,000 short-term bridge loan from a shareholder of the Company. These notes accrued interest at a rate of five percent (5%) per annum and were repaid within 30 days of issuance. Short Term Notes Payable – Other In July 2016, the Company issued a short-term note payable to a third party in conjunction with the Company’s acquisition of the remaining 49% of AMG Energy Group. The note has a principal balance of $96,570 and accrues interest at a rate of six percent (6%) per annum. As of September 30, 2017, and December 31, 2016, the total interest accrued on the note was $7,128 and $2,794 respectively. The note was due on August 4, 2017, but has been extended until the earlier of: (i) an additional 12 months; or (ii) the Company’s first recorded revenue. Convertible Debt On April 25, 2016, the Company entered into a 12-month convertible debenture with JMJ Financial with a principal balance of $555,556. The note carries a 10% one-time interest charge, a 10% original issue discount, and a 75% warrant coverage of the amount funded, totaling an aggregate value of $416,666 [$555,556 x 75% = $416,666]. The note may only be paid up to 98% of the balance due within the first 180 days at a 30% premium. After 180 days, the note cannot be repaid without the holder’s consent. The note is convertible after 180 days at a 25% discount to the lowest trade price in the preceding 10 trading days. Per the warrant coverage feature, the Company issued the investor 1,388,886 warrants with a 5-year term and a cashless exercise price equal to the lesser of $0.30 per share or the lowest trade price in the 10 preceding trading days. The warrant agreement also contains a down-round ratchet provision allowing the holder to increase its warrant count. The number of warrants to issue is calculated by dividing the aggregate value by the lower of $0.30 or the lowest trade price in the 10 preceding trading days. As of September 30, 2017, JMJ Financial has converted $393,892 at $0.135825 per share into 2,900,000 shares of common stock and $200,000 at $0.103125 per share into 1,939,394 shares of common stock. In addition, JMJ Financial has exercised its warrant agreement ratchet rights, resulting in 3,067,668 [$416,666 / $0.135825 = 3,067,668] warrants outstanding. As of September 30, 2017, the holder had exercised warrants to purchase 11,043 of Company common stock and exercised its cashless conversion feature on the remaining warrants resulting in 1,340,201 shares of common stock issued. As of September 30, 2017, and December 31, 2016, these agreements were valued at $0 and $580,000 along with a total derivative liability of $20,000 and $334,000, respectively. This note is currently in default and is accruing compounding quarterly interest at a rate of eighteen percent (18%) per annum. In January 2017, the Company entered into a convertible debenture with Power Up Lending Group, Ltd., with a principal balance of $153,500 due and payable on or before October 29, 2017. The note carries an original issue discount of $3,500 and accrues interest at a rate of 12% per annum and is convertible into the Company’s common stock at a 39% discount on the average of the lowest three trading prices during the ten trading days prior to conversion, after 180 days, in whole or in part at the option of the holder. The note also carries a prepayment penalty, adjusting every 30 days to a maximum of 130% of the then outstanding principal and interest balance due, if the note is paid back within 180 days. In July 2017, the Company paid the debenture in full with a payment of $211,293, which represented a $153,500 principal payment and $57,593 in interest and penalties. In February 2017, the Company entered into a convertible debenture with Lucas Hoppel, with a principal balance of $165,000 due and payable on October 2, 2017. The note carries an 8% one-time interest charge, a $15,000 original issue discount and a 35% conversion discount to the lowest trade price in the prior twenty-five trading days, after 180 days, in whole or in part at the option of the holder. In addition, the Company provided 150,000 inducement shares to secure the note, and may have to provide additional shares on the note’s six-month anniversary if the Company’s share price declines. These inducement shares were valued at $27,000 and are being amortized over the life of the note. The note can be repaid, without prepayment penalties, within the first 90 days. Thereafter, the note will incur a 120% prepayment penalty of the then outstanding principal and interest due. As of September 30, 2017, Lucas Hoppel has converted $9,106 at $0.091100 per share into 100,000 shares of common stock and has converted an additional $71,500 at $0.089375 per share into 800,000 shares of common stock. The conversion feature of this debenture has been valued and as of September 30, 2017, carries a derivative liability of $110,000. In February 2017, the Company entered into a convertible debenture with Labry’s Fund LLP, with a principal balance of $140,000 due and payable on August 18, 2017. The note carries an original issue discount of $23,000 and accrues interest at a rate of 12% per annum and is convertible into the Company’s common stock at a 50% discount to the lowest trade price during the previous thirty trading days prior to the date of the note or prior to date of conversion, after 180 days, in whole or in part at the option of the holder. The note can be repaid, without prepayment penalties, within the first 180 days. In addition, the Company provided a warrant agreement to purchase up to 250,000 shares of common stock, with a term of 5 years and an exercise price of $0.35 per share of common stock. Using a Black-Scholes option-pricing model, this agreement was valued at $33,265 and is being amortized over the life of the agreement. In August 2017, the Company paid the debenture in full with a payment of $147,502, which represented a $140,000 principal payment and $7,502 in interest and penalties. In April 2017, the Company entered into a convertible debenture with Auctus Fund, LLC with a principal balance of $117,750 due and payable on or before December 22, 2017. The note carries an original issue discount of $17,750, accrues interest at a rate of 12% per annum and is convertible into the Company’s common stock at a 50% discount on the lowest trading price during the twenty-five trading days prior to conversion, after 180 days, in whole or in part at the option of the holder. The note also carries a prepayment penalty, adjusting after 90 days to a maximum of 135% of the then outstanding principal and interest balance due, if the note is paid back within the first 180 days. The conversion feature of this debenture has been valued and as of September 30, 2017 carries a derivative liability of $220,000. In April 2017, the Company entered into a convertible debenture with EMA Financial, LLC with a principal balance of $150,000 due and payable on or before March 15, 2018. The note carries an original issue discount of $28,000, accrues interest at a rate of 10% per annum and is convertible into the Company’s common stock at a 35% discount on the lowest trading price during the 15 trading days prior to conversion, after 180 days, in whole or in part at the option of the holder. The note also carries a prepayment penalty, adjusting after 90 days to a maximum of 130% of the then outstanding principal and interest balance due, if the note is paid back within the first 180 days. The conversion feature of this debenture has been valued and as of September 30, 2017, carries a derivative liability of $175,000. In May 2017, the Company entered into a convertible debenture with Crown Bridge Partners, LLC with a principal balance of $58,000 due and payable on or before May 4, 2018. The note carries an original issue discount of $9,500, accrues interest at a rate of 10% per annum and is convertible into the Company’s common stock at a 40% discount on the lowest trading price during the ten trading days prior to conversion, after 180 days, in whole or in part at the option of the holder. The note also carries a prepayment penalty, adjusting every 30 days to a maximum of 135% of the then outstanding principal and interest balance due, if the note is paid back within the first 180 days. In May 2017, the Company entered into a convertible debenture with GS Capital Partners Partners, LLC with a principal balance of $115,000 due and payable on or before May 9, 2018. The note carries an original issue discount of $5,750, accrues interest at a rate of 8% per annum and is convertible into the Company’s common stock at a 28% discount on the lowest trading price during the ten trading days prior to conversion, after 180 days, in whole or in part at the option of the holder. The note also carries a prepayment penalty, adjusting after 90 days to a maximum of 125% of the then outstanding principal and interest balance due, if the note is paid back within the first 180 days. In June 2017, the Company entered into a convertible debenture with Power Up Lending Group, Ltd with a principal balance of $53,000 due and payable on or before March 20, 2018. The note carries an original issue discount of $3,000, accrues interest at a rate of 8% per annum and is convertible into the Company’s common stock at a 39% discount on the average lowest three day trading price during the ten trading days prior to conversion, after 180 days, in whole or in part at the option of the holder. The note also carries a prepayment penalty, adjusting after 60 days to a maximum of 130% of the then outstanding principal and interest balance due, if the note is paid back within the first 180 days. In July 2017, the Company entered into a convertible debenture with Lucas Hoppel, with a principal balance of $110,000 due and payable on January 15, 2018. The note carries an 8% one-time interest charge, a $10,000 original issue discount and a 35% conversion discount to the lowest trade price in the prior twenty-five trading days, after 180 days, in whole or in part at the option of the holder. In addition, the Company provided 150,000 inducement shares to secure the note, and may have to provide additional shares on the note’s 6-month anniversary if the Company’s share price declines. These inducement shares were valued at $54,000 and are being amortized over the life of the note. The note can be repaid, without prepayment penalties, within the first 90 days. Thereafter, the note will incur a 120% prepayment penalty of the then outstanding principal and interest due. In July 2017, the Company entered into a convertible debenture with Power Up Lending Group, Ltd. with a principal balance of $153,000 due and payable on or before April 30, 2018. The note carries an original issue discount of $3,000 and accrues interest at a rate of 8% per annum and is convertible into the Company’s common stock at a 39% discount on the average of the lowest three trading prices during the ten trading days prior to conversion, after 180 days, in whole or in part at the option of the holder. The note also carries a prepayment penalty, adjusting every 30 days to a maximum of 130% of the then outstanding principal and interest balance due, if the note is paid back within the first 180 days. In August 2017, the Company entered into a convertible debenture with Crown Bridge Partners, LLC with a principal balance of $52,500 due and payable on or before August 2, 2018. The note carries an original issue discount of $1,500, accrues interest at a rate of 10% per annum and is convertible into the Company’s common stock at a 40% discount on the lowest trading price during the ten trading days prior to conversion, after 180 days, in whole or in part at the option of the holder. The note also carries a prepayment penalty, adjusting every 30 days to a maximum of 135% of the then outstanding principal and interest balance due, if the note is paid back within the first 180 days. Derivative Liabilities The embedded conversion features of the above convertible notes payable and warrants contain discounted conversion prices and should be recognized as derivative instruments. Such embedded conversion features should be bifurcated and accounted for at fair value. As of the nine months ended September 30, 2017 and the year ended December 31, 2016, the Company had a derivative liability balance of $525,000 and $914,000, respectively. The Company uses the Black-Scholes option-pricing model to calculate derivate liability. Fair Value of Embedded Derivative Liabilities: December 31, 2015 $ - Addition 1,275,547 Converted (494,721 ) Change in Fair Market Value 7,313 As of December 31, 2016 $ 914,000 Addition 395,861 Converted (501,195 ) Changes in fair value of derivative liabilities (283,666 ) As of September 30, 2017 $ 525,000

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Stockholders' Equity	NOTE 6 – STOCKHOLDERS’ EQUITY The total number of shares of capital stock, which the Company has authority to issue, is 510 million, 500 million of which are designated as common stock at $0.001 par value (the “Common Stock”) and 10 million of which are designated as preferred stock par value $0.001 (the “Preferred Stock”). As of September 30, 2017, the Company had 82,031,160 shares of Common Stock issued and outstanding and no shares of Preferred Stock were issued. Holders of shares of Common stock shall be entitled to cast one vote for each share held at all stockholders’ meetings for all purposes, including the election of directors. The Common Stock does not have cumulative voting rights. No holder of shares of stock of any class shall be entitled as a matter of right to subscribe for or purchase or receive any part of any new or additional issue of shares of stock of any class, or of securities convertible into shares of stock of any class, whether now hereafter authorized or whether issued for money, for consideration other than money, or by way of dividend. The Company has yet to designate any rights, preferences and privileges for any of its authorized Preferred Stock. In April 2016, the Company entered into a 12-month convertible debenture with JMJ Financial. To obtain the note, the Company issued the holder 1,388,886 warrants with a five year term and a cashless exercise price equal to the lesser of $0.30 per share or the lowest trade price in the 10 preceding trading days. In the year ending December 31, 2016, JMJ Financial exercised its warrant agreement ratchet rights, thus rescinding 1,388,886 warrants and reissuing 3,067,668 warrants. SEE NOTE 5. There have been no ratchet right adjustments during the nine months ended September 30, 2017. As of September 30, 2017 and December 31, 2016, the holder had exercised all 3,056,625 and 11,043 warrants to acquire 1,340,201 and 11,043 shares of Company common stock respectively. JMJ Financial’s warrant agreement has been fully exercised. In October 2016, the Company commenced a new offering of units valued at $0.20 per share. Each unit consist of one share of common stock and a five year Series E warrant convertible to one common share at an exercise price of $0.45. As of September 30, 2017, and December 31, 2016, the Company sold 4,587,500 and 2,200,050 units for aggregate proceeds of $987,500 and $390,010, respectively. The offering is ongoing. In the nine months ended September 30, 2017, the Company issued an aggregate of 2,056,032 shares of its common stock for services valued at $470,415. In the nine months ended September 30, 2017, the Company issued an aggregate of 1,030,000 warrants for services. Using a Black-Scholes asset-pricing model, these warrants were valued at $147,602. These warrant agreements have terms of five years with exercise prices ranging from $0.35 to $2.00 per share. In the nine months ended September 30, 2017, the Company issued options under its Employee & Directors Stock Option Plan to purchase an aggregate of 4,346,684 shares of common stock for a period of five years at an exercise price ranging from $0.13 - $0.21. Using a Black-Scholes asset-pricing model, these agreements were valued at $673,724. In addition, the Company rescinded 500,000 shares of common stock issued to a former employee under the Employee, Director Plan. In the nine months ended September 30, 2017, principal and interest in the amount of $280,607 was converted into 2,839,934 shares of common stock. The company assesses the value of the beneficial conversion feature of its convertible debt by determining the intrinsic value of such conversion, under ASC 470, at the time of issuance. At the time of issuance of the convertible debt instruments set out above, the fair value of the stock was greater than the conversion price, and therefore a total value of $207,912 was attributed to the beneficial conversion features.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Segment Information	NOTE 7 – SEGMENT INFORMATION The company operates in one segment and does not have any revenue to date.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 8 - COMMITMENTS AND CONTINGENCIES Lease The Company has leased office space pursuant to a lease for a period of 36 months from August 5, 2015, through July 31, 2018. Annual rent commenced at approximately $48,925 per annum and increases on a year-to-year basis by 3% over the base year. In addition, the Company is obligated to pay an amount equal to 3.76% of the operating expenses of the building together with sales tax on all amounts. EK Laboratories leases office and warehouse space in Longwood, FL, which serves as the Company’s research and demonstration facility. The lease period is for 36 months from February 1, 2015, through January 31, 2018. Annual rent commences at approximately $70,620 per annum and increases on a year-to-year basis by 5% over the prior year. The Company also has the right to purchase the property during the lease term. Rent expense for the three months ended September 30, 2017 and September 30, 2016 were $32,361 and $31,775 respectively, while the rent expense for the nine months ended September 30, 2017 and September 30, 2016 were $96,523 and $94,787 respectively.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 9 – RELATED PARTY TRANSACTIONS Related Transactions Aside from the short-term notes payable issued to related parties that are described in NOTE 5, there have been no related party transaction in the nine months ended September 30, 2017. The officers and directors for the Company are involved in other business activities and may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interest. The Company has not formulated a policy for the resolution of such conflicts.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	NOTE 10 – DISCONTINUED OPERATIONS On September 1, 2014, the Company decided to focus on its renewable energy holdings and future energy technologies, and to divest itself of its entertainment-related assets and subsidiaries. The Company made this decision because the entertainment business was no longer commercially viable, whereas the energy business represented a better economic opportunity. Specifically, the Board decided to discontinue operations of its entertainment-related subsidiaries, including but not limited to: Prelude Pictures Entertainment, LLC; AMG Live, LLC; AMG Restaurant Operations, LLC (including The New York Sandwich Co.); AMG Music, LLC; AMG Releasing, LLC; and AMG Television, LLC. In March 2016, AMG Renewables, a wholly owned subsidiary of the Company, sold its interest in Carbolosic Plant 1 to Carbolosic Energy 1, LLLP (an unrelated third party), in exchange for satisfaction of the outstanding $1,250,000 loan and $36,488 interest between Carbolosic Plant 1 and Carbolosic Energy 1, LLLP. In connection with the transaction, an amount which the Company had prepaid to Carbolosic Energy 1, LLLP ($122,879) for future marketing and interest was eliminated in the sale. Below is a reconciliation of the total assets and liabilities of the discontinued operations, which are presented separately on the balance sheet. September 30, 2017 December 31, 2016 Carrying amounts of major classes of assets included as part of discontinued operations Prepaid expenses - - Total assets of the discontinued operation $ - $ - Carrying amounts of major classes of liabilities included as part of discontinued operations Accounts payable and accrued liabilities $ 36,148 $ 36,148 Total liabilities of the discontinued operation $ 36,148 $ 36,148 Below is a reconciliation of the net loss of the discontinued operations, which are presented separately on the statement of operations. Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Major line items constituting pretax profit (loss) of discontinued operations Revenue - - - - Selling, general and administrative - - (2,400 ) (3,125 ) Debt forgiveness from legal settlement - - - 1,163,609 Gain (Loss) from discontinued operations $ - $ - $ (2,400 ) $ 1,160,484

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	NOTE 11 – SUBSEQUENT EVENTS The Company evaluated subsequent events through the date the financial statements were available to be issued. Based on this evaluation, the Company identified the following subsequent events: Since October 1, 2017, the Company sold 250,000 units for aggregate proceeds of $50,000. Since October 1, 2017, the Company issued 10,000 shares of common stock for services valued at $1,900. Since October 1, 2017, the Company issued 10,000 warrants for services valued at $1,592. Since October 1, 2017, the Company has issued 700,000 shares of common stock for $67,563 of debt. On October 31, 2017, JMJ Financial rescinded its September 6, 2017 conversion request of 1,939,934 shares of common stock for $200,000 debt and converted $71,417 for 770,000 shares of common stock.

Summary of Significant Accoun17

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements of the Company were prepared in accordance with generally accepted accounting principles in the U.S. (“U.S. GAAP”) and include the assets, liabilities, revenues and expenses of the Company’s majority-owned subsidiaries over which the Company exercises control. Intercompany transactions and balances were eliminated in consolidation.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries, after elimination of intercompany accounts and transactions. Investments in business entities in which the Company lacks control but has the ability to exercise significant influence over operating and financial policies are accounted for using the equity method. The Company’s proportionate share of net income or loss of the entity is recorded in the Consolidated Statements of Operations.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the dates presented and reported amounts of revenues and expenses during the reporting periods presented. Significant estimates inherent in the preparation of the accompanying Consolidated Financial Statements include estimates of impairment assessment of identifiable intangible assets and valuation allowance for deferred tax assets. Estimates are based on past experience and other considerations reasonable under the circumstances. Actual results may differ from these estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents All highly liquid investments with maturities of three months or less at the date of purchase are considered to be cash equivalents.
Stock Compensation	Stock Compensation The Company recognizes the cost of all share-based payments under the relevant authoritative accounting guidance. Share-based payments include any remuneration paid by the Company in shares of the Company’s common stock or financial instruments that grant the recipient the right to acquire shares of the Company’s common stock. For share-based payments to employees, which consist only of awards made under the stock option plan described below, the Company accounts for the payments in accordance with the provisions of ASC Topic 718, “Stock Compensation” (formerly referred to as SFAS No. 123(R)). Share-based payments to consultants, service providers and other non-employees are accounted for in accordance with ASC Topic 718, ASC Topic 505, “Equity Payments to Non-Employees” or other applicable authoritative guidance.
Stock-based Compensation Valuation Methodology	Stock-based Compensation Valuation Methodology Stock-based compensation resulting from the issuance of common stock is calculated by reference to the valuation of the stock on the date of issuance, the expense being recognized as the compensation is earned. Stock-based compensation expenses related to employee options and warrants granted to non-employees are recognized as the stock options and warrants are earned. The fair value of the stock options or warrants granted is estimated at the grant date, using the Black-Scholes option-pricing model, and the expense is recognized on a straight-line basis over the shorter of the period over which services are to be received or the life of the option or warrant. The grant date fair value of employee share options and similar instruments is estimated using the Black-Scholes option-pricing model on the basis of the fair value of the underlying common stock on the measurement date, adjusted for the unique characteristics of those equity instruments, using the assumptions noted in the table below. The fair value of the common stock is determined by the then-prevailing closing market price. Expected volatility was based on the historical volatility of the Company’s closing day market price per share. The expected term of options and warrants was based upon the life of the option, and the risk-free rate used was based on the U.S. Treasury Daily Yield Curve Rate. The stock compensation issued for services during the nine months ended September 30, 2017, was valued on the date of issuance. The following assumptions were used in calculations of the Black-Scholes option pricing models for warrant-based stock compensation issued in the nine months ended September 30, 2017: 01/01/17 02/18/17 03/31/17 04/01/17 05/03/17 06/02/17 06/30/17 07/01/17 08/01/17 Risk-free interest rate 1.93 % 1.92 % 1.93 % 1.93 % 1.86 % 1.71 % 1.89 % 1.89 % 1.80 % Expected life 5 years 5 years 5 years 5 years 5 years 5 years 5 years 5 years 5 years Expected dividends 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % Expected volatility 140.36 % 138.54 % 137.11 % 137.11 % 137.74 % 136.48 % 140.06 % 140.06 % 139.54 % ALLM common stock fair value $ 0.20 $ 0.16 $ 0.11 $ 0.11 $ 0.14 $ 0.17 $ 0.38 $ 0.38 $ 0.21 08/11/17 09/01/17 9/15/17 09/30/17 Risk-free interest rate 1.78 % 1.73 % 1.81 % 1.92 % Expected life 5 years 5 years 5 years 5 years Expected dividends 0 % 0 % 0 % 0 % Expected volatility 139.45 % 135.96 % 131.42 % 129.30 % ALLM common stock fair value $ 0.19 $ 0.17 $ 0.18 $ 0.19
Accounting and Reporting of Discontinued Operations	Accounting and Reporting of Discontinued Operations As required by the FASB ASC Subtopic 205.20, per ASU 2014-08, Discontinued Operations, a component of an entity or a group of components of an entity, or a business or nonprofit activity can be classified as discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when any of the following occurs: (i) the criteria in paragraph 205.20.45.1E to be classified as held for sale is met (ii) the component is disposed of by sale, or (iii) the component is disposed of other than by sale in accordance with paragraph 360.10.45.15 (for example, by abandonment or in a distribution to owners in a spinoff). Certain components to be disposed of other than by sale shall continue to be classified as “held and used” until it is disposed of, per the requirements of ASC Subtopic 360.10. Depreciation on these assets ceases upon their classification as “held and used.” The Company adopted ASU No. 2014-08 effective September 1, 2014.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is provided for on a straight-line basis over the useful lives of the assets, generally 5 to 7 years. Expenditures for additions and improvements are capitalized; repairs and maintenance are expensed as incurred.
Convertible Instruments	Convertible Instruments The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC 815 “Derivatives and Hedging Activities”. Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when we have determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption.
Accounting for Derivative Instruments	Accounting for Derivative Instruments The Company issues debentures where the number of shares into which a debenture can be converted is not fixed. For example, when a debenture converts at a discount to market based on the stock price on the date of conversion. In such instances, the embedded conversion option of the convertible debentures is bifurcated from the host contract and recorded at their fair value. In accounting for derivatives, the Company records a liability representing the estimated present value of the conversion feature considering the historic volatility of the Company’s stock, and a discount representing the imputed interest associated with the beneficial conversion feature. The discount is then amortized over the life of the debenture and the derivative liability is adjusted periodically according to stock price fluctuations. At the time of conversion, any remaining derivative liability is charged to additional paid-in capital. For purposes of determining derivative liability, the Company uses Black-Scholes modeling for computing historic volatility.
Common Stock Purchase Warrants and Other Derivative Financial Instruments	Common Stock Purchase Warrants and Other Derivative Financial Instruments The Company classifies as equity any contracts that require physical settlement or net-share settlement or provide it with a choice of net-cash settlement or settlement in the Company’s own shares (physical settlement or net-share settlement) provided that such contracts are indexed to its own stock as defined in ASC 815-40 (“Contracts in Entity’s Own Equity”). The Company classifies as assets or liabilities any contracts that require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses the classification of its common stock purchase warrants and other free-standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required.
Non-controlling Interest in Consolidated Subsidiaries	Non-controlling interest in consolidated subsidiaries The accompanying consolidated financial statements include the accounts of Alliance BioEnergy Plus, Inc. and those subsidiaries that the Company has the ability to control either through voting rights or means other than voting rights. For these subsidiaries, the Company records 100% of the revenues, expenses, cash flows, assets and liabilities in its consolidated financial statements. For subsidiaries that the Company controls but hold less than 100% ownership, a non-controlling interest is recorded in the consolidated income statement to reflect the non-controlling interest’s share of the net income (loss), and a non-controlling interest is recorded in the consolidated balance sheet to reflect the non-controlling interest’s share of the net assets of the subsidiary.
Investments in Non-consolidated Affiliates	Investments in non-consolidated affiliates Investments in non-consolidated affiliates are accounted for using the equity method or cost basis depending upon the level of ownership and/or the Company’s ability to exercise significant influence over the operating and financial policies of the investee. When the equity method is used, investments are recorded at original cost and adjusted periodically to recognize the Company’s proportionate share of the investees’ net income or losses after the date of investment. When net losses from an investment are accounted for under the equity method exceed its carrying amount, the investment balance is reduced to zero and additional losses are not provided for. The Company resumes accounting for the investment under the equity method if the entity subsequently reports net income and the Company’s share of that net income exceeds the share of net losses not recognized during the period the equity method was suspended. Investments are written down only when there is clear evidence that a decline in value that is other than temporary has occurred. The Company’s investment in Carbolosic, LLC is accounted for using the equity method of accounting. The Company monitors its investment for impairment at least annually and make appropriate reductions in the carrying value if it determines that an impairment charge is required based on qualitative and quantitative information.
Impairment of Long Lived Assets	Impairment of Long Lived Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. If events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable, the Company compares the carrying amount of the asset group to future undiscounted net cash flows, excluding interest costs, expected to be generated by the asset group and their ultimate disposition. If the sum of the undiscounted cash flows is less than the carrying value, the impairment to be recognized is measured by the amount by which the carrying amount of the asset group exceeds the fair value of the asset group. Assets to be disposed of are reported at the lower of the carrying amount or fair value, less costs to sell.
Income Taxes	Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company has no material uncertain tax positions for any of the reporting periods presented.
Profit (Loss) per Common Share	Profit (Loss) per Common Share: Basic profit (loss) per share amounts have been calculated using the weighted-average number of common shares outstanding during each reporting period. Diluted loss per share has been calculated using the weighted-average number of common shares plus the potentially dilutive effect of securities such as outstanding options and warrants. The computation of potential common shares has been performed using the treasury stock method. The warrants and options are antidilutive for all periods presented. When net loss is reported, diluted and basic net loss per share amounts are the same as the impact of potential common shares is antidilutive.
Fair Value Measurements	Fair Value Measurements The Company adopted the provisions of ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The estimated fair value of certain financial instruments, payables to related parties, and accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable (for example cash flow modeling inputs based on assumptions) The Company used Level 3 inputs for its valuation methodology for the conversion option liability in determining the fair value using a Black-Scholes option-pricing model with the following assumption inputs: December 31, 2016 September 30, 2017 Annual dividend yield - - Expected life (years) 4.30 0.50 – 0.10 Risk-free interest rate 1.93 % 0.96 % Expected volatility 24% - 163 % 22% - 157 % Fair Value Measurements at December 31, 2016 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Liabilities Embedded derivative liabilities – (Warrant) 794,000 Embedded derivative liabilities – (Debenture) 120,000 Total $ 914,000 Fair Value Measurements at September 30, 2017 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Liabilities Embedded derivative liabilities – (Warrant) - Embedded derivative liabilities – (Debenture) 525,000 Total $ 525,000 For the nine months ended September 30, 2017, the Company recognized a loss of $283,666 on the change in fair value of its derivative liabilities. At September 30, 2017, the Company did not identify any other assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with ASC 825-10.
Recent Accounting Pronouncements	Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flows when implemented.

Summary of Significant Accoun18

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Schedule of Black-scholes Option Pricing Models for Warrant-based Stock Compensation	The following assumptions were used in calculations of the Black-Scholes option pricing models for warrant-based stock compensation issued in the nine months ended September 30, 2017: 01/01/17 02/18/17 03/31/17 04/01/17 05/03/17 06/02/17 06/30/17 07/01/17 08/01/17 Risk-free interest rate 1.93 % 1.92 % 1.93 % 1.93 % 1.86 % 1.71 % 1.89 % 1.89 % 1.80 % Expected life 5 years 5 years 5 years 5 years 5 years 5 years 5 years 5 years 5 years Expected dividends 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % Expected volatility 140.36 % 138.54 % 137.11 % 137.11 % 137.74 % 136.48 % 140.06 % 140.06 % 139.54 % ALLM common stock fair value $ 0.20 $ 0.16 $ 0.11 $ 0.11 $ 0.14 $ 0.17 $ 0.38 $ 0.38 $ 0.21 08/11/17 09/01/17 9/15/17 09/30/17 Risk-free interest rate 1.78 % 1.73 % 1.81 % 1.92 % Expected life 5 years 5 years 5 years 5 years Expected dividends 0 % 0 % 0 % 0 % Expected volatility 139.45 % 135.96 % 131.42 % 129.30 % ALLM common stock fair value $ 0.19 $ 0.17 $ 0.18 $ 0.19
Schedule of Fair Value Assumption Inputs	The Company used Level 3 inputs for its valuation methodology for the conversion option liability in determining the fair value using a Black-Scholes option-pricing model with the following assumption inputs: December 31, 2016 September 30, 2017 Annual dividend yield - - Expected life (years) 4.30 0.50 – 0.10 Risk-free interest rate 1.93 % 0.96 % Expected volatility 24% - 163 % 22% - 157 %
Schedule of Fair Value Measured on Recurring Basis	Fair Value Measurements at December 31, 2016 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Liabilities Embedded derivative liabilities – (Warrant) 794,000 Embedded derivative liabilities – (Debenture) 120,000 Total $ 914,000 Fair Value Measurements at September 30, 2017 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Liabilities Embedded derivative liabilities – (Warrant) - Embedded derivative liabilities – (Debenture) 525,000 Total $ 525,000

Investment in Unconsolidated 19

Investment in Unconsolidated Affiliate (Tables)	9 Months Ended
	Sep. 30, 2017
Investments [Abstract]
Schedule of Condensed Balance Sheet of Non-consolidated Affiliates	Condensed Balance Sheet of Non-Consolidated Affiliates June 30, 2017 December 31, 2016 ASSETS Current Assets Cash and cash equivalents $ 175 $ 199 Total Current Assets 175 199 Other Assets Prepaid Expenses - - Total Other Assets - - TOTAL ASSETS $ 175 $ 199 LIABILITIES AND STOCKHOLDERS EQUITY Current Liabilities Accounts payable and accrued liabilities $ 621,711 $ 406,475 Interest payable 49,922 31,309 Current notes payable 775,162 657,585 TOTAL CURRENT LIABILITIES 1,446,795 1,095,369 STOCKHOLDERS EQUITY Accumulated deficit (1,446,620 ) (1,095,170 ) TOTAL EQUITY (1,446,620 ) (1,095,170 ) TOTAL LIABILITIES AND STOCKHOLDERS EQUITY $ 175 $ 199
Schedule of Condensed Statement of Operations of Non-consolidated Affiliates	Condensed Statement of Operations of Non-Consolidated Affiliates Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Revenues $ - $ - $ - $ - Operating Expenses Royalties 17,500 17,500 52,500 52,500 General and administrative 133,554 59,671 280,060 180,934 Total operating expenses (151,054 ) (77,171 ) (332,560 ) (233,434 ) Other expenses Interest expense 6,879 5,037 18,890 13,640 Total other expenses (6,879 ) (5,037 ) (18,890 ) (13,640 ) Loss from operations $ (157,933 ) $ (82,208 ) $ (351,450 ) $ (247,074 )

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule Fair Value of Embedded Derivative Liabilities	The Company uses the Black-Scholes option-pricing model to calculate derivate liability. Fair Value of Embedded Derivative Liabilities: December 31, 2015 $ - Addition 1,275,547 Converted (494,721 ) Change in Fair Market Value 7,313 As of December 31, 2016 $ 914,000 Addition 395,861 Converted (501,195 ) Changes in fair value of derivative liabilities (283,666 ) As of September 30, 2017 $ 525,000

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet Disclosures	Below is a reconciliation of the total assets and liabilities of the discontinued operations, which are presented separately on the balance sheet. September 30, 2017 December 31, 2016 Carrying amounts of major classes of assets included as part of discontinued operations Prepaid expenses - - Total assets of the discontinued operation $ - $ - Carrying amounts of major classes of liabilities included as part of discontinued operations Accounts payable and accrued liabilities $ 36,148 $ 36,148 Total liabilities of the discontinued operation $ 36,148 $ 36,148 Below is a reconciliation of the net loss of the discontinued operations, which are presented separately on the statement of operations. Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Major line items constituting pretax profit (loss) of discontinued operations Revenue - - - - Selling, general and administrative - - (2,400 ) (3,125 ) Debt forgiveness from legal settlement - - - 1,163,609 Gain (Loss) from discontinued operations $ - $ - $ (2,400 ) $ 1,160,484

Organization and Business Des22

Organization and Business Description (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Mar. 31, 2016	Sep. 30, 2017	Jan. 31, 2017	Jul. 31, 2016	Dec. 26, 2013
Subsidiary, Sale of Stock [Line Items]
Interest rate percentage		5.00%	5.00%
AMG Energy Group [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock issued for acquisition		10,240,094
AMG Energy Group, LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Controlling interest, percentage		51.00%			51.00%
Ownership percentage		49.00%
Carbolosic, LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Controlling interest, percentage		50.00%			50.00%
Interest rate percentage		50.00%		50.00%
Carbolosic Energy One LLLP [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of plant in exchange of outstanding loan	$ 1,250,000
Loan interest	36,488
Prepaid future marketing and interest	$ 122,879
EK Laboratories Inc [Member]
Subsidiary, Sale of Stock [Line Items]
Interest rate percentage				100.00%

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	9 Months Ended	57 Months Ended	60 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital deficiency	$ 3,721,130		$ 3,721,130
Accumulated losses	29,954,825	$ 25,822,515	29,954,825
Non-cash transaction amount			$ 20,500,588
Proceeds from issuance of stock	$ 987,500	$ 6,809,394

Summary of Significant Accoun24

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Change in fair value of derivative liabilities	$ 180,861		$ 283,666
Subsidiaries [Member]
Percentage of revenues, expenses, cash flows, assets and liabilities			100.00%
Percentage of controls held less than ownership	100.00%		100.00%
Minimum [Member]
Property and equipment useful lives			5 years
Maximum [Member]
Property and equipment useful lives			7 years

Summary of Significant Accoun25

Summary of Significant Accounting Policies - Schedule of Black-scholes Option Pricing Models for Warrant-based Stock Compensation (Details)	9 Months Ended
	Sep. 30, 2017$ / shares
Warrant Based Stock Compensation [Line Items]
Risk-free interest rate	1.92%
Expected life	5 years
Expected dividends	0.00%
Expected volatility	129.30%
ALLM common stock fair value	$ 0.19
01/01/17 [Member]
Warrant Based Stock Compensation [Line Items]
Risk-free interest rate	1.93%
Expected life	5 years
Expected dividends	0.00%
Expected volatility	140.36%
ALLM common stock fair value	$ 0.20
02/18/17 [Member]
Warrant Based Stock Compensation [Line Items]
Risk-free interest rate	1.92%
Expected life	5 years
Expected dividends	0.00%
Expected volatility	138.54%
ALLM common stock fair value	$ 0.16
03/31/17 [Member]
Warrant Based Stock Compensation [Line Items]
Risk-free interest rate	1.93%
Expected life	5 years
Expected dividends	0.00%
Expected volatility	137.11%
ALLM common stock fair value	$ 0.11
04/01/17 [Member]
Warrant Based Stock Compensation [Line Items]
Risk-free interest rate	1.93%
Expected life	5 years
Expected dividends	0.00%
Expected volatility	137.11%
ALLM common stock fair value	$ 0.11
05/03/17 [Member]
Warrant Based Stock Compensation [Line Items]
Risk-free interest rate	1.86%
Expected life	5 years
Expected dividends	0.00%
Expected volatility	137.74%
ALLM common stock fair value	$ 0.14
06/02/17 [Member]
Warrant Based Stock Compensation [Line Items]
Risk-free interest rate	1.71%
Expected life	5 years
Expected dividends	0.00%
Expected volatility	136.48%
ALLM common stock fair value	$ 0.17
06/30/17 [Member]
Warrant Based Stock Compensation [Line Items]
Risk-free interest rate	1.89%
Expected life	5 years
Expected dividends	0.00%
Expected volatility	140.06%
ALLM common stock fair value	$ 0.38
07/01/17 [Member]
Warrant Based Stock Compensation [Line Items]
Risk-free interest rate	1.89%
Expected life	5 years
Expected dividends	0.00%
Expected volatility	140.06%
ALLM common stock fair value	$ 0.38
08/01/17 [Member]
Warrant Based Stock Compensation [Line Items]
Risk-free interest rate	1.80%
Expected life	5 years
Expected dividends	0.00%
Expected volatility	139.54%
ALLM common stock fair value	$ 0.21
08/11/17 [Member]
Warrant Based Stock Compensation [Line Items]
Risk-free interest rate	1.78%
Expected life	5 years
Expected dividends	0.00%
Expected volatility	139.45%
ALLM common stock fair value	$ 0.19
09/01/17 [Member]
Warrant Based Stock Compensation [Line Items]
Risk-free interest rate	1.73%
Expected life	5 years
Expected dividends	0.00%
Expected volatility	135.96%
ALLM common stock fair value	$ 0.17
9/15/17 [Member]
Warrant Based Stock Compensation [Line Items]
Risk-free interest rate	1.81%
Expected life	5 years
Expected dividends	0.00%
Expected volatility	131.42%
ALLM common stock fair value	$ 0.18

Summary of Significant Accoun26

Summary of Significant Accounting Policies - Schedule of Fair Value Assumption Inputs (Details) - Level 3 [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Annual dividend yield
Expected life (years)		4 years 3 months 19 days
Risk-free interest rate	0.96%	1.93%
Minimum [Member]
Expected life (years)	6 months
Expected volatility	22.00%	24.00%
Maximum [Member]
Expected life (years)	1 month 6 days
Expected volatility	157.00%	163.00%

Summary of Significant Accoun27

Summary of Significant Accounting Policies - Schedule of Fair Value Measured on Recurring Basis (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Total	$ 525,000	$ 914,000
Level 1 [Member]
Total
Level 2 [Member]
Total
Level 3 [Member]
Total	525,000	914,000
Warrant [Member] | Level 1 [Member]
Embedded derivative liabilities
Warrant [Member] | Level 2 [Member]
Embedded derivative liabilities
Warrant [Member] | Level 3 [Member]
Embedded derivative liabilities		794,000
Debenture [Member] | Level 1 [Member]
Embedded derivative liabilities
Debenture [Member] | Level 2 [Member]
Embedded derivative liabilities
Debenture [Member] | Level 3 [Member]
Embedded derivative liabilities	$ 525,000	$ 120,000

Investment in Unconsolidated 28

Investment in Unconsolidated Affiliate (Details Narrative)	Sep. 30, 2017	Dec. 31, 2016	Dec. 26, 2013
AMG Energy Group, LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Ownership percentage		49.00%
AMG Energy Group, LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Entity interest percentage	51.00%		51.00%
Ownership percentage	49.00%
Carbolosic, LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Entity interest percentage	50.00%		50.00%

Investment in Unconsolidated 29

Investment in Unconsolidated Affiliate - Schedule of Condensed Balance Sheet of Non-consolidated Affiliates (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Schedule of Investments [Line Items]
Cash and cash equivalents	$ 191,656	$ 49,680	$ 10,840	$ 62,054
Total Current Assets	785,578	730,493
Prepaid Expenses	593,922	680,813
TOTAL ASSETS	8,990,258	9,019,045
Accounts payable and accrued liabilities	925,873	341,688
Interest payable	161,432	68,929
TOTAL CURRENT LIABILITIES	4,506,708	3,677,140
Accumulated deficit	(29,954,825)	(25,822,515)
TOTAL EQUITY	4,483,550	5,341,905
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY	8,990,258	9,019,045
Non Consolidated Affiliates [Member]
Schedule of Investments [Line Items]
Cash and cash equivalents	175	199
Total Current Assets	175	199
Prepaid Expenses
Total Other Assets
TOTAL ASSETS	175	199
Accounts payable and accrued liabilities	621,711	406,475
Interest payable	49,922	31,309
Current notes payable	775,162	657,585
TOTAL CURRENT LIABILITIES	1,446,795	1,095,369
Accumulated deficit	(1,446,620)	(1,095,170)
TOTAL EQUITY	(1,446,620)	(1,095,170)
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY	$ 175	$ 199

Investment in Unconsolidated 30

Investment in Unconsolidated Affiliate - Schedule of Condensed Statement of Operations of Non-consolidated Affiliates (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Schedule of Investments [Line Items]
Revenues
General and administrative	(1,512,758)	(765,657)	(3,388,788)	(3,509,162)
Total operating expenses	(1,512,758)	(765,657)	(3,388,788)	(3,509,162)
Total other expenses	(482,197)	(41,999)	(741,122)	(703,542)
Loss from operations	(1,512,758)	(765,657)	(3,388,788)	(3,509,162)
Non Consolidated Affiliates [Member]
Schedule of Investments [Line Items]
Revenues
Royalties	17,500	17,500	52,500	52,500
General and administrative	133,554	59,671	280,060	180,934
Total operating expenses	(151,054)	(77,171)	(332,560)	(233,434)
Interest expense	6,879	5,037	18,890	13,640
Total other expenses	(6,879)	(5,037)	(18,890)	(13,640)
Loss from operations	$ (157,933)	$ (82,208)	$ (351,450)	$ (247,074)

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)	1 Months Ended									9 Months Ended	12 Months Ended
	Aug. 31, 2017	Jul. 31, 2017	May 31, 2017	Apr. 30, 2017	Feb. 28, 2017	Jan. 31, 2017	Jul. 31, 2016	Apr. 30, 2016	Apr. 25, 2016	Sep. 30, 2017	Dec. 31, 2016	Aug. 01, 2017
Debt Instrument [Line Items]
Principal balance of debt										$ 280,607
Interest rate on notes payable						5.00%				5.00%
Short-term bridge loan						$ 20,000				$ 10,000
Derivative liability										525,000	$ 914,000
Debt discount amount										288,464	$ 73,334
AMG Energy Group, LLC [Member]
Debt Instrument [Line Items]
Ownership percentage											49.00%
Convertible Debt [Member] | Common Stock [Member]
Debt Instrument [Line Items]
Common stock shares converted, value										$ 200,000
Conversion price per share										$ 0.103125
Common stock shares converted										1,939,394
Convertible Debt [Member] | Power Up Lending Group, Ltd [Member]
Debt Instrument [Line Items]
Principal balance of debt						$ 153,500
Interest rate on notes payable						12.00%
Debt due date						Oct. 29, 2017
Debt discount amount						$ 3,500
Discount rate						39.00%
Short term notes payable description						The note also carries a prepayment penalty, adjusting every 30 days to a maximum of 130% of the then outstanding principal and interest balance due, if the note is paid back within 180 days.
Debt instrument outstanding, percentage						130.00%
Repayment of debenturre		$ 211,293
Debt principal payments		153,500
Interest and penalties		57,593
Related Party [Member] | Notes Payable [Member]
Debt Instrument [Line Items]
Principal balance of debt										$ 71,000
Interest rate on notes payable										5.00%
Accrued interest										$ 15,251	$ 12,596
Debt due date										Jun. 1, 2018
Related Party [Member] | Notes Payable [Member] | AMG Energy Group, LLC [Member]
Debt Instrument [Line Items]
Principal balance of debt							$ 2,002,126
Interest rate on notes payable							6.00%
Accrued interest										$ 146,181	56,333
Ownership percentage							49.00%
Debt due date										Aug. 4, 2017
AMG Energy Group [Member] | Notes Payable [Member]
Debt Instrument [Line Items]
Principal balance of debt							$ 96,570
Interest rate on notes payable							6.00%
Accrued interest										$ 7,128	$ 2,794
Ownership percentage							49.00%
Debt due date							Aug. 4, 2017
JMJ Financial [Member] | Convertible Debt [Member]
Debt Instrument [Line Items]
Principal balance of debt									$ 555,556
Interest rate on notes payable										18.00%
Conversion description									The note carries a 10% one-time interest charge, a 10% original issue discount and a 75% warrant coverage. The note may only be paid up to 98% of the balance due within the first 180 days at a 30% premium. After 180 days, the note cannot be repaid without the holders consent. The note is convertible after 180 days at a 25% discount to the lowest trade price in the preceding 10 trading days.
Convertible debenture									$ 416,666
Term of warrant								5 years	5 years
Issuance of common stock purchase warrant								1,388,886	1,388,886	11,043
Investment warrants, exercise price								$ 0.30	$ 0.30
Common stock shares converted, value										$ 393,892
Conversion price per share										$ 0.135825
Common stock shares converted										2,900,000
Warrant outstanding										3,067,668	3,067,668
Warrant value										$ 0	$ 580,000
Warrant exercise price										$ 0.135825
Number of common stock shares issued for warrant exercised										1,340,201
Derivative liability										$ 20,000	$ 334,000
Lucas Hoppel [Member] | Convertible Debt [Member]
Debt Instrument [Line Items]
Principal balance of debt		$ 110,000			$ 165,000
Interest rate on notes payable		8.00%			8.00%
Debt due date		Jan. 15, 2018			Oct. 2, 2017
Derivative liability										110,000
Debt discount amount					$ 15,000
Discount rate		35.00%			35.00%
Short term notes payable description					The note can be repaid, without prepayment penalties, within the first 90 days. Thereafter, the note will incur a 120% prepayment penalty of the then outstanding principal and interest due.
Debt instrument outstanding, percentage		120.00%			12.00%
Number of shares issued		150,000			150,000
Number of shares issued, value		$ 54,000			$ 27,000
Lucas Hoppel [Member] | Convertible Debt [Member] | Common Stock [Member]
Debt Instrument [Line Items]
Common stock shares converted, value										$ 9,106
Conversion price per share										$ 0.091100
Common stock shares converted										100,000
Lucas Hoppel [Member] | Convertible Debt [Member] | Common Stock 1 [Member]
Debt Instrument [Line Items]
Common stock shares converted, value										$ 71,500
Conversion price per share										$ 0.089375
Common stock shares converted										800,000
Labry's Fund LLP [Member] | Convertible Debt [Member]
Debt Instrument [Line Items]
Principal balance of debt					$ 140,000
Interest rate on notes payable					12.00%
Debt due date					Aug. 18, 2017
Issuance of common stock purchase warrant					250,000
Warrant value					$ 33,265
Warrant exercise price					$ 0.35
Debt discount amount					$ 23,000
Discount rate					50.00%
Repayment of debenturre	$ 147,502
Debt principal payments												$ 140,000
Interest and penalties												$ 7,502
Warrant term					5 years
Auctus Fund, LLC [Member] | Convertible Debt [Member]
Debt Instrument [Line Items]
Principal balance of debt				$ 117,750
Interest rate on notes payable				12.00%
Debt due date				Dec. 22, 2017
Derivative liability										$ 220,000
Debt discount amount				$ 17,750
Discount rate				50.00%
Debt instrument outstanding, percentage				135.00%
EMA Financial, LLC [Member] | Convertible Debt [Member]
Debt Instrument [Line Items]
Principal balance of debt				$ 150,000
Interest rate on notes payable				10.00%
Debt due date				Mar. 15, 2018
Derivative liability										175,000
Debt discount amount				$ 28,000
Discount rate				35.00%
Debt instrument outstanding, percentage				130.00%
Crown Bridge Partners, LLC [Member] | Convertible Debt [Member]
Debt Instrument [Line Items]
Principal balance of debt	$ 52,500		$ 58,000
Interest rate on notes payable	10.00%		10.00%
Debt due date	Aug. 2, 2018		May 4, 2018
Debt discount amount	$ 1,500		$ 9,500
Discount rate	40.00%		40.00%
Debt instrument outstanding, percentage	135.00%		135.00%
GS Capital Partners Partners, LLC [Member] | Convertible Debt [Member]
Debt Instrument [Line Items]
Principal balance of debt			$ 115,000
Interest rate on notes payable			8.00%
Debt due date			May 9, 2018
Debt discount amount			$ 5,750
Discount rate			28.00%
Debt instrument outstanding, percentage			125.00%
Power Up Lending Group, Ltd [Member] | Convertible Debt [Member]
Debt Instrument [Line Items]
Principal balance of debt		$ 153,000								$ 53,000
Interest rate on notes payable		8.00%								8.00%
Debt due date		Apr. 30, 2018								Mar. 20, 2018
Debt discount amount		$ 3,000								$ 3,000
Discount rate		39.00%								39.00%
Debt instrument outstanding, percentage		130.00%								130.00%

Debt - Schedule Fair Value of E

Debt - Schedule Fair Value of Embedded Derivative Liabilities (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Derivative liabilities begininng balance	$ 914,000
Additions	395,861	1,275,547
Converted	(501,195)	(494,721)
Changes in fair value of derivative liabilities	(283,666)	7,313
Derivative liabilities ending balance	$ 525,000	$ 914,000

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	1 Months Ended			9 Months Ended	12 Months Ended
	Oct. 31, 2016	Apr. 30, 2016	Apr. 25, 2016	Sep. 30, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Number of shares authorized				510,000,000
Common stock, shares authorized				500,000,000	500,000,000
Common stock, par value				$ 0.001	$ 0.001
Preferred stock, shares authorized				10,000,000	10,000,000
Preferred stock, par value				$ 0.001	$ 0.001
Common stock, shares issued				82,031,160	71,707,493
Common stock, shares outstanding				82,031,160	71,707,493
Preferred stock, shares issued				0	0
Issuance of common stock for services, shares				2,056,032
Shares issued for services, value				$ 470,415
Convertible debt principal and interest				$ 280,607
Convertible debt converted into shares				2,839,934
Debt beneficial conversion features				$ 207,912
Employee [Member] | Directors Stock Option Plan [Member]
Related Party Transaction [Line Items]
Stock option to purchase of common stock shares				4,346,684
Stock option term				5 years
Agreement value of stock option				$ 673,724
Former Employee [Member] | Employee, Director Plan [Member]
Related Party Transaction [Line Items]
Common stock, rescinding shares				500,000
Minimum [Member] | Employee [Member] | Directors Stock Option Plan [Member]
Related Party Transaction [Line Items]
Investment warrants, exercise price				$ 0.13
Maximum [Member] | Employee [Member] | Directors Stock Option Plan [Member]
Related Party Transaction [Line Items]
Investment warrants, exercise price				$ 0.21
Warrant [Member]
Related Party Transaction [Line Items]
Term of warrant				5 years
Issuance of warrants for services, shares				1,030,000
Issuance of warrants for services, value				$ 147,602
Warrant [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Investment warrants, exercise price				$ 0.35
Warrant [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Investment warrants, exercise price				$ 2
IPO Member]
Related Party Transaction [Line Items]
Description of shares issued new offering	New offering of units valued at $0.20 per share. Each unit consist of one share of common stock and a five year Series E warrant convertible to one common share at an exercise price of $0.45.
Sale of stock, shares				4,587,500	2,200,050
Proceeds from issuance of stock				$ 987,500	$ 390,010
Convertible Debt [Member] | JMJ Financial [Member]
Related Party Transaction [Line Items]
Issuance of common stock purchase warrant		1,388,886	1,388,886	11,043
Term of warrant		5 years	5 years
Investment warrants, exercise price		$ 0.30	$ 0.30
Warrant rescinding shares					1,388,886
Warrant outstanding				3,067,668	3,067,668
Warrant adjustments
Warrant exercised				3,056,625	11,043
Number of warrant converted				1,340,201	11,043
Convertible debt principal and interest			$ 555,556

Segment Information (Details Na

Segment Information (Details Narrative)	9 Months Ended
	Sep. 30, 2017Number
Segment Reporting [Abstract]
Number of reportable segments	1

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Operating Leased Assets [Line Items]
Rent expense	$ 32,361	$ 31,775	$ 96,523	$ 94,787
Office Lease [Member]
Operating Leased Assets [Line Items]
Term of lease			36 months
Lease termination date			Jul. 31, 2018
Annual rent			$ 48,925
Percentage of increase in rent per year			3.00%
Commitments description			The Company is obligated to pay an amount equal to 3.76% of the operating expenses of the building together with sales tax on all amounts.
Office Lease One [Member]
Operating Leased Assets [Line Items]
Term of lease			36 months
Lease termination date			Jan. 31, 2018
Annual rent			$ 70,620
Percentage of increase in rent per year			5.00%
Commitments description			Annual rent commences at approximately $70,620 per annum and increases on a year-to-year basis by 5% over the prior year.

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	9 Months Ended
	Sep. 30, 2017USD ($)
Related Party Transactions [Abstract]
Related party transaction, amounts of transaction

Discontinued Operations (Detail

Discontinued Operations (Details Narrative) - Carbolosic Energy One LLLP [Member]	1 Months Ended
	Mar. 31, 2016USD ($)
Sale of plant in exchange of outstanding loan	$ 1,250,000
Loan interest	36,488
Prepaid future marketing and interest	$ 122,879

Discontinued Operations - Sched

Discontinued Operations - Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet Disclosures (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Discontinued Operations and Disposal Groups [Abstract]
Prepaid expenses
Total assets of the discontinued operation
Accounts payable and accrued liabilities	36,148		36,148		36,148
Total liabilities of the discontinued operation	36,148		36,148		$ 36,148
Revenue
Selling, general and administrative			(2,400)	(3,125)
Debt forgiveness from legal settlement				1,163,609
Gain (Loss) from discontinued operations			$ (2,400)	$ 1,160,484

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Oct. 31, 2017	Oct. 01, 2017	Sep. 30, 2017
Subsequent Event [Line Items]
Number of common stock shares issued for services			2,056,032
Number of common stock shares issued for services, value			$ 470,415
Subsequent Event [Member]
Subsequent Event [Line Items]
Sale of units, shares		250,000
Sale of stock, value		$ 50,000
Number of common stock shares issued for services		10,000
Number of common stock shares issued for services, value		$ 1,900
Number of common stock shares issued for debt		700,000
Value of common stock shares issued for debt		$ 67,563
Subsequent Event [Member] | JMJ Financial [Member]
Subsequent Event [Line Items]
Number of common stock shares issued for debt	1,939,934
Value of common stock shares issued for debt	$ 200,000
Value of converted shares	$ 71,417
Converted shares of common stock	770,000
Subsequent Event [Member] | Warrant [Member]
Subsequent Event [Line Items]
Number of common stock shares issued for services		10,000
Number of common stock shares issued for services, value		$ 1,592