LogicMark (LGMK) S-15 Aug 14IPO registrationFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2014
Document And Entity Information	'
Entity Registrant Name	'Nxt-ID, Inc.
Entity Central Index Key	'0001566826
Amendment Flag	'false
Document Type	'S-1
Document Period End Date	31-Mar-14
Entity Filer Category	'Smaller Reporting Company

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'	'
Cash	$338,177	$303,626	$135,820
Inventory	29,468	6,533	'
Prepaid expenses	3,313	3,313	'
Total Current Assets	370,958	313,472	135,820
Property and equipment, net of accumulated depreciation of $684 and $99, $1,105 and $684	9,308	7,734	1,883
Total Assets	380,266	321,206	137,703
Current Liabilities	'	'	'
Accounts payable	81,912	244,094	'
Accrued expenses	25,157	135,017	69,279
Convertible notes payable, net of discount of $0 and $26,755 and $0, respectively	'	123,245	75,000
Derivative liability - warrants	'	1,531,303	'
Conversion feature liability	'	118,940	'
Total Current Liabilities	107,069	2,152,599	144,279
Commitments and Contingencies	'	'	'
Stockholders' Equity (Deficiency)	'	'	'
Preferred stock, $0.0001 par value: 10,000,000 shares authorized; none issued and outstanding	'	'	'
Common stock, $0.0001 par value: 100,000,000 shares authorized; 22,001,345 and 21,937,822 and 20,752,000 issued and outstanding, respectively	2,200	2,194	2,076
Additional paid-in capital	3,630,116	-80,177	200,224
Accumulated deficit	-3,359,119	-1,753,410	-208,876
Total Stockholders' Equity (Deficiency)	273,197,000	-1,831,393	-6,576
Total Liabilities and Stockholders' Equity (Deficiency)	$380,266	$321,206	$137,703

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'	'
Accumulated Depreciation	$1,105	$684	$99
Net of discount of convertible notes payable	$0	$26,755	$0
Preferred Stock, Par Value	$0.00	$0.00	$0.00
Preferred Stock, Authorized	10,000,000	10,000,000	10,000,000
Preferred Stock, Issued	'	'	'
Preferred Stock, Outstanding	'	'	'
Common Stock, Par Value	$0.00	$0.00	$0.00
Common Stock, Authorized	100,000,000	100,000,000	100,000,000
Common Stock, Issued	22,001,345	21,937,822	20,752,000
Common Stock, Outstanding	22,001,345	21,937,822	20,752,000

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		12 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'	'	'
Revenues	'	'	'	$251,375
Costs of goods sold	'	'	'	48,455
Gross Profit	'	'	'	202,920
Operating Expenses	'	'	'	'
General and administrative	295,926	258,468	835,162	220,119
Selling	60,184	5,000	81,323	62,500
Research and development	164,278	177,783	518,614	114,269
Total Operating Expenses	520,388	441,251	1,435,099	396,888
Operating Loss	-520,388	-441,251	-1,435,099	-193,968
Other Expense	'	'	'	'
Interest expense	-30,744	-3,750	-35,461	-247
Unrealized loss on change in fair value of derivative liabilities	-1,054,577	'	-73,974	'
Total Other Expense	-1,085,321	-3,750	-109,435	-247
Net Loss	($1,605,709)	($445,001)	($1,544,534)	($194,215)
Net Loss Per Share - Basic and Diluted	($0.07)	($0.02)	($0.07)	($0.01)
Weighted Average Number of Common Shares Outstanding - Basic and Diluted	21,956,200	20,971,556	21,409,369	20,197,478

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIENCY) (USD $)	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit
Beginning balance, value at Dec. 31, 2011	($4,661)	$2,000	$8,000	($14,661)
Beginning balance, shares at Dec. 31, 2011	'	20,000,000	'	'
Capital contributions - founders	4,300	'	4,300	'
Issuance of common stock for cash, value	158,000	64	157,936	'
Issuance of common stock for cash, shares	'	632,000	'	'
Issuance of common stock for services, value	30,000	12	29,988	'
Issuance of common stock for services, shares	'	120,000	'	'
Net loss	-194,215	'	'	-194,215
Ending balance, value at Dec. 31, 2012	-6,576	2,076	200,224	-208,876
Ending balance, shares at Dec. 31, 2012	'	20,752,000	'	'
Exercise of common stock purchase warrants, value	300,000	30	299,970	'
Exercise of common stock purchase warrants, shares	'	300,000	'	'
Issuance of common stock and warrants for cash, net of fees, value	588,780	44	588,736	'
Issuance of common stock and warrants for cash, net of fees, shares	'	443,063	'	'
Issuance of common stock for cash, value	51,000	20	50,980	'
Issuance of common stock for cash, shares	'	204,000	'	'
Issuance of common stock for services, value	311,240	38	311,202	'
Issuance of common stock for services, shares	'	377,222	'	'
Retirement of common stock by officers, value	'	-14	14	'
Retirement of common stock by officers, shares	'	-138,463	'	'
Issuance of warrants in connection with offering	-1,531,303	'	-1,531,303	'
Net loss	-1,544,534	'	'	-1,544,534
Ending balance, value at Dec. 31, 2013	($1,831,393)	$2,194	($80,177)	($1,753,410)
Ending balance, shares at Dec. 31, 2013	'	21,937,822	'	'

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended		12 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Cash Flows from Operating Activities	'	'	'	'
Net loss	($1,605,709)	($445,001)	($1,544,534)	($194,215)
Adjustment to reconcile net loss to net cash used in operating activities:	'	'	'	'
Depreciation	421	99	585	99
Stock based compensation	34,000	45,000	311,240	30,000
Amortization of debt discount	26,755	'	18,211	'
Unrealized loss on change in fair value of derivative liabilities	1,054,577	'	73,974	'
Changes in operating assets and liabilities:	'	'	'	'
Inventory	-22,935	'	-6,533	'
Accounts payable	-162,182	116,905	244,094	64,279
Accrued expenses	-88,375	'	65,738	'
Prepaid expenses	'	'	-3,313	'
Total Adjustments	842,261	162,004	703,996	94,378
Net Cash Used in Operating Activities	-763,448	-282,997	-840,538	-99,837
Cash flows from Investing Activities	'	'	'	'
Purchase of equipment	-1,995	'	-6,436	-1,982
Net Cash Used in Investing Activities	-1,995	'	-6,436	-1,982
Cash flows from Financing Activities	'	'	'	'
Proceeds received in connection with issuance of common stock and warrants, net	799,994	'	588,780	'
Proceeds received in connection with issuance of common stock, net	'	51,000	51,000	158,000
Proceeds from convertible notes payable	'	75,000	75,000	75,000
Proceeds from exercise of common stock warrants	'	'	300,000	'
Capital contributions-founders	'	'	'	4,300
Proceeds from advances made by officer	'	25,000	64,000	'
Repayments of advances made by officer	'	'	-64,000	'
Net Cash Provided by Financing Activities	799,994	151,000	1,014,780	237,300
Net Increase (Decrease) in Cash	34,551	-131,997	167,806	135,481
Cash - Beginning of Period	303,626	135,820	135,820	339
Cash - End of Period	338,177	3,823	303,626	135,820
Supplemental Disclosures of Cash Flow Information:	'	'	'	'
Interest	'	'	'	'
Taxes	'	'	'	'
Non-cash financing activities:	'	'	'	'
Conversion feature in connection with note payable issuance	'	'	44,966	'
Retirement of common stock by officers	28	'	14	'
Issuance of warrants in connection with offering (Note 8)	'	'	1,531,303	'
Recognition of liability in connection with warrant issuance	3,431,541	'	'	'
Reclassification of warrant liability to additional paid in capital in connection with warrant modification	6,037,639	'	'	'
Issuance of common stock in connection with conversion of note payable and accrued interest	171,485	'	'	'
Reclassification of conversion feature liability in connection with note conversion	$98,722	'	'	'

ORGANIZATION_AND_PRINCIPAL_BUS

ORGANIZATION AND PRINCIPAL BUSINESS ACTIVITY	3 Months Ended	12 Months Ended
ORGANIZATION AND PRINCIPAL BUSINESS ACTIVITY	Mar. 31, 2014	Dec. 31, 2013
Organization and Basis of Presentation [Abstract]	'	'
ORGANIZATION AND BASIS OF PRESENTATION	'	'

	Note 1 – Organization and Basis of Presentation	Note 1 – Organization and Principal Business Activity



	Organization and Principal Business Activity	Nxt-ID, Inc. (“Nxt-ID” or the “Company”) was incorporated in the State of Delaware on February 8, 2012. Nxt-ID is a biometrics company focused on the growing m-commerce market with an innovative MobileBio suite of biometric solutions that secure mobile platforms. The Company also serves the access control and law enforcement facial recognition markets.



	Nxt-ID, Inc. (“Nxt-ID” or the “Company”) was incorporated in the State of Delaware on February 8, 2012. Nxt-ID is a biometrics and authentication company focused on the growing m-commerce market with an innovative MobileBio™ suite of biometric solutions that secure mobile platforms. The Company also serves the access control and law enforcement facial recognition markets.	3D-ID, LLC (“3D-ID”) was organized and registered in the State of Florida on February 14, 2011. 3D-ID is an early stage company engaged in the design, research and development, integration, analysis, modeling, system networking, sales and support of intelligent surveillance, three dimensional facial recognition and three dimensional imaging devices and systems primarily for identification and access control in the security industries.



	3D-ID, LLC (“3D-ID”) was organized and registered in the State of Florida on February 14, 2011. The Company is an early stage company engaged in the design, research and development, integration, analysis, modeling, system networking, sales and support of intelligent surveillance, three dimensional facial recognition and three dimensional imaging devices and systems primarily for identification and access control in the security industries.	On September 25, 2012, Nxt-ID, a company having similar ownership as 3D-ID, acquired 100% of the membership interests in 3D-ID (the “Acquisition”) in exchange for 20,000,000 shares of Nxt-ID common stock. Since this was a transaction between entities under common control in accordance with Accounting Standards Codification (“ASC”) 805, “Business Combinations”, Nxt-ID recognized the net assets of 3D-ID at their carrying amounts in the accounts of Nxt-ID on the date that 3D-ID was organized.



	On June 25, 2012, Nxt-ID, a company having similar ownership as 3D-ID, acquired 100% of the membership interests in 3D-ID, LLC (the “Acquisition”) in exchange for 20,000,000 shares of Nxt-ID common stock. Since this was a transaction between entities under common control in accordance with Accounting Standards Codification (“ASC”) 805, “Business Combinations”, Nxt-ID recognized the net assets of 3D-ID at their carrying amounts in the accounts of Nxt-ID on the date that 3D-ID was organized.	In connection with the Acquisition, the Company’s Board of Directors and stockholders approved an amendment to the Certificate of Incorporation of the Company to increase the Company’s authorized stock from 1,000 shares of common stock, par value $0.0001 per share, to 110,000,000 shares, consisting of 100,000,000 shares of common stock, par value $0.0001 per share, and 10,000,000 shares of blank-check preferred stock, par value $0.0001 per share. The amendment to the Certificate of Incorporation was approved by the State of Delaware on December 10, 2012, however, has been accounted for retroactively as of February 14, 2011, the date that 3D-ID was organized. The approval of the amendment was delayed for administrative reasons and was merely a perfunctory task.



	The Company has generated revenues as the result of an initial sale of one of its products during the year ended December 31, 2012 and has therefore emerged from being a development stage entity.



	Basis of Presentation



	The accompanying unaudited condensed consolidated financial statements as of March 31, 2014 and for the three months then ended have been prepared in accordance with the accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and pursuant to the instructions to Form 10-Q and Article 8 of Regulation S-X of the Securities and Exchange Commission (“SEC”) and on the same basis as the Company prepares its annual audited consolidated financial statements. The unaudited condensed consolidated balance sheet as of March 31, 2014 and the condensed consolidated statements of operations and cash flows for the three months ended March 31, 2014 and 2013 are unaudited, but include all adjustments, consisting only of normal recurring adjustments, which the Company considers necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The results for the three months ended March 31, 2014 are not necessarily indicative of results to be expected for the year ending December 31, 2014 or for any future interim period. The condensed consolidated balance sheet at December 31, 2013 has been derived from audited consolidated financial statements. However, it does not include all of the information and notes required by GAAP for complete consolidated financial statements. The accompanying condensed consolidated financial statements should be read in conjunction with the consolidated financial statements for the year ended December 31, 2013, and notes thereto included in the Company’s annual report on Form 10-K, which was filed with the SEC on February 25, 2014.

GOING_CONCERN_AND_MANAGEMENT_P

GOING CONCERN AND MANAGEMENT PLANS	3 Months Ended	12 Months Ended
GOING CONCERN AND MANAGEMENT PLANS	Mar. 31, 2014	Dec. 31, 2013
Going Concern and Management Plans [Abstract]	'	'
2. GOING CONCERN AND MANAGEMENT PLANS	'	'

	Note 2 - Going Concern and Management Plans	Note 2 - Going Concern and Management Plans



	The Company is an early stage entity and incurred operating losses of $520,388 and net losses of $1,605,709 during the three months ended March 31, 2014. As of March 31, 2014 the Company had working capital and stockholders’ equity of $263,889 and $273,197, respectively.	The Company is an early stage entity and incurred net losses of $1,544,534 during the year ended December 31, 2013. As of December 31, 2013 the Company had a working capital deficiency and stockholders’ deficiency of $1,839,127 and $1,831,393, respectively. Subsequent to December 31, 2013, the Company raised $900,000 through the issuance of common stock and warrants in a private placement (see Note 11). The Company received notice on February 11, 2014 from Connecticut Innovations, Inc. requesting the conversion of their outstanding convertible note of $150,000 and accrued interest of $21,485 into common stock on February 17, 2014. Since February 17^th was a holiday the Company issued the shares on February 18, 2014. The Company issued 55,497 shares in full relief of the outstanding debt of $171,485.



	In order to execute the Company's long-term strategic plan to develop and commercialize its core products, the Company will need to raise additional funds, through public or private equity offerings, debt financings, or other means. On April 29, 2014 the Company received $150,000 in connection with the exercise of 50,000 warrants into 50,000 shares of common stock at an exercise price of $3.00 per share. The Company can give no assurance that the cash raised subsequent to March 31, 2014 or any additional funds raised will be sufficient to execute its business plan. Additionally, the Company can give no assurance that additional funds will be available on reasonable terms, or available at all, or that it will generate sufficient revenue to alleviate the going concern. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.	In order to execute the Company's long-term strategic plan to develop and commercialize its core products, the Company will need to raise additional funds, through public or private equity offerings, debt financings, or other means. The Company can give no assurance that the cash raised subsequent to December 31, 2013 or any additional funds raised will be sufficient to execute its business plan. Additionally, the Company can give no assurance that additional funds will be available on reasonable terms, or available at all, or that it will generate sufficient revenue to alleviate the going concern. These conditions raise substantial doubt about the Company’s ability to continue as a going concern.



	The Company’s ability to execute its business plan is dependent upon its ability to raise additional equity, secure debt financing, and/or generate revenue. Should the Company not be successful in obtaining the necessary financing, or generate sufficient revenue to fund its operations, the Company would need to curtail certain of its operational activities. The accompanying financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.	The Company’s ability to execute its business plan is dependent upon its ability to raise additional equity, secure debt financing, and/or generate revenue. Should the Company not be successful in obtaining the necessary financing, or generate sufficient revenue to fund its operations, the Company would need to curtail certain of its operational activities. The accompanying financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Accounting Policies [Abstract]	'	'
Summary Of Significant Accounting Policies	'	'

	Note 3 - Summary Of Significant Accounting Policies	Note 3 - Summary Of Significant Accounting Policies



	Use of Estimates in the Financial Statements	Use of Estimates in the Financial Statements



	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s significant estimates and assumptions include the valuation allowance relating to the Company’s deferred tax asset, the fair value of the Company’s stock, derivative financial instruments and stock-based compensation.	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s significant estimates and assumptions include the valuation allowance relating to the Company’s deferred tax asset, the fair value of the Company’s stock, derivative financial instruments and stock-based compensation.



	Principles of Consolidation	Principles of Consolidation



	The consolidated financial statements include the accounts of Nxt-ID and its wholly-owned subsidiary, 3D-ID. Intercompany balances and transactions have been eliminated upon consolidation.	The consolidated financial statements include the accounts of Nxt-ID and its wholly-owned subsidiary, 3D-ID. Intercompany balances and transactions have been eliminated upon consolidation.



	Inventory	Cash



	Inventory is valued at the lower of cost or market with cost determined using the first-in, first-out method and with market defined as the lower of replacement cost or realizable value. Inventory is comprised principally of raw materials.	The Company considers all highly liquid securities with an original maturity date of three months or less when purchased to be cash equivalents. At December 31, 2013 and 2012, the Company had no cash equivalents. Due to their short-term nature, cash equivalents are carried at cost, which approximates fair value.



	Revenue Recognition	Concentrations of Credit Risk



	The Company’s 3D facial recognition and identification products are currently available for sale. The Company recognizes revenue in connection with the sale of these products when persuasive evidence of an arrangement exists, the service has been rendered or product delivery has occurred, the price is fixed or readily determinable and collectability of the sale is reasonably assured.	Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash.



	The Company requires all of its product sales to be supported by evidence of a sale transaction that clearly indicates the selling price to the customer, shipping terms and payment terms. Evidence of an arrangement generally consists of a contract or purchase order approved by the customer. The Company recognizes revenue at the time in which it receives a confirmation that the goods were either tendered at their destination, when shipped “FOB destination,” or transferred to a shipping agent, when shipped “FOB shipping point.” Delivery to the customer is deemed to have occurred when the customer takes title to the product. Generally, title passes to the customer upon shipment, but could occur when the customer receives the product based on the terms of the agreement with the customer. The selling prices of all goods that the Company sells are fixed, and agreed to with the customer, prior to shipment.	The Company maintains its cash balances in financial institutions located in the United States. At times, the Company’s cash balances may be uninsured or in deposit accounts that exceed the Federal Deposit Insurance Corporation (“FDIC”) insurance limits.



	In the event a sale is made to a customer under circumstances in which collectability is not reasonably assured, the Company either requires the customer to remit payment prior to shipment or defers recognition of the revenue until payment is received. The Company maintains a reserve for amounts which may not be collectible due to risk of credit losses.	Revenue Recognition



	The Company’s sales typically do not include multiple deliverable arrangements.	The Company’s 3D facial recognition and identification products are currently available for sale. The Company recognizes revenue in connection with the sale of these products when persuasive evidence of an arrangement exists, the service has been rendered or product delivery has occurred, the price is fixed or readily determinable and collectability of the sale is reasonably assured.



	Convertible Instruments	The Company requires all of its product sales to be supported by evidence of a sale transaction that clearly indicates the selling price to the customer, shipping terms and payment terms. Evidence of an arrangement generally consists of a contract or purchase order approved by the customer. The Company recognizes revenue at the time in which it receives a confirmation that the goods were either tendered at their destination, when shipped “FOB destination,” or transferred to a shipping agent, when shipped “FOB shipping point.” Delivery to the customer is deemed to have occurred when the customer takes title to the product. Generally, title passes to the customer upon shipment, but could occur when the customer receives the product based on the terms of the agreement with the customer. The selling prices of all goods that the Company sells are fixed, and agreed to with the customer, prior to shipment.



	The Company applies the accounting standards for derivatives and hedging and for distinguishing liabilities from equity when accounting for hybrid contracts that feature conversion options. The accounting standards require 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 includes circumstances in which (i) 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, (ii) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (iii) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument.	In the event a sale is made to a customer under circumstances in which collectability is not reasonably assured, the Company either requires the customer to remit payment prior to shipment or defers recognition of the revenue until payment is received. The Company maintains a reserve for amounts which may not be collectible due to risk of credit losses. The Company’s sales typically do not include multiple deliverable arrangements.



	The derivative is subsequently marked to market at each reporting date based on current fair value, with the changes in fair value reported in the results of operations.	Long-Lived Assets



	Conversion options that contain variable settlement features such as provisions to adjust the conversion price upon subsequent issuances of equity or equity linked securities at exercise prices more favorable than that featured in the hybrid contract generally result in their bifurcation from the host instrument.	Long-lived assets, such as property and equipment, are evaluated for impairment whenever events or changes in circumstances indicate the carrying value of an asset may not be recoverable in accordance with ASC 360-10-35-17 through 35-35 "Measurement of an Impairment Loss." The Company assesses the impairment of the assets based on the undiscounted future cash flow the assets are expected to generate compared to the carrying value of the assets. If the carrying amount of the assets is determined not to be recoverable, a write-down to fair value is recorded. Management estimates future cash flows using assumptions about expected future operating performance. Management's estimates of future cash flows may differ from actual cash flow due to, among other things, technological changes, economic conditions or changes to the Company's business operations.



The Company accounts for convertible debt instruments when the Company has determined that the embedded conversion options should not be bifurcated from their host instruments in accordance with ASC 470-20 “Debt with Conversion and Other Options”. 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. See Note 5.	Property and Equipment



Debt discount and amortization of debt discount	Property and equipment consisting of furniture and fixtures is stated at cost. The costs of additions and betterments are capitalized and expenditures for repairs and maintenance are expensed in the period incurred. When items of property and equipment are sold or retired, the related costs and accumulated depreciation are removed from the accounts and any gain or loss is included in income. Depreciation of property and equipment is provided utilizing the straight-line method over the estimated useful life of the respective asset as follows:



Debt discount represents the fair value of embedded conversion options of various convertible debt instruments and attached convertible equity instruments issued in connection with debt instruments. The debt discount is amortized over the earlier of (i) the term of the debt or (ii) conversion of the debt, using the straight-line method which approximates the interest method. The amortization of debt discount is included as a component of other expenses in the accompanying statements of operations.		Equipment	5 years
		Furniture and fixtures	3 to 5 years


Income Taxes	Depreciation expense for the year ended December 31, 2013 and 2012 was $585 and $99, respectively.

	Inventory

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 year 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.

	Inventory is valued at the lower of cost or market with cost determined using the first-in, first-out method and with market defined as the lower of replacement cost or realizable value. Inventory is comprised principally of raw materials.

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 de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company will classify as income tax expense any interest and penalties. The Company has no material uncertain tax positions for any of the reporting periods presented. Generally, the tax authorities may examine the partnership/corporate tax returns for three years from the date of filing.

	Convertible Instruments

Stock-Based Compensation

	The Company applies the accounting standards for derivatives and hedging and for distinguishing liabilities from equity when accounting for hybrid contracts that feature conversion options. The accounting standards require 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 includes circumstances in which (i) 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, (ii) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (iii) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument.

The Company accounts for share-based awards exchanged for employee services at the estimated grant date fair value of the award. The Company estimates the fair value of employee stock options using the Black-Scholes option pricing model. The Company amortizes the fair value of employee stock options on a straight-line basis over the requisite service period of the awards. Compensation expense includes the impact of an estimate for forfeitures for all stock options.

	The derivative is subsequently marked to market at each reporting date based on current fair value, with the changes in fair value reported in the results of operations.

The Company accounts for equity instruments issued to non-employees at their fair value on the measurement date. The measurement of stock-based compensation is subject to periodic adjustment as the underlying equity instrument vests or becomes non-forfeitable. Non-employee stock-based compensation charges are amortized over the vesting period or as earned.

	Conversion options that contain variable settlement features such as provisions to adjust the conversion price upon subsequent issuances of equity or equity linked securities at exercise prices more favorable than that featured in the hybrid contract generally result in their bifurcation from the host instrument.

Net Loss per Share

	The Company accounts for convertible debt instruments when the Company has determined that the embedded conversion options should not be bifurcated from their host instruments in accordance with ASC 470-20 “Debt with Conversion and Other Options”. 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. See Note 5.

Basic loss per share was computed using the weighted average number of common shares outstanding. Diluted loss per share includes the effect of diluted common stock equivalents. Potentially dilutive securities realizable from the exercise of 1,396,139 warrants as of March 31, 2014, were excluded from the computation of diluted net loss per share because the effect of their inclusion would have been anti-dilutive. As of March 31, 2013 there were no potentially dilutive securities.

	Derivative financials instruments

Research and Development

	The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. For stock-based derivative financial instruments, the Company uses the Black-Scholes option valuation model to value the derivative instruments at inception and on subsequent valuation dates. The conversion feature embedded within Company’s convertible note payable does not have fixed settlement provisions as the conversion price varies based on the trading price of the Company’s common stock and the potential number of common shares to be issued upon conversion is indeterminable up to a maximum of 120,000 shares of common stock. In addition, the warrants issued in connection with the Offering (as defined in Note 8) do not have fixed settlement provisions as their exercise prices may be lowered if the Company conducts an offering in the future at a price per share below the exercise price of the warrants. Accordingly, the conversion feature and warrants have been recognized as derivative instruments. Although the Company determined the conversion feature and warrants both include a implied downside protection feature, it performed a Monte-Carlo simulation and concluded that the difference in value between the Monte-Carlo simulation and the Black-Scholes valuation model is de minimis and the use of the Black-Scholes valuation model is considered to be a reasonable method to value each instrument. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. (See Note 6.)

Research and development costs consist of expenditures incurred during the course of planned research and investigation aimed at the discovery of new knowledge, which will be useful in developing new products or processes. The Company expenses all research and development costs as incurred.

	Debt discount and amortization of debt discount



	Debt discount represents the fair value of embedded conversion options of various convertible debt instruments and attached convertible equity instruments issued in connection with debt instruments. The debt discount is amortized over the earlier of (i) the term of the debt or (ii) conversion of the debt, using the straight-line method which approximates the interest method. The amortization of debt discount is included as a component of other expenses in the accompanying statements of operations.



	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 year 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 de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company will classify as income tax expense any interest and penalties. The Company has no material uncertain tax positions for any of the reporting periods presented. Generally, the tax authorities may examine the partnership/corporate tax returns for three years from the date of filing. All periods are open for examination since the Company is still in the process of filing its tax returns for all periods. Therefore, the Company’s net operating loss carryovers will not be available to offset future taxable income, if any, until the returns are filed.



	Stock-Based Compensation



	The Company accounts for share-based awards exchanged for employee services at the estimated grant date fair value of the award. The Company estimates the fair value of employee stock options using the Black-Scholes option pricing model. The Company amortizes the fair value of employee stock options on a straight-line basis over the requisite service period of the awards. Compensation expense includes the impact of an estimate for forfeitures for all stock options.



	The Company accounts for equity instruments issued to non-employees at their fair value on the measurement date. The measurement of stock-based compensation is subject to periodic adjustment as the underlying equity instrument vests or becomes non-forfeitable. Non-employee stock-based compensation charges are amortized over the vesting period or as earned.



	Net Loss per Share



	Basic loss per share was computed using the weighted average number of common shares outstanding. Diluted loss per share includes the effect of diluted common stock equivalents. Potentially dilutive securities realizable from the exercise of 454,600 warrants and from the conversion of the Company’s notes payable into 50,000 shares of common stock as of December 31, 2013, respectively, were excluded from the computation of diluted net loss per share because the effect of their inclusion would have been anti-dilutive. As of December 31, 2012 there were no potentially dilutive securities.



	Research and Development



	Research and development costs consist of expenditures incurred during the course of planned research and investigation aimed at the discovery of new knowledge, which will be useful in developing new products or processes. The Company expenses all research and development costs as incurred.



	Recent Accounting Pronouncements



	The Financial Accounting Standards Board (“FASB”) has issued Accounting Standards Update (“ASU”) No. 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force). The amendments in this ASU state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does

	Recent Accounting Pronouncements, Continued



	not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. For nonpublic entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2014. Early adoption is permitted. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial position and results of operations.

ACCRUED_EXPENSES

ACCRUED EXPENSES	3 Months Ended					12 Months Ended
ACCRUED EXPENSES	Mar. 31, 2014					Dec. 31, 2013
Payables and Accruals [Abstract]	'					'
Accrued Expenses	'					'

	Note 4 - Accrued Expenses					Note 4 – Accrued Expenses



	Accrued expenses consist of the following:					Accrued expenses and other current liabilities consist of the following:



		March 31,		December 31,			December 31,
		2014		2013			2013		2012
	Salaries	$	23,653	$	18,750	Salaries	$	18,750	$	16,000
	Reimbursable expenses		1,504		196	Reimbursable expenses		196		27,334
	Consulting fees		–		18,574	Consulting fees		18,574		5,698
	Royalty fees		–		35,000	Royalty fees		35,000		20,000
	Investment banking fees		–		45,000	Investment banking fees		45,000		–
	Interest expense - convertible note		–		17,497	Interest expense - convertible note		17,497		247
	Totals	$	25,157	$	135,017	Totals	$	135,017	$	69,279

CONVERTIBLE_NOTES_PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended	12 Months Ended
CONVERTIBLE NOTES PAYABLE	Mar. 31, 2014	Dec. 31, 2013
Debt Disclosure [Abstract]	'	'
CONVERTIBLE NOTES PAYABLE	'	'

	Note 5 - Convertible Notes Payable	Note 5 – Convertible Notes Payable



	On December 13, 2012, the Company received approval from Connecticut Innovations, Inc. (“CII”) for a Convertible Note (the “Note”) in the amount of $150,000 The Company received the first tranche of $75,000 on December 21, 2012, and the second tranche of $75,000 on January 31, 2013. The Note’s maturity date was December 21, 2014.	On December 13, 2012, the Company received approval from Connecticut Innovations, Inc. (“CII”) for a Convertible Note (the “Note”) in the amount of $150,000 The Company received the first tranche of $75,000 on December 21, 2012, and the second tranche of $75,000 on January 31, 2013. As of December 31, 2013, the Company has accrued $17,497 in interest in connection with the Note. The Note’s maturity date is December 21, 2014.



	The Company received notice on February 11, 2014 from CII regarding converting their outstanding convertible note of $150,000, along with accrued interest of $21,485, into common stock at a 25% discount to the Company’s closing stock price on February 17, 2014. Since February 17^th was a holiday the Company used its closing stock price on February 18, 2014. The Company issued 55,497 shares in full relief of its outstanding debt and accrued interest of $171,485.	The Note accrues interest at the annual rate of 12% and all principal and interest is repayable in full on December 21, 2014 if it has not been converted. CII has the option to convert the outstanding principal and interest on the Note into shares of the Company’s common stock at a discount of 25% of the Company’s common stock price, but not less than $1.25 as agreed by the two parties. In accordance with ASC 470, “Accounting for Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios,” the Note is considered to have a beneficial conversion feature as the effective conversion price will be less than the Company’s stock price. In addition, in accordance with ASC 815 the conversion feature is considered to be a derivative instrument as the conversion price varies based on the trading price of the Company’s common stock and the potential number of common shares to be issued upon conversion is variable up to a maximum of 120,000 shares. At December 31, 2013, the note payable is convertible into 50,000 shares of the Company’s common stock.



	Since the Note was converted on February 18, 2014, the Company re-measured the conversion feature liability associated with the convertible note payable on that date. The Company recorded an unrealized gain on the change in the fair value of the conversion feature liability of $20,218 for the three months ended March 31, 2014 (See Note 7) and reclassified the re-measured conversion feature of $98,722 to additional paid in capital. Since the Note was converted the remaining unamortized portion of the debt discount of $26,755 was expensed during the three months ended March 31, 2014.	The conversion feature embedded in the note payable was triggered once the Company completed a qualified financing, as defined in the note agreement. The Company determined that a qualified financing occurred during the second quarter of 2013 in connection with the issuance of the registered units under its initial registration statement (See Note 8). As a result, the Company recorded a conversion feature liability and a corresponding debt discount of $44,966 on the accompanying consolidated balance sheet on the date the qualified financing was determined to have occurred.



		The unrealized loss on the change in the fair value of the conversion feature liability was determined to be $73,974 for the year ended December 31, 2013 (See Note 6). Amortization expense relating to the Company’s debt discount for the year ended December 31, 2013 was $18,211.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY

3 Months Ended

12 Months Ended

Mar. 31, 2014

Dec. 31, 2013

Equity [Abstract]

8. STOCKHOLDERS' DEFICIENCY

Note 6 - Stockholders' Equity

Note 8 – Stockholders’ Deficiency

On January 13, 2014, the Company closed a “best efforts” private offering of $1,000,000 (the “Offering”) with a group of accredited investors (the “Purchasers”) and the Company exercised the oversubscription amount allowed in the Offering of $350,000, for total gross proceeds to the Company of $1,350,000 before deducting placement agent fees and other expenses. Pursuant to a securities purchase agreement with the Purchasers (the “Purchase Agreement”), the Company issued to the Purchasers (i) 415,387 shares (the “Shares”) of the Company’s common stock, par value, $0.0001 (the “Common Stock”) and (ii) 1,350,000 warrants (the “Warrants”) to purchase shares (the “Warrant Shares” and together with the Shares and the Warrants, the “Securities”) of the Company’s Common Stock at an exercise price of $3.25 per share. In connection with the Offering, 138,463 units were sold at the end of December of 2013 and 276,924 units were sold in January 2014, all at $3.25 per unit. As a result, the Company received aggregate gross proceeds of $450,000 in December 2013 from the issuance of 138,463 shares of common stock and 450,000 warrants, and the Company received $900,000 in January 2014 from the issuance of 276,924 shares of common stock and 900,000 warrants. Costs incurred associated with the Offering in December 2013 and January 2014 were $56,820 and $100,006, respectively. In January 2014, the placement agent received 41,539 warrants from the Offering.

Pursuant to the Purchase Agreement, the Company’s founders who are members of management (the “Founders”) agreed to cancel a corresponding number of shares to those Shares issued in the Offering and place in escrow a corresponding number of shares to be cancelled for each Warrant Share issued. As a result, the Founders retired 138,463 and 276,924 shares of common stock in December 2013 and January 2014, respectively.

Common Stock Issuances

The Warrants are exercisable for a period of five years from the original issue date. The initial exercise price with respect to the Warrants was $3.25 per share. On the date of issuance, the warrants were recognized as derivative liabilities as they did not have fixed settlement provisions because their exercise prices could be lowered if the Company was to issue securities at a lower price in the future. As a result, the Company recorded $3,431,541 as derivative liability- warrants on the condensed consolidated balance sheet on January 13, 2014.

On February 21, 2014, the Company amended the terms of the 1,359,539 warrants issued in the offering to eliminate the anti-dilution provision and to lower the exercise price of the warrants from $3.25 to $3.00. As a result of the warrant modifications, the Company re-measured the warrant liability on the modification date and recorded an unrealized loss on derivative liabilities of $1,074,795 and reclassified the aggregate re-measured value of the warrants of $6,136,361 to additional paid in capital. See Note 7.

During the first quarter of 2013, the Company issued 204,000 shares of common stock at $0.25 per share in a private placement and received net proceeds of $51,000.

The following table summarizes the Company's warrants outstanding at March 31, 2014:

Weighted

Average

On May 10, 2013, a registration statement under the Securities Act of 1933 with respect to a public offering of 1,000,000 Units at $1.00 per unit consisting of one share of common stock and one warrant to purchase one share of common stock was declared effective by the U.S. Securities and Exchange Commission. The warrants have an exercise price of $1.00 per share and a term of three years and contain customary anti-dilution provisions. During the year ended December 31, 2013, the Company sold 304,600 Units and has received proceeds of $304,600, less offering costs of approximately $109,000.

Average

Remaining

Number of

Exercise

Life

Intrinsic

Warrants

Price

In Years

Value

Outstanding at December 31, 2013

454,600

3.25

4.97

436,416

On January 13, 2014, the Company closed a “best efforts” private offering of $1,000,000 (the “Offering”) with a group of accredited investors (the “Purchasers”) and the Company exercised the oversubscription amount allowed in the Offering of $350,000, for total gross proceeds to the Company of $1,350,000 before deducting placement agent fees and other expenses. Pursuant to a securities purchase agreement with the Purchasers (the “Purchase Agreement”), the Company issued to the Purchasers (i) 415,387 shares (the “Shares”) of the Company’s common stock, par value, $0.0001 (the “Common Stock”) and (ii) 1,350,000 warrants (the “Warrants”) to purchase shares (the “Warrant Shares” and together with the Shares and the Warrants, the “Securities”) of the Company’s Common Stock at an exercise price of $3.25 per share. In connection with the Offering, 138,463 units were sold at the end of December of 2013 and 276,924 units were sold in January 2014, all at $3.25 per unit. As a result, the Company received aggregate gross proceeds of $450,000 in December 2013 from the issuance of 138,463 shares of common stock and 450,000 warrants, and the Company received $900,000 in January 2014 from the issuance of 276,924 shares of common stock and 900,000 warrants. Costs incurred associated with the Offering in December 2013 were $56,820. In January 2014, the placement agent received 41,539 warrants from the Offering.

Issued in connection with offering

941,539

4.97

903,877

Exercised

–

Cancelled

–

Outstanding at March 31, 2014

1,396,139

4.97

1,340,293

The Warrants are exercisable for a period of five years from the original issue date. The exercise price with respect to the Warrants is $3.25 per share. The exercise price for the Warrants is subject to adjustment upon certain events, such as stock splits, combinations, dividends, distributions, reclassifications, mergers or other corporate change and dilutive issuances. See Note 6.

Exercisable at March 31, 2014

1,396,139

4.97

1,340,293

On January 4, 2013, a majority the Company’s stockholders approved by written consent the Company’s 2013 Long-Term Stock Incentive Plan (“LTIP”). The maximum aggregate number of shares of common stock that may be issued under the LTIP, including stock awards and stock appreciation rights, is limited to 10% of the shares of common stock outstanding on the first business or trading day of any fiscal year, which is 2,193,782 at January 1, 2014. During the three months ended March 31, 2014, the Company issued 3,789 restricted shares under the plan to three non-executive directors with an aggregate fair value of $15,000.

In connection with the sale of the Shares and Warrants, the Company entered into a registration rights agreement (the “Registration Rights Agreement”) with the Purchasers, pursuant to which the Company agreed to register the Shares and the shares of our Common Stock underlying the Warrants (the “Registrable Securities”) on a Form S-1 registration statement (the “Registration Statement”) to be filed with the SEC on the earlier of February 25, 2014 or within 3 business days following the filing of our Annual Report on Form 10-K for the year ended December 31, 2013 (the “Filing Date”) and to cause the Registration Statement to be declared effective under the Securities Act within 90 days following the Filing Date (the “Required Filing Date”). If the Registration Statement is not filed by the Filing Date or declared effective by the Required Effective Date, the Company is required to pay partial liquidated damages to each Purchaser in the amount equal to 2% for the purchase price paid for the Shares and Warrants then owned by such Purchaser for each 30-day period for which the Company is non-compliant.

During the year ended December 31, 2012, the Company issued 632,000 shares of common stock at $0.25 per share and received proceeds of $158,000.

During the year ended December 31, 2012, the founders of 3D-ID contributed $4,300 to fund the Company’s activities.

Common Stock Purchase Warrants

During the year ended December 31, 2013, the Company received $300,000 in net proceeds from the exercise of 300,000 warrants from holders of the units.

The following table summarizes the Company's warrants outstanding at December 31, 2013:

Weighted

Average

Remaining

Number of

Exercise

Life

Intrinsic

Warrants

Price

In Years

Value

Outstanding at December 31, 2012

–

Issued

754,600

2.34

–

Exercised

(300,000

)

–

Cancelled

–

Outstanding at December 31, 2013

454,600

3.23

4.97

351,300

Exercisable at December 31, 2013

454,600

3.23

4.97

351,300

Long-Term Stock Incentive Plan

On January 4, 2013, a majority the Company’s stockholders approved by written consent the Company’s 2013 Long-Term Stock Incentive Plan (“LTIP”). The maximum aggregate number of shares of common stock that may be issued under the LTIP, including stock awards and stock appreciation rights, is limited to 10% of the shares of common stock outstanding on the first business or trading day of any fiscal year, which is 2,193,782 at December 31, 2013. During the year ended December 31, 2013, the Company issued 48,833 restricted shares under the plan to two non-executive directors with an aggregate fair value of $30,000. During the year ended December 31, 2013, the Company issued 100,000 shares with an aggregate value of $100,000 to four non-executive employees. At December 31, 2013, a total of 148,833 shares have been issued from the Plan and 2,044,949 are available to be issued.

DERIVATIVE_LIABILITIES

DERIVATIVE LIABILITIES

3 Months Ended

12 Months Ended

Mar. 31, 2014

Dec. 31, 2013

Derivative Instruments and Hedging Activities Disclosure [Abstract]

6. DERIVATIVE LIABILITIES

Fair valueof financial instruments is defined as an exit price, which is the price that would be received upon sale of an asset or paidupon transfer of a liability in an orderly transaction between market participants at the measurement date. The degree of judgmentutilized in measuring the fair value of assets and liabilities generally correlates to the level of pricing observability. Financialassets and liabilities with readily available, actively quoted prices or for which fair value can be measured from actively quotedprices in active markets generally have more pricing observability and require less judgment in measuring fair value. Conversely,financial assets and liabilities that are rarely traded or not quoted have less price observability and are generally measuredat fair value using valuation models that require more judgment. These valuation techniques involve some level of management estimationand judgment, the degree of which is dependent on the price transparency of the asset, liability or market and the nature of theasset or liability. The Company has categorized its financial assets and liabilities measured at fair value into a three-levelhierarchy.

Note 7 – Derivative liabilities

The conversionfeature embedded within the Company’s convertible notes payable and the warrants issued in connection with the Offering(as defined in Note 8) do not have fixed settlement provisions because the conversion and exercises prices may be lowered if theCompany issues securities at lower prices in the future.

The derivativeliabilities were valued using the Black-Scholes option valuation model and the following weighted average assumptions on the followingdates:

Fair value of financial instruments is defined as an exit price, which is the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date. The degree of judgment utilized in measuring the fair value of assets and liabilities generally correlates to the level of pricing observability. Financial assets and liabilities with readily available, actively quoted prices or for which fair value can be measured from actively quoted prices in active markets generally have more pricing observability and require less judgment in measuring fair value. Conversely, financial assets and liabilities that are rarely traded or not quoted have less price observability and are generally measured at fair value using valuation models that require more judgment. These valuation techniques involve some level of management estimation and judgment, the degree of which is dependent on the price transparency of the asset, liability or market and the nature of the asset or liability. The Company has categorized its financial assets and liabilities measured at fair value into a three-level hierarchy.

25-May-13

31-Dec-13

Embedded Conversion Feature and Warrant Liability:

Risk-free interest rate

0.3

Expected volatility

91.17

123.54

The conversion feature embedded within the Company’s convertible notes payable and the warrants issued in connection with the Offering (as defined in Note 6) did not have fixed settlement provisions on their respective issuance dates as the conversion and exercises prices could have been lowered if the Company would have issued securities at lower prices.

Expected life (in years)

1.6

4.59

Expected dividend yield

–

Number of shares

120,000

500,000

Fair value

44,966

1,650,243

The derivative liabilities were valued using the Black-Scholes option valuation model and the following weighted average assumptions on the following dates:

The risk-freeinterest rate was based on rates established by the Federal Reserve. Since the Company’s stock has not been publicly tradedfor a sufficiently long period of time, the Company is utilizing an expected volatility figure based on a review of the historicalvolatilities, over a period of time, equivalent to the expected life of the instrument being valued, of similarly positioned publiccompanies within its industry. The expected life of the conversion feature was determined by the maturity date of the Note andthe expected life of the warrants was determined by their expiration dates. The expected dividend yield was based upon the factthat the Company has not historically paid dividends on its common stock, and does not expect to pay dividends on its common stockin the future.

Fair Value Measurement

21-Feb-14

18-Feb-14

14-Jan-14

31-Dec-13

Embedded Conversion Feature and Warrant Liability:

Valuation Hierarchy

Risk-free interest rate

0.30%

ASC 820,“Fair Value Measurements and Disclosures,” establishes a valuation hierarchy for disclosure of the inputs to valuationused to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows. Level 1 inputs are quotedprices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assetsand liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly throughmarket corroboration, for substantially the full term of the financial instrument. Level 3 inputs are unobservable inputs basedon the Company’s own assumptions used to measure assets and liabilities at fair value. A financial asset or liability’sclassification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement.

Expected volatility

124%

123%

123.54%

Expected life (in years)

4.9

0.75

4.59

The followingtable provides the liabilities carried at fair value measured on a recurring basis as of December 31, 2013:

Expected dividend yield

–

Number of shares

1,391,539

55,497

941,539

500,000

Fair Value Measurements at December 31, 2013

Fair value

6,037,639

98,722

3,431,541

1,650,243

Total

Quoted

Significant

Carrying

prices in

other

unobservable

Value at

active

observable

inputs

31-Dec-13

markets

inputs

(Level 3)

The risk-free interest rate was based on rates established by the Federal Reserve. Since the Company’s stock has not been publicly traded for a sufficiently long period of time, the Company is utilizing an expected volatility figure based on a review of the historical volatilities, over a period of time, equivalent to the expected life of the instrument being valued, of similarly positioned public companies within its industry. The expected life of the conversion feature was determined by the maturity date of the Note and the expected life of the warrants was determined by their expiration dates. The expected dividend yield was based upon the fact that the Company has not historically paid dividends on its common stock, and does not expect to pay dividends on its common stock in the future.

(Level 1)

(Level 2)

Derivative liabilities

1,650,243

–

1,650,243

The carryingamounts of cash, inventory, prepaid expenses, accounts payable and accrued liabilities approximate their fair value due to theirshort maturities. The Company’s other financial instruments include its convertible notes payable obligations. The carryingvalue of these instruments approximate fair value, as they bear terms and conditions comparable to market, for obligations withsimilar terms and maturities. The Company measures the fair value of financial assets and liabilities based on the exchange pricethat would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous marketfor the asset or liability in an orderly transaction between market participants on the measurement date. The Company maximizesthe use of observable inputs and minimizes the use of unobservable inputs when measuring fair value.

Fair Value Measurement

Level 3 liabilitiesare valued using unobservable inputs to the valuation methodology that are significant to the measurement of the fair value ofthe derivative liabilities. For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company’saccounting department, who reports to the Principal Financial Officer, determines its valuation policies and procedures. The developmentand determination of the unobservable inputs for Level 3 fair value measurements and fair value calculations are the responsibilityof the Company’s accounting department and are approved by the Principal Financial Officer.

Level3 Valuation Techniques

Valuation Hierarchy

Level 3 financialliabilities consist of the conversion feature liability and common stock purchase warrants for which there are no current marketfor these securities such that the determination of fair value requires significant judgment or estimation. Changes in fair valuemeasurements categorized within Level 3 of the fair value hierarchy are analyzed each period based on changes in estimates orassumptions and recorded as appropriate. A significant decrease in the volatility or a significant decrease in the Company’sstock price, in isolation, would result in a significantly lower fair value measurement.

ASC 820, “Fair Value Measurements and Disclosures,” establishes a valuation hierarchy for disclosure of the inputs to valuation used to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument. Level 3 inputs areunobservable inputs based on the Company’s own assumptions used to measure assets and liabilities at fair value. A financial asset or liability’s classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement.

As of December31, 2013, there were no transfers in or out of level 3 from other levels in the fair value hierarchy.

The followingtable sets forth a summary of the changes in the fair value of our Level 3 financial liabilities that are measured at fair valueon a recurring basis:

The following table provides the liabilities carried at fair value measured on a recurring basis as of March 31, 2014:

For the year ended

31-Dec-13

Beginning balance

–

Recognition of conversion feature liability

44,966

Fair Value Measurements at March 31, 2014

Recognition of derivative liability - warrants

1,531,303

Total

Quoted

Significant

Net unrealized loss on derivative liabilities

73,974

Ending balance

1,650,243

Carrying

prices in

other

unobservable

Value at

active

observable

inputs

31-Mar-14

markets

inputs

(Level 3)

(Level 1)

(Level 2)

Derivative liabilities

–

The carrying amounts of cash, inventory, prepaid expenses, accounts payable and accrued liabilities approximate their fair value due to their short maturities. The Company’s other financial instruments include its convertible notes payable obligations. The carrying value of these instruments approximate fair value, as they bear terms and conditions comparable to market, for obligations with similar terms and maturities. The Company measures the fair value of financial assets and liabilities based on 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. The Company maximizes the use of observable inputs and minimizes the use of unobservable inputs when measuring fair value.

Level 3 liabilities are valued using unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the derivative liabilities. For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company’s accounting department, who reports to the Principal Financial Officer, determines its valuation policies and procedures. The development and determination of the unobservable inputs for Level 3 fair value measurements and fair value calculations are the responsibility of the Company’s accounting department and are approved by the Principal Financial Officer.

Level 3 Valuation Techniques

Level 3 financial liabilities consist of the conversion feature liability and common stock purchase warrants for which there are no current market for these securities such that the determination of fair value requires significant judgment or estimation. Changes in fair value measurements categorized within Level 3 of the fair value hierarchy are analyzed each period based on changes in estimates or assumptions and recorded as appropriate. A significant decrease in the volatility or a significant decrease in the Company’s stock price, in isolation, would result in a significantly lower fair value measurement.

As of March 31, 2014, there were no transfers in or out of level 3 from other levels in the fair value hierarchy.

The following table sets forth a summary of the changes in the fair value of our Level 3 financial liabilities that are measured at fair value on a recurring basis:

For the thee months ended

31-Mar-14

Beginning balance

1,650,243

Recognition of derivative liability - warrants

3,431,541

Net unrealized loss on derivative liabilities

1,074,795

Net unrealized gain on derivative conversion feature liabilities

(20,218

)

Adjustment to additional paid in capital upon conversion and modification

(6,136,361

)

Ending balance

–

ADVANCES_FROM_OFFICER

ADVANCES FROM OFFICER	12 Months Ended
ADVANCES FROM OFFICER	Dec. 31, 2013
Related Party Transactions [Abstract]	'
7. ADVANCES FROM OFFICER	'
7. ADVANCES FROM OFFICER	During theyear ended December 31, 2013, the Company received an aggregate of $64,000 of cash advances from an officer of the Company andmade aggregate repayments of $64,000. The advances were non-interest bearing and short-term in nature.

INCOME_TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
9. INCOME TAXES	'
	As of December31, 2013 and 2012, the Company had approximately $1,641,000 and $194,000, respectively, of US federal and state net operatingloss (“NOLs”) carryovers available to offset future taxable income, which expire beginning in 2033.

	In accordancewith Section 382 of the Internal Revenue Code, deductibility of the Company’s NOLs may be subject to an annual limitationin the event of a change of control. The Company has performed a preliminary evaluation and has determined that a change of controlhas not occurred as of December 31, 2013. The Company is still in the process of filing its tax returns for all periods. Therefore,the Company’s net operating loss carryovers will not be available to offset future taxable income, if any, until the returnsare filed.

	The income tax provision (benefit)consists of the following:

		December 31,
		2013			2012
	Current
	Federal	$	–		$	–
	State		–			–
			–			–
	Deferred
	Federal		(491,900	)		(66,000	)
	State		(71,500	)		(9,700	)
			(563,400	)		(75,700	)
	Change in valuation allowance		563,400			75,700
	Total income tax provision	$	–		$	–

	A reconciliation of the effectiveincome tax rate and the statutory federal income tax rate is as follows:

		December 31,
		2013			2012
	U.S. federal statutory rate		(34.00	)%		(34.00	)%
	State income tax rate, net of federal benefit		(4.95	)		(5.00	)
	Other permanent differences		2.47			–
	Less: valuation allowance		36.48			39
	Provision for income taxes		–	%		–	%

	In assessingthe realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of thedeferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation offuture taxable income during the periods in which temporary differences representing net future deductible amounts became deductible.Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategiesin making this assessment. After consideration of all of the information available, Management believes that significant uncertaintiesexists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance.For the year ended December 31, 2013 and 2012, the change in valuation allowance was $563,400 and $75,700.

	The tax effects of temporary differencesthat give rise to deferred tax assets are presented below:

		December 31,
		2013			2012
	Deferred tax assets:
	Net operating loss carryforward	$	639,100		$	75,700
	Derivative liability		10,421			–
	Total deferred tax assets before valuation allowance:	$	649,521		$	75,700
	Valuation allowance		(639,100	)		(75,700	)
	Deferred tax assets, net of valuation allowance		10,421			–

	Deferred tax liabilities:
	Convertible debt		(10,421	)		–
	Total deferred tax liabilities		(10,421	)		–

	Net deferred tax asset (liability)	$	–		$	–

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended				12 Months Ended
	Mar. 31, 2014				Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'				'
10. COMMITMENTS AND CONTINGENCIES	'				'
					LegalMatters
	Note 8 - Commitments and Contingencies
					From timeto time, the Company is subject to legal proceedings arising in the ordinary course of business. Such matters are subject to uncertaintiesand outcomes are not predictable with assurance. Management believes at this time, there are no ongoing matters that will havea material adverse effect on the Company's business, financial position, results of operations, or cash flows.

					Subsequentto the acquisition of 3D-ID, the Company licensed sixteen (16) U.S. patents. The Company does not generally conduct exhaustivepatent searches to determine whether the technology used in our products infringes patents held by third parties. The Companymay face claims by third parties that its products or technology infringe their patents or other intellectual property rightsin the future. Any claim of infringement could cause the Company to incur substantial costs defending against the claim, evenif the claim is invalid, and could distract the attention of the Company’s management. If any of the Company’s productsare found to violate third-party proprietary rights, it may be required to pay substantial damages.
	Legal Matters
					Commitments

					Around thedate of the Acquisition the Company signed a licensing agreement with Aellipsys Holdings, Inc., an unrelated party, which granted3D-ID a perpetual sub-licensable, non-exclusive, worldwide license to use their intellectual property, including, but not limitedto, those of GeoMetrix, Inc., which has 18 patents in the field of 3D facial recognition and Active ID systems for access controland identification of individuals. 3D-ID is required to pay Aellipsys Holdings a royalty for each product manufactured, sold andinstalled at a customer by 3D-ID equal to two thousand dollars ($2,000). An additional royalty of ten percent (10%) is payableon recurring revenues from the same installation. The term of the initial agreement is five years. During the years ended December31, 2013 and 2012 the Company paid $0 and $10,000, respectively, in royalty payments to GeoMetrix, Inc.
	From time to time, the Company is subject to legal proceedings arising in the ordinary course of business. Such matters are subject to uncertainties and outcomes are not predictable with assurance. Management believes at this time, there are no ongoing matters that will have a material adverse effect on the Company's business, financial position, results of operations, or cash flows.
					On August19, 2011, the Company signed a licensing agreement with Technest Holdings, Inc. and Genex Technologies, Inc., which granted 3D-IDa perpetual sub-licensable, exclusive, worldwide license to use their intellectual property in U.S. Federal and State markets,and a non-exclusive license in all other markets. The Company’s Chief Executive Officer (“CEO”) is a stockholderof and was the former CEO of Technest Holdings, Inc. In consideration of the license of rights affected by this Agreement, 3D-IDis obligated to pay Technest a royalty equal to 5% of net sales with a minimum royalty of $15,000 during the first two years and$20,000 for each contract year thereafter. For the years ended December 31, 2013 and 2012, the Company incurred $15,000 each year,in connection with the agreement. As of December 31, 2013, $35,000 of minimum royalties are included in accrued expenses in theconsolidated balance sheet in connection with the agreement.

					InOctober 2012, the Company entered into an agreement with a consultant to provide public relations and marketing services tothe Company for a period of three months. Pursuant to the agreement, the Company agreed to pay the consultant a monthly cashfee of $5,000 and to issue the consultant shares of common stock per month with a fair value of $10,000 as compensation forservices provided. During the year, the Company and the consultant verbally extended the agreement until October 30, 2013,with the same terms and conditions. The Company entered into a new agreement on November 1, 2013 for a period of six monthsand agreed to pay the consultant a monthly cash fee of $5,000.
	Subsequent to the acquisition of 3D-ID, the Company licensed sixteen (16) U.S. patents. The Company does not generally conduct exhaustive patent searches to determine whether the technology used in our products infringes patents held by third parties. The Company may face claims by third parties that its products or technology infringe their patents or other intellectual property rights in the future. Any claim of infringement could cause the Company to incur substantial costs defending against the claim, even if the claim is invalid, and could distract the attention of the Company’s management. If any of the Company’s products are found to violate third-party proprietary rights, it may be required to pay substantial damages.
					Duringthe year ended December 31, 2013, the Company issued 165,744 shares of common stock with an aggregate fair value of $90,000 andpaid $60,000 in cash as compensation for services provided from January 1, 2013 to December 31, 2013.In addition the consultant was paid $41,875 for additional marketing services.

					InNovember 2012, the Company entered into an agreement with a technology consulting firm to provide strategic marketing andsales services to the Company with respect to developing business opportunities with the Federal Government through March2013. Pursuant to the agreement, the Company agreed to pay the consultant a monthly cash fee of $5,500 and a sales commissionof 5% on executed contracts. The agreement ended in May, 2013. For the years ended December 31, 2013 and 2012, the Companyincurred expenses in connection with this agreement of $11,000 and $5,500, respectively.
	Commitments
					InJanuary 2013, the Company entered into an agreement with a consultant to provide business development services to the Companyfor a period of three months. Pursuant to the agreement, the Company issued the consultant 20,000 shares of common stock withan aggregate fair value of $5,000. Thecompany also entered into an agreement with the same consultant for additional services ending December 31, 2013 in the amountof $65,000 in cash and 4,878 shares of common stock with a fair value of $20,000.

					In January2013, the Company entered into an agreement with a development and manufacturing company to provide samples of the Company’ssmart card design for an aggregate of $150,000. Unless terminated early, the agreement will continue in full force and effectuntil the samples have been delivered to the Company. During the year ended December 31, 2013 the Company paid $125,000 and samplesare currently in the process of being built.
	On August 19, 2011, the Company signed a licensing agreement with Technest Holdings, Inc. and Genex Technologies, Inc., which granted 3D-ID a perpetual sub-licensable, exclusive, worldwide license to use their intellectual property in U.S. Federal and State markets, and a non-exclusive license in all other markets. The Company’s Chief Executive Officer (“CEO”) is a stockholder of and was the former CEO of Technest Holdings, Inc. In consideration of the license of rights affected by this Agreement, 3D-ID is obligated to pay Technest a royalty equal to 5% of net sales. To date, no royalties have been paid. Since the Technest patents do not constitute part of the Company’s core intellectual property in its present or anticipated future product offerings it has decided to forgo the exclusive rights to the Technest patents. As a result the Company reversed an accrual of $35,000 which represented a minimum royalty to maintain certain exclusive rights. The Company retains a perpetual non-exclusive worldwide license to these patents.
					In July 2013,the Company entered into an agreement with a consultant to provide public relations and marketing services to the Company fora period of six months. Pursuant to the agreement, the Company agreed to pay the consultant a monthly cash fee of $4,000 and toissue the consultant 4,000 shares of common stock per month as compensation for services provided. Commencing September 16, 2013,the agreement was amended to a monthly cash fee of $4,000 and to issue the consultant $4,000 in shares of common stock per month.During the year ended December 31, 2013, the consultant was issued 13,767 shares with an aggregate fair value of $42,240.

					In August2013, the Company entered into an agreement with a consultant to provide public relations and marketing services to the Companyfor a period of three months. Pursuant to the agreement, the Company issued the consultant 24,000 shares of common stock withan aggregate fair value of $24,000 as compensation for services provided.
	In October 2012, the Company entered into an agreement with a consultant to provide public relations and marketing services to the Company for a period of three months. Pursuant to the agreement, the Company agreed to pay the consultant a monthly cash fee of $5,000 and to issue the consultant shares of common stock per month with a fair value of $10,000 as compensation for services provided. The Company entered into a new agreement with this consultant on November 1, 2013 for a period of six months and agreed to pay the consultant a monthly cash fee of $5,000. During the three months ended March 31, 2014 the Company paid the consultant $15,000 pursuant to this agreement. During the quarter ended March 31, 2013, 120,000 shares of common stock with a fair value of $30,000 as compensation for services provided from January 1, 2013, to March 31, 2013, were issued on March 31, 2013.
					On October16, 2013, the Company entered into a lease agreement for office space in Palm Bay, Florida. The term of the lease is for threeyears with a monthly rent of $1,250 per month in the first year, increasing 3% annually thereafter. The Company’s rent expensein 2013 was not material, however, it is obligated to pay $15,000 in 2014, 15,450 in 2015 and 15,914 in 2016, for a total remaininglease commitment as of December 31, 2013 of $46,364.

					On November7, 2013, the Company entered into a three-year distribution and supply agreement with Voice of Big Data Solutions, Pvt. Ltd. (“VOBD”)for the distribution of the Company’s 3D facial recognition products in India and Sri Lanka on an exclusive basis and TheMiddle East and Singapore on a non-exclusive basis. The agreement is subject to termination at any time after the initial three-yearterm by either the Company or VOBD upon sixty (60) days written notice.
	In January 2013, the Company entered into an agreement with a development and manufacturing company to provide samples of the Company’s smart card design for an aggregate of $150,000. Unless terminated early, the agreement will continue in full force and effect until the samples have been delivered to the Company. During the three months ended March 31, 2014 and 2013 the Company paid $0 and $125,000 in consulting fees pursuant to this agreement.
					EmploymentAgreement

					EffectiveOctober 1, 2012, Nxt-ID entered into an employment agreement with its Chief Executive Officer. The employment agreement providesfor:
	In July 2013, the Company entered into an agreement with a consultant to provide public relations and marketing services to the Company for a period of six months. Pursuant to the agreement, the Company agreed to pay the consultant a monthly cash fee of $4,000 and to issue the consultant 4,000 shares of common stock per month as compensation for services provided. Commencing September 16, 2013, the agreement was amended to a monthly cash fee of $4,000 and to issue the consultant $4,000 in shares of common stock per month. During the three months ending March 31, 2014, the consultant was issued 833 shares with an aggregate grant date fair value of $4,000.
						·	An initial term of 3 years beginning on October 1, 2012.

						·	A base salary of $150,000 per year, increasing to $300,000 per year
	On October 16, 2013, the Company entered into a lease agreement for office space in Palm Bay, Florida. The term of the lease is for three years with a monthly rent of $1,250 per month in the first year, increasing 3% annually thereafter. The Company incurred $3,750 and $0 of rent expense for the three months ended March 31, 2014 and 2013, respectively. Minimum lease payments for non-cancelable operating leases are as follows:
						·	Payment of all necessary and reasonable out-of-pocket expenses incurred by the executive in the performance of his duties under the agreement.

						·	Eligibility to participate in bonus or incentive compensation plans that may be established by the board of directors from time to time applicable to the executive's services.
	Future Lease Obligation
						·	Eligibility to receive equity awards as determined by the board of directors, or a committee of the board of directors, composed in compliance with the corporate governance standards of any applicable listing exchange.


	2014		$	11,622
	2015			15,496
	2016			15,496
	Total future lease obligation		$	42,614



	On November 7, 2013, the Company entered into a three-year distribution and supply agreement with Voice of Big Data Solutions, Pvt. Ltd. (“VOBD”) for the distribution of the Company’s 3D facial recognition products in India and Sri Lanka on an exclusive basis and the Middle East and Singapore on a non-exclusive basis. The agreement is subject to termination at any time after the initial three-year term by either the Company or VOBD upon sixty (60) days written notice.



	On January 6, 2014, the Company entered into an agreement with a business consulting firm to provide consulting services to the Company for a period of a year. Pursuant to the agreement, the Company agreed to pay the consultant a monthly cash fee of $5,000 and to issue the consultant $5,000 worth of restricted shares of common stock per month as compensation for services provided. During the three months ended March 31, 2014, the consultant was issued 3,403 shares with an aggregate grant date fair value of $15,000 and $15,000 in cash for a total aggregate consulting fee of $30,000.



	Employment Agreement



Effective October 1, 2012, Nxt-ID entered into an employment agreement with its Chief Executive Officer. The employment agreement provides for:



	·	An initial term of 3 years beginning on October 1, 2012.

	·	An initial base salary of $150,000 per year. In January 2014, upon the successful completion of the MobileWocket prototype, the salary was increased to $300,000 in accordance with the agreement.

	·	Payment of all necessary and reasonable out-of-pocket expenses incurred by the executive in the performance of his duties under the agreement.

	·	Eligibility to participate in bonus or incentive compensation plans that may be established by the board of directors from time to time applicable to the executive's services.

	·	Eligibility to receive equity awards as determined by the board of directors, or a committee of the board of directors, composed in compliance with the corporate governance standards of any applicable listing exchange.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended	12 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2014	Dec. 31, 2013
Subsequent Events [Abstract]	'	'
11. SUBSEQUENT EVENTS	'	'

	Note 9 - Subsequent Events	NOTE 11 - SUBSEQUENT EVENTS



	The Company evaluates events that have occurred after the balance sheet date but before the condensed consolidated financial statements are issued.	The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued.



	On April 29, 2014 the Company received $150,000 in connection with the exercise of 50,000 warrants into 50,000 shares of common stock at an exercise price of $3.00 per share. Upon exercise, pursuant to the Purchase Agreement, the Company’s Founders agreed to cancel a corresponding number of shares to be cancelled for each Warrant Share issued. As a result, the Founders retired 50,000 shares of common stock.	In January 2014, upon the successful completion of the Wocket prototype, the Chief Executive Officer’s salary was increased to $300,000 from $150,000 pursuant to his employment agreement.



		The Company received notice on February 11, 2014 from CII requesting the conversion of their outstanding convertible note of $150,000 and accrued interest of $21,485 into common stock on February 17, 2014. Since February 17^th was a holiday the Company utilized the trading price of its common stock on February 18, 2014 in order to calculate the number of common shares to issue to CII. The company will issue 55,497 shares in full relief of the outstanding debt of $171,485.

ADDITIONAL_EVENTS_OCCURRING_SU

ADDITIONAL EVENTS OCCURRING SUBSEQUENT TO THE DATE THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS WERE AVAILABLE	3 Months Ended
	Mar. 31, 2014
Additional Events Occurring Subsequent to the Date the Condensed Consolidated Financial Statements Were Available (Unaudited) [Abstract]	'
ADDITIONAL EVENTS OCCURRING SUBSEQUENT TO THE DATE THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS WERE AVAILABLE (UNAUDITED)	'
	NOTE 10 - ADDITIONAL EVENTS OCCURRING SUBSEQUENT TO THE DATE THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS WERE AVAILABLE (UNAUDITED)

	During the quarter ended June 30, 2014, the Company received $1,200,000 in connection with the exercise of 400,000 Warrants into 400,000 shares of common stock at an exercise price of $3.00 per share. Upon exercise, pursuant to the Purchase Agreement, the Company’s Founders agreed to cancel a corresponding number of shares to be cancelled for each Warrant Share issued. As a result, the Founders retired 400,000 shares of common stock.

	During the quarter ended June 30, 2014, the Company completed a private offering with a group of accredited investors (the “Purchasers”) who had previously participated in the Offering that occurred between December 30, 2013 and January 13, 2014 (as discussed in this Note 6) for total net proceeds to the Company of $4,000. Pursuant to a securities purchase agreement with the Purchasers, the Company issued to the Purchasers warrants (the “Warrants”) to purchase an aggregate of 400,000 shares (the “Shares”) of the Company’s common stock at an exercise price of $3.00 per share. The Warrants are exercisable for a period of five years from the original issue date. The exercise price for the Warrants is subject to adjustment upon certain events, such as stock splits, combinations, dividends, distributions, reclassifications, mergers or other corporate change. The Company determined that the effect of the issuance of the warrants was to induce the Purchasers to exercise warrants previously issued to them in the Offering and thus accounted for the issuance as an inducement.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Accounting Policies [Abstract]	'	'
Use of Estimates in the Financial Statements	'	'
		Useof Estimates in the Financial Statements
	Use of Estimates in the Financial Statements
		The preparationof financial statements in conformity with accounting principles generally accepted in the United States of America requires managementto make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assetsand liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reportingperiod. Actual results could differ from those estimates. The Company’s significant estimates and assumptions include thevaluation allowance relating to the Company’s deferred tax asset, the fair value of the Company’s stock, derivativefinancial instruments and stock-based compensation.


	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s significant estimates and assumptions include the valuation allowance relating to the Company’s deferred tax asset, the fair value of the Company’s stock, derivative financial instruments and stock-based compensation.
Principles of Consolidation	'	'
		Principlesof Consolidation
	Principles of Consolidation
		The consolidatedfinancial statements include the accounts of Nxt-ID and its wholly-owned subsidiary, 3D-ID. Intercompany balances and transactionshave been eliminated upon consolidation.


	The consolidated financial statements include the accounts of Nxt-ID and its wholly-owned subsidiary, 3D-ID. Intercompany balances and transactions have been eliminated upon consolidation.
Cash	'	'
		Cash

		The Companyconsiders all highly liquid securities with an original maturity date of three months or less when purchased to be cash equivalents.At December 31, 2013 and 2012, the Company had no cash equivalents. Due to their short-term nature, cash equivalents are carriedat cost, which approximates fair value.
Concentrations of Credit Risk	'	'
		Concentrationsof Credit Risk

		Financialinstruments that potentially subject the Company to concentrations of credit risk consist principally of cash.

		The Companymaintains its cash balances in financial institutions located in the United States. At times, the Company’s cash balancesmay be uninsured or in deposit accounts that exceed the Federal Deposit Insurance Corporation (“FDIC”) insurance limits.
Long-Lived Assets	'	'
		Long-LivedAssets

		Long-livedassets, such as property and equipment, are evaluated for impairment whenever events or changes in circumstances indicate thecarrying value of an asset may not be recoverable in accordance with ASC 360-10-35-17 through 35-35 "Measurement of an ImpairmentLoss." The Company assesses the impairment of the assets based on the undiscounted future cash flow the assets are expectedto generate compared to the carrying value of the assets. If the carrying amount of the assets is determined not to be recoverable,a write-down to fair value is recorded. Management estimates future cash flows using assumptions about expected future operatingperformance. Management's estimates of future cash flows may differ from actual cash flow due to, among other things, technologicalchanges, economic conditions or changes to the Company's business operations.
Property and Equipment	'	'
		Propertyand Equipment

		Propertyand equipment consisting of furniture and fixtures is stated at cost. The costs of additions and betterments are capitalized andexpenditures for repairs and maintenance are expensed in the period incurred. When items of property and equipment are sold orretired, the related costs and accumulated depreciation are removed from the accounts and any gain or loss is included in income.Depreciation of property and equipment is provided utilizing the straight-line method over the estimated useful life of the respectiveasset as follows:

			Equipment	5 years
			Furniture and fixtures	3 to 5 years

		Depreciationexpense for the year ended December 31, 2013 and 2012 was $585 and $99, respectively.
Inventory	'	'
		Inventory
	Inventory
		Inventoryis valued at the lower of cost or market with cost determined using the first-in, first-out method and with market defined asthe lower of replacement cost or realizable value. Inventory is comprised principally of raw materials.


	Inventory is valued at the lower of cost or market with cost determined using the first-in, first-out method and with market defined as the lower of replacement cost or realizable value. Inventory is comprised principally of raw materials.
Revenue Recognition	'	'
		RevenueRecognition
	Revenue Recognition
		The Company’s3D facial recognition and identification products are currently available for sale. The Company recognizes revenue in connectionwith the sale of these products when persuasive evidence of an arrangement exists, the service has been rendered or product deliveryhas occurred, the price is fixed or readily determinable and collectability of the sale is reasonably assured.

		The Companyrequires all of its product sales to be supported by evidence of a sale transaction that clearly indicates the selling price tothe customer, shipping terms and payment terms. Evidence of an arrangement generally consists of a contract or purchase orderapproved by the customer. The Company recognizes revenue at the time in which it receives a confirmation that the goods were eithertendered at their destination, when shipped “FOB destination,” or transferred to a shipping agent, when shipped “FOBshipping point.” Delivery to the customer is deemed to have occurred when the customer takes title to the product. Generally,title passes to the customer upon shipment, but could occur when the customer receives the product based on the terms of the agreementwith the customer. The selling prices of all goods that the Company sells are fixed, and agreed to with the customer, prior toshipment.
	The Company’s 3D facial recognition and identification products are currently available for sale. The Company recognizes revenue in connection with the sale of these products when persuasive evidence of an arrangement exists, the service has been rendered or product delivery has occurred, the price is fixed or readily determinable and collectability of the sale is reasonably assured.
		In the eventa sale is made to a customer under circumstances in which collectability is not reasonably assured, the Company either requiresthe customer to remit payment prior to shipment or defers recognition of the revenue until payment is received. The Company maintainsa reserve for amounts which may not be collectible due to risk of credit losses. The Company’s sales typically do not includemultiple deliverable arrangements.


	The Company requires all of its product sales to be supported by evidence of a sale transaction that clearly indicates the selling price to the customer, shipping terms and payment terms. Evidence of an arrangement generally consists of a contract or purchase order approved by the customer. The Company recognizes revenue at the time in which it receives a confirmation that the goods were either tendered at their destination, when shipped “FOB destination,” or transferred to a shipping agent, when shipped “FOB shipping point.” Delivery to the customer is deemed to have occurred when the customer takes title to the product. Generally, title passes to the customer upon shipment, but could occur when the customer receives the product based on the terms of the agreement with the customer. The selling prices of all goods that the Company sells are fixed, and agreed to with the customer, prior to shipment.



	In the event a sale is made to a customer under circumstances in which collectability is not reasonably assured, the Company either requires the customer to remit payment prior to shipment or defers recognition of the revenue until payment is received. The Company maintains a reserve for amounts which may not be collectible due to risk of credit losses.



	The Company’s sales typically do not include multiple deliverable arrangements.
Convertible Instruments	'	'
		ConvertibleInstruments
	Convertible Instruments
		The Companyapplies the accounting standards for derivatives and hedging and for distinguishing liabilities from equity when accounting forhybrid contracts that feature conversion options. The accounting standards require companies to bifurcate conversion options fromtheir host instruments and account for them as free standing derivative financial instruments according to certain criteria. Thecriteria includes circumstances in which (i) the economic characteristics and risks of the embedded derivative instrument arenot clearly and closely related to the economic characteristics and risks of the host contract, (ii) the hybrid instrument thatembodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicablegenerally accepted accounting principles with changes in fair value reported in earnings as they occur and (iii) a separate instrumentwith the same terms as the embedded derivative instrument would be considered a derivative instrument.

		The derivativeis subsequently marked to market at each reporting date based on current fair value, with the changes in fair value reported inthe results of operations.
	The Company applies the accounting standards for derivatives and hedging and for distinguishing liabilities from equity when accounting for hybrid contracts that feature conversion options. The accounting standards require 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 includes circumstances in which (i) 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, (ii) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (iii) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument.
		Conversionoptions that contain variable settlement features such as provisions to adjust the conversion price upon subsequent issuancesof equity or equity linked securities at exercise prices more favorable than that featured in the hybrid contract generally resultin their bifurcation from the host instrument.

		The Companyaccounts for convertible debt instruments when the Company has determined that the embedded conversion options should not be bifurcatedfrom their host instruments in accordance with ASC 470-20 “Debt with Conversion and Other Options”. The Company records,when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments basedupon the differences between the fair value of the underlying common stock at the commitment date of the note transaction andthe effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of therelated debt. See Note 5.
	The derivative is subsequently marked to market at each reporting date based on current fair value, with the changes in fair value reported in the results of operations.



	Conversion options that contain variable settlement features such as provisions to adjust the conversion price upon subsequent issuances of equity or equity linked securities at exercise prices more favorable than that featured in the hybrid contract generally result in their bifurcation from the host instrument.



	The Company accounts for convertible debt instruments when the Company has determined that the embedded conversion options should not be bifurcated from their host instruments in accordance with ASC 470-20 “Debt with Conversion and Other Options”. 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. See Note 5.
Derivative Financial Intruments	'	'
		Derivativefinancials instruments

		The Companydoes not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. The Company evaluates allof its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives.For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded atits fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statementsof operations. For stock-based derivative financial instruments, the Company uses the Black-Scholes option valuation model tovalue the derivative instruments at inception and on subsequent valuation dates. The conversion feature embedded within Company’sconvertible note payable does not have fixed settlement provisions as the conversion price varies based on the trading price ofthe Company’s common stock and the potential number of common shares to be issued upon conversion is indeterminable up toa maximum of 120,000 shares of common stock. In addition, the warrants issued in connection with the Offering (as defined in Note8) do not have fixed settlement provisions as their exercise prices may be lowered if the Company conducts an offering in thefuture at a price per share below the exercise price of the warrants. Accordingly, the conversion feature and warrants have beenrecognized as derivative instruments. Although the Company determined the conversion feature and warrants both include a implieddownside protection feature, it performed a Monte-Carlo simulation and concluded that the difference in value between the Monte-Carlosimulation and the Black-Scholes valuation model is de minimis and the use of the Black-Scholes valuation model is consideredto be a reasonable method to value each instrument. The classification of derivative instruments, including whether such instrumentsshould be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilitiesare classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrumentcould be required within 12 months of the balance sheet date. (See Note 6.)
Debt Discount And Amortization Of Debt Discount	'	'
		Debtdiscount and amortization of debt discount
	Debt discount and amortization of debt discount
		Debt discountrepresents the fair value of embedded conversion options of various convertible debt instruments and attached convertible equityinstruments issued in connection with debt instruments. The debt discount is amortized over the earlier of (i) the term of thedebt or (ii) conversion of the debt, using the straight-line method which approximates the interest method. The amortization ofdebt discount is included as a component of other expenses in the accompanying statements of operations.


	Debt discount represents the fair value of embedded conversion options of various convertible debt instruments and attached convertible equity instruments issued in connection with debt instruments. The debt discount is amortized over the earlier of (i) the term of the debt or (ii) conversion of the debt, using the straight-line method which approximates the interest method. The amortization of debt discount is included as a component of other expenses in the accompanying statements of operations.
Income Taxes	'	'
		IncomeTaxes
	Income Taxes
		The Companyuses 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 financialstatements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxableincome in the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assetsand liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactmentdate. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positiveand negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.

		ASC Topic740-10-30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements and prescribesa recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position takenor expected to be taken in a tax return. ASC Topic 740-10-40 provides guidance on de-recognition, classification, interest andpenalties, accounting in interim periods, disclosure, and transition. The Company will classify as income tax expense any interestand penalties. The Company has no material uncertain tax positions for any of the reporting periods presented. Generally, thetax authorities may examine the partnership/corporate tax returns for three years from the date of filing. All periods are openfor examination since the Company is still in the process of filing its tax returns for all periods. Therefore, the Company’snet operating loss carryovers will not be available to offset future taxable income, if any, until the returns are filed.
	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 year 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 de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Company will classify as income tax expense any interest and penalties. The Company has no material uncertain tax positions for any of the reporting periods presented. Generally, the tax authorities may examine the partnership/corporate tax returns for three years from the date of filing.
Stock-Based Compensation	'	'
		Stock-BasedCompensation
	Stock-Based Compensation
		The Companyaccounts for share-based awards exchanged for employee services at the estimated grant date fair value of the award. The Companyestimates the fair value of employee stock options using the Black-Scholes option pricing model. The Company amortizes the fairvalue of employee stock options on a straight-line basis over the requisite service period of the awards. Compensation expenseincludes the impact of an estimate for forfeitures for all stock options.

		The Companyaccounts for equity instruments issued to non-employees at their fair value on the measurement date. The measurement of stock-basedcompensation is subject to periodic adjustment as the underlying equity instrument vests or becomes non-forfeitable. Non-employeestock-based compensation charges are amortized over the vesting period or as earned.
	The Company accounts for share-based awards exchanged for employee services at the estimated grant date fair value of the award. The Company estimates the fair value of employee stock options using the Black-Scholes option pricing model. The Company amortizes the fair value of employee stock options on a straight-line basis over the requisite service period of the awards. Compensation expense includes the impact of an estimate for forfeitures for all stock options.



	The Company accounts for equity instruments issued to non-employees at their fair value on the measurement date. The measurement of stock-based compensation is subject to periodic adjustment as the underlying equity instrument vests or becomes non-forfeitable. Non-employee stock-based compensation charges are amortized over the vesting period or as earned.
Net Loss per Share	'	'
		NetLoss per Share
	Net Loss per Share
		Basic lossper share was computed using the weighted average number of common shares outstanding. Diluted loss per share includes the effectof diluted common stock equivalents. Potentially dilutive securities realizable from the exercise of454,600 warrants and from the conversion of the Company’s notes payable into 50,000 shares of common stock as of December31, 2013, respectively, were excluded from the computation of diluted net loss per share because the effect of their inclusionwould have been anti-dilutive. As of December 31, 2012 there were no potentially dilutive securities.


	Basic loss per share was computed using the weighted average number of common shares outstanding. Diluted loss per share includes the effect of diluted common stock equivalents. Potentially dilutive securities realizable from the exercise of 1,396,139 warrants as of March 31, 2014, were excluded from the computation of diluted net loss per share because the effect of their inclusion would have been anti-dilutive. As of March 31, 2013 there were no potentially dilutive securities.
Research and Development	'	'
		Researchand Development
	Research and Development
		Researchand development costs consist of expenditures incurred during the course of planned research and investigation aimed at the discoveryof new knowledge, which will be useful in developing new products or processes. The Company expenses all research and developmentcosts as incurred.


	Research and development costs consist of expenditures incurred during the course of planned research and investigation aimed at the discovery of new knowledge, which will be useful in developing new products or processes. The Company expenses all research and development costs as incurred.
Recent Accounting Pronouncements	'	'
		RecentAccounting Pronouncements

		TheFinancial Accounting Standards Board (“FASB”) has issued Accounting Standards Update (“ASU”) No.2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, aSimilar Tax Loss, or a Tax Credit Carryforward Exists (a consensus of the FASB Emerging Issues Task Force). The amendments inthis ASU state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in thefinancial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or atax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a taxcredit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle anyadditional income taxes that would result from the disallowance of a tax position or the tax law of the applicablejurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for suchpurpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not becombined with deferred tax assets. The amendments in this ASU are effective for fiscal years, and interim periods withinthose years, beginning after December 15, 2013. For nonpublic entities, the amendments are effective for fiscal years, andinterim periods within those years, beginning after December 15, 2014. Early adoption is permitted. The amendments should beapplied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application ispermitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidatedfinancial position and results of operations.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Property plant and equipment useful life	'

		Equipment	5 years
		Furniture and fixtures	3 to 5 years

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	3 Months Ended					12 Months Ended
ACCRUED EXPENSES (Tables)	Mar. 31, 2014					Dec. 31, 2013
Payables and Accruals [Abstract]	'					'
Schedule of accrued expenses	'					'
		March 31,		December 31,			December 31,
		2014		2013			2013		2012
	Salaries	$	23,653	$	18,750	Salaries	$	18,750	$	16,000
	Reimbursable expenses		1,504		196	Reimbursable expenses		196		27,334
	Consulting fees		–		18,574	Consulting fees		18,574		5,698
	Royalty fees		–		35,000	Royalty fees		35,000		20,000
	Investment banking fees		–		45,000	Investment banking fees		45,000		–
	Interest expense - convertible note		–		17,497	Interest expense - convertible note		17,497		247
	Totals	$	25,157	$	135,017	Totals	$	135,017	$	69,279

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2014

Dec. 31, 2013

Equity [Abstract]

Summary of warrants outstanding

Weighted

Average

Weighted

Average

Remaining

Average

Remaining

Number of

Exercise

Life

Intrinsic

Number of

Exercise

Life

Intrinsic

Warrants

Price

In Years

Value

Warrants

Price

In Years

Value

Outstanding at December 31, 2013

454,600

3.25

4.97

436,416

Outstanding at December 31, 2012

–

Issued in connection with offering

941,539

4.97

903,877

Issued

754,600

2.34

–

Exercised

–

Exercised

(300,000

)

–

Cancelled

–

Cancelled

–

Outstanding at March 31, 2014

1,396,139

4.97

1,340,293

Outstanding at December 31, 2013

454,600

3.23

4.97

351,300

Exercisable at March 31, 2014

1,396,139

4.97

1,340,293

Exercisable at December 31, 2013

454,600

3.23

4.97

351,300

DERIVATIVE_LIABILITIES_Tables

DERIVATIVE LIABILITIES (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2014

Dec. 31, 2013

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Valuation of Derivative liabilities

25-May-13

31-Dec-13

21-Feb-14

18-Feb-14

14-Jan-14

31-Dec-13

Embedded Conversion Feature and Warrant Liability:

Risk-free interest rate

0.3

Risk-free interest rate

0.30%

Expected volatility

91.17

123.54

Expected volatility

124%

123%

123.54%

Expected life (in years)

1.6

4.59

Expected life (in years)

4.9

0.75

4.59

Expected dividend yield

–

Expected dividend yield

–

Number of shares

120,000

500,000

Number of shares

1,391,539

55,497

941,539

500,000

Fair value

44,966

1,650,243

Fair value

6,037,639

98,722

3,431,541

1,650,243

Fair value of liabilities measured on a recurring basis

Fair Value Measurements at December 31, 2013

Fair Value Measurements at March 31, 2014

Total

Quoted

Significant

Total

Quoted

Significant

Carrying

prices in

other

unobservable

Value at

active

observable

inputs

Carrying

prices in

other

unobservable

31-Dec-13

markets

inputs

(Level 3)

(Level 1)

(Level 2)

Value at

active

observable

inputs

Derivative liabilities

1,650,243

–

1,650,243

31-Mar-14

markets

inputs

(Level 3)

(Level 1)

(Level 2)

Derivative liabilities

–

Changes in the fair value of Level 3 financial liabilities that are measured at fair value on a recurring basis

For the thee months ended

For the year ended

31-Mar-14

31-Dec-13

Beginning balance

1,650,243

Beginning balance

–

Recognition of derivative liability - warrants

3,431,541

Recognition of conversion feature liability

44,966

Net unrealized loss on derivative liabilities

1,074,795

Recognition of derivative liability - warrants

1,531,303

Net unrealized gain on derivative conversion feature liabilities

(20,218

)

Net unrealized loss on derivative liabilities

73,974

Adjustment to additional paid in capital upon conversion and modification

(6,136,361

)

Ending balance

1,650,243

Ending balance

–

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income tax provsion (benefit)	'
		December 31,
		2013			2012
	Current
	Federal	$	–		$	–
	State		–			–
			–			–
	Deferred
	Federal		(491,900	)		(66,000	)
	State		(71,500	)		(9,700	)
			(563,400	)		(75,700	)
	Change in valuation allowance		563,400			75,700
	Total income tax provision	$	–		$	–
Reconciliation of effective income tax	'
		December 31,
		2013			2012
	U.S. federal statutory rate		(34.00	)%		(34.00	)%
	State income tax rate, net of federal benefit		(4.95	)		(5.00	)
	Other permanent differences		2.47			–
	Less: valuation allowance		36.48			39
	Provision for income taxes		–	%		–	%
Tax effects of temporary differences	'
		December 31,
		2013			2012
	Deferred tax assets:
	Net operating loss carryforward	$	639,100		$	75,700
	Derivative liability		10,421			–
	Total deferred tax assets before valuation allowance:	$	649,521		$	75,700
	Valuation allowance		(639,100	)		(75,700	)
	Deferred tax assets, net of valuation allowance		10,421			–

	Deferred tax liabilities:
	Convertible debt		(10,421	)		–
	Total deferred tax liabilities		(10,421	)		–

	Net deferred tax asset (liability)	$	–		$	–

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Future Lease Obligation	'

	2014	$	11,622
	2015		15,496
	2016		15,496
	Total future lease obligation	$	42,614

ORGANIZATION_AND_PRINCIPAL_BUS1

ORGANIZATION AND PRINCIPAL BUSINESS ACTIVITY (Details) (USD $)	1 Months Ended
	Sep. 25, 2012	Jun. 25, 2012	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Organization and Basis of Presentation [Abstract]	'	'	'	'	'
Acquired membership interest rate	100.00%	100.00%	'	'	'
Shares issued for acquired membership	20,000,000	20,000,000	'	'	'
Shares authorized, minimum	'	'	'	1,000	'
Shares authorized maximum	'	'	'	110,000,000	'
Par value of shares authorized	'	'	'	$0.00	'
Common stock, authorized	'	'	100,000,000	100,000,000	100,000,000
Common stock, par value	'	'	$0.00	$0.00	$0.00
Preferred stock, authorized	'	'	10,000,000	10,000,000	10,000,000
Preferred stock, par value	'	'	$0.00	$0.00	$0.00

GOING_CONCERN_AND_MANAGMENT_PL

GOING CONCERN AND MANAGMENT PLANS (Narrative) (USD $)	0 Months Ended		3 Months Ended		12 Months Ended			1 Months Ended	3 Months Ended
	Feb. 11, 2014	Jan. 13, 2014	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Apr. 29, 2014	Jun. 30, 2014
	Feb. 11, 2014	Jan. 13, 2014	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Subsequent Event [Member]	Subsequent Event [Member]
Net Loss	'	'	($1,605,709)	($445,001)	($1,544,534)	($194,215)	'	'	'
Stockholders' Deficit	'	'	273,197,000	'	-1,831,393	-6,576	-4,661	'	'
Working capital	'	'	263,889,000	'	-1,839,127	'	'	'	'
Amount received from exercise of warrants	'	4,000	'	'	'	'	'	150,000	1,200,000
Exercise price	'	'	'	'	'	'	'	$3	'
Number of warrants exercised	'	'	'	'	'	'	'	50,000	400,000
Common stock shares conversion from warrants exercised	'	'	'	'	'	'	'	50,000	'
Proceeds from private placement	'	'	'	'	900,000	'	'	'	'
Outstanding convertible note converted amount	150,000	'	'	'	'	'	'	'	'
Conversion of accrued interest into common stock	21,485	'	'	'	'	'	'	'	'
Shares issued for debt relief	55,497	'	'	'	'	'	'	'	'
Shares issued for debt relief, amount	$171,485	'	'	'	'	'	'	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Dec. 31, 2013
Equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment estimated lives	'5 years
Furniture and Fixtures [Member]	'
Property, Plant and Equipment [Line Items]	'
Property and equipment estimated lives	'3 to 5 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012
Convertible common stock issued upon conversion	'	'	120,000	'
Depreciation expense	$421	$99	$585	$99
Warrant [Member]	'	'	'	'
Potentially dilutive securities	1,396,139	'	454,600	'
Convertible Notes Payable [Member]	'	'	'	'
Potentially dilutive securities	'	'	50,000	'

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Payables and Accruals [Abstract]	'	'	'
Salaries	$23,653	$18,750	$16,000
Reimbursable expenses	1,504	196	27,334
Consulting fees	'	18,574	5,698
Royalty fees	'	35,000	20,000
Investment banking fees	'	45,000	'
Interest expense - convertible note	'	17,497	247
Total accrued expenses	$25,157	$135,017	$69,279

CONVERTIBLE_NOTES_PAYABLE_Narr

CONVERTIBLE NOTES PAYABLE (Narrative) (USD $)	0 Months Ended	3 Months Ended	12 Months Ended
CONVERTIBLE NOTES PAYABLE (Narrative) (USD $)	Feb. 11, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jan. 31, 2013	Dec. 21, 2012	Dec. 13, 2012
Accrued interest on Notes Payable	'	'	$17,497	$247	'	'	'
Unrealized loss on change in fair value of conversion feature	'	1,054,577	73,974	'	'	'	'
Amortization expense on debt discount	'	26,755	18,211	'	'	'	'
Convertible notes payable	'	'	'	'	75,000	75,000	150,000
Convertible notes payable, Maturity date	'	'	21-Dec-14	'	'	'	'
Interest rate	'	'	'12	'	'	'	'
Convertible common stock issued upon conversion	'	'	120,000	'	'	'	'
Note payable converted into common stock	'	'	50,000	'	'	'	'
Debt conversion description	'	'	'CII has the option to convert the outstanding principal and interest on the Note into shares of the Company's common stock at a discount of 25% of the Company's common stock price, but not less than $1.25 as agreed by the two parties.	'	'	'	'
Conversion feature liability and debt discount	'	'	44,966	'	'	'	'
Conversion feature in additional paid in capital	'	98,722	'	'	'	'	'
Unamortized debt discount expensed	'	26,755	18,211	'	'	'	'
Unrealized gain on change in fair value of conversion feature	'	20,218	'	'	'	'	'
Outstanding convertible note converted amount	150,000	'	'	'	'	'	'
Conversion of accrued interest into common stock	21,485	'	'	'	'	'	'
Shares issued for debt relief	55,497	'	'	'	'	'	'
Shares issued for debt relief, amount	$171,485	'	'	'	'	'	'
Percentage of discount on closing price	25.00%	'	'	'	'	'	'

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (Warrant [Member], USD $)	3 Months Ended	12 Months Ended
STOCKHOLDERS' EQUITY (Details) (Warrant [Member], USD $)	Mar. 31, 2014	Dec. 31, 2013
Warrant [Member]	'	'
Number of Warrants	'	'
Number of Warrants Outstanding, beginning	454,600	'
Number of Warrants Granted	941,539	754,600
Number of Warrants Exercised	'	-300,000
Number of Warrants Cancelled	'	'
Number of Warrants Outstanding, ending	1,396,139	454,600
Number of Warrants Exercisable	1,396,139	454,600
Weighted Average Exercise Price	'	'
Weighted Average Exercise Price Outstanding, beginning	$3.25	'
Weighted Average Exercise Price Granted	$3	$2.34
Weighted Average Exercise Price Exercised	'	$1
Weighted Average Exercise Price Cancelled	'	'
Weighted Average Exercise Price Outstanding, ending	$3	$3.25
Weighted Average Exercise Price Exercisable	$3	$3.23
Weighted Average Remaining Life In Years	'	'
Weighted Average Remaining Life In Years Outstanding	'4 years 11 months 19 days	'4 years 11 months 19 days
Weighted Average Remaining Life In Years Outstanding, Issued in connection with offering	'4 years 11 months 19 days	'
Weighted Average Remaining Life In Years Exercisable	'4 years 11 months 19 days	'4 years 11 months 19 days
Intrinsic Value	'	'
Intrinsic Value Outstanding, beginning	$436,416	'
Intrinsic value issued in connection with offering	903,877	'
Intrinsic Value Outstanding, ending	1,340,293	436,416
Intrinsic Value Exercisable	$1,340,293	$351,300

STOCKHOLDERS_EQUITY_Detail_Tex

STOCKHOLDERS' EQUITY (Detail Textual)

1 Months Ended

0 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Feb. 21, 2014

Jan. 06, 2014

Jan. 13, 2014

Jan. 31, 2014

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Feb. 21, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Jan. 31, 2014

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Feb. 21, 2014

Dec. 31, 2013

Mar. 31, 2014

Jan. 31, 2014

Dec. 31, 2013

USD ($)

Maximum [Member]

Minimum [Member]

Non Executive Directors [Member]

Non Executive Employees [Member]

Common Stock [Member]

Warrant [Member]

Private Placement [Member]

May 10, 2013 Offering

Jan. 13, 2014 Offering

Securities Purchase Agreement [Member]

directors

employees

DKK

USD ($)

DKK

USD ($)

DKK

USD ($)

directors

Common stock issued

22,001,345

21,937,822

20,752,000

632,000

204,000

415,387

Common stock, par value

$0.00

$0.25

$0.00

Proceeds from issuance of common stock

$51,000

$158,000

Proceeds from private placement

900,000

51,000

350,000

Common stock unit under public offering

276,924

138,463

276,924

900,000

1,000,000

common stock unit par value under public offering

$3.25

Warrants exercise price

3.25

Warrant term

'5 years

'3 years

Stock sold in public offering, warrant shares

304,600

Proceeds from public offering

450,000

900,000

304,600

Offering costs

100,006

56,820

109,000

Closing balance of private offering

1,000,000

Exercised oversubscription amount in Offering

350,000

Retirement of stock by founders, shares

276,924

138,463

Stock sold in private offering, warrant shares

138,463

1,350,000

Proceeds from private offering

450,000

Proceeds from issuance of stock, value

51,000

158,000

100,000

300,000

1,350,000

Stock issued under LTIP - shares

148,833

100,000

2,193,782

Number of non-executive employees under plan

Stock available to be issued under LTIP

2,044,949

Common Stock exercise price

$3.25

Warrant received by placement agent

41,539

3D-ID contribution amount

4,300

Number of warrants exercised

1,359,539

300,000

Proceeds from warrants exercised

4,000

Restricted shares issued

5,000

48,833

3,789

Restricted shares issued, fair value

30,000

15,000

Number of non-executive directors under plan

Long-Term Stock Incentive Plan description

'The maximum aggregate number of shares of common stock that may be issued under the LTIP, including stock awards and stock appreciation rights, is limited to 10% of the shares of common stock outstanding on the first business or trading day of any fiscal year, which is 2,193,782 at January 1, 2014.

Derivative liability- warrants

3,431,541

Unrealized loss on derivative liabilities

1,074,795

Re-measured value of the warrants

$6,136,361

Purchase price percentage

2.00%

DERIVATIVE_LIABILITIES_Details

DERIVATIVE LIABILITIES (Details-Valuation) (USD $)	3 Months Ended	12 Months Ended
DERIVATIVE LIABILITIES (Details-Valuation) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Embedded Conversion Feature:	'	'
Fair value	'	$1,650,243
21-Feb-14	'	'
Embedded Conversion Feature:	'	'
Risk-free interest rate	0.30%	'
Expected volatility	124.00%	'
Expected life (in years)	'4 years 10 months 24 days	'
Expected dividend yield	'	'
Number of shares	1,391,539	'
Fair value	6,037,639	'
18-Feb-14	'	'
Embedded Conversion Feature:	'	'
Risk-free interest rate	0.30%	'
Expected volatility	123.00%	'
Expected life (in years)	'9 months	'
Expected dividend yield	'	'
Number of shares	55,497	'
Fair value	98,722	'
14-Jan-14	'	'
Embedded Conversion Feature:	'	'
Risk-free interest rate	0.03%	'
Expected volatility	123.00%	'
Expected life (in years)	'5 years	'
Expected dividend yield	'	'
Number of shares	941,539	'
Fair value	3,431,541	'
31-Dec-13	'	'
Embedded Conversion Feature:	'	'
Risk-free interest rate	0.30%	0.30%
Expected volatility	123.54%	123.54%
Expected life (in years)	'4 years 11 months 12 days	'4 years 11 months 12 days
Expected dividend yield	'	'
Number of shares	500,000	500,000
Fair value	1,650,243	1,650,243
May 25,2013	'	'
Embedded Conversion Feature:	'	'
Risk-free interest rate	'	0.30%
Expected volatility	'	91.17%
Expected life (in years)	'	'1 year 7 months 6 days
Expected dividend yield	'	'
Number of shares	'	120,000
Fair value	'	$44,966

DERIVATIVE_LIABILITIES_Details1

DERIVATIVE LIABILITIES (Details-Fair Value) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Derivative liabilities	'	$1,650,243	'
Quoted prices in active markets (Level 1) [Member]	'	'	'
Derivative liabilities	'	'	'
Significant other observable inputs (Level 2) [Member]	'	'	'
Derivative liabilities	'	'	'
Significant unobservable inputs (Level 3) [Member]	'	'	'
Derivative liabilities	'	$1,650,243	'

DERIVATIVE_LIABILITIES_Details2

DERIVATIVE LIABILITIES (Details-Level 3) (USD $)	3 Months Ended	12 Months Ended
DERIVATIVE LIABILITIES (Details-Level 3) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Financial liabilities, Ending balance	'	$1,650,243
Significant unobservable inputs (Level 3) [Member]	'	'
Beginning balance	1,650,243	'
Recognition of conversion feature liability	3,431,541	44,966
Recognition of derivative liability - warrants	'	1,531,303
Net unrealized loss on derivative liabilities	1,074,795	73,974
Net unrealized gain on derivative conversion feature liabilities	-20,218	'
Adjustment to additional paid in capital upon conversion and modification	-6,136,361	'
Financial liabilities, Ending balance	'	$1,650,243

ADVANCES_FROM_OFFICERS_Narrati

ADVANCES FROM OFFICERS (Narrative) (USD $)	3 Months Ended	12 Months Ended
ADVANCES FROM OFFICERS (Narrative) (USD $)	Mar. 31, 2013	Dec. 31, 2013
Related Party Transactions [Abstract]	'	'
Aggregate cash advances	$25,000	$64,000
Aggregate repayments	'	$64,000

INCOME_TAXES_DetailsIncome_Tax

INCOME TAXES (Details-Income Tax Provision) (USD $)	12 Months Ended
INCOME TAXES (Details-Income Tax Provision) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current	'	'
Federal	'	'
State	'	'
Total Current Income Tax Provision	'	'
Deferred	'	'
Federal	-491,900	-66,000
State	-71,500	-9,700
Total deferred income tax provision	-563,400	-75,700
Change in valuation allowance	563,400	75,700
Total income tax provision	'	'

INCOME_TAXES_DetailsReconcilia

INCOME TAXES (Details-Reconciliation of Income Tax)	12 Months Ended
INCOME TAXES (Details-Reconciliation of Income Tax)	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
U.S. federal statutory rate	-34.00%	-34.00%
State income tax rate, net of federal benefit	-4.95%	-5.00%
Other permanent differences	2.47%	'
Less: valuation allowance	36.48%	39.00%
Provision for income taxes	'	'

INCOME_TAXES_DetailsDeferred_T

INCOME TAXES (Details-Deferred Tax Assets) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:	'	'
Net operating loss carryforward	$639,100	$75,700
Derivative liability	10,421	'
Total deferred tax assets before valuation allowance:	649,521	75,700
Valuation allowance	-639,100	-75,700
Deferred tax assets, net of valuation allowance	10,421	'
Deferred tax liabilities:	'	'
Convertible debt	-10,421	'
Total deferred tax liabilities	-10,421	'
Net deferred tax asset (liability)	'	'

INCOME_TAXES_Narrative

INCOME TAXES (Narrative) (USD $)	12 Months Ended
INCOME TAXES (Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Net operating loss carryovers	$1,641,000	$194,000
Change in valuation allowance	$563,400	$75,700

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
2014	$11,622
2015	15,496
2016	15,496
Total future lease obligation	$42,614

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Narrative) (USD $)

0 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

3 Months Ended

1 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

Jan. 06, 2014

Oct. 01, 2012

Aug. 31, 2013

Jul. 31, 2013

Jan. 31, 2013

Nov. 30, 2012

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2014

Dec. 31, 2013

Oct. 01, 2012

Dec. 31, 2013

Dec. 31, 2012

Nov. 01, 2013

Oct. 31, 2012

Mar. 31, 2014

Mar. 31, 2013

Jan. 31, 2013

Dec. 31, 2013

Nov. 07, 2013

Dec. 31, 2013

Sep. 16, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2014

patents

Commitments [Member]

Maximum [Member]

Minimum [Member]

Licensing Agreement [Member]

Consultant Agreement [Member]

Business development services [Member]

Distribution and supply agreement [Member]

Lease agreements [Member]

July, 2013 [Member].

January, 2013 [Member]

November, 2012 [Member]

January 6, 2014 [Member]

patents

Consultant Agreement [Member]

Commitments And Contingencies [Line Items]

Number of patents

Royalty for product manufactured, sold and installed

$2,000

Payments of royalty

10,000

Percentage of additional royalty

10.00%

Term of agreement

'1 year

'3 months

'6 months

'5 years

'6 months

Percentage of royalty

5.00%

Minimum Royalty Payment Next Twelve Months

15,000

Minimum Royalty Payment Two Years

15,000

Minimum Royalty Payment Thereafter

20,000

Royalty Revenue

15,000

Royalties accrued

35,000

20,000

Consultant fee

5,000

4,000

5,500

5,000

15,000

4,000

125,000

30,000

Percentage on sales commission on executed contracts

5.00%

Agreement maturity date

'May, 2013

Compensation for services paid in cash

60,000

65,000

15,000

Shares issued as share based compensation

10,000

30,000

Share issued as share based compensation, shares

120,000

Payments for additional marketing services

41,875

Common stock fair value compensation for services

10,000

24,000

90,000

5,000

20,000

4,000

42,240

15,000

Development and manufacturing expense

150,000

125,000

Common stock fair value compensation shares for services

24,000

4,000

165,744

20,000

4,878

4,000

833

13,767

3,403

Restricted shares issued

5,000

Rent expense

3,750

1,250

Percentage increase in rent expense

3.00%

Term of lease agreement

'3 years

2014

11,622

15,000

2015

15,496

15,450

2016

15,496

15,914

Future lease obligation

42,614

46,364

Description on agreement

The Company entered into a three-year distribution and supply agreement with Voice of Big Data Solutions, Pvt. Ltd. (“VOBD”) for the distribution of the Company’s 3D facial recognition products in India and Sri Lanka on an exclusive basis and The Middle East and Singapore on a non-exclusive basis. The agreement is subject to termination at any time after the initial three-year term by either the Company or VOBD upon sixty (60) days written notice.

Incurred Expenses

$520,388

$441,251

$1,435,099

$396,888

$300,000

$150,000

$11,000

$5,500

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	0 Months Ended		1 Months Ended		3 Months Ended
	Feb. 11, 2014	Jan. 13, 2014	Jan. 31, 2014	Apr. 29, 2014	Jun. 30, 2014
	Feb. 11, 2014	Jan. 13, 2014	Jan. 31, 2014	Subsequent Event [Member]	Subsequent Event [Member]
Subsequent Event [Line Items]	'	'	'	'	'
Proceeds from Issuance of Warrants	'	$4,000	'	$150,000	$1,200,000
Number of warrants exercised	'	'	'	50,000	400,000
Common stock shares conversion from warrants exercised	'	'	'	50,000	'
Exercise price	'	'	'	$3	'
Common stock shares retired	'	'	'	50,000	'
Officer salary	'	'	150,000	'	'
Increased officer's salary	'	'	300,000	'	'
Outstanding convertible note converted amount	150,000	'	'	'	'
Conversion of accrued interest into common stock	21,485	'	'	'	'
Shares issued for debt relief	55,497	'	'	'	'
Shares issued for debt relief, amount	$171,485	'	'	'	'

ADDITIONAL_EVENTS_OCCURRING_SU1

ADDITIONAL EVENTS OCCURRING SUBSEQUENT TO THE DATE THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS WERE AVAILABLE (Details) (USD $)	0 Months Ended	1 Months Ended		3 Months Ended
	Jan. 13, 2014	Jan. 31, 2014	Apr. 29, 2014	Jun. 30, 2014
	Jan. 13, 2014	Jan. 31, 2014	Subsequent Event [Member]	Subsequent Event [Member]
Subsequent Event [Line Items]	'	'	'	'
Proceeds from warrants exercised	$4,000	'	$150,000	$1,200,000
Common share issued, upon conversion of warrants	'	'	'	400,000
Warrants exercise price	'	'	'	$3
Warrants Exercise	'	'	'	400,000
Warrant term	'	'5 years	'	'5 years