Indoor Harvest (INQD) 10-K 30 Mar 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 30, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	Indoor Harvest Corp
Entity Central Index Key	1,572,565
Trading Symbol	inqd
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		11,853,361
Entity Public Float			$ 3,415,999
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash	$ 100,906	$ 411,669
Accounts receivable	59,200
Inventory	7,001
Prepaid expenses	1,697
Total current assets	168,804	411,669
Furniture and equipment, net	193,737	170,454
Security deposit	12,600	12,600
Intangible asset, net	9,318	2,000
Other assets	48,783	68,083
Total assets	433,242	664,806
Current liabilities
Accounts payable & accrued expenses	40,891	7,185
Accrued payroll	6,285	5,034
Deferred rent	9,778	9,026
Billing in excess of costs and estimated earnings	19,931
Total current liabilities	76,885	21,245
Long term liabilities
Note payable	33,262
Total liabilities	$ 110,147	$ 21,245
Stockholders' equity:
Preferred stock: $0.01 par value, 5,000,000 authorized; none shares issued and outstanding at December 31, 2015 and December 31, 2014, respectively
Common stock: $0.001 par value, 50,000,000 shares authorized; 11,204,571 and 9,252,388 shares issued and outstanding at December 31, 2015 and 2014, respectively	$ 11,204	$ 9,251
Additional paid-in capital	2,233,663	1,299,389
Less: Stock subscription receivable		(10,000)
Accumulated deficit	(1,921,772)	(655,079)
Total Stockholders' equity	323,095	643,561
Total liabilities and stockholders' equity	$ 433,242	$ 664,806

BALANCE SHEETS (Parentheticals)

BALANCE SHEETS (Parentheticals) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred Stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, shares authorized	5,000,000	5,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	11,204,571	9,252,388
Common stock, shares outstanding	11,204,571	9,252,388

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Revenues	$ 89,200
Cost of Sales	64,668
Gross Income	24,532
Operating Expenses
Depreciation expense	46,444	$ 16,715
Research and development	20,518	36,080
Professional fees	239,544	148,791
General and administrative	973,091	241,955
Loss from operations	(1,279,597)	(443,541)
Other income (Expense)	(11,628)	259
Net loss	$ (1,266,693)	$ (443,282)
Net loss per common share:
Net loss per share, basic and diluted	$ (0.12)	$ (0.05)
Weighted average number of common shares outstanding:
Basic and diluted	10,202,294	8,235,457

STATEMENTS OF SHAREHOLDERS' EQU

STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($)	Preferred Stock, $0.01 Par Value	Common Stock, $0.001 Par Value	Additional Paid-in Capital	Accumulated Deficit	Subscription Receivable	Total
Balance at Dec. 31, 2013		$ 6,505	$ 359,134	$ (211,797)		$ 153,842
Balance (in shares) at Dec. 31, 2013		6,505,381
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for cash		$ 2,474	872,276		$ (10,000)	$ 864,750
Issuance of common stock for cash (in shares)		2,474,000				2,474,000
Issuance of common stock for services		$ 272	67,979			$ 68,251
Issuance of common stock for services (in shares)		273,007
Net Loss				(443,282)		(443,282)
Balance at Dec. 31, 2014		$ 9,251	1,299,389	(655,079)	(10,000)	643,561
Balance (in shares) at Dec. 31, 2014		9,252,388
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for cash		$ 836	417,164			418,000
Issuance of common stock for cash (in shares)		836,000
Issuance of common stock for services		$ 1,117	517,110			518,227
Issuance of common stock for services (in shares)		1,116,183
Collection of stock subscription receivable					$ 10,000	10,000
Net Loss				(1,266,693)		(1,266,693)
Balance at Dec. 31, 2015		$ 11,204	$ 2,233,663	$ (1,921,772)		$ 323,095
Balance (in shares) at Dec. 31, 2015		11,204,571

STATEMENTS OF SHAREHOLDERS' EQ6

STATEMENTS OF SHAREHOLDERS' EQUITY (Parentheticals) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Stockholders' Equity [Abstract]
Preferred Stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net loss	$ (1,266,693)	$ (443,282)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	46,444	16,715
Loss on the sale other asset	10,050
Stock issued for services - related party	295,828	68,251
Stock issued for services	222,399
Changes in operating liability:
Decrease in deferred rent	752
Increase in other assets		(68,083)
Increase in accounts receivable	(59,200)
Increase in inventory	(7,001)
Increase in prepaid expense	(1,697)
Increase in accounts payable and accrued expenses	33,706	15,064
Decrease in costs and estimated earnings in excess of billings	19,931
Decrease in accrued compensation	1,251
Net cash used in operating activities	(704,230)	(411,335)
Cash flows from investing activities:
Proceeds from sale of equipment	9,250
Cash paid for security deposit		(12,600)
Purchase of equipment	(77,045)	(151,163)
Net cash used in investing activities	(67,795)	(163,763)
Cash flows from financing activities:
Proceeds from note payable	36,100
Repayments of note payable	(2,838)
Collection of stock subscription receivable	10,000	(10,000)
Issuance of common stock for cash	418,000	874,750
Net cash provided by financing activities	461,262	864,750
Increase cash and cash equivalents	(310,763)	289,652
Cash and cash equivalents at beginning of period	411,669	122,017
Cash and cash equivalents at end of period	$ 100,906	$ 411,669
Supplementary disclosure of non-cash financing activity
Sale of stock for subscriptions receivable
Cash paid during the period for
Interest	$ 1,482
Income taxes

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of operations and organization Indoor Harvest Corp., or the "Company," is a Texas corporation formed on November 23, 2011. Indoor Harvest Corp., through its brand name Indoor Harvest™, is a company specializing in equipment design, development, marketing and direct-selling of commercial grade aeroponics fixtures and supporting systems for use in urban Controlled Environment Agriculture ("CEA") and Building Integrated Agriculture ("BIA"). Indoor Harvest Corp is a Design-Build contractor for the vertical farming and indoor farming industry. The Company’s principal lines of business are engineering, procurement and construction services as well as manufactures a variety of indoor farming fixtures and equipment. The Company provides its products and services worldwide for controlled environment and building integrated agricultural operators . Basis of presentation The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (GAAP). Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States ("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. Significant estimates include, but are not limited to the estimated useful lives of equipment for purposes of depreciation and the valuation of common shares issued for services, equipment and the liquidation of liabilities. Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less to be cash and cash equivalents. Accounts receivable and concentrations Accounts receivable represents trade obligations from customers that are subject to normal trade collection terms, without discounts. The Company periodically evaluates the collectability of its accounts receivable and considers the need to adjust an allowance for doubtful accounts based upon historical collection experience and specific customer information. Actual amounts could vary from the recorded estimates. We have determined that as of December 31, 2015 no allowance was required. At December 31, 2015, the Company had a concentration of accounts receivable of $59,200 from one customer totaling 100%. For the year ended December 31, 2015, the Company had a concentration of sales of $89,200 with one customer totaling 100%. For the year ended December 31, 2015, the Company had a purchasing concentration of $44,970 with Illumitex, a manufacturer of LED lighting totaling 71%. There were no such concentrations for the year ended December 31, 2014. Inventories Inventory consists primarily of raw materials and packaging materials and is valued at the lower of cost or market. Cost is determined using the weighted average method and average cost is recomputed after each inventory purchase or sale. Inventory is periodically reviewed in order to identify obsolete or damaged inventory and impaired values. Inventory is comprised of raw materials such as steel for our framing systems and packaging materials such as boxes and pallets valued at $7,001 at December 31, 2015. Revenue Recognition The Company will recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company will generate revenue from the design and installation of the equipment. Revenue from construction contracts are reported under the percentage-of-completion method for financial statement purposes. The estimated revenue for each contract reflected in the financial statements represent that percentage of estimated total revenue that costs incurred to date bear to estimated total costs, based on the Company’s current estimates. With respect to contracts that extend over one or more accounting periods, revisions in costs and revenue estimates during the course of the work are reflected in the period the revisions become known. When current estimates of total contract costs indicate a loss, provision is made for the entire estimated loss. The asset, “Costs and estimated earnings in excess of billings on uncompleted contracts,” “Estimated earnings on uncompleted contracts,” Billing practices for these projects are governed by the contract terms of each project based upon actual costs incurred, achievement of milestones, or pre-agreed schedules. Billings do not necessarily correlate with revenue recognized under the percentage-of-completion method of accounting. With the exception of claims and change orders that are in the process of being negotiated with customers, unbilled work is usually billed during normal billing processes following achievement of the contractual requirements. For the year ended December 31, 2015, 100% of revenues were earned under this method. For the year ended December 31, 2014, the Company had no revenues. Stock-based Compensation The Company follows ASC 718-10, Stock Compensation, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Loss per Share Basic earnings per share amounts are calculated based on the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share is based on the weighted average numbers of shares of common stock outstanding for the periods, including dilutive effects of stock options, warrants granted and convertible preferred stock. Dilutive options and warrants that are issued during a period or that expire or are canceled during a period are reflected in the computations for the time they were outstanding during the periods being reported. Since Indoor Harvest has incurred losses for all periods, the impact of the common stock equivalents would be anti-dilutive and therefore are not included in the calculation. Fair Value of Financial Instruments The Company measures its financial assets and liabilities in accordance with GAAP. For certain of our financial instruments, including cash, accounts payable, and the short-term portion of long-term debt, the carrying amounts approximate fair value due to their short maturities. Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740—Income Taxes, which requires recognition of deferred income tax liabilities and assets for the expected future tax consequences of events that have been recognized in the financial statements or tax returns. The Company provides for deferred taxes on temporary differences between the financial statements and tax basis of assets using the enacted tax rates that are expected to apply to taxable income when the temporary differences are expected to reverse. FASB ASC 740 establishes a more-likely-than-not threshold for recognizing the benefits of tax return positions in the financial statements. Also, the statement implements a process for measuring those tax positions that meet the recognition threshold of being ultimately sustained upon examination by the taxing authorities. There are no uncertain tax positions taken by the Company on its tax returns. The Company files tax returns in the U.S. and states in which it has operations and is subject to taxation. Tax years subsequent to 2008 remain open to examination by U.S. federal and state tax jurisdictions. Tax years 2015, 2014, 2013, 2012 and 2011, remain subject to examination by the IRS and respective states. Property and Equipment Property and equipment is recorded at cost and depreciated or amortized using the straight-line method over the estimated useful life of the asset or the underlying lease term for leasehold improvements, whichever is shorter. The estimated useful life by asset description is noted in the following table: Asset Description Estimate Useful Life (Years) Furniture & Equipment 3-5 Tooling Equipment 10 Leasehold improvements * * The shorter of 5 years or the life of the lease. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Gains and losses on dispositions of equipment are reflected in other income. Intangible Asset The Company's intangible assets consist of domain names and is accounted for as an indefinite lived intangible asset in accordance with ASC 350 "Goodwill and Other Intangible Assets" ("ASC 350"). It also includes software and is amortized over a 3-5 year period. Domain names are not being amortized as they are determined to have indefinite lives. Intangible assets are reviewed annually for impairment or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairment charges taken during the years ended December 31, 2015 and 2014 Patent and Patent Application Expenses Although the Company believes that its patent and underlying technology will have continuing value, the amount of future benefits to be derived from the patent is uncertain. Therefore, patent costs are expensed as incurred. Research and Development Research and development expenditures are charged to expense as incurred. Research and development expense was as follows: Years Ended December 31, 2015 December 31, 2014 Research and development expense $ 20,518 $ 36,080 Advertising Expense Advertising and promotional costs are expensed as incurred. Advertising expense was as follows: Years Ended December 31, 2015 December 31, 2014 Advertising expense $ 45,238 $ 7,241 Reclassifications Certain expense items have been reclassified in the statement of operations for the year ended December 31, 2014, to conform to the reporting format adopted for the year ended December 31, 2015. Recent Accounting Pronouncements In August 2014, the FASB issued Accounting Standards Update “ASU” 2014-15 on “Presentation of Financial Statements Going Concern (Subtopic 205-40) - Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern”. Currently, there is no guidance in U.S. GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this Update are effective for public and nonpublic entities for annual periods ending after December 15, 2016. Early adoption is permitted. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. In July 2015, FASB issued Accounting Standards Update (“ASU”) No. 2015-11, “Inventory (Topic 330): Simplifying the Measurement of Inventory” more closely align the measurement of inventory in GAAP with the measurement of inventory in International Financial Reporting Standards (IFRS). The amendments in this ASU do not apply to inventory that is measured using last-in, first-out (LIFO) or the retail inventory method. The amendments apply to all other inventory, which includes inventory that is measured using first-in, first-out (FIFO) or average cost. An entity should measure inventory within the scope of this Update at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using LIFO or the retail inventory method. For public business entities, this ASU is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. For all other entities, this ASU is effective for fiscal years beginning after December 15, 2016, and interim periods within fiscal years beginning after December 15, 2017. The amendments in this ASU should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. In August 2015, FASB issued Accounting Standards Update (“ASU”) No.2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date” defers the effective date ASU No. 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. All other entities should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2018, and interim reporting periods within annual reporting periods beginning after December 15, 2019. All other entities may apply the guidance in ASU No. 2014-09 earlier as of an annual reporting period beginning after December 15, 2016, including interim reporting periods within that reporting period. All other entities also may apply the guidance in Update 2014-09 earlier as of an annual reporting period beginning after December 15, 2016, and interim reporting periods within annual reporting periods beginning one year after the annual reporting period in which the entity first applies the guidance in ASU No. 2014-09. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. We do not believe any other recent pronouncements will have any impact on our presentation of financial position or results of operations.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2015
Going Concern [Abstract]
GOING CONCERN	NOTE 2 - GOING CONCERN As reflected in the accompanying financial statements, the Company had a net loss of $1,266,693, net cash used in operations of $704,230 and has an accumulated deficit of $1,921,771, for the year ended December 31, 2015. These factors raise substantial doubt about the Company's ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on Management's plans which include potential asset acquisitions, mergers or business combinations with other entities, further implementation of its business plan and continuing to raise funds through debt or equity financings. The Company will likely rely upon related party debt or equity financing in order to ensure the continuing existence of the business. The business plan of the Company is to engage in the design, development, marketing and direct-selling of commercial grade aeroponics fixtures and supporting systems for use in urban Controlled Environment Agriculture ("CEA") and Building Integrated Agriculture ("BIA"). During the next twelve months, the Company's strategy is to: complete ongoing product development; commence product marketing, product assembly and sales; construct a demonstration CEA and BIA farm; and offer design-build services. The Company's long-term strategy is to direct sale, license and franchise their patented technologies and methods. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 3 - PROPERTY AND EQUIPMENT Property and equipment consist of the following at December 31, 2015 and December 31, 2014: December 31, 2015 December 31, 2014 Furniture and equipment $ 113,308 $ 84,551 Tooling equipment 27,015 18,309 Leasehold improvements 57,780 33,778 Computer equipment 5,914 4,780 Research and development lab 59,482 52,616 Total 263,499 194,034 Less: accumulated depreciation and amortization (69,762 ) (24,603 ) Property & equipment, Net $ 193,737 $ 169,431 Depreciation expense for the years ended December 31, 2015 and 2014, totaled $46,444 and $16,715, respectively. During the year ended December 31, 2014, the Company paid deposits and or acquired equipment totaling $68,083 which has not been placed in service as of December 31, 2014 and is included in Other Assets as of December 31, 2014. During the year ended December 31, 2015 the Company sold $19,300 of other assets in exchange for $9,300 and recorded a loss on the sale of equipment of $10,050. The remaining balance of Other Assets as of December 31, 2015 is $48,783.

COMMITMENTS & CONTINGENCIES

COMMITMENTS & CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS & CONTINGENCIES	NOTE 4 – COMMITMENTS & CONTINGENCIES On December 7, 2015, the Company entered into a consulting agreement where the advisor agreed to provide advertising and promotion services to the Company. The term of this agreement is three months. As a compensation for services the Company will issue 125,000 shares of common stock with a fair value of $47,500 ($0.38/share), based upon the most recent trading price per share of the Company’s stock and $2,000. For the year ended December 31, 2015 the Company issued 125,000 common shares and paid $2000. A Cannabis Production Pilot Agreement ("Agreement") was entered into as of the 18th day of December 2014 by and between Indoor Harvest Corp. ("Indoor Harvest"), a Texas Corporation, and Tweed Marijuana Inc. ("Tweed"), a Canadian company. Tweed Marijuana Inc. is a TSX Venture Exchange listed company. Its wholly owned subsidiaries Tweed Inc. and Tweed Farms Inc. (formerly Prime1 Construction Services Corp.) are licensed producers of medical cannabis in Canada. The principal activities of Tweed are the production and sale of cannabis through its wholly owned subsidiaries out of Tweed Inc.'s facility in Smiths Falls, Ontario and Tweed Farms Inc.'s facility in Niagara-on-the-Lake, Ontario as regulated by the Marihuana for Medical Purposes Regulations. Indoor Harvest will be provided exclusive manufacturing rights for a period of 10 years on the New IP developed under the Agreement. All equipment manufactured by Indoor Harvest will be provided to Tweed by way of a "cost plus agreement" not to exceed 15% allowable for profit. Both parties are responsible for the costs associated with meeting their obligations outlined in this Agreement. Under no circumstance, do Tweed's costs exceed those associated with the cost of plants, labor and general costs of production including water and electricity. However, any costs related to third party laboratory analysis and testing of phytocannabinoids will be shared equally by both parties. On February 20, 2014 the Company signed a 60 month lease on a 10,000 sqft. office/warehouse facility and paid a deposit of $12,600. The monthly base rent is $4,200 increasing 6% every two years for the term of the lease. The property is adequate for all of the Company's currently planned activities. Deferred rent payable at December 31, 2015 was $9,778. Deferred rent payable is the sum of the difference between the monthly rent payment and the straight-line monthly rent expense of an operating lease that contains escalated payments in future periods. Rent expense for the periods noted is as follows: Twelve months ended December 31, 2015 December 31, 2014 Rent expense $ 50,952 $ 42,626 At December 31, 2015, rental commitments are as follows: Year Amount 2016 $ 52,416 2017 53,424 2018 55,560 2019 18,876 $ 180,276 On September 18, 2013, the Company entered into a material transfer agreement with the Massachusetts Institute of Technology's Media Lab ("MIT") to provide aeroponics system components and fixtures to be used for the purpose of developing a wall facade aeroponics system as part of MIT Media Lab's Changing Places research. The Company is responsible for providing technical assistance and materials. In connection with this agreement, MIT has agreed to reimburse the Company $12,242 in costs incurred as of December 31, 2014; the Company has recorded this reimbursement as Other Assets as of December 31, 2014 and a reduction in research and development expense.

LOAN PAYABLE

LOAN PAYABLE	12 Months Ended
	Dec. 31, 2015
Loans Payable [Abstract]
LOAN PAYABLE	NOTE 5 - LOAN PAYABLE On June 5, 2015, the Company entered into a five year loan agreement totaling $36,100. The loan carries an interest rate of 10.25%. During the year ended December 31, 2015 the Company repaid $2,838 of the principal and the remaining balance is $33,262.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 - RELATED PARTY TRANSACTIONS On March 1, 2015, the Company entered into a Director Agreement with William Jamieson. The Company will reimburse the Director for reasonable travel and other incidental expenses incurred by the Director in performing his services and attending meetings as approved in advance by the Company. The Company shall award to the Director 166,560 shares of common stock pursuant to the Company's 2015 Stock Incentive over a two year period as directed in the Director Agreement. For the year ended December 31, 2015, the Company issued 62,460 shares of common stock having a fair value of $28,315 ($0.30 - $0.55/share) based upon the most recent trading price per share of the Company’s common stock (See Note 8). On August 14, 2015, the Company entered into an employment agreement with John Choo, the executive to serve as a Company President. The term of the agreement will continue until August 14, 2016, unless the employment is sooner terminated by the Board of Directors. As compensation for services, the employee will receive annual compensation of $60,000. In addition, the employee will receive 355,060 shares of common stock. In addition, the Company shall award to the Director 166,560 shares of common stock pursuant to the Company's 2015 Stock Incentive over a two year period as directed in the Director Agreement. For the year ended December 31, 2015, the Company issued 355,060 shares in common stock having a fair value of $164,393 ($0.46/share) and 62,460 shares of common stock having a fair value of $28,315 ($0.30 - $0.55/share) based upon the most recent trading price per share of the Company’s common stock (See Note 8). In May 2015, the Company issued 50,000 shares of Common stock to Chad Sykes, our CEO having a fair value of $25,500 ($0.51/share) based upon the most recent trading price per share of the Company’s common stock (See Note 8). In November 17, 2015 the Company issued 125,000 shares of Common stock to the Company's legal counsel as part of legal fees having a fair value of $56,250 ($0.45/share) based upon the most recent trading price per share of the Company’s common stock (See Note 8). In January of 2014, the Company entered into an advisory agreement where the advisor agreed to act as a mentor or advisor to the Company and provide advice and assistance ranging from attending quarterly meetings to providing feedback on Company strategy to making introductions and assisting in acquisitions. The Company issued 65,552 common shares in connection with this agreement with a fair value of $16,388 ($0.25/share) based upon the most recent trading price per share of the Company’s common stock. All shares to be issued per this agreement have been issued. In January of 2014, the Company issued 207,455 shares of Common stock to the Company's legal counsel as part of legal fees with a fair value of $51,864 ($0.25/share) based upon the most recent trading price per share of the Company’s common stock.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 - INCOME TAXES Indoor Harvest operates in the United States; accordingly, federal and state income taxes have been provided based upon the tax laws and rates of the U.S. Deferred taxes are determined based on the temporary differences between the financial statement and income tax bases of assets and liabilities as measured by the enacted tax rates, which will be in effect when these differences reverse. The components of deferred income tax assets and liabilities as of December 31, 2015 are as follows: Years ended December 31, Description 2015 2014 Deferred tax assets: Net operating losses $ 458,202 $ 199,054 Deferred tax liabilities: Accelerated tax depreciation $ 16,911 $ 9,830 Net deferred tax assets 441,291 189,224 Less: valuation allowance (441,291 ) (189,224 ) Net $ - $ - At December 31, 2015 and 2014, the Company has provided a full valuation allowance for the deferred tax assets. The Company’s accumulated net operating loss as of December 31, 2015 of $1,347,653, if not used, will begin to expire in 2035. This loss carry forward expires according to the following schedule: Years Ending December 31, Amount 2033 $ 217,074 2034 368,378 2035 762,201 Total $ 1,347,653

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 8 - SHAREHOLDERS' EQUITY Preferred Stock On August 3, 2015, the Company's Board of Directors signed a written action that included the following: · The Board of Directors have approved the creation of 5,000,000 shares of Series A Convertible Preferred Stock and to take the required steps to amend the Corporations articles of incorporation and any other such SEC filings, or Company records as needed · The Board of Directors have approved a Certificate of Designation, Preferences and Rights of the Series A Convertible Preferred Stock. · The Board of Directors have approved a Regulation D, Rule 506(c) offering of up to 5,000,000 shares of Series A Convertible Preferred Stock in order to raise up to $5,000,000 in capital per the Company's Plan of Operation and to take the steps to file the required SEC and State filings For the year ended December 31, 2015, none of the preferred stock was issued and outstanding. Common Stock In January of 2014, the Company entered into an advisory agreement where the advisor agreed to act as a mentor or advisor to the Company and provide advice and assistance ranging from attending quarterly meetings to providing feedback on Company strategy to making introductions and assisting in acquisitions. The Company issued 65,552 common shares in connection with this agreement with a fair value of $16,388 ($0.25/share) based upon the most recent trading price per share of the Company’s stock. All shares to be issued per this agreement have been issued. In January of 2014, the Company issued 207,455 shares of Common stock to the Company's legal counsel as part of legal fees with a fair value of $51,864 ($0.25/share) based upon the most recent trading price per share of the Company’s stock. During the year ended December 31, 2014, the company issued a total of 2,474,000 shares of common stock ($0.25-0.50/share) for cash totaling $864,750 and a subscription receivable of $10,000. In January of 2015, the Company issued 144,000 shares of common stock to the Company's legal counsel as part of legal fees with a valuation of $72,000 ($0.50/share) at the most recent price per share for cash sales of the Company's stock. On March 1, 2015, we entered into a Director Agreement with William Jamieson. The Company will reimburse the Director for reasonable travel and other incidental expenses incurred by the Director in performing his services and attending meetings as approved in advance by the Company. The Company shall award to the Director 166,560 shares of common stock pursuant to the Company's 2015 Stock Incentive over a two year period as directed in the Director Agreement. On May 31, 2015, the Company issued a total 20,820 shares of common stock with a fair value of $10,618 ($0.51/share) based upon the most recent trading price per share of the Company’s stock. On August 31, 2015, the Company issued a total 20,820 shares of common stock with a fair value of $11,451 ($0.55/share) based upon the most recent trading price per share of the Company’s stock. On November 30, 2015, the Company issued a total 20,820 shares of common stock with a fair value of $6,246 ($0.30/share) based upon the most recent trading price per share of the Company’s common stock. On March 13, 2015, we entered into a Director Agreement with John Choo. The Company will reimburse the Director for reasonable travel and other incidental expenses incurred by the Director in performing his services and attending meetings as approved in advance by the Company. The Company shall award to the Director 166,560 shares of common stock pursuant to the Company's 2015 Stock Incentive over a two year period as directed in the Director Agreement. On May 31, 2015, the Company issued a total 20,820 shares of common stock with a fair value of $10,618 ($0.51/share) at the most recent trading price per share of the Company’s stock. On August 31, 2015, the Company issued a total 20,820 shares of common stock with a fair value of $11,451 ($0.55/share) based upon the most recent trading price per share of the Company’s stock. On November 30, 2015, the Company issued a total 20,820 shares of common stock with a fair value of $6,246 ($0.30/share) based upon the most recent trading price per share of the Company’s stock. Effective August 14, 2015, the Company entered into an employment agreement and the Company issued 355,060 shares of Common Stock to John Choo, our President with fair value of $164,393 ($0.46/share) based upon the most recent trading price per share of the Company’s stock (See Note 4). On March 23, 2015 we entered into a consulting agreement with Smallcapvoice.com to provide public and investor relations services for a period of 30 days starting on March 31, 2015. The Company paid $25,000 in cash plus issued 25,000 shares with a fair value of $12,500 ($0.50/share) based on the most recent closing price per share of our common stock traded on the OTCQB. For the three months ended March 31, 2015, the Company recorded $25,000 paid in cash and 25,000 shares of common stock as a prepaid expense. As of June 30, 2015 the services have been completed and the Company expensed the prepaid expense. On April 15, 2015, we entered into a Director Agreement with John Zimmerman. The Company will reimburse the Director for reasonable travel and other incidental expenses incurred by the Director in performing his services and attending meetings as approved in advance by the Company. The Company shall award to the Director 166,560 shares of common stock pursuant to the Company's 2015 Stock Incentive over a two year period as directed in the Director Agreement. On July 15, 2015, the Company issued 20,820 shares, of common stock with a fair value of $9,369 ($0.45/share) based upon the most recent trading price per share of the Company's stock. On October 16, 2015, the Company issued 20,820 shares, of common stock with a fair value of $9,992 ($0.48/share) based upon the recent trading price per share of the Company's stock In May 2015, the Company issued 106,500 shares of Common Stock to various employees and consultants with a fair value of $54,315 ($0.51/share) based upon the most recent trading price per share of the Company’s stock. In May 2015, the Company issued 50,000 shares of Common Stock to Chad Sykes, our CEO with a fair value air of $25,500 ($0.51/share) at the most recent trading price per share of the Company’s stock (See Note 4). On August 31, 2015, the Company issued 12,000 shares of Common Stock for consulting expense with a fair value $6,600 ($0.55/share) based upon the most recent trading price per share of the Company’s stock. In November 17, 2015 the Company issued 125,000 shares of Common stock to the Company's legal counsel as part of legal fees with a fair value of $56,250 ($0.45/share) based upon the most recent trading price per share of the Company’s stock. On December 1, 2015, the Company issued 7,063 shares of Common Stock for consulting expense with a fair value of $3,178 ($0.45/share) based upon the most recent trading price per share of the Company’s stock. On December 7, 2015, the Company issued 125,000 shares of Common Stock to FMW Media Works, Inc. in order to provide investor and public relations services. The Company recorded a fair value of $47,500 ($0.38/share) based upon the most recent trading price per share of the Company’s stock. During the year ended December 31, 2015, the Company issued a total of 836,000 shares of common stock at $0.50 per share for cash totaling $418,000.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 - SUBSEQUENT EVENTS On January 17, 2016, the Company issued 20,820 shares of Common Stock related to a Director Agreement with John Zimmerman, of common stock with a fair value of $9,369 ($0.45/share) based upon the most recent trading price per share of the Company’s stock. On January 19, 2016, we issued 300,000 shares of Common Stock to Kodiak Capital Group, LLC as a commitment fee for a Two Million Dollar Equity Financing Agreement. The Company a fair value of $120,000 ($0.40/share) The Company is subject to a Registration Rights Agreement which requires the Company to file a S1 Registration Statement with the SEC by March 31, 2016 and must receive a notice of effectiveness from the SEC prior to executing a Put Notice. The Purchase Price of the security is based on 80% of the Market Price based on the Put Date. Market price is calculated on the lowest daily volume weight average price for any trading day during the valuation period, which is the five days from the Put Notice to the Put Date. On January 22, 2016, we issued 125,000 shares of Common Stock to Emerging Growth, LLC, to provide investor and public relations services. The Company recorded a fair value of $43,750 ($0.35/share) On February 29, 2016, we issued 41,640 shares of Common Stock John Choo and William Jamieson. The Company recorded fair value of $14,574 ($0.35/share) On March 14, 2016, we issued 11,330 shares to a consultant for services rendered, On March 22, 2016 the Company entered into a securities purchase agreement with Firstfire Global Opportunities Fund, LLC, and Rockwell Capital Partners Inc, relating to the issuance and sale of notes of $272,500 in aggregate principal amount including $250,000 actual payment of purchase price plus a 9% original issue discount, and an aggregate total of 50,000 shares of common stock valued at $23,500 ($0.47/share). On March 23, 2016 the Company issued 100,000 shares of common stock to one U.S. accredited investor at $0.50 per share for cash totaling $50,000.

SUMMARY OF SIGNIFICANT ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (GAAP).
Use of estimates	Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States ("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. Significant estimates include, but are not limited to the estimated useful lives of equipment for purposes of depreciation and the valuation of common shares issued for services, equipment and the liquidation of liabilities.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less to be cash and cash equivalents.
Accounts receivable and concentrations	Accounts receivable and concentrations Accounts receivable represents trade obligations from customers that are subject to normal trade collection terms, without discounts. The Company periodically evaluates the collectability of its accounts receivable and considers the need to adjust an allowance for doubtful accounts based upon historical collection experience and specific customer information. Actual amounts could vary from the recorded estimates. We have determined that as of December 31, 2015 no allowance was required. At December 31, 2015, the Company had a concentration of accounts receivable of $59,200 from one customer totaling 100%. For the year ended December 31, 2015, the Company had a concentration of sales of $89,200 with one customer totaling 100%. For the year ended December 31, 2015, the Company had a purchasing concentration of $44,970 with Illumitex, a manufacturer of LED lighting totaling 71%. There were no such concentrations for the year ended December 31, 2014.
Inventories	Inventories Inventory consists primarily of raw materials and packaging materials and is valued at the lower of cost or market. Cost is determined using the weighted average method and average cost is recomputed after each inventory purchase or sale. Inventory is periodically reviewed in order to identify obsolete or damaged inventory and impaired values. Inventory is comprised of raw materials such as steel for our framing systems and packaging materials such as boxes and pallets valued at $7,001 at December 31, 2015.
Revenue Recognition	Revenue Recognition The Company will recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. The Company will generate revenue from the design and installation of the equipment. Revenue from construction contracts are reported under the percentage-of-completion method for financial statement purposes. The estimated revenue for each contract reflected in the financial statements represent that percentage of estimated total revenue that costs incurred to date bear to estimated total costs, based on the Company’s current estimates. With respect to contracts that extend over one or more accounting periods, revisions in costs and revenue estimates during the course of the work are reflected in the period the revisions become known. When current estimates of total contract costs indicate a loss, provision is made for the entire estimated loss. The asset, “Costs and estimated earnings in excess of billings on uncompleted contracts,” “Estimated earnings on uncompleted contracts,” Billing practices for these projects are governed by the contract terms of each project based upon actual costs incurred, achievement of milestones, or pre-agreed schedules. Billings do not necessarily correlate with revenue recognized under the percentage-of-completion method of accounting. With the exception of claims and change orders that are in the process of being negotiated with customers, unbilled work is usually billed during normal billing processes following achievement of the contractual requirements. For the year ended December 31, 2015, 100% of revenues were earned under this method. For the year ended December 31, 2014, the Company had no revenues.
Stock-based Compensation	Stock-based Compensation The Company follows ASC 718-10, Stock Compensation, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions).
Loss per Share	Loss per Share Basic earnings per share amounts are calculated based on the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share is based on the weighted average numbers of shares of common stock outstanding for the periods, including dilutive effects of stock options, warrants granted and convertible preferred stock. Dilutive options and warrants that are issued during a period or that expire or are canceled during a period are reflected in the computations for the time they were outstanding during the periods being reported. Since Indoor Harvest has incurred losses for all periods, the impact of the common stock equivalents would be anti-dilutive and therefore are not included in the calculation.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures its financial assets and liabilities in accordance with GAAP. For certain of our financial instruments, including cash, accounts payable, and the short-term portion of long-term debt, the carrying amounts approximate fair value due to their short maturities.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740—Income Taxes, which requires recognition of deferred income tax liabilities and assets for the expected future tax consequences of events that have been recognized in the financial statements or tax returns. The Company provides for deferred taxes on temporary differences between the financial statements and tax basis of assets using the enacted tax rates that are expected to apply to taxable income when the temporary differences are expected to reverse. FASB ASC 740 establishes a more-likely-than-not threshold for recognizing the benefits of tax return positions in the financial statements. Also, the statement implements a process for measuring those tax positions that meet the recognition threshold of being ultimately sustained upon examination by the taxing authorities. There are no uncertain tax positions taken by the Company on its tax returns. The Company files tax returns in the U.S. and states in which it has operations and is subject to taxation. Tax years subsequent to 2008 remain open to examination by U.S. federal and state tax jurisdictions. Tax years 2015, 2014, 2013, 2012 and 2011, remain subject to examination by the IRS and respective states.
Property and Equipment	Property and Equipment Property and equipment is recorded at cost and depreciated or amortized using the straight-line method over the estimated useful life of the asset or the underlying lease term for leasehold improvements, whichever is shorter. The estimated useful life by asset description is noted in the following table: Asset Description Estimate Useful Life (Years) Furniture & Equipment 3-5 Tooling Equipment 10 Leasehold improvements * * The shorter of 5 years or the life of the lease.
Intangible Asset	Intangible Asset The Company's intangible assets consist of domain names and is accounted for as an indefinite lived intangible asset in accordance with ASC 350 "Goodwill and Other Intangible Assets" ("ASC 350"). It also includes software and is amortized over a 3-5 year period. Domain names are not being amortized as they are determined to have indefinite lives. Intangible assets are reviewed annually for impairment or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There were no impairment charges taken during the years ended December 31, 2015 and 2014
Patent and Patent Application Expenses	Patent and Patent Application Expenses Although the Company believes that its patent and underlying technology will have continuing value, the amount of future benefits to be derived from the patent is uncertain. Therefore, patent costs are expensed as incurred.
Research and Development	Research and Development Research and development expenditures are charged to expense as incurred. Research and development expense was as follows: Years Ended December 31, 2015 December 31, 2014 Research and development expense $ 20,518 $ 36,080
Advertising Expense	Advertising Expense Advertising and promotional costs are expensed as incurred. Advertising expense was as follows: Years Ended December 31, 2015 December 31, 2014 Advertising expense $ 45,238 $ 7,241
Reclassification	Reclassifications Certain expense items have been reclassified in the statement of operations for the year ended December 31, 2014, to conform to the reporting format adopted for the year ended December 31, 2015.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2014, the FASB issued Accounting Standards Update “ASU” 2014-15 on “Presentation of Financial Statements Going Concern (Subtopic 205-40) - Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern”. Currently, there is no guidance in U.S. GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this Update are effective for public and nonpublic entities for annual periods ending after December 15, 2016. Early adoption is permitted. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. In July 2015, FASB issued Accounting Standards Update (“ASU”) No. 2015-11, “Inventory (Topic 330): Simplifying the Measurement of Inventory” more closely align the measurement of inventory in GAAP with the measurement of inventory in International Financial Reporting Standards (IFRS). The amendments in this ASU do not apply to inventory that is measured using last-in, first-out (LIFO) or the retail inventory method. The amendments apply to all other inventory, which includes inventory that is measured using first-in, first-out (FIFO) or average cost. An entity should measure inventory within the scope of this Update at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using LIFO or the retail inventory method. For public business entities, this ASU is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. For all other entities, this ASU is effective for fiscal years beginning after December 15, 2016, and interim periods within fiscal years beginning after December 15, 2017. The amendments in this ASU should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. In August 2015, FASB issued Accounting Standards Update (“ASU”) No.2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date” defers the effective date ASU No. 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. All other entities should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15, 2018, and interim reporting periods within annual reporting periods beginning after December 15, 2019. All other entities may apply the guidance in ASU No. 2014-09 earlier as of an annual reporting period beginning after December 15, 2016, including interim reporting periods within that reporting period. All other entities also may apply the guidance in Update 2014-09 earlier as of an annual reporting period beginning after December 15, 2016, and interim reporting periods within annual reporting periods beginning one year after the annual reporting period in which the entity first applies the guidance in ASU No. 2014-09. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. We do not believe any other recent pronouncements will have any impact on our presentation of financial position or results of operations.

SUMMARY OF SIGNIFICANT ACCOUN18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule of estimated useful life by asset description	Asset Description Estimate Useful Life (Years) Furniture & Equipment 3-5 Tooling Equipment 10 Leasehold improvements * * The shorter of 5 years or the life of the lease.
Schedule of research and development expense	Years Ended December 31, 2015 December 31, 2014 Research and development expense $ 20,518 $ 36,080
Schedule of advertising expense	Years Ended December 31, 2015 December 31, 2014 Advertising expense $ 45,238 $ 7,241

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	December 31, 2015 December 31, 2014 Furniture and equipment $ 113,308 $ 84,551 Tooling equipment 27,015 18,309 Leasehold improvements 57,780 33,778 Computer equipment 5,914 4,780 Research and development lab 59,482 52,616 Total 263,499 194,034 Less: accumulated depreciation and amortization (69,762 ) (24,603 ) Property & equipment, Net $ 193,737 $ 169,431

COMMITMENTS & CONTINGENCIES (Ta

COMMITMENTS & CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of rent expense	Twelve months ended December 31, 2015 December 31, 2014 Rent expense $ 50,952 $ 42,626
Schedule of rental commitments	Year Amount 2016 $ 52,416 2017 53,424 2018 55,560 2019 18,876 $ 180,276

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule for income tax provision differs from the amount of income tax	Years ended December 31, Description 2015 2014 Deferred tax assets: Net operating losses $ 458,202 $ 199,054 Deferred tax liabilities: Accelerated tax depreciation $ 16,911 $ 9,830 Net deferred tax assets 441,291 189,224 Less: valuation allowance (441,291 ) (189,224 ) Net $ - $ -
Schedule of operating loss carry forward	Years Ending December 31, Amount 2033 $ 217,074 2034 368,378 2035 762,201 Total $ 1,347,653

SUMMARY OF SIGNIFICANT ACCOUN22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2015
Furniture & Equipment
Accounting Policies [Line Items]
Estimate Useful Life (Years)	3-5
Tooling Equipment
Accounting Policies [Line Items]
Estimate Useful Life (Years)	10
Leasehold improvements
Accounting Policies [Line Items]
Estimate Useful Life (Years)	The shorter of 5 years or the life of the lease.

SUMMARY OF SIGNIFICANT ACCOUN23

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Research and development expense	$ 20,518	$ 36,080

SUMMARY OF SIGNIFICANT ACCOUN24

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Advertising expense	$ 45,238	$ 7,241

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals)	12 Months Ended
	Dec. 31, 2015USD ($)
Accounting Policies [Line Items]
Accounts receivable from customer one	$ 59,200
Sale revenue from customer one	89,200
Purchasing concentration with Illumitex	$ 44,970
Percentage of revenue recognition on billing uncompleted contracts	100.00%
Accounts receivable | Customer concentration risk
Accounting Policies [Line Items]
Percentage of concentration	100.00%
Sales revenue | Customer concentration risk
Accounting Policies [Line Items]
Percentage of concentration	100.00%
Accounts payable | Supplier concentration risk
Accounting Policies [Line Items]
Percentage of concentration	71.00%

SUMMARY OF SIGNIFICANT ACCOUN26

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals 1)	12 Months Ended
	Dec. 31, 2015USD ($)
Accounting Policies [Line Items]
Inventory	$ 7,001
Software | Minimum [Member]
Accounting Policies [Line Items]
Amortization period	3 years
Software | Maximum [Member]
Accounting Policies [Line Items]
Amortization period	5 years

GOING CONCERN (Detail Textuals)

GOING CONCERN (Detail Textuals) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Going Concern [Abstract]
Net loss	$ (1,266,693)	$ (443,282)
Net cash used in operations	(704,230)	(411,335)
Accumulated deficit	$ (1,921,772)	$ (655,079)

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Total	$ 263,499	$ 194,034
Less: accumulated depreciation and amortization	(69,762)	(24,603)
Property & equipment, Net	193,737	170,454
Furniture and equipment
Property, Plant and Equipment [Line Items]
Total	113,308	84,551
Tooling equipment
Property, Plant and Equipment [Line Items]
Total	27,015	18,309
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total	57,780	33,778
Computer equipment
Property, Plant and Equipment [Line Items]
Total	5,914	4,780
Research and development lab
Property, Plant and Equipment [Line Items]
Total	$ 59,482	$ 52,616

PROPERTY AND EQUIPMENT (Detail

PROPERTY AND EQUIPMENT (Detail Textuals) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 46,444	$ 16,715

PROPERTY AND EQUIPMENT (Detai30

PROPERTY AND EQUIPMENT (Detail Textuals 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Sale of other assets	$ 19,300
Other assets in exchange	9,250
Sale of equipment	(10,050)
Other assets	$ 48,783	$ 68,083
Other assets
Property, Plant and Equipment [Line Items]
Equipment acquired		$ 68,083

COMMITMENTS & CONTINGENCIES (De

COMMITMENTS & CONTINGENCIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Rent expense	$ 50,952	$ 42,626

COMMITMENTS & CONTINGENCIES (32

COMMITMENTS & CONTINGENCIES (Details 1)	Dec. 31, 2015USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,016	$ 52,416
2,017	53,424
2,018	55,560
2,019	18,876
Rental commitments	$ 180,276

COMMITMENTS & CONTINGENCIES (33

COMMITMENTS & CONTINGENCIES (Detail Textuals)	Dec. 07, 2015USD ($)$ / sharesshares	Dec. 18, 2014	Feb. 20, 2014USD ($)ft²	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)$ / shares
Commitments And Contingencies [Line Items]
Shares of common stock with a fair value				$ 518,227	$ 68,251
Term of manufacturing rights		10 years
Description of lease arrangements			On February 20, 2014 the Company signed a 60 month lease on a 10,000 sqft. office/warehouse facility and paid a deposit of $12,600. The monthly base rent is $4,200 increasing 6% every two years for the term of the lease. The property is adequate for all of the Company's currently planned activities.
Period of rental agreement			60 months
Area of land | ft²			10,000
Deposit on rent facility			$ 12,600
Monthly rent payable			$ 4,200
Monthly base rent increasing percentage			6.00%
Period of increasing base rent			2 years
Deferred rent payable				9,778
Reimbursement revenue					$ 12,242
Consulting agreement
Commitments And Contingencies [Line Items]
Term of consulting agreement	3 months
Payment for consulting agreement				$ 2,000
Shares of common stock | shares	125,000			125,000
Shares of common stock with a fair value	$ 47,500
Price per share | $ / shares	$ 0.38
Maximum
Commitments And Contingencies [Line Items]
Cost plus agreement allowable for profit percentage		15.00%
Price per share | $ / shares					$ 0.50

LOAN PAYABLE (Detail Textuals)

LOAN PAYABLE (Detail Textuals) - USD ($)	Jun. 05, 2015	Dec. 31, 2015
Debt Disclosure [Abstract]
Loan payable term	5 years
Principal loan amount	$ 36,100
Loan payable, interest rate		10.25%
Repayments of note payable		$ 2,838
Note payable		$ 33,262

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Detail Textuals) - USD ($)	Aug. 14, 2015	Mar. 01, 2015	Nov. 17, 2015	May. 31, 2015	Jan. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Jan. 31, 2015
Related Party Transaction [Line Items]
Shares of common stock with a fair value						$ 518,227	$ 68,251
Minimum
Related Party Transaction [Line Items]
Shares issued price per share (in dollars per share)							$ 0.25
Maximum
Related Party Transaction [Line Items]
Shares issued price per share (in dollars per share)							$ 0.50
John Choo | Employment agreement
Related Party Transaction [Line Items]
Employee annual compensation	$ 60,000
Shares to be issued under agreement	355,060
Common stock issued for services						355,060
Shares of common stock with a fair value						$ 164,393
Shares issued price per share (in dollars per share)						$ 0.46
Chad Sykes, CEO
Related Party Transaction [Line Items]
Common stock issued for services				50,000
Shares of common stock with a fair value				$ 25,500
Shares issued price per share (in dollars per share)				$ 0.51
Advisor | Four advisory agreement
Related Party Transaction [Line Items]
Common stock issued for services					65,552
Shares of common stock with a fair value					$ 16,388
Shares issued price per share (in dollars per share)					$ 0.25
Legal Counsel
Related Party Transaction [Line Items]
Common stock issued for services			125,000		207,455
Shares of common stock with a fair value			$ 56,250		$ 51,864
Shares issued price per share (in dollars per share)			$ 0.45		$ 0.25			$ 0.50
William Jamieson | Director Agreement | 2015 Stock Incentive
Related Party Transaction [Line Items]
Common stock issued for services		166,560				62,460
Shares of common stock with a fair value						$ 28,315
Term period of services		2 years
William Jamieson | Director Agreement | 2015 Stock Incentive | Minimum
Related Party Transaction [Line Items]
Shares issued price per share (in dollars per share)						$ 0.30
William Jamieson | Director Agreement | 2015 Stock Incentive | Maximum
Related Party Transaction [Line Items]
Shares issued price per share (in dollars per share)						$ 0.55

INCOME TAXES (Details )

INCOME TAXES (Details ) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Net operating losses	$ 458,202	$ 199,054
Deferred tax liabilities:
Accelerated tax depreciation	16,911	9,830
Net deferred tax assets	441,291	189,224
Less: valuation allowance	$ (441,291)	$ (189,224)
Net

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	Dec. 31, 2015USD ($)
Operating Loss Carryforwards [Line Items]
Total	$ 1,347,653
2,033
Operating Loss Carryforwards [Line Items]
Total	217,074
2,034
Operating Loss Carryforwards [Line Items]
Total	368,378
2,035
Operating Loss Carryforwards [Line Items]
Total	$ 762,201

INCOME TAXES (Detail Textuals)

INCOME TAXES (Detail Textuals)	Dec. 31, 2015USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carry forward	$ 1,347,653

SHAREHOLDERS' EQUITY (Detail Te

SHAREHOLDERS' EQUITY (Detail Textuals) - USD ($)	Dec. 07, 2015	Dec. 01, 2015	Aug. 14, 2015	Aug. 03, 2015	Jul. 15, 2015	Mar. 13, 2015	Mar. 01, 2015	Nov. 30, 2015	Nov. 17, 2015	Oct. 16, 2015	Aug. 31, 2015	May. 31, 2015	Apr. 15, 2015	Mar. 31, 2015	Mar. 23, 2015	Jan. 31, 2015	Jan. 31, 2014	Dec. 31, 2015	Dec. 31, 2014
Shareholders Equity [Line Items]
Issuance of common stock for cash (in shares)																			2,474,000
Issuance of common stock for cash																		$ 418,000	$ 864,750
Less: Stock subscription receivable																			10,000
Issuance of common stock for services																		$ 518,227	$ 68,251
Minimum
Shareholders Equity [Line Items]
Shares issued price per share (in dollars per share)																			$ 0.25
Maximum
Shareholders Equity [Line Items]
Shares issued price per share (in dollars per share)																			$ 0.50
Chad Sykes, CEO
Shareholders Equity [Line Items]
Shares issued price per share (in dollars per share)												$ 0.51
Common stock issued for services												50,000
Issuance of common stock for services												$ 25,500
Advisor | Four advisory agreement
Shareholders Equity [Line Items]
Shares issued price per share (in dollars per share)																	$ 0.25
Common stock issued for services																	65,552
Issuance of common stock for services																	$ 16,388
Legal Counsel
Shareholders Equity [Line Items]
Issuance of common stock for cash (in shares)																144,000
Issuance of common stock for cash																$ 72,000
Shares issued price per share (in dollars per share)									$ 0.45							$ 0.50	$ 0.25
Common stock issued for services									125,000								207,455
Issuance of common stock for services									$ 56,250								$ 51,864
Director Agreement | William Jamieson | 2015 Stock Incentive
Shareholders Equity [Line Items]
Shares issued price per share (in dollars per share)								$ 0.30			$ 0.55	$ 0.51
Common stock issued for services								20,820			20,820	20,820
Common stock awarded to director							166,560
Term of Agreement							2 years
Issuance of common stock for services								$ 6,246			$ 11,451	$ 10,618
Director Agreement | John Choo | 2015 Stock Incentive
Shareholders Equity [Line Items]
Shares issued price per share (in dollars per share)								$ 0.30			$ 0.55	$ 0.51
Common stock issued for services								20,820			20,820	20,820
Common stock awarded to director						166,560
Term of Agreement						2 years
Issuance of common stock for services								$ 6,246			$ 11,451	$ 10,618
Director Agreement | John Zimmerman
Shareholders Equity [Line Items]
Shares issued price per share (in dollars per share)										$ 0.48
Common stock issued for services										20,820
Issuance of common stock for services										$ 9,992
Director Agreement | John Zimmerman | 2015 Stock Incentive
Shareholders Equity [Line Items]
Shares issued price per share (in dollars per share)					$ 0.45					$ 0.48
Common stock issued for services					20,820					20,820
Common stock awarded to director													166,560
Term of Agreement													2 years
Issuance of common stock for services					$ 9,369					$ 9,992
Consulting agreement
Shareholders Equity [Line Items]
Shares issued price per share (in dollars per share)	$ 0.38
Common stock issued for services	125,000																	125,000
Issuance of common stock for services	$ 47,500
Consulting agreement | Smallcapvoice.com
Shareholders Equity [Line Items]
Shares issued price per share (in dollars per share)															$ 0.50
Cash paid for services														$ 25,000	$ 25,000
Common stock issued for services														25,000	25,000
Issuance of common stock for services															$ 12,500
Employment agreement | John Choo | 2015 Stock Incentive
Shareholders Equity [Line Items]
Shares issued price per share (in dollars per share)			$ 0.46
Common stock issued for services			355,060
Issuance of common stock for services			$ 164,393
Common stock
Shareholders Equity [Line Items]
Issuance of common stock for cash (in shares)																		836,000
Issuance of common stock for cash																		$ 418,000
Shares issued price per share (in dollars per share)		$ 0.45									$ 0.55	$ 0.51						$ 0.50
Shares issued to employees and various consultants		7,063									12,000	106,500
Value of shares issued to employees and various consultants		$ 3,178									$ 6,600	$ 54,315
Series A Convertible Preferred Stock
Shareholders Equity [Line Items]
Issuance of common stock for cash (in shares)				5,000,000
Issuance of common stock for cash				$ 5,000,000

SUBSEQUENT EVENTS (Detail Textu

SUBSEQUENT EVENTS (Detail Textuals) - USD ($)	Jul. 15, 2015	Jan. 22, 2016	Jan. 19, 2016	Jan. 17, 2016	Nov. 30, 2015	Oct. 16, 2015	Aug. 31, 2015	May. 31, 2015	Mar. 14, 2016	Feb. 29, 2016	Mar. 23, 2016	Mar. 22, 2016	Oct. 17, 2016	Dec. 31, 2015	Dec. 31, 2014
Subsequent Event [Line Items]
Value of common stock issued for services														$ 518,227	$ 68,251
Stock issued															2,474,000
Value of stock issued														418,000	$ 864,750
Proceeds from note payable														36,100
Repayments of note payable														$ 2,838
Restricted common stock
Subsequent Event [Line Items]
Common stock issued for services														1,116,183	273,007
Value of common stock issued for services														$ 1,117	$ 272
Stock issued														836,000	2,474,000
Value of stock issued														$ 836	$ 2,474
William Jamieson | Director Agreement | 2015 Stock Incentive
Subsequent Event [Line Items]
Common stock issued for services					20,820		20,820	20,820
Value of common stock issued for services					$ 6,246		$ 11,451	$ 10,618
Shares issued price per share (in dollars per share)					$ 0.30		$ 0.55	$ 0.51
John Zimmerman | Director Agreement
Subsequent Event [Line Items]
Common stock issued for services						20,820
Value of common stock issued for services						$ 9,992
Shares issued price per share (in dollars per share)						$ 0.48
John Zimmerman | Director Agreement | 2015 Stock Incentive
Subsequent Event [Line Items]
Common stock issued for services	20,820					20,820
Value of common stock issued for services	$ 9,369					$ 9,992
Shares issued price per share (in dollars per share)	$ 0.45					$ 0.48
Subsequent Event | John Zimmerman | Director Agreement
Subsequent Event [Line Items]
Common stock issued for services													20,820
Value of common stock issued for services													$ 9,369
Shares issued price per share (in dollars per share)													$ 0.45
Subsequent Event | John Zimmerman | Director Agreement | 2015 Stock Incentive
Subsequent Event [Line Items]
Common stock issued for services				20,820
Value of common stock issued for services				$ 9,369
Shares issued price per share (in dollars per share)				$ 0.45
Subsequent Event | John Choo and William Jamieson | Director Agreement
Subsequent Event [Line Items]
Common stock issued for services										41,640
Value of common stock issued for services										$ 14,574
Shares issued price per share (in dollars per share)										$ 0.35
Subsequent Event | Consultant
Subsequent Event [Line Items]
Common stock issued for services									11,330
Value of common stock issued for services									$ 4,986
Shares issued price per share (in dollars per share)									$ 0.44
Subsequent Event | U.S. accredited investor
Subsequent Event [Line Items]
Shares issued price per share (in dollars per share)											$ 0.50
Stock issued											100,000
Value of stock issued											$ 50,000
Subsequent Event | Kodiak Capital Group, LLC | Two Million Dollar Equity Financing Agreement
Subsequent Event [Line Items]
Common stock issued for services			300,000
Value of common stock issued for services			$ 120,000
Shares issued price per share (in dollars per share)			$ 0.40
Subsequent Event | Emerging Growth, LLC
Subsequent Event [Line Items]
Common stock issued for services		125,000
Value of common stock issued for services		$ 43,750
Shares issued price per share (in dollars per share)		$ 0.35
Subsequent Event | Firstfire Global Opportunities Fund, LLC, and Rockwell Capital Partners Inc | Securities purchase agreement
Subsequent Event [Line Items]
Common stock issued for services												50,000
Value of common stock issued for services												$ 23,500
Shares issued price per share (in dollars per share)												$ 0.47
Proceeds from note payable												$ 272,500
Repayments of note payable												$ 250,000
Original issue discount percentage												9.00%
Interest rate percentage on unpaid principal amount												3.00%
Debt default percentage												15.00%
Debt default description												If the Company exercises its right to prepay or repay the Note, the Company shall make payment to the note holders of an amount in cash equal to the sum of 125% multiplied by the Principal Amount plus accrued and unpaid interest on the Principal Amount to the Optional Prepayment Date plus Default Interest, if any. the notes convert into shares of Common Stock at a price equal to $0.30; provided, however that from and after the occurrence of any Event of Default hereunder, the Conversion Price shall be the lower of: (i) the Fixed Conversion Price or (ii) 45% multiplied by the lowest sales price of the Common Stock in a public market during the ten (10) consecutive Trading Day period immediately preceding the Trading Day that the Company receives a Notice of Conversion (as defined in the Note).