Galenfeha (NGHI) 10-K 31 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 31, 2017	Jun. 30, 2016
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Trading Symbol	glfh
Entity Registrant Name	Galenfeha, Inc.
Entity Central Index Key	1,574,676
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		61,250,000
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Entity Public Float			$ 3,500,000
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 31, 2015
CURRENT ASSETS
Cash	$ 129,973	$ 47,333
Accounts receivable	0	107,424
Accounts receivable from related parties	14,189	336
Inventory	0	950,617
Assets held for sale	381,041	0
Prepaid expenses	0	10,083
Total current assets	525,203	1,115,793
FIXED ASSETS, net of accumulated depreciation of $0 and $21,419, respectively	0	187,386
OTHER ASSETS
Goodwill	0	389,839
Customer list, net of accumulated amortization of $0 and $5,928, respectively	0	16,870
Deposits	1,000	1,000
Total other assets	1,000	407,709
TOTAL ASSETS	526,203	1,710,888
CURRENT LIABILITIES
Accounts payable and accrued liabilities	32,892	228,014
Accounts payable to related parties	0	123,282
Deferred revenue	43,602	0
Liabilities held for sale	350,000	0
Current maturities of long term debt	0	195,771
Related party convertible promissory note	0	125,000
Due to officer	110,000	0
Total current liabilities	536,494	672,067
Total liabilities	536,494	672,067
STOCKHOLDERS' (DEFICIT) EQUITY
Preferred stock Authorized: 50,000,000 common shares, $0.001 par value, 27,347,563 issued and outstanding at December 31, 2016 and 0 issued and outstanding at December 31, 2015	27,348	0
Common stock Authorized: 150,000,000 common shares, $0.001 par value, 69,318,537 issued and outstanding at December 31, 2016 and 86,126,100 issued and outstanding at December 31, 2015	69,318	86,126
Additional paid-in capital	3,384,950	3,162,529
Accumulated deficit	(3,491,907)	(2,209,834)
Total stockholders' (deficit) equity	(10,291)	1,038,821
TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY	$ 526,203	$ 1,710,888

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 0	$ 21,419
Accumulated Amortization, Customer list	$ 0	$ 5,928
Preferred Stock, Shares Authorized	50,000,000	50,000,000
Preferred Stock, Par Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	27,347,563	0
Preferred Stock, Shares Outstanding	27,347,563	0
Common Stock, Shares Authorized	150,000,000	150,000,000
Common Stock, Par Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Issued	69,318,537	86,126,100
Common Stock, Shares, Outstanding	69,318,537	86,126,100

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating Expenses:
General and administrative	$ 54,707	$ 127,284
Payroll expenses	35,028	114,127
Professional fees	63,985	194,002
Loss on sale of fixed assets	0	5,317
Impairment loss on pump assets	443,935	0
Total operating expenses	597,655	440,730
Loss from operations	(597,655)	(440,730)
Other (expense) income
Interest income	6	44
Cancellation of debt income	13,545	0
Interest expense	(473,045)	(118,018)
Gain (loss) on derivative instruments	129,054	0
Total other income (expense)	(330,440)	(117,974)
Loss from continuing operations	(928,095)	(558,704)
Loss from discontinued operations	(353,978)	(1,040,612)
Net loss	$ (1,282,073)	$ (1,599,316)
Loss per share, basic and diluted:
Continuing operations	$ (0.01)	$ (0.01)
Discontinued operations	0	(0.01)
Net loss	$ (0.01)	$ (0.02)
Weighted average number of common shares outstanding, basic and diluted	88,586,086	85,415,212

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS EQUITY - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Beginning Balance at Dec. 31, 2014	$ 0	$ 77,812	$ 909,988	$ (610,518)	$ 377,282
Beginning Balance (Shares) at Dec. 31, 2014		77,812,000
Common shares issued for cash		$ 16,122	1,496,078		1,512,200
Common shares issued for cash (Shares)		16,122,000
Common shares issued for acquisition of subsidiary		$ 767	190,983		191,750
Common shares issued for acquisition of subsidiary (Shares)		767,000
Options expense			295,553		295,553
Common shares returned and cancelled		$ (9,225)	9,225
Common shares returned and cancelled (Shares)		(9,224,900)
Derivative liability extinguished on conversion					0
Common Shares Issued For Services		$ 650	260,702		261,352
Common Shares Issued For Services (Shares)		650,000
Non-vested options forfeited					0
Related party gain on sale of battery assets					0
Common stock converted to preferred stock					0
Net loss				(1,599,316)	(1,599,316)
Ending Balance at Dec. 31, 2015	0	$ 86,126	3,162,529	(2,209,834)	1,038,821
Ending Balance (Shares) at Dec. 31, 2015		86,126,100
Reclass of conversion option to derivative liabilities			(6,175)		(6,175)
Options expense			65,360		65,360
Stock issued for conversion of debt		$ 10,040	62,230		72,270
Stock issued for conversion of debt (Shares)		10,040,000
Derivative liability extinguished on conversion			163,487		163,487
Common Shares Issued For Services		$ 500	12,250		12,750
Common Shares Issued For Services (Shares)		500,000
Revaluation of common shares issued for services			4,780		4,780
Non-vested options forfeited			(94,519)		(94,519)
Related party gain on sale of battery assets			15,008		15,008
Common stock converted to preferred stock	$ 27,348	$ (27,348)			27,348
Common stock converted to preferred stock (Shares)	27,347,563	(27,347,563)
Net loss				(1,282,073)	(1,282,073)
Ending Balance at Dec. 31, 2016	$ 27,348	$ 69,318	$ 3,384,950	$ (3,491,907)	$ (10,291)
Ending Balance (Shares) at Dec. 31, 2016	27,347,563	69,318,537

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
OPERATING ACTIVITIES
Net loss	$ (1,282,073)	$ (1,599,316)
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment loss on pump assets	443,935	0
Depreciation and amortization from discontinued operations	25,711	24,390
Non-vested options forfeited	(94,519)	0
Common shares issued for services	17,530	261,352
Options expense	65,360	295,553
Loss on sale of fixed assets	0	5,317
Gain on derivative instruments	(129,054)	0
Amortization of debt discounts	372,016	106,507
Changes in Operating Assets and Liabilities:
Decrease (increase) in accounts receivable	107,424	(107,424)
Decrease (increase) in accounts receivable from related party	(13,853)	113,170
Decrease (increase) in inventory	344,070	(753,824)
Decrease (increase) in prepaid expenses and other assets	(3,747)	(10,083)
Increase (decrease) in accounts payable and accrued liabilities	(166,328)	193,705
Increase (decrease) in accounts payable to related parties	(123,282)	123,282
Increase (decrease) in deferred revenue	43,602	0
Net cash used in operating activities	(393,208)	(1,347,371)
INVESTING ACTIVITIES
Purchase of fixed assets from discontinued operations	0	(73,076)
Proceeds from sale of fixed assets	0	5,000
Cash paid for acquisition of subsidiary	0	(160,300)
Cash received for sale of battery assets	350,000	0
Net cash provided by (used in) investing activities	350,000	(228,376)
FINANCING ACTIVITIES
Proceeds from notes payable	421,000	267,573
Payments on notes payable	(617,853)	(133,152)
Proceeds from convertible debentures, net of original issue discounts	344,493	0
Proceeds from related party promissory note	100,000	0
Payments on related party convertible promissory note	(225,000)	(125,000)
Borrowings on finance contracts	18,168	20,596
Payments on finance contracts	(24,960)	(13,805)
Net advance from officer	110,000	0
Proceeds from sale of common stock	0	1,512,200
Net cash provided by financing activities	125,848	1,528,412
NET INCREASE (DECREASE) IN CASH	82,640	(47,335)
CASH AT BEGINNING OF PERIOD	47,333	94,668
CASH AT END OF PERIOD	129,973	47,333
Cash paid for:
Interest expense	115,364	2,402
Income taxes	0	0
NONCASH INVESTING AND FINANCING ACTIVITIES
Return and cancellation of common stock	0	9,225
Common stock issued for acquisition of subsidiary	0	191,750
Note payable issued for acquisition of subsidiary	0	53,000
Deposit used for acquisition of subsidiary	0	66,000
Assumption of liabilities by an officer for disposal of fixed assets	0	42,016
Debt discount due to derivative liabilities	286,366	0
Common stock issued for debt conversion	72,270	0
Reclass of conversion option from equity to derivative liabilities	6,175	0
Derivative liability extinguished on conversion	163,487	0
Common stock converted to preferred stock	27,348	0
Assets reclassed to held for sale	381,041	0
Liabilities reclassed to held for sale	350,000	0
Related party gain on sale of battery assets	$ 15,008	$ 0

NATURE OF BUSINESS

NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2016
NATURE OF BUSINESS [Text Block]	NOTE 1 - NATURE OF BUSINESS Galenfeha was incorporated on March 14, 2013 in the state of Nevada. Our corporate office is located at 420 Throckmorton Street, Suite 200, Ft. Worth Texas 76102, and our telephone number is 1-817-945-6448. Our website is www.galenfeha.com. We are engineering, product development, and manufacturing company that generates revenue by receiving royalties from products we developed, providing engineering, regulatory, and business consulting services across numerous disciplines, such as aerospace, automotive, and medical, and by making investments in companies that our management team feels to be undervalued. Our objective is to be a vehicle that assembles a team and finances the development of groundbreaking new technology that is resistant to adverse economic and market fluctuations. With the recent sale of our stored energy division, and our oil and gas equipment division, we have moved the Company in the direction our founder originally envisioned. A condensed version of our 2017 Statement of Work is as follows: 1. Finalize purchase of Additive Manufacturing, LLC 2. Explore investments both private and public 3. Develop new technologies for product development, engineering, and manufacturers 4. Formulate applications for new products recently developed 5. Commercialize new technology and products

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2016
GOING CONCERN [Text Block]	NOTE 2 - GOING CONCERN The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company has a working capital deficit and has incurred net losses and net cash used in operations since inception. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon the Company’s ability to achieve a level of profitability. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities with some additional funding from other traditional financing sources, including term notes until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2016
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Text Block]	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States (See Note 2 regarding the assumption that the Company is a “going concern”). Certain prior period amounts have been reclassified to conform to current period presentation. PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Daylight Pumps, Inc. All significant inter-company accounts and transactions have been eliminated. USE OF ESTIMATES 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. These estimates and assumptions also affect the reported amounts of revenues, costs, and expenses during the reporting period. Management evaluates these estimates and assumptions on a regular basis. Actual results could differ from those estimates. REVENUE RECOGNITION The Company recognizes revenue for sales and billing for freight charges upon delivery of the product to the customer at a fixed and determinable price with a reasonable assurance of collection, passage of title to the customer as indicated by shipping terms and fulfillment of all significant obligations, pursuant to the guidance provided by Accounting Standards Codification (“ASC”) Topic 605. For sales to all customers, including manufacturer representatives, distributors or their third-party customers, these criteria are met at the time product is delivered. When other significant obligations remain after products are delivered, revenue is recognized only after such obligations are fulfilled. In addition, judgments are required in evaluating the credit worthiness of our customers. Credit is not extended to customers and revenue is not recognized until we have determined that collectability is reasonably assured. The Company estimates customer product returns based on historical return patterns and reduces sales and cost of sales accordingly. During the year ended December 31, 2016, 10% of sales were to a single related party customer. In addition, four other third party customers contributed to 84% of total revenue in 2016. During the year ended December 31, 2015, 52% of sales were to a single related party customer. These revenue generating activities have been discontinued (see Note 16). CASH AND CASH EQUIVALENTS All cash, other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents. Cash at December 31, 2016 and December 31, 2015 was $129,973 and $47,333, respectively. ACCOUNTS RECEIVABLE Accounts receivable represents the uncollected portion of amounts recorded as revenues. Management performs periodic analyses to evaluate all outstanding accounts receivable to estimate an allowance for doubtful accounts that may not be collectible, based on the best facts available to management. Management considers historical collection patterns, accounts receivable aging trends and specific identification of disputed invoices in its analyses. After all reasonable attempts to collect a receivable have failed, the receivable is directly written off. As of December 31, 2016 and December 31, 2015, the balance of the allowance for doubtful accounts was $0 and $0, respectively. As of December 31, 2016, accounts receivable from a single related party customer comprised 100% of accounts receivable. As of December 31, 2015, accounts receivable from one third party customer comprised 81% of accounts receivable, while another third-party customer comprised 12% of accounts receivable. INVENTORIES Inventories are stated at the lower of cost, determined on a first-in, first-out basis (“FIFO”), or market, including direct material costs and direct and indirect manufacturing costs. Inventory consists of the following amounts as of December 31, 2016 and 2015. 2016 2015 Raw Materials $ 196,760 $ 311,673 Work In Process - - Finished Goods 184,281 638,944 Total Inventory (held for sale as of December 31, 2016) $ 381,041 $ 950,617 An impairment loss of $44,825 was recognized against inventory assets held for sale during the year ended December 31, 2016. PROPERTY AND INTANGIBLE ASSETS Property, plant and equipment is recorded at cost. Depreciation is computed using the straight-line method over estimated useful lives of three to ten years for furniture, fixtures, and equipment and forty years for improvements. Total depreciation and amortization expense related to property and equipment was $25,711 and $24,390 for the years ended December 31, 2016 and 2015. Expenditures for repairs and maintenance are charged to expense as incurred. Intangible asset consisted of a customer list acquired in the Daylight Pumps acquisition. Amortization is computed using the straight-line method over the estimated useful life of three years. Total amortization expense related to intangible asset was $7,599 and total depreciation expense related to property and equipment was $18,112 for the year ended December 31, 2016. Total amortization expense related to intangible asset was $5,928 and total depreciation expense related to property and equipment was $18,462 for the year ended December 31, 2015. IMPAIRMENT OF LONG-LIVED ASSETS The Company reviews and evaluates long-lived assets for impairment when events or changes in circumstances indicate the related carrying amounts may not be recoverable. An impairment loss is recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition is less than its carrying amount. When impairment is identified, the carrying amount of the asset is reduced to its estimated fair value. Assets to be disposed of are recorded at the lower of net book value or fair market value less cost to sell at the date management commits to a plan of disposal. There were impairments of $9,271 and $0 to long-lived assets for the Company’s years ended December 31, 2016 or 2015. GOODWILL Goodwill is carried at cost and is not amortized. The Company tests goodwill for impairment on an annual basis at the end of each fiscal year, relying on a number of factors including operating results, business plans, economic projections, anticipated future cash flows, and marketplace date. Company management uses its judgment in assessing whether goodwill has become impaired between annual impairment tests according to specifications set forth in ASC 350. The Company completed an evaluation of goodwill at December 31, 2016 and 2015 and recognized an impairment loss of $389,839 and $0, respectively. RESEARCH AND DEVELOPMENT COSTS Research and development costs, predominately internal labor costs and costs of materials, are charged to expense when incurred. ADVERITISING EXPENSES Advertising expenses are expensed as incurred. The Company expensed advertising costs of $9,478 and $93,112 for the years ended December 31, 2016 and 2015, respectively. SHIPPING AND HANDLING CHARGES The Company incurs costs related to shipping and handling of its manufactured products. These costs are expensed as incurred as a component of cost of sales. Shipping and handling charges related to the receipt of raw materials are also incurred, which are recorded as a cost of the related inventory. DEFERRED INCOME TAXES AND VALUATION ALLOWANCE The Company accounts for income taxes under FASB ASC 740 Topic “Income Taxes.” Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets were recognized at December 31, 2016 and 2015. NET INCOME (LOSS) PER COMMON SHARE Net income (loss) per share is calculated in accordance with FASB ASC 260 topic, “Earnings Per Share.” The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised. Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at December 31, 2016 and 2015. During the years ended December 31, 2016 and 2015, the Company excluded 300,000 and 2,050,000 options respectively, from the calculation of diluted loss per share as their inclusion would have been anti-dilutive. FAIR VALUE ACCOUNTING As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC 820, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The three levels of the fair value hierarchy are described below: Level 1 Level 2 Level 3 The Company utilized level 3 inputs to estimate the fair value of its derivative instruments using the Black-Scholes Option Pricing Model. There were no outstanding assets or liabilities measured on a recurring basis at December 31, 2016 or 2015. SHARE-BASED EXPENSES FASB ASC 718 “Compensation – Stock Compensation” prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of FASB ASC 505-50, “Equity – Based Payments to Non-Employees.” Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. Aggregate share-based expenses (including options and common stock) for the years ending December 31, 2016 and 2015 were $(11,629) and $556,905 respectively. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS Management does not expect the adoption of any recently issued accounting pronouncements to have a material impact on the Company’s present or future financial statements.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2016
PROPERTY AND EQUIPMENT [Text Block]	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment are stated at cost, less accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful lives of the related assets, ranging from three to forty years. A summary is as follows: December 31, 2016 December 31, 2015 Manufacturing assets $ - $ 168,015 Vehicles - - Furniture and equipment - 19,318 Improvements - 21,472 - 208,805 Less accumulated depreciation - (21,419 ) Property and equipment, net $ - $ 187,386 Depreciation expense related to property and equipment was $18,112 and $18,462 for the years ended December 31, 2016 and 2015, respectively. During the year ended December 31, 2016, the Company disposed all of its manufacturing assets, furniture and equipment, and leasehold improvements when the Company sold its stored energy division to Fleaux Services of Louisiana, LLC, a related party. All of the manufacturing assets, furniture and equipment, and leasehold improvements were on hand and used at the manufacturing facility in Shreveport, Louisiana. As of December 31, 2016 the Company had closed this office and terminated any leases relating these facilities. During the year ended December 31, 2015, James Ketner, Chairman of the Board, purchased a GMC Truck and a Chrysler automobile from the company in exchange for the settlement of an officer loan in the amount of $24,316, a cash payment of $5,000 and the assumption of the note payable to Chrysler Capital in the amount of $17,700. These transactions resulted in a loss on the disposal of fixed assets of $5,317. Cash paid for purchase of fixed assets was $73,076 during the year ended December 31, 2015.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2016
NOTES PAYABLE [Text Block]	NOTE 5 – NOTES PAYABLE On May 12, 2016, the Company incurred a loan of $5,625 relating to the renewal of their commercial general liability insurance. The note has an interest rate of 8.00%, payable in payments of $583 for 10 months. Additionally in May of 2016, the Company incurred a loan of $5,746 relating to the renewal of their workers compensation, commercial property, and commercial automobile insurance. The loan balance increased by $6,798 on September 27, 2016 due to an additional workers compensation assessment after auditing the prior payroll period. The note has an interest rate of 0.00%, payable in payments of $936, $1,223, $599, and $7.669 in months one, two, three and four, respectively, and $509 per month for the remaining four months. The Company has cancelled all insurance policies financed under these agreements and the outstanding balance on these finance agreements was $0 and $6,791 as of December 31, 2016 and December 31, 2015, respectively. In August 2015, the Company incurred a loan of $78,593 that is secured by a customer purchase order. The loan has an interest rate of 4.75% payable in four payment of $19,843 with the first payment due on December 28, 2015. Since the prior customer purchase orders had been fulfilled and paid, the loan of $78,593 was repaid by a second loan of $88,980 on December 28, 2015 which was secured by current customer purchase orders. The second loan of $88,980 has an interest rate of 4.75% and is payable in one principal payment of $88,980 plus accrued interest on April 28, 2016. The outstanding balance on this loan was $0 and $88,980 as of December 31, 2016 and December 31, 2015, respectively. The Company also took out a line of credit of $100,000 on August 5, 2015 which is payable on demand. The line of credit is secured by all present and future inventory, all present and future accounts receivable, other receivables, contract rights, instruments, documents, notes, and all other similar obligation and indebtedness that may now and in the future be owed to the Company, and all general intangibles. On January 15, 2016 the Company’s line of credit was increased from $100,000 to $200,000. The Company withdrew an additional $70,000 in funds from the line of credit and paid loan origination and documentation fees of $1,000 at closing to bring the total outstanding line of credit balance to $171,000 as of January 15, 2016. Under the terms of the new agreement the loan is a fixed rate ( 4.75%) revolving line of credit loan to the Company for $200,000 due on January 15, 2017. The outstanding balance on this loan was $0 and $100,000 as of December 31, 2016 and December 31, 2015, respectively. Additionally, the line of credit is secured by a deposit account held at the Grantor’s institution which had a cash balance of $0 and $11,499 as of December 31, 2016 and December 31, 2015, respectively. On August 23, 2016, the Company entered into a Promissory Note Agreement with Kevin L. Wilson, in the amount of $350,000. The note bears an interest rate of 11 ½ % per annum from the date until the principal is paid in full. This note may be prepaid in whole or in part, without penalty. All outstanding principal, interest and fees shall be due and payable on or before August 23, 2017. As of December 31, 2016, the principal and interest due on the note is $364,336 (the accrued interest of $14,336 is presented as accounts payable in the consolidated balance sheet). This note was assumed by the purchaser in the sale of the Company’s Daylight Pumps division. It is classified as liabilities held for sale as of December 31, 2016. On May 12, 2016, the Company entered into a Promissory Note Agreement with Diane Moore, a related party, in the amount of $100,000. The note bears an interest rate of 5% per annum until the balance is paid in full. Repayment of the loan is due on or before December 31, 2016. The note was paid in full on November 16, 2016 leaving a balance due of $0 as of December 31, 2016, and the holder agreed to forego any accrued interest due under the terms of the note. In 2015, the Company financed inventory purchased from Daylight Pumps in the related business combination in the amount of $53,000 which is payable to Warren T. Robertson. The note has an interest rate of 0.00%, payable in four payments of $13,250, by the end of each quarter, beginning April 1, 2105. The Company repaid $53,000 under this note during the year ended December 31, 2015 and the outstanding balance was $0 as of December 31, 2015. During 2015, the Company made payments of $1,559 towards an outstanding note payable to Chrysler Capital in the amount of $19,259 as of December 31, 2014. The remaining balance of $17,700 was assumed by James Ketner, former Chairman of the Board (see Note 4). The current maturities and five year debt schedule for the notes is as follows: 2016 $ - 2017 350,000 2018 - 2019 - 2020 - Total current notes payable $ 350,000

CONVERTIBLE LOANS

CONVERTIBLE LOANS	12 Months Ended
	Dec. 31, 2016
CONVERTIBLE LOANS [Text Block]	NOTE 6 – CONVERTIBLE LOANS As of November 4, 2016, the Company had terminated and extinguished all of the convertible notes the Company entered into during the first and second quarters of 2016. February 2016 Note Effective February 29, 2016 the Company entered into a Convertible Promissory Note (“Vista Note”) with Vista Capital Investments, LLC pursuant to which the Company issued Vista Capital Investments, LLC a convertible note in the amount of $275,000 with an original issue discount in the amount of $25,000. The principal amount due Vista Capital Investments, LLC is based on the consideration paid. The maturity date is two years from the effective date of each payment. On February 29, 2016 the Company received consideration of $75,000 for which an original issue discount of $7,500 was recorded. In addition, the Company recognized a discount of $5,625 on fees paid upon entering into this agreement and recognized accrued interest under the Vista Note totaling $16,500. There were no additional borrowings under the Vista Note during the twelve months ended December 31, 2016. The Vista Note carries an interest rate of 6% which shall be applied on the issuance date to the original principal amount. The Vista Note provides Vista Capital Investments, LLC the right at any time, to convert the outstanding balance (including accrued and unpaid interest) into shares of the Company’s common stock at 70% of the lowest trade price in the 25 trading days previous to the conversion, additional discounts may apply in the case that conversion shares are not deliverable or if the shares are ineligible. As a result of the derivatives calculation (see Note 8) an additional discount of $72,775 was recorded. On September 1, 2016 Vista converted $9,951 of the Vista Convertible Note into a total of 790,000 shares of Common Stock at a fair value of $0.01260 per share. On September 28, 2016 Vista converted $10,200 of the Vista Convertible Note into a total of 2,000,000 shares of Common Stock at a fair value of $0.0051 per share. See Note 9. Amortization of the debt discount totaled $102,400 for the twelve months ended December 31, 2016. The principal balance due, net of the amortized discount under the Vista Note was $0 at December 31, 2016. March 2016 Note Effective March 2, 2016 the Company entered into a Convertible Promissory Note (“JMJ Note”) with JMJ Financial pursuant to which the Company issued JMJ Financial a convertible note in the amount of $500,000 with an original issue discount in the amount of $50,000. The principal amount due JMJ is based on the consideration paid. The maturity date is two years from the effective date of each payment. On March 2, 2016 the Company received consideration of $100,000 for which an original issue discount of $10,000 was recorded. In addition, the Company recognized a discount of $7,500 on fees paid upon entering into this agreement. There were no additional borrowings under the JMJ Note during the twelve months ended December 31, 2016. If the Company doesn’t repay the JMJ Note on or before 90 days from the effective date the Company may not make further payments on this JMJ Note prior to the maturity date and a one-time interest charge of 12% will be applied to the principal amount. Since no payments were made on the note on or before 90 days from the effective date of the note, accrued interest due was recorded in the amount of $13,200 on June 1, 2016 which shall be applied to the original principal balance. Interest paid under the JMJ Note totaled $17,672 at December 31, 2016. The JMJ Note provides JMJ Financial the right at any time, to convert the outstanding balance (including accrued and unpaid interest) into shares of the Company’s common stock at 60% of the lowest trade price in the 25 trading days previous to the conversion, additional discounts may apply in the case that conversion shares are not deliverable or if the shares are ineligible. As a result of the derivatives calculation (see Note 8) an additional discount of $96,374 was recorded. On September 12, 2016 JMJ converted $8,820 of the JMJ Convertible Note into a total of 700,000 shares of Common Stock at a fair value of $0.01260 per share. On September 21, 2016 JMJ converted $9,000 of the JMJ Convertible Note into a total of 750,000 shares of Common Stock at a fair value of $0.01200 per share. On September 28, 2016 JMJ converted $7,344 of the JMJ Convertible Note into a total of 1,200,000 shares of Common Stock at a fair value of $0.006120 per share. On October 5, 2016 JMJ converted $7,800 of the March 2016 JMJ Convertible Note into a total of 1,300,000 shares of Common Stock at a fair value of $0.006000 per share. On October 18, 2016 JMJ converted $9,000 of the March 2016 JMJ Convertible Note into a total of 1,500,000 shares of Common Stock at a fair value of $0.006000 per share. On October 25, 2016 JMJ converted $10,152 of the March 2016 JMJ Convertible Note into a total of 1,800,000 shares of Common Stock at a fair value of $0.005640 per share. See Note 9. Amortization of the debt discount totaled $142,116 for the twelve months ended December 31, 2016. The principal balance due, net of the amortized discount under the JMJ Note was $0 at December 31, 2016. April 2016 Note Effective April 22, 2016 the Company entered into a Convertible Promissory Note (“Auctus Note”) with Auctus Fund, LLC pursuant to which the Company issued Auctus Fund, LLC a convertible note in the amount of $75,000. The maturity date is January 22, 2017. On April 22, 2016 the Company received consideration of $75,000. In addition, the Company recognized a discount of $6,750 on fees paid upon entering into this agreement. The Auctus Note carries an interest rate of 10% which shall be applied on the issuance date to the original principal amount. Interest paid under the Auctus Note totaled $17,672 for the twelve months ended December 31, 2016. The Auctus Note provides Auctus Fund, LLC the right at any time, to convert the outstanding balance (including accrued and unpaid interest) into shares of the Company’s common stock at 60% of the lowest trade price in the 25 trading days previous to the conversion, additional discounts may apply in the case that conversion shares are not deliverable or if the shares are ineligible. As a result of the derivatives calculation (see Note 8) an additional discount of $62,625 was recorded. Amortization of the debt discount totaled $75,000 for the twelve months ended December 31, 2016. The principal balance due, net of the amortized discount under the Auctus Note was $0 at December 31, 2016. May 2016 Note Effective April 18, 2016 the Company entered into a Convertible Promissory Note (“Adar Note”) with Adar Bays, LLC pursuant to which the Company issued Adar Bays, LLC a convertible note in the amount of $52,500 with an original issue discount in the amount of $2,500. The maturity date is April 18, 2017. On May 12, 2016 the Company received consideration of $50,000 for which an original issue discount of $2,500 was recorded. In addition, the Company recognized a discount of $6,250 on fees paid upon entering into this agreement. The Adar Note carries an interest rate of 8% which shall be applied on the issuance date to the original principal amount. Interest paid under the Adar Note totaled $27,207 for the twelve months ended December 31, 2016. The Adar Note provides Adar Bays, LLC the right at any time, to convert the outstanding balance (including accrued and unpaid interest) into shares of the Company’s common stock at 60% of the lowest trade price in the 20 trading days previous to the conversion, additional discounts may apply in the case that conversion shares are not deliverable or if the shares are ineligible. As a result of the derivatives calculation (see Note 8) an additional discount of $39,550 was recorded. Amortization of the debt discount totaled $52,500 for the twelve months ended December 31, 2016. The principal balance due, net of the amortized discount under the Adar Note was $0 at December 31, 2016.

CONVERTIBLE LOANS RELATED PARTY

CONVERTIBLE LOANS RELATED PARTY	12 Months Ended
	Dec. 31, 2016
CONVERTIBLE LOANS RELATED PARTY [Text Block]	NOTE 7 – CONVERTIBLE LOANS – RELATED PARTY The Company issued a convertible promissory note to a related party in 2014 for $250,000 (see Note 13). The Company accounts for convertible notes payable in accordance with the guidelines established by the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 470-20, Debt with Conversion and Other Options. The Beneficial Conversion Feature ("BCF") of a convertible note is normally characterized as the convertible portion or feature of certain notes payable that provide a rate of conversion that is below market value or in-the-money when issued. The Company records a BCF related to the issuance of a convertible note when issued and also records the estimated fair value of any warrants issued with those convertible notes. Beneficial conversion features that are contingent upon the occurrence of a future event are recorded when the contingency is resolved. The BCF of a convertible note is measured by allocating a portion of the note's proceeds to the warrants, if applicable, and as a discount on the carrying amount of the convertible note equal to the intrinsic value of the conversion feature, both of which are credited to additional paid-in-capital. The value of the proceeds received from a convertible note is then allocated between the conversion features and warrants and the debt on an allocated fair value basis. The allocated fair value is recorded in the financial statements as a debt discount (premium) from the face amount of the note and such discount is amortized over the expected term of the convertible note (or to the conversion date of the note, if sooner) and is charged to interest expense. The note is convertible into common stock of the Company at $0.50 per share. The intrinsic value of the beneficial conversion feature was determined to be $125,000 at the commitment date and the discount is being amortized over the one year life of the promissory note. As of December 31, 2016, $125,000 of the discount has been amortized as interest expense. Interest amortized for the years ended December 31, 2016 and 2015 was $0 and $106,507, respectively. The Company repaid $125,000 under this note during the year ended December 31, 2015, and $125,000 during the year ended December 31, 2016. The outstanding balance was $0 as of December 31, 2016. This conversion option was accounted for as a derivative liability during the year ended December 31, 2016 resulting in a reclassification of the fair value of the derivative liability of $6,175 from equity (see Note 8). Interest expense accrued on the convertible promissory note was $0 and $11,699 for the years ended December 31, 2016 and 2015, respectively. The note matured on November 7, 2015 and is currently paid in full. The note was unsecured, bared interest at 7% per annum and was convertible into common stock at $0.50 per share. The note was paid in full on November 16, 2016 and the holder agreed to forego any accrued interest due under the terms of the note.

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	12 Months Ended
	Dec. 31, 2016
DERIVATIVE LIABILITY [Text Block]	NOTE 8 – DERIVATIVE LIABILITY During the year ended December 31, 2016, the Company identified conversion features embedded within its convertible debt. The Company has determined that the conversion feature of the Notes represents an embedded derivative since the Notes are convertible into a variable number of shares upon conversion. Accordingly, the embedded conversion feature must be bifurcated from the debt host and accounted for as a derivative liability. Therefore, the fair value of the derivative instruments have been recorded as liabilities on the balance sheet with the corresponding amount recorded as discounts to the Notes. Such discounts will be accreted from the issuance date to the maturity date of the Notes. The change in the fair value of the derivative liabilities will be recorded in other income or expenses in the statement of operations at the end of each period, with the offset to the derivative liabilities on the balance sheet. The fair values of the embedded derivative liabilities were determined using the Black-Scholes valuation model on the issuance dates with the assumptions in the table below. The change in fair value of the Company’s derivative liabilities for the year ended December 31, 2016 is as follows: December 31, 2015 fair value $ - Additions recognized as derivative loss at inception 437,086 Additions recognized as note discount at inception 286,366 Derivative liability extinguished on conversion (163,487 ) Reclass from equity to derivative liability 6,175 Fair value mark – to market adjustment (566,140 ) December 31, 2016 fair value $ - The gain on the change in fair value of derivative liabilities for the year ended December 31, 2016 totaled $129,054. The fair value at the issuance and re-measurement dates for the convertible debt treated as derivative liabilities are based upon the following estimates and assumptions made by management for the year ended December 31, 2016: Exercise prices See Notes 6 and 7 Expected dividends 0% Expected volatility 188%- 400% Expected term See Notes 6 and 7 Discount rate .29%- .85%

SHAREHOLDERS EQUITY

SHAREHOLDERS EQUITY	12 Months Ended
	Dec. 31, 2016
SHAREHOLDERS EQUITY [Text Block]	NOTE 9 - SHAREHOLDERS’ EQUITY PREFERRED STOCK The authorized stock of the Company consists of 50,000,000 preferred shares with a par value of $0.001. During 2016, four officers and directors of the Company exchanged 27,347,563 common shares for 27,347,563 preferred shares. As of December 31, 2016, 27,347,563 shares of the Company’s preferred stock Series B were issued and outstanding. On December 20, 2016, shareholders of the company approved an amendment to the Bylaws for the creation of preferred stock. The preferred class of stock will consist of two (2) series, Series A, and Series B. All affiliates of the company who purchased stock during the formation of the company and who purchased stock for financing activities at prices below market will move their common shares into the Series B preferred stock, effective immediately. The Series B votes 1:1; is subject to all splits the same as common; converts back to common 1:1; and cannot be converted back to common for resale in the open market until a 30 day VWAP (volume weighted average price) of $.45 cents has been met in the Company’s public trading market. All future sales of company securities by affiliates will adhere to rules and regulations of the Commission. Affiliates who purchased stock at offering prices that were current at the time of purchase, and affiliates who make open market purchases and are directly responsible for a merger/acquisition that brings retained earnings to the company, can convert these common shares 1:1 into Series A preferred stock. Series A votes 1:1; converts back to common 1:1; is not subject to splits in order to facilitate mergers, acquisitions, or meeting the requirements of a listed exchange; and cannot be converted back to common for resale in the open market until a 30 day VWAP of $3.50 per share has been met in the Company’s public trading market. All future sales of company securities by affiliates will adhere to rules and regulations of the Commission. COMMON STOCK The authorized stock of the Company consists of 150,000,000 common shares with a par value of $0.001. As of December 31, 2016 and December 31, 2015, 69,318,537 and 86,126,100 shares of the Company’s common stock were issued and outstanding. On February 17, 2015, the Company sold 1,350,000 shares of its common stock to one private investor at a price of $0.10 per share, for a total of $135,000. Between February 2 and April 27, 2015, the Company sold 10,272,000 shares of common stock to 117 private investors at a fixed price of $0.10 per share, or an aggregate sale price of $1,027,200. On September 18, 2015, the Company sold 2,000,000 shares of its common stock to an entity controlled by former Board Chairman James Ketner at a price of $0.05 per share, for a total of $100,000. On September 24, 2015, the Company sold 2,500,000 shares of common stock to Galenfeha President/CEO Lucien Marioneaux, Jr. at a fixed price of $0.10 per share, for a total of $250,000. These purchases were made pursuant to the board resolution ratified on August 28, 2015 for affiliate stock purchase. In October 2014, the Company entered into an agreement for the issuance of 1,000,000 common shares for CAD/CAM Engineering Design Services for GLFH1200 series battery development. The shares vest in equal installments of 250,000 each year following the date of the agreement. On May 1, 2015, the Company issued 250,000 shares under this award. Since inception through December 31, 2015, $41,352 was expensed under this award. This nonemployee award is valued upon completion of services. This nonemployee signed an agreement effective July 22, 2016 between them and the Company acknowledging that the Company does not anticipate the need for any additional engineering contract services resulting in the return of non-vested options back to the Company. This resulted in a reduction to engineering research and development expense of $23,311 for the year ended December 31, 2016. On July 1, 2015, the Company issued 400,000 shares of common stock for legal services rendered valued at $120,000. The $120,000 was expensed during the year ended December 31, 2015. Following the passing of Director Richard G. Owston on June 20, 2015, 5,124,900 shares of common stock were returned to the Company’s treasurer and cancelled, pursuant to the lockup agreement signed by all Directors and filed with the SEC on October 25, 2013. Following the tendered resignation of James Ketner, Chairman of the Board on December 31, 2015, 4,100,000 shares of common stock were returned to the Company’s treasurer and cancelled, pursuant to the lockup agreement signed by all Directors and filed with the SEC on October 25, 2014. During the year ended December 31, 2015, the Company issued 767,000 common shares for the acquisition of its subsidiary, valued at $191,750 (see Note 12). In July 2016, the Company entered into an agreement for the issuance of 1,000,000 common shares for consulting services. The shares are to be transferred in four quarterly installments of two hundred fifty thousand shares on or before the fifth day of the following months: August 2016, October 2016, January 2017, and April 2017. On August 5, 2016, the Company issued 250,000 shares under this award. On October 5, 2016, the Company issued another 250,000 shares under this award. Since inception through December 31, 2016, $17,530 was expensed under this award and $7,529 remains to be expensed over the remaining service period. On September 1, 2016 Vista converted $9,954 of the February 2016 Vista Convertible Note into a total of 790,000 shares of Common Stock at a fair value of $0.01260 per share. See Note 6. On September 12, 2016 JMJ converted $8,820 of the March 2016 JMJ Convertible Note into a total of 700,000 shares of Common Stock at a fair value of $0.01260 per share. See Note 6. On September 21, 2016 JMJ converted $9,000 of the March 2016 JMJ Convertible Note into a total of 750,000 shares of Common Stock at a fair value of $0.01200 per share. See Note 6. On September 28, 2016 JMJ converted $7,344 of the March 2016JMJ Convertible Note into a total of 1,200,000 shares of Common Stock at a fair value of $0.006120 per share. See Note 6. On September 28, 2016 Vista converted $10,200 of the February 2016 Vista Convertible Note into a total of 2,000,000 shares of Common Stock at a fair value of $0.0051 per share. See Note 6. On October 5, 2016 JMJ converted $7,800 of the March 2016 JMJ Convertible Note into a total of 1,300,000 shares of Common Stock at a fair value of $0.006000 per share. See Note 6. On October 18, 2016 JMJ converted $9,000 of the March 2016 JMJ Convertible Note into a total of 1,500,000 shares of Common Stock at a fair value of $0.006000 per share. See Note 6. On October 25, 2016 JMJ converted $10,152 of the March 2016 JMJ Convertible Note into a total of 1,800,000 shares of Common Stock at a fair value of $0.005640 per share. See Note 6.

OPTIONS

OPTIONS	12 Months Ended
	Dec. 31, 2016
OPTIONS [Text Block]	NOTE 10 - OPTIONS During the year ended December 31, 2015, the Company granted an aggregate of 2,050,000 options to a military sales representative and three employees. Col. Ashton Naylor (Ret) received 100,000 options exercisable at $0.25 per share, Chris Watkins received 750,000 options exercisable at $0.25 per share, Jeff Roach received 1,000,000 options exercisable at $0.20 per share, and Brian Nallin received 200,000 options exercisable at $0.20 per share. These options expire on April 1, 2016; June 11, 2020, February 1, 2017, and December 31, 2017 respectively. The options granted to Brian Nallin vest immediately and the other options vest in equal tranches over periods ranging from 2 to 5 years. The aggregate fair value of the option grants was determined to be $430,839 using the Black-Scholes Option Pricing Model and the following assumptions: volatilities between 218% and 396%, risk free rates between . 27% and 1.74%, expected terms between 1 and 5 years and zero expected dividends. The fair value of the award is being expensed over the vesting periods. $65,360 and $295,553 was expensed during the year ended December 31, 2016 and December 31, 2015, respectively, $91,519 was reversed from option expense due to non-vested options forfeited for the year ended December 31, 2016, and $0 remains to be expensed over the remaining vesting period. As of December 31, 2015, there were 2,050,000 options outstanding of which 925,000 were exercisable. During 2016, 1,750,000 of these options were forfeited. As of December 31, 2016, there were 300,000 options outstanding which were exercisable. The range of exercise prices and remaining weighted average life of the options outstanding at December 31, 2015 were $0.20 to $0.25 and 2.37 years, respectively. The aggregate intrinsic value of the outstanding options at December 31, 2015 was $0. The exercise price and remaining weighted average life of the options outstanding at December 31, 2016 were $0.25 and 0.08 years, respectively. The aggregate intrinsic value of the outstanding options at December 31, 2016 was $0. All options mentioned above are for employees that are no longer with the company, by either termination because of discontinued operations, or leaving the company of their own accord. At the time of this filing, there were no options outstanding which are exercisable.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
COMMITMENTS AND CONTINGENCIES [Text Block]	NOTE 11 - COMMITMENTS AND CONTINGENCIES The Company entered into two lease agreements for office and research/warehouse facilities in Louisiana. The office lease is $10,200 per year for 24 months beginning May 1, 2014. Beginning in May of 2016 this lease became month to month and is $850 per month. The research/warehouse facility lease is $2,600 per month for 24 months beginning on November 1, 2014. Both leases in Louisiana were terminated in November of 2016. Additionally, the Company leases space in Fort Worth, Texas for corporate facilities for $99 monthly or $1,188 per year. The terms of this lease are also month to month. Year Ended Amount 2016 29,400 2017 - 2018 - 2019 - 2020 - $ 29,400 From time to time the Company may be a party to litigation matters involving claims against the Company. Management believes that there are no current matters that would have a material effect on the Company’s financial position or results of operations. On September 15, 2016, the Company entered into a Cooperative Endeavor and Joint Marketing Agreement with T&L Consolidated, LLC whereby T&L Consolidated, LLC was engaged to locate and identify interested parties to the Company and assist with brokering the sale of the timer and Daylight Pump division to such third parties. Upon a sale of Daylight Pumps to a customer identified by T&L, the parties agree to the following distribution of the sales proceeds. The first $650,000 shall be paid to the Galenfeha, thereafter the next $650,000 shall be paid to T&L, and anything in excess of $1,300,000 shall be split equally between the Company and T&L. As of December 31, 2016, we do not anticipate using the services of T&L Consolidated, and nothing has been paid to this third party in the twelve months ending December 31, 2016 and 2015. Galenfeha entered into an Independent Sales Contract with Electromax Power Solutions, LLC (EPS) with an initial two year term beginning October 2016 and ending October 2018. This contract shall automatically renew on the two year anniversary for an additional one year term. EPS shall facilitate sales of Galenfeha products, affiliated products, and equipment to customers. Galenfeha shall pay EPS 20% of all new initial and sustained revenue derived by EPS’s efforts, involvement, sales, and any other activities brought forth by EPS to Galenfeha. Net sales revenue shall be measured as the product sales price less cost of goods sold according to generally accepted accounting principles. As of December 31, 2016, we do not anticipate using the services of Electromax Power Solutions, LLC, and nothing has been paid to this third party in the twelve months ending December 31, 2016 and 2015.

BUSINESS COMBINATION

BUSINESS COMBINATION	12 Months Ended
	Dec. 31, 2016
BUSINESS COMBINATION [Text Block]	NOTE 12 – BUSINESS COMBINATION On March 21, 2015, the Company completed its acquisition of Daylight Pumps, LLC, a corporation organized under the laws of Arkansas. The acquisition was for the business process and inventory assets. Consideration was $226,300 in cash (of which $66,000 was paid as a deposit in 2014), a note payable of $53,000 and 767,700 common shares of stock. Upon evaluation of the inventory and customer list, it was determined fair market values were $58,413 and $22,798, respectively, with the balance considered additional goodwill in the transaction. The stock consideration was determined at the price of $0.25 as traded on March 21, 2015. The acquisition was reported as follows: March 21, 2015 Inventory assets $ 58,413 Customer list 22,798 81,211 Cash for consideration 226,300 Note payable 53,000 Fair value of stock for consideration 191,750 Total Consideration 471,050 Goodwill $ 389,839 We have not included unaudited pro forma results of operations data for the year ended December 31, 2015 and 2014 as if the Company and the entity described above had been combined on January 1, 2014, because historical financial information of Daylight Pumps, LLC prior to the date of acquisition was not available.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2016
RELATED PARTY TRANSACTIONS [Text Block]	NOTE 13 – RELATED PARTY TRANSACTIONS On October 31, 2014, the Company entered into a Convertible Promissory Note Agreement with Ray Moore Sr., a related party, in the amount of $250,000. The note bears an interest rate of 7% per annum until paid in full. Repayment of the loan is due on or before November 7, 2015. The lender shall have the right to convert this indebtedness to equity shares of Galenfeha at the rate of one share per $.50 of indebtedness for a total of 500,000 shares upon the expiration date, or at any time the Lender desired for the relieve of indebtedness of Maker. The Company received $250,000 cash consideration on November 6, 2014, per the agreement. On March 10, 2015, Galenfeha made a cash payment of $125,000 on the note, leaving a balance of $125,000 plus accrued interest. The note was paid in full on November 16, 2016 with a final cash payment of $125,000, leaving a principal and interest balance due of $0 as of December 31, 2016, and the holder agreed to forego any accrued interest due under the terms of the note. On May 12, 2016, the Company entered into a Promissory Note Agreement with Diane Moore, a related party, in the amount of $100,000. The note bears an interest rate of 5% per annum until the balance is paid in full. Repayment of the loan is due on or before December 31, 2016. The note was paid in full on November 16, 2016 leaving a principal and interest balance due of $0 as of December 31, 2016, and the holder agreed to forego any accrued interest due under the terms of the note. On November 16, 2016, the Company entered into an agreement with Fleaux Services, LLC for the sale of the company’s battery and stored energy division, which includes, but is not limited to, all inventory, support equipment, and office operations located at 9204 Linwood Avenue, Suite 104 and 105, Shreveport, LA 71106. Mr. Trey Moore is the President/CEO of Fleaux Services, and also is a Director of Galenfeha, Inc. The sale is for a cash consideration of $350,000 USD; plus a 3% royalty on all Galenfeha-style batteries sold over the course of the next two years from the date this purchase agreement was executed. The cash consideration was for $175,000 in inventory and $175,000 for business good-will and was provided directly by Fleaux Services in cash. The sale includes all future sales, future purchase orders resulting from previous negotiations, and all intellectual property related to Galenfeha, Inc. battery manufacturing and distribution. Fleaux Services, LLC will assume responsibility for expenses related to the Galenfeha, Inc. battery division that includes previous expenses incurred for sales meetings that secured future purchase orders. All contractual agreements between the Galenfeha Inc. battery division and outside parties, including, but not limited to, consultants, suppliers, distributors, and sales representatives, become the responsibility of Fleaux Services, LLC. This includes all suppliers’ outstanding invoices for materials not yet delivered and support equipment that will be relinquished to Fleaux Services, LLC upon the execution of this agreement. Galenfeha, Inc. will retain payments on all current outstanding purchase orders invoiced before the date of this purchase agreement. A gain on the sale of the battery and stored energy division of $15,008 was recognized as a capital transaction. On November 4, 2016, Mr. James Ketner, Galenfeha’s Chairman and CEO made a cash contribution to the Company in the amount of $100,000 in exchange for a note that has a fixed repayment of $110,000. The note bears no interest, and can be repaid by the Company when the funds become available. The note can be renegotiated between Galenfeha and Mr. Ketner if both parties agree to the terms. There were no principal repayments on the note for the twelve months ending December 31, 2016, and the principal balance due under the note as of December 31, 2016 was $110,000. Falcon Resources, LLC & MarionAv, LLC are two companies owned by Board Member, Trey Moore, and CEO/President, Lucien Marioneaux, Jr., respectively. These related party entities provide flight services to employees and directors of the Company. The total amount paid for flight services to Falcon Resources, LLC was $6,600 and $18,838 for the years ended December 31, 2016 and 2015, respectively. The outstanding payable balance to Falcon Resources, LLC was $0 and $3,511 for the years ended December 31, 2016 and 2015, respectively. The total amount paid for flight services to MarionAv, LLC was $5,050 and $2,343 for the years ended December 31, 2016 and 2015, respectively. The outstanding payable balance to MarionAv, LLC was $0 and $1,388 for the years ended December 31, 2016 and 2015, respectively. Galenfeha sells a portion of its finished goods to Fleaux Services, LLC, a company owned by Board Member, Trey Moore. During the year ended December 31, 2016 and December 31, 2015, sales to the related company totaled $94,005 and $670,838, respectively. As of December 31, 2016 and 2015, the Company had outstanding receivables from the related party company of $14,189 and $336, respectively. During the year ended December 31, 2015, the Company purchased $25,500 of engineering research & development services rendered and $9,359 of shop supplies form Fleaux Services, LLC. During the year ended December 31, 2016, the Company paid Fleaux Services, LLC $17,032 for inventory and shop supply purchases. As of December 31, 2016 and 2015, the Company had an outstanding accounts payable balance to Fleaux Services, LLC totaling $0 and $28,744, respectively. Galenfeha purchases component parts used in the assembly of inventory items from River Cities Machine, LLC, a company owned by Board Member and former President and CEO, Lucien Marioneaux, Jr. During the year ended December 31, 2016 and 2015, purchases from the related company totaled $960 and $202,258, respectively. As of December 31, 2016 and 2015, the Company had an outstanding accounts payable balance to River Cities Machine, LLC totaling $0 and $76,441, respectively. In addition, during the twelve months ended December 31, 2016 and 2015, the Company generated revenue of $720 and $6,000, respectively, from Board Member and former President and CEO, Lucien Marioneaux, Jr. Galenfeha agreed to pay Lucien Marioneaux, Jr., Board Member and former President & CEO, an auto allowance of $1,500 per month beginning May 2015, and the Company terminated this agreement effective October 1, 2016. For the twelve months ending December 31, 2016 and 2015, the Company paid a total of $13,500 and $10,500, respectively, to Mr. Marioneaux. As of December 31, 2016 and 2015, the Company had outstanding payable balances to Lucien Marioneaux of $0 and $1,500, respectively. Beginning in May of 2015, the Company agreed to pay a consulting fee of $8,000 per month to KTNR, Inc., a related party entity owed by the former Chairman of the Board, James Ketner. Total consulting fees paid during the years ended December 31, 2015 totaled $56,000, and the December 2015 consulting fee due to KTNR, Inc. was paid during the twelve months ending December 31, 2016. The consulting agreement with KTNR, Inc. terminated on December 31, 2015. As of December 31, 2015, the Company had an outstanding payable balance to KTNR, Inc. of $8,000. On September 18, 2015, the Company sold 2,000,000 shares of its common stock to an entity President & CEO, James Ketner, controls at a price of $0.05 per share, for a total of $100,000. On September 24, 2015, the Company sold 2,500,000 shares of common stock to Board Member and former President/CEO Lucien Marioneaux, Jr. at a fixed price of $0.10 per share, for a total of $250,000. These purchases were made pursuant to the board resolution ratified on August 28, 2015 for affiliate stock purchase. As of December 31, 2015, the Company had an outstanding payable to Lucien Marioneaux of $1,500. As of December 31, 2016, the Company had outstanding payable balances to Lucien Marioneaux of $0. Other outstanding accounts payable balances to related parties totaled $0 and $3,698 as of December 31, 2016 and 2015. The amounts are unsecured, due on demand and bear no interest.

UNCERTAIN TAX POSITIONS

UNCERTAIN TAX POSITIONS	12 Months Ended
	Dec. 31, 2016
UNCERTAIN TAX POSITIONS [Text Block]	NOTE 14 – UNCERTAIN TAX POSITIONS The Company received a letter on May 17, 2016 from the Caddo-Shreveport Sales and Use Tax Commission informing them of a parish sales and use tax audit scheduled to begin on June 28, 2016. The audit period covered is January 1, 2013 through May 31, 2016. The audit is currently under way and no judgments or assessments have been issued. Management is of the opinion that this audit will not result in any material change in the Company’s financial results.

INCOME TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2016
INCOME TAX [Text Block]	NOTE 15 – INCOME TAX We did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. When it is more likely than not that a tax asset cannot be realized through future income the Company must allow for this future tax benefit. We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry forward, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry forward period. The Company has not taken a tax position that, if challenged, would have a material effect on the financial statements for the period March 14, 2013 (date of inception) through December 31, 2016 applicable under FASB ASC 740. We did not recognize any adjustment to the liability for uncertain tax position and therefore did not record any adjustment to the beginning balance of accumulated deficit on the consolidated balance sheet. The Company is in the process of filing appropriate returns for the Company. The component of the Company’s deferred tax assets as of December 31, 2016 and 2015 are as follows: 2016 2015 Deferred tax asset $ 666,315 $ 541,247 Valuation allowance $ (666,315 ) (541,247 ) Net deferred tax asset $ - $ - The approximate net operating loss carry forward was approximately $1,900,000 as of December 31, 2016 and will start to expire in 2033. The Company did not pay any income taxes during 2016 or 2015.

DISCONTINUED OPERATIONS STORED

DISCONTINUED OPERATIONS STORED ENERGY AND DAYLIGHT PUMP DIVISIONS	12 Months Ended
	Dec. 31, 2016
DISCONTINUED OPERATIONS STORED ENERGY AND DAYLIGHT PUMP DIVISIONS [Text Block]	NOTE 16 – DISCONTINUED OPERATIONS – STORED ENERGY AND DAYLIGHT PUMP DIVISIONS On November 16, 2016, the Company entered into an agreement with Fleaux Services, LLC for the sale of the Company’s battery and stored energy division, which includes, but is not limited to, all inventory, support equipment, and office operations located at 9204 Linwood Avenue, Suite 104 and 105, Shreveport, LA 71106. The sale is for a cash consideration of $350,000 USD; plus a 3% royalty on all Galenfeha-style batteries sold over the course of the next two years from the date this purchase agreement was executed. The cash consideration was for $175,000 in inventory and $175,000 for business good-will and was provided directly by Fleaux Services in cash. The sale includes all future sales, future purchase orders resulting from previous negotiations, and all intellectual property related to Galenfeha, Inc. battery manufacturing and distribution. Fleaux Services, LLC will assume responsibility for expenses related to the Galenfeha, Inc. battery division that includes previous expenses incurred for sales meetings that secured future purchase orders. All contractual agreements between the Galenfeha Inc. battery division and outside parties, including, but not limited to, consultants, suppliers, distributors, and sales representatives, become the responsibility of Fleaux Services, LLC. This includes all suppliers’ outstanding invoices for materials not yet delivered and support equipment that will be relinquished to Fleaux Services, LLC upon the execution of this agreement. Galenfeha, Inc. will retain payments on all current outstanding purchase orders invoiced before the date of this purchase agreement. A gain on the sale of the battery and stored energy division of $15,008 was recognized as a capital transaction. On March 9, 2017, the Company entered into an agreement with Fleaux Services, LLC for the sale of the Company’s Daylight Pumps division, which includes, but in not limited to, all inventory located at 9204 Linwood Avenue, Suite 104 and 105, Shreveport, LA 7116, as well as all usage rights for the name “Daylight Pump.” The sale is for cash consideration of $25,000, and Fleaux Services, LLC will assume the responsibility of a promissory note held by Kevin L. Wilson in the amount of $350,000 and all accrued interest due since the date of issuance on August 23, 2016. The sale will include all future pump sales, future purchase orders resulting from previous negotiations, and all intellectual property related to Daylight Pumps. During 2016, the Company recognized an aggregate impairment loss on this asset group of $443,935 to recognize the asset group at the lower of fair value or carrying value. The Company recognized the sale of its stored energy division and Daylight Pumps division as a discontinued operation, in accordance with ASU 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” Assets and Liabilities of Discontinued Operations The following table provides the details of the assets and liabilities of our discontinued stored energy division: Assets sold: November 16, 2016 Inventory assets $ 180,681 Prepaid expenses 13,830 Property and equipment, net of accumulated depreciation 169,275 Total assets of discontinued operations 363,786 Consideration received: Cash proceeds 350,000 Liabilities assumed 28,794 Total liabilities of discontinued operations 378,794 Net assets sold 363,786 Consideration received 378,794 Related party gain recognized as a capital transaction 15,008 The following table provides the details of the assets and liabilities held for sale of our discontinued Daylight Pump division: Assets of discontinued operations: December 31, 2016 Current: Inventory assets $ 381,041 Total assets of discontinued operations 381,041 Liabilities of discontinued operations: Current: Current portion of note payable 350,000 Total liabilities of discontinued operations 350,000 Income and Expenses of Discontinued Operations The following table provides income and expenses of discontinued operations for the years ended December 31, 2016 and 2015, respectively. December 31, 2016 December 31, 2015 Revenue – Third Parties $ 817,426 613,446 Revenue – Related Parties 97,208 676,838 Less: Cost of Goods Sold 672,752 958,604 Gross Profit 241,882 331,680 Other expenses General and administrative 312,104 382,629 Payroll expenses 268,280 790,808 Engineering research and development (24,571 ) 174,465 Depreciation and amortization expense 25,711 24,390 Interest expense 14,336 - Income (loss) from discontinued operations (353,978 ) (1,040,612 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2016
SUBSEQUENT EVENTS [Text Block]	NOTE 17 – SUBSEQUENT EVENTS On January 18, 2017 the company extinguished the remainder of the Consulting Agreement with Asher Oil & Gas Exploration in Natchez, Mississippi; and Lane Murray, of Jackson, Mississippi. The Company issued a one-time payment to the consultants of $40,000, which included the cancellation of any additional stock issuance, and the return of the 500,000 shares of Galenfeha common stock previously issued in Quarters 3 and 4 of 2016. The terms of this agreement previously included a $50,000 non-refundable retainer, as well as 1,000,000 shares of Galenfeha, Inc. (GLFH) common stock, to be issued in four quarterly installments. As of December 31, 2016, the consultants had received the retainer and a total of 500,000 shares of Galenfeha, Inc. common stock, per the agreement. As of the date of this filing, this consulting agreement has been extinguished; the 500,000 shares of Galenfeha, Inc. common stock have been returned and cancelled; and no further stock will be issued pursuant to this agreement. The consultants will keep their initial $50,000 non-refundable retainer. On January 20, 2017 an offer was extended to Mr. Ron Barranco for the position of Chief Technology Officer. Mr. Barranco accepted this position on January 20, 2017. On January 21, 2017 Galenfeha entered into a non-binding Letter of Intent to purchase Additive Manufacturing, LLC for a cash purchase of $14,000,000, subject to the terms and conditions set forth below. 1. Galenfeha, Inc. will purchase all of Additive Manufacturing, LLC’s stock, subject to approval by the Additive Manufacturing, LLC shareholders, for a total cash consideration of $14,000,000. An initial payment of $7,000,000 will be due upon the execution of a definitive purchase agreement; the balance will be paid by Galenfeha, Inc. no later than three (3) years from the executed contract date. Both parties will strive for a closing date no later than 45 days from the date of this executed Letter of Intent. 2. The acquisition of Additive Manufacturing, LLC includes all tangible and intangible assets, equipment, contract rights, and intellectual property used in the business, and all future business resulting from previous and/or ongoing negotiations by Additive Manufacturing, LLC. 3. The definitive acquisition agreement will contain provisions, conditions, representations, and warranties ordinary and customary to transactions of the type and nature contemplated by this letter of intent. 4. Galenfeha, Inc., through the direction and decisions of its CTO, Mr. Ron Barranco, intends to maintain all current employees of Additive Manufacturing LLC. In addition, Tory Sirkin will serve as Vice President of Additive Manufacturing, LLC, for a minimum of one year. Salary and/or commission structure will be detailed in the final contract. 5. Galenfeha and Additive Manufacturing, LLC will each bear its own expenses associated with this letter, all due diligence, and consummation of the proposed acquisition contemplated herein, whether or not the proposed acquisition is actually completed. 6. The parties agree to negotiate in good faith a definitive acquisition agreement, contingent upon the completion of an audit by Galenfeha’s PCAOB auditors Malone Bailey. The audit of Additive Manufacturing, LLC, covering two (2) years of financials results, shall commence immediately upon acceptance of this letter. The purchase price outlined in the letter of intent is contingent on the findings of the Audit by Malone Bailey, and that the revenues and earnings for 2016 of approximately $7,000,000 and $2,000,000 are accurate. 7. Unless and until this letter of intent is terminated, Additive Manufacturing, LLC will not seek a purchaser for itself, any business, or current operations of Additive Manufacturing, LLC. 8. Pending the closing of the proposed acquisition, Galenfeha, Inc. and Additive Manufacturing, LLC shall each maintain its current business practices. Neither party shall enter into any extraordinary transaction without written approval from both parties. 9. Both parties will provide access to management, personnel, agents, accountants, attorneys, books, records, and facilities during normal business hours. Such access shall be limited to purposes of conducting due diligence, and shall not unduly interfere with normal business activities. 10. All information contained herein is confidential; separate Confidentiality and Non-Disclosure Agreements shall accompany this letter of intent. This letter and its application and interpretation shall be subject to the laws of the states of California and Texas. On January 27, 2017, two company officers disclosed with the commission on Form 3, they had purchased a combined total of 7,568,537 shares of common stock in the open market. This stock was removed from the common share structure and converted into Series A preferred shares. On March 9, 2017, the Company entered into an agreement with Fleaux Services, LLC for the sale of the Company’s Daylight Pumps division, which includes, but in not limited to, all inventory located at 9204 Linwood Avenue, Suite 104 and 105, Shreveport, LA 7116, as well as all usage rights for the name “Daylight Pump.” The sale is for cash consideration of $25,000, and Fleaux Services, LLC will assume the responsibility of a promissory note held by Kevin L. Wilson in the amount of $350,000 and all accrued interest due since the date of issuance on August 23, 2016. The sale will include all future pump sales, future purchase orders resulting from previous negotiations, and all intellectual property related to Daylight Pumps (see Note 16).

Summary of Significant Accoun24

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
BASIS OF PRESENTATION [Policy Text Block]	BASIS OF PRESENTATION The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States (See Note 2 regarding the assumption that the Company is a “going concern”). Certain prior period amounts have been reclassified to conform to current period presentation.
PRINCIPLES OF CONSOLIDATION [Policy Text Block]	PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Daylight Pumps, Inc. All significant inter-company accounts and transactions have been eliminated.
USE OF ESTIMATES [Policy Text Block]	USE OF ESTIMATES 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. These estimates and assumptions also affect the reported amounts of revenues, costs, and expenses during the reporting period. Management evaluates these estimates and assumptions on a regular basis. Actual results could differ from those estimates.
REVENUE RECOGNITION [Policy Text Block]	REVENUE RECOGNITION The Company recognizes revenue for sales and billing for freight charges upon delivery of the product to the customer at a fixed and determinable price with a reasonable assurance of collection, passage of title to the customer as indicated by shipping terms and fulfillment of all significant obligations, pursuant to the guidance provided by Accounting Standards Codification (“ASC”) Topic 605. For sales to all customers, including manufacturer representatives, distributors or their third-party customers, these criteria are met at the time product is delivered. When other significant obligations remain after products are delivered, revenue is recognized only after such obligations are fulfilled. In addition, judgments are required in evaluating the credit worthiness of our customers. Credit is not extended to customers and revenue is not recognized until we have determined that collectability is reasonably assured. The Company estimates customer product returns based on historical return patterns and reduces sales and cost of sales accordingly. During the year ended December 31, 2016, 10% of sales were to a single related party customer. In addition, four other third party customers contributed to 84% of total revenue in 2016. During the year ended December 31, 2015, 52% of sales were to a single related party customer. These revenue generating activities have been discontinued (see Note 16).
CASH AND CASH EQUIVALENTS [Policy Text Block]	CASH AND CASH EQUIVALENTS All cash, other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents. Cash at December 31, 2016 and December 31, 2015 was $129,973 and $47,333, respectively.
ACCOUNTS RECEIVABLE [Policy Text Block]	ACCOUNTS RECEIVABLE Accounts receivable represents the uncollected portion of amounts recorded as revenues. Management performs periodic analyses to evaluate all outstanding accounts receivable to estimate an allowance for doubtful accounts that may not be collectible, based on the best facts available to management. Management considers historical collection patterns, accounts receivable aging trends and specific identification of disputed invoices in its analyses. After all reasonable attempts to collect a receivable have failed, the receivable is directly written off. As of December 31, 2016 and December 31, 2015, the balance of the allowance for doubtful accounts was $0 and $0, respectively. As of December 31, 2016, accounts receivable from a single related party customer comprised 100% of accounts receivable. As of December 31, 2015, accounts receivable from one third party customer comprised 81% of accounts receivable, while another third-party customer comprised 12% of accounts receivable.
INVENTORIES [Policy Text Block]	INVENTORIES Inventories are stated at the lower of cost, determined on a first-in, first-out basis (“FIFO”), or market, including direct material costs and direct and indirect manufacturing costs. Inventory consists of the following amounts as of December 31, 2016 and 2015. 2016 2015 Raw Materials $ 196,760 $ 311,673 Work In Process - - Finished Goods 184,281 638,944 Total Inventory (held for sale as of December 31, 2016) $ 381,041 $ 950,617 An impairment loss of $44,825 was recognized against inventory assets held for sale during the year ended December 31, 2016.
PROPERTY AND INTANGIBLE ASSETS [Policy Text Block]	PROPERTY AND INTANGIBLE ASSETS Property, plant and equipment is recorded at cost. Depreciation is computed using the straight-line method over estimated useful lives of three to ten years for furniture, fixtures, and equipment and forty years for improvements. Total depreciation and amortization expense related to property and equipment was $25,711 and $24,390 for the years ended December 31, 2016 and 2015. Expenditures for repairs and maintenance are charged to expense as incurred. Intangible asset consisted of a customer list acquired in the Daylight Pumps acquisition. Amortization is computed using the straight-line method over the estimated useful life of three years. Total amortization expense related to intangible asset was $7,599 and total depreciation expense related to property and equipment was $18,112 for the year ended December 31, 2016. Total amortization expense related to intangible asset was $5,928 and total depreciation expense related to property and equipment was $18,462 for the year ended December 31, 2015.
IMPAIRMENT OF LONG-LIVED ASSETS [Policy Text Block]	IMPAIRMENT OF LONG-LIVED ASSETS The Company reviews and evaluates long-lived assets for impairment when events or changes in circumstances indicate the related carrying amounts may not be recoverable. An impairment loss is recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition is less than its carrying amount. When impairment is identified, the carrying amount of the asset is reduced to its estimated fair value. Assets to be disposed of are recorded at the lower of net book value or fair market value less cost to sell at the date management commits to a plan of disposal. There were impairments of $9,271 and $0 to long-lived assets for the Company’s years ended December 31, 2016 or 2015.
GOODWILL [Policy Text Block]	GOODWILL Goodwill is carried at cost and is not amortized. The Company tests goodwill for impairment on an annual basis at the end of each fiscal year, relying on a number of factors including operating results, business plans, economic projections, anticipated future cash flows, and marketplace date. Company management uses its judgment in assessing whether goodwill has become impaired between annual impairment tests according to specifications set forth in ASC 350. The Company completed an evaluation of goodwill at December 31, 2016 and 2015 and recognized an impairment loss of $389,839 and $0, respectively.
RESEARCH AND DEVELOPMENT COSTS [Policy Text Block]	RESEARCH AND DEVELOPMENT COSTS Research and development costs, predominately internal labor costs and costs of materials, are charged to expense when incurred.
ADVERITISING EXPENSES [Policy Text Block]	ADVERITISING EXPENSES Advertising expenses are expensed as incurred. The Company expensed advertising costs of $9,478 and $93,112 for the years ended December 31, 2016 and 2015, respectively.
SHIPPING AND HANDLING CHARGES [Policy Text Block]	SHIPPING AND HANDLING CHARGES The Company incurs costs related to shipping and handling of its manufactured products. These costs are expensed as incurred as a component of cost of sales. Shipping and handling charges related to the receipt of raw materials are also incurred, which are recorded as a cost of the related inventory.
DEFERRED INCOME TAXES AND VALUATION ALLOWANCE [Policy Text Block]	DEFERRED INCOME TAXES AND VALUATION ALLOWANCE The Company accounts for income taxes under FASB ASC 740 Topic “Income Taxes.” Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets were recognized at December 31, 2016 and 2015.
NET INCOME (LOSS) PER COMMON SHARE [Policy Text Block]	NET INCOME (LOSS) PER COMMON SHARE Net income (loss) per share is calculated in accordance with FASB ASC 260 topic, “Earnings Per Share.” The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised. Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at December 31, 2016 and 2015. During the years ended December 31, 2016 and 2015, the Company excluded 300,000 and 2,050,000 options respectively, from the calculation of diluted loss per share as their inclusion would have been anti-dilutive.
FAIR VALUE ACCOUNTING [Policy Text Block]	FAIR VALUE ACCOUNTING As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC 820, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The three levels of the fair value hierarchy are described below: Level 1 Level 2 Level 3 The Company utilized level 3 inputs to estimate the fair value of its derivative instruments using the Black-Scholes Option Pricing Model. There were no outstanding assets or liabilities measured on a recurring basis at December 31, 2016 or 2015.
SHARE-BASED EXPENSES [Policy Text Block]	SHARE-BASED EXPENSES FASB ASC 718 “Compensation – Stock Compensation” prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of FASB ASC 505-50, “Equity – Based Payments to Non-Employees.” Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date. Aggregate share-based expenses (including options and common stock) for the years ending December 31, 2016 and 2015 were $(11,629) and $556,905 respectively.
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS [Policy Text Block]	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS Management does not expect the adoption of any recently issued accounting pronouncements to have a material impact on the Company’s present or future financial statements.

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of Inventory, Current [Table Text Block]	2016 2015 Raw Materials $ 196,760 $ 311,673 Work In Process - - Finished Goods 184,281 638,944 Total Inventory (held for sale as of December 31, 2016) $ 381,041 $ 950,617

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of Property, Plant and Equipment [Table Text Block]	December 31, 2016 December 31, 2015 Manufacturing assets $ - $ 168,015 Vehicles - - Furniture and equipment - 19,318 Improvements - 21,472 - 208,805 Less accumulated depreciation - (21,419 ) Property and equipment, net $ - $ 187,386

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of Debt [Table Text Block]	2016 $ - 2017 350,000 2018 - 2019 - 2020 - Total current notes payable $ 350,000

DERIVATIVE LIABILITY (Tables)

DERIVATIVE LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	December 31, 2015 fair value $ - Additions recognized as derivative loss at inception 437,086 Additions recognized as note discount at inception 286,366 Derivative liability extinguished on conversion (163,487 ) Reclass from equity to derivative liability 6,175 Fair value mark – to market adjustment (566,140 ) December 31, 2016 fair value $ -
Schedule of Derivative Instruments [Table Text Block]	Exercise prices See Notes 6 and 7 Expected dividends 0% Expected volatility 188%- 400% Expected term See Notes 6 and 7 Discount rate .29%- .85%

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Year Ended Amount 2016 29,400 2017 - 2018 - 2019 - 2020 - $ 29,400

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	12 Months Ended
	Dec. 31, 2016
Business Combination, Segment Allocation [Table Text Block]	March 21, 2015 Inventory assets $ 58,413 Customer list 22,798 81,211 Cash for consideration 226,300 Note payable 53,000 Fair value of stock for consideration 191,750 Total Consideration 471,050 Goodwill $ 389,839

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2016 2015 Deferred tax asset $ 666,315 $ 541,247 Valuation allowance $ (666,315 ) (541,247 ) Net deferred tax asset $ - $ -

DISCONTINUED OPERATIONS STORE32

DISCONTINUED OPERATIONS STORED ENERGY AND DAYLIGHT PUMP DIVISIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of Asset and liabilities of Discontinued Operations From Stored Energy Division [Table Text Block]	Assets sold: November 16, 2016 Inventory assets $ 180,681 Prepaid expenses 13,830 Property and equipment, net of accumulated depreciation 169,275 Total assets of discontinued operations 363,786 Consideration received: Cash proceeds 350,000 Liabilities assumed 28,794 Total liabilities of discontinued operations 378,794 Net assets sold 363,786 Consideration received 378,794 Related party gain recognized as a capital transaction 15,008
Schedule of Asset and liabilities Held for Sale of Discontinued Operation From Daylight Pump Division [Table Text Block]	Assets of discontinued operations: December 31, 2016 Current: Inventory assets $ 381,041 Total assets of discontinued operations 381,041 Liabilities of discontinued operations: Current: Current portion of note payable 350,000 Total liabilities of discontinued operations 350,000
Disposal Groups, Including Discontinued Operations [Table Text Block]	December 31, 2016 December 31, 2015 Revenue – Third Parties $ 817,426 613,446 Revenue – Related Parties 97,208 676,838 Less: Cost of Goods Sold 672,752 958,604 Gross Profit 241,882 331,680 Other expenses General and administrative 312,104 382,629 Payroll expenses 268,280 790,808 Engineering research and development (24,571 ) 174,465 Depreciation and amortization expense 25,711 24,390 Interest expense 14,336 - Income (loss) from discontinued operations (353,978 ) (1,040,612 )

SUMMARY OF SIGNIFICANT ACCOUN33

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)shares
Summary Of Significant Accounting Policies 1	10.00%
Summary Of Significant Accounting Policies 2	84.00%
Summary Of Significant Accounting Policies 3	52.00%
Summary Of Significant Accounting Policies 4	$ 129,973
Summary Of Significant Accounting Policies 5	47,333
Summary Of Significant Accounting Policies 6	0
Summary Of Significant Accounting Policies 7	$ 0
Summary Of Significant Accounting Policies 8	100.00%
Summary Of Significant Accounting Policies 9	81.00%
Summary Of Significant Accounting Policies 10	12.00%
Summary Of Significant Accounting Policies 11	$ 44,825
Summary Of Significant Accounting Policies 12	25,711
Summary Of Significant Accounting Policies 13	24,390
Summary Of Significant Accounting Policies 14	7,599
Summary Of Significant Accounting Policies 15	18,112
Summary Of Significant Accounting Policies 16	5,928
Summary Of Significant Accounting Policies 17	18,462
Summary Of Significant Accounting Policies 18	9,271
Summary Of Significant Accounting Policies 19	0
Summary Of Significant Accounting Policies 20	389,839
Summary Of Significant Accounting Policies 21	0
Summary Of Significant Accounting Policies 22	9,478
Summary Of Significant Accounting Policies 23	$ 93,112
Summary Of Significant Accounting Policies 24	300,000
Summary Of Significant Accounting Policies 25 | shares	2,050,000
Summary Of Significant Accounting Policies 24	$ (11,629)
Summary Of Significant Accounting Policies 25	$ 556,905

PROPERTY AND EQUIPMENT (Narrati

PROPERTY AND EQUIPMENT (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Property And Equipment 1	$ 18,112
Property And Equipment 2	18,462
Property And Equipment 3	24,316
Property And Equipment 4	5,000
Property And Equipment 5	17,700
Property And Equipment 6	5,317
Property And Equipment 7	$ 73,076

NOTES PAYABLE (Narrative) (Deta

NOTES PAYABLE (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)mo$ / mo
Notes Payable 1	$ 5,625
Notes Payable 2	8.00%
Notes Payable 3	$ 583
Notes Payable 4 | mo	10
Notes Payable 5	$ 5,746
Notes Payable 6	$ 6,798
Notes Payable 7	0.00%
Notes Payable 8	$ 936
Notes Payable 9	1,223
Notes Payable 10	599
Notes Payable 11	$ 7.669
Notes Payable 12 | $ / mo	509
Notes Payable 13	$ 0
Notes Payable 14	6,791
Notes Payable 15	$ 78,593
Notes Payable 16	4.75%
Notes Payable 17	$ 19,843
Notes Payable 18	78,593
Notes Payable 19	88,980
Notes Payable 20	$ 88,980
Notes Payable 21	4.75%
Notes Payable 22	$ 88,980
Notes Payable 23	0
Notes Payable 24	88,980
Notes Payable 25	100,000
Notes Payable 26	100,000
Notes Payable 27	200,000
Notes Payable 28	70,000
Notes Payable 29	1,000
Notes Payable 30	$ 171,000
Notes Payable 31	4.75%
Notes Payable 32	$ 200,000
Notes Payable 33	0
Notes Payable 34	100,000
Notes Payable 35	0
Notes Payable 36	11,499
Notes Payable 37	$ 350,000
Notes Payable 38	11
Notes Payable 39	$ 364,336
Notes Payable 40	14,336
Notes Payable 41	$ 100,000
Notes Payable 42	5.00%
Notes Payable 43	$ 0
Notes Payable 44	$ 53,000
Notes Payable 45	0.00%
Notes Payable 46	$ 13,250
Notes Payable 47	53,000
Notes Payable 48	0
Notes Payable 49	1,559
Notes Payable 50	19,259
Notes Payable 51	$ 17,700

CONVERTIBLE LOANS (Narrative) (

CONVERTIBLE LOANS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)d$ / sharesshares
Convertible Loans 1	$ 275,000
Convertible Loans 2	25,000
Convertible Loans 3	75,000
Convertible Loans 4	7,500
Convertible Loans 5	5,625
Convertible Loans 6	$ 16,500
Convertible Loans 7	6.00%
Convertible Loans 8	70.00%
Convertible Loans 9 | d	25
Convertible Loans 10	$ 72,775
Convertible Loans 11	$ 9,951
Convertible Loans 12 | shares	790,000
Convertible Loans 13 | $ / shares	$ 0.01260
Convertible Loans 14	$ 10,200
Convertible Loans 15 | shares	2,000,000
Convertible Loans 16 | $ / shares	$ 0.0051
Convertible Loans 17	$ 102,400
Convertible Loans 18	0
Convertible Loans 19	500,000
Convertible Loans 20	50,000
Convertible Loans 21	100,000
Convertible Loans 22	10,000
Convertible Loans 23	$ 7,500
Convertible Loans 24 | d	90
Convertible Loans 25	12.00%
Convertible Loans 26 | d	90
Convertible Loans 27	$ 13,200
Convertible Loans 28	$ 17,672
Convertible Loans 29	60.00%
Convertible Loans 30 | d	25
Convertible Loans 31	$ 96,374
Convertible Loans 32	$ 8,820
Convertible Loans 33 | shares	700,000
Convertible Loans 34 | $ / shares	$ 0.01260
Convertible Loans 35	$ 9,000
Convertible Loans 36 | shares	750,000
Convertible Loans 37 | $ / shares	$ 0.01200
Convertible Loans 38	$ 7,344
Convertible Loans 39 | shares	1,200,000
Convertible Loans 40 | $ / shares	$ 0.006120
Convertible Loans 41	$ 7,800
Convertible Loans 42 | shares	1,300,000
Convertible Loans 43 | $ / shares	$ 0.006000
Convertible Loans 44	$ 9,000
Convertible Loans 45 | shares	1,500,000
Convertible Loans 46 | $ / shares	$ 0.006000
Convertible Loans 47	$ 10,152
Convertible Loans 48 | shares	1,800,000
Convertible Loans 49 | $ / shares	$ 0.005640
Convertible Loans 50	$ 142,116
Convertible Loans 51	0
Convertible Loans 52	75,000
Convertible Loans 53	75,000
Convertible Loans 54	$ 6,750
Convertible Loans 55	10.00%
Convertible Loans 56	$ 17,672
Convertible Loans 57	60.00%
Convertible Loans 58 | d	25
Convertible Loans 59	$ 62,625
Convertible Loans 60	75,000
Convertible Loans 61	0
Convertible Loans 62	52,500
Convertible Loans 63	2,500
Convertible Loans 64	50,000
Convertible Loans 65	2,500
Convertible Loans 66	$ 6,250
Convertible Loans 67	8.00%
Convertible Loans 68	$ 27,207
Convertible Loans 69	60.00%
Convertible Loans 70 | d	20
Convertible Loans 71	$ 39,550
Convertible Loans 72	52,500
Convertible Loans 73	$ 0

CONVERTIBLE LOANS RELATED PAR37

CONVERTIBLE LOANS RELATED PARTY (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)$ / shares
Convertible Loans Related Party 1	$ 250,000
Convertible Loans Related Party 2 | $ / shares	$ 0.50
Convertible Loans Related Party 3	$ 125,000
Convertible Loans Related Party 4	125,000
Convertible Loans Related Party 5	0
Convertible Loans Related Party 6	106,507
Convertible Loans Related Party 7	125,000
Convertible Loans Related Party 8	125,000
Convertible Loans Related Party 9	0
Convertible Loans Related Party 10	6,175
Convertible Loans Related Party 11	0
Convertible Loans Related Party 12	$ 11,699
Convertible Loans Related Party 13	7.00%
Convertible Loans Related Party 14 | $ / shares	$ 0.50

DERIVATIVE LIABILITY (Narrative

DERIVATIVE LIABILITY (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Derivative Liability 1	$ 129,054

SHAREHOLDERS EQUITY (Narrative)

SHAREHOLDERS EQUITY (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)d$ / sharesshares
Shareholders Equity 1	50,000,000
Shareholders Equity 2 | $	$ 0.001
Shareholders Equity 3	27,347,563
Shareholders Equity 4	27,347,563
Shareholders Equity 5	27,347,563
Shareholders Equity 6 | d	30
Shareholders Equity 7 | $	$ 0.45
Shareholders Equity 8 | d	30
Shareholders Equity 9 | $ / shares	$ 3.50
Shareholders Equity 10	150,000,000
Shareholders Equity 11 | $	$ 0.001
Shareholders Equity 12	69,318,537
Shareholders Equity 13	86,126,100
Shareholders Equity 14	1,350,000
Shareholders Equity 15 | $ / shares	$ 0.10
Shareholders Equity 16 | $	$ 135,000
Shareholders Equity 17	10,272,000
Shareholders Equity 18	117
Shareholders Equity 19 | $ / shares	$ 0.10
Shareholders Equity 20 | $	$ 1,027,200
Shareholders Equity 21	2,000,000
Shareholders Equity 22 | $ / shares	$ 0.05
Shareholders Equity 23 | $	$ 100,000
Shareholders Equity 24	2,500,000
Shareholders Equity 25 | $ / shares	$ 0.10
Shareholders Equity 26 | $	$ 250,000
Shareholders Equity 27	1,000,000
Shareholders Equity 28	250,000
Shareholders Equity 29	250,000
Shareholders Equity 30 | $	$ 41,352
Shareholders Equity 32 | $	$ 23,311
Shareholders Equity 33	400,000
Shareholders Equity 34 | $	$ 120,000
Shareholders Equity 35 | $	$ 120,000
Shareholders Equity 36	5,124,900
Shareholders Equity 36	4,100,000
Shareholders Equity 37	767,000
Shareholders Equity 38 | $	$ 191,750
Shareholders Equity 39	1,000,000
Shareholders Equity 40	250,000
Shareholders Equity 41	250,000
Shareholders Equity 42 | $	$ 17,530
Shareholders Equity 43 | $	7,529
Shareholders Equity 44 | $	$ 9,954
Shareholders Equity 45	790,000
Shareholders Equity 46 | $ / shares	$ 0.01260
Shareholders Equity 47 | $	$ 8,820
Shareholders Equity 48	700,000
Shareholders Equity 49 | $ / shares	$ 0.01260
Shareholders Equity 50 | $	$ 9,000
Shareholders Equity 51	750,000
Shareholders Equity 52 | $ / shares	$ 0.01200
Shareholders Equity 53 | $	$ 7,344
Shareholders Equity 54	1,200,000
Shareholders Equity 55 | $ / shares	$ 0.006120
Shareholders Equity 56 | $	$ 10,200
Shareholders Equity 57	2,000,000
Shareholders Equity 58 | $ / shares	$ 0.0051
Shareholders Equity 59 | $	$ 7,800
Shareholders Equity 60	1,300,000
Shareholders Equity 61 | $ / shares	$ 0.006000
Shareholders Equity 62 | $	$ 9,000
Shareholders Equity 63	1,500,000
Shareholders Equity 64 | $ / shares	$ 0.006000
Shareholders Equity 65 | $	$ 10,152
Shareholders Equity 66	1,800,000
Shareholders Equity 67 | $ / shares	$ 0.005640

OPTIONS (Narrative) (Details)

OPTIONS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)yr$ / sharesshares
Options 1 | shares	2,050,000
Options 2 | shares	100,000
Options 3 | $ / shares	$ 0.25
Options 4 | shares	750,000
Options 5 | $ / shares	$ 0.25
Options 6 | shares	1,000,000
Options 7 | $ / shares	$ 0.20
Options 8 | shares	200,000
Options 9 | $ / shares	$ 0.20
Options 10	2
Options 11 | yr	5
Options 12	$ 430,839
Options 13	218.00%
Options 14	396.00%
Options 15	27.00%
Options 16	1.74%
Options 17	1
Options 18 | yr	5
Options 19	$ 65,360
Options 20	295,553
Options 21	91,519
Options 22	$ 0
Options 22 | shares	2,050,000
Options 23	925,000
Options 24	1,750,000
Options 25 | shares	300,000
Options 26	$ 0.20
Options 27	$ 0.25
Options 28 | yr	2.37
Options 29	$ 0
Options 30	$ 0.25
Options 31 | yr	0.08
Options 32	$ 0

COMMITMENTS AND CONTINGENCIES41

COMMITMENTS AND CONTINGENCIES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)mo$ / mo$ / yr
Commitments And Contingencies 1 | $ / yr	10,200
Commitments And Contingencies 2 | mo	24
Commitments And Contingencies 3 | $ / mo	850
Commitments And Contingencies 4 | $ / mo	2,600
Commitments And Contingencies 5 | mo	24
Commitments And Contingencies 6	$ 99
Commitments And Contingencies 7 | $ / yr	1,188
Commitments And Contingencies 8	$ 650,000
Commitments And Contingencies 9	650,000
Commitments And Contingencies 10	$ 1,300,000
Commitments And Contingencies 11	20.00%

BUSINESS COMBINATION (Narrative

BUSINESS COMBINATION (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)shares
Business Combination 1	$ 226,300
Business Combination 2	66,000
Business Combination 3	$ 53,000
Business Combination 4 | shares	767,700
Business Combination 5	$ 58,413
Business Combination 6	22,798
Business Combination 7	$ 0.25

RELATED PARTY TRANSACTIONS (Nar

RELATED PARTY TRANSACTIONS (Narrative) (Details) - 12 months ended Dec. 31, 2016	USD ($)$ / shares$ / moshares	CAD$ / moshares
Related Party Transactions 1	$ 250,000
Related Party Transactions 2	7.00%	7.00%
Related Party Transactions 3	$ 0.50
Related Party Transactions 4 | shares	500,000	500,000
Related Party Transactions 5	$ 250,000
Related Party Transactions 6	125,000
Related Party Transactions 7	125,000
Related Party Transactions 8	125,000
Related Party Transactions 9	0
Related Party Transactions 10	$ 100,000
Related Party Transactions 11	5.00%	5.00%
Related Party Transactions 12	$ 0
Related Party Transactions 13	$ 350,000
Related Party Transactions 14	3.00%	3.00%
Related Party Transactions 15	$ 175,000
Related Party Transactions 16	175,000
Related Party Transactions 17	15,008
Related Party Transactions 18	100,000
Related Party Transactions 19	110,000
Related Party Transactions 20	110,000
Related Party Transactions 21	6,600
Related Party Transactions 22	18,838
Related Party Transactions 23	0
Related Party Transactions 24	3,511
Related Party Transactions 25	5,050
Related Party Transactions 26	2,343
Related Party Transactions 27	0
Related Party Transactions 28	1,388
Related Party Transactions 29	94,005
Related Party Transactions 30	670,838
Related Party Transactions 31	14,189
Related Party Transactions 32	336
Related Party Transactions 33	25,500
Related Party Transactions 34	9,359
Related Party Transactions 35 | CAD		CAD 17,032
Related Party Transactions 36	0
Related Party Transactions 37	28,744
Related Party Transactions 38	960
Related Party Transactions 39	202,258
Related Party Transactions 40	0
Related Party Transactions 41	76,441
Related Party Transactions 42	720
Related Party Transactions 43	$ 6,000
Related Party Transactions 44 | $ / mo	1,500	1,500
Related Party Transactions 45	$ 13,500
Related Party Transactions 46	10,500
Related Party Transactions 47	0
Related Party Transactions 48	$ 1,500
Related Party Transactions 49 | $ / mo	8,000	8,000
Related Party Transactions 50	$ 56,000
Related Party Transactions 51	$ 8,000
Related Party Transactions 52 | shares	2,000,000	2,000,000
Related Party Transactions 53 | $ / shares	$ 0.05
Related Party Transactions 54	$ 100,000
Related Party Transactions 55 | shares	2,500,000	2,500,000
Related Party Transactions 56 | $ / shares	$ 0.10
Related Party Transactions 57	$ 250,000
Related Party Transactions 58	1,500
Related Party Transactions 59	0
Related Party Transactions 60	0
Related Party Transactions 61	$ 3,698

INCOME TAX (Narrative) (Details

INCOME TAX (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Income Tax 1	$ 1,900,000

DISCONTINUED OPERATIONS STORE45

DISCONTINUED OPERATIONS STORED ENERGY AND DAYLIGHT PUMP DIVISIONS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Discontinued Operations Stored Energy And Daylight Pump Divisions 1	$ 350,000
Discontinued Operations Stored Energy And Daylight Pump Divisions 2	3.00%
Discontinued Operations Stored Energy And Daylight Pump Divisions 3	$ 175,000
Discontinued Operations Stored Energy And Daylight Pump Divisions 4	175,000
Discontinued Operations Stored Energy And Daylight Pump Divisions 5	15,008
Discontinued Operations Stored Energy And Daylight Pump Divisions 6	25,000
Discontinued Operations Stored Energy And Daylight Pump Divisions 7	350,000
Discontinued Operations Stored Energy And Daylight Pump Divisions 8	$ 443,935

SUBSEQUENT EVENTS (Narrative) (

SUBSEQUENT EVENTS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016USD ($)dshares
Subsequent Events 1	$ 40,000
Subsequent Events 2 | shares	500,000
Subsequent Events 3	3
Subsequent Events 4	4
Subsequent Events 5	$ 50,000
Subsequent Events 6 | shares	1,000,000
Subsequent Events 7 | shares	500,000
Subsequent Events 8 | shares	500,000
Subsequent Events 9	$ 50,000
Subsequent Events 10	14,000,000
Subsequent Events 11	14,000,000
Subsequent Events 12	$ 7,000,000
Subsequent Events 13 | d	45
Subsequent Events 14	$ 7,000,000
Subsequent Events 15	$ 2,000,000
Subsequent Events 16 | shares	7,568,537
Subsequent Events 17	$ 25,000
Subsequent Events 18	$ 350,000

Schedule of Inventory, Current

Schedule of Inventory, Current (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Summary Of Significant Accounting Policies Schedule Of Inventory, Current 1	$ 196,760
Summary Of Significant Accounting Policies Schedule Of Inventory, Current 2	311,673
Summary Of Significant Accounting Policies Schedule Of Inventory, Current 3	0
Summary Of Significant Accounting Policies Schedule Of Inventory, Current 4	0
Summary Of Significant Accounting Policies Schedule Of Inventory, Current 5	184,281
Summary Of Significant Accounting Policies Schedule Of Inventory, Current 6	638,944
Summary Of Significant Accounting Policies Schedule Of Inventory, Current 7	381,041
Summary Of Significant Accounting Policies Schedule Of Inventory, Current 8	$ 950,617

Schedule of Property, Plant and

Schedule of Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Property And Equipment Schedule Of Property, Plant And Equipment 1	$ 0
Property And Equipment Schedule Of Property, Plant And Equipment 2	168,015
Property And Equipment Schedule Of Property, Plant And Equipment 3	0
Property And Equipment Schedule Of Property, Plant And Equipment 4	0
Property And Equipment Schedule Of Property, Plant And Equipment 5	0
Property And Equipment Schedule Of Property, Plant And Equipment 6	19,318
Property And Equipment Schedule Of Property, Plant And Equipment 7	0
Property And Equipment Schedule Of Property, Plant And Equipment 8	21,472
Property And Equipment Schedule Of Property, Plant And Equipment 9	0
Property And Equipment Schedule Of Property, Plant And Equipment 10	208,805
Property And Equipment Schedule Of Property, Plant And Equipment 11	0
Property And Equipment Schedule Of Property, Plant And Equipment 12	(21,419)
Property And Equipment Schedule Of Property, Plant And Equipment 13	0
Property And Equipment Schedule Of Property, Plant And Equipment 14	$ 187,386

Schedule of Debt (Details)

Schedule of Debt (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Notes Payable Schedule Of Debt 1	$ 0
Notes Payable Schedule Of Debt 2	350,000
Notes Payable Schedule Of Debt 3	0
Notes Payable Schedule Of Debt 4	0
Notes Payable Schedule Of Debt 5	0
Notes Payable Schedule Of Debt 6	$ 350,000

Schedule of Derivative Liabilit

Schedule of Derivative Liabilities at Fair Value (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Derivative Liability Schedule Of Derivative Liabilities At Fair Value 1	$ 0
Derivative Liability Schedule Of Derivative Liabilities At Fair Value 2	437,086
Derivative Liability Schedule Of Derivative Liabilities At Fair Value 3	286,366
Derivative Liability Schedule Of Derivative Liabilities At Fair Value 4	(163,487)
Derivative Liability Schedule Of Derivative Liabilities At Fair Value 5	6,175
Derivative Liability Schedule Of Derivative Liabilities At Fair Value 6	(566,140)
Derivative Liability Schedule Of Derivative Liabilities At Fair Value 7	$ 0

Schedule of Derivative Instrume

Schedule of Derivative Instruments (Details)	12 Months Ended
	Dec. 31, 2016
Derivative Liability Schedule Of Derivative Instruments 1	0.00%
Derivative Liability Schedule Of Derivative Instruments 2	188.00%
Derivative Liability Schedule Of Derivative Instruments 3	400.00%
Derivative Liability Schedule Of Derivative Instruments 4	0.29%
Derivative Liability Schedule Of Derivative Instruments 5	0.85%

Schedule of Future Minimum Rent

Schedule of Future Minimum Rental Payments for Operating Leases (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Commitments And Contingencies Schedule Of Future Minimum Rental Payments For Operating Leases 1	$ 29,400
Commitments And Contingencies Schedule Of Future Minimum Rental Payments For Operating Leases 2	0
Commitments And Contingencies Schedule Of Future Minimum Rental Payments For Operating Leases 3	0
Commitments And Contingencies Schedule Of Future Minimum Rental Payments For Operating Leases 4	0
Commitments And Contingencies Schedule Of Future Minimum Rental Payments For Operating Leases 5	0
Commitments And Contingencies Schedule Of Future Minimum Rental Payments For Operating Leases 6	$ 29,400

Business Combination, Segment A

Business Combination, Segment Allocation (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Business Combination Business Combination, Segment Allocation 1	$ 58,413
Business Combination Business Combination, Segment Allocation 2	22,798
Business Combination Business Combination, Segment Allocation 3	81,211
Business Combination Business Combination, Segment Allocation 4	226,300
Business Combination Business Combination, Segment Allocation 5	53,000
Business Combination Business Combination, Segment Allocation 6	191,750
Business Combination Business Combination, Segment Allocation 7	471,050
Business Combination Business Combination, Segment Allocation 8	$ 389,839

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Income Tax Schedule Of Deferred Tax Assets And Liabilities 1	$ 666,315
Income Tax Schedule Of Deferred Tax Assets And Liabilities 2	541,247
Income Tax Schedule Of Deferred Tax Assets And Liabilities 3	(666,315)
Income Tax Schedule Of Deferred Tax Assets And Liabilities 4	(541,247)
Income Tax Schedule Of Deferred Tax Assets And Liabilities 5	0
Income Tax Schedule Of Deferred Tax Assets And Liabilities 6	$ 0

Schedule of Asset and liabiliti

Schedule of Asset and liabilities of Discontinued Operations From Stored Energy Division (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Of Discontinued Operations From Stored Energy Division 1	$ 180,681
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Of Discontinued Operations From Stored Energy Division 2	13,830
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Of Discontinued Operations From Stored Energy Division 3	169,275
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Of Discontinued Operations From Stored Energy Division 4	363,786
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Of Discontinued Operations From Stored Energy Division 5	350,000
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Of Discontinued Operations From Stored Energy Division 6	28,794
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Of Discontinued Operations From Stored Energy Division 7	378,794
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Of Discontinued Operations From Stored Energy Division 8	363,786
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Of Discontinued Operations From Stored Energy Division 9	378,794
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Of Discontinued Operations From Stored Energy Division 10	$ 15,008

Schedule of Asset and liabili56

Schedule of Asset and liabilities Held for Sale of Discontinued Operation From Daylight Pump Division (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Held For Sale Of Discontinued Operation From Daylight Pump Division 1	$ 381,041
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Held For Sale Of Discontinued Operation From Daylight Pump Division 2	381,041
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Held For Sale Of Discontinued Operation From Daylight Pump Division 3	350,000
Discontinued Operations Stored Energy And Daylight Pump Divisions Schedule Of Asset And Liabilities Held For Sale Of Discontinued Operation From Daylight Pump Division 4	$ 350,000

Disposal Groups, Including Disc

Disposal Groups, Including Discontinued Operations (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 1	$ 817,426
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 2	613,446
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 3	97,208
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 4	676,838
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 5	672,752
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 6	958,604
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 7	241,882
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 8	331,680
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 9	312,104
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 10	382,629
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 11	268,280
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 12	790,808
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 13	(24,571)
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 14	174,465
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 15	25,711
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 16	24,390
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 17	14,336
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 18	0
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 19	(353,978)
Discontinued Operations Stored Energy And Daylight Pump Divisions Disposal Groups, Including Discontinued Operations 20	$ (1,040,612)