Strategic Environmental & Energy Resources (SENR) 10-Q 12 Aug 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Jul. 31, 2016
Document And Entity Information
Entity Registrant Name	Strategic Environmental & Energy Resources, Inc.
Entity Central Index Key	1,576,197
Document Type	10-Q
Trading Symbol	SENR
Document Period End Date	Jun. 30, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		54,525,079
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,016

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Current assets:
Cash	$ 255,100	$ 257,100
Accounts receivable, net of allowance for doubtful accounts of $311,800 and $246,500, respectively	1,085,500	1,298,900
Costs and estimated earnings in excess billings on uncompleted contracts	89,300	204,000
Prepaid expenses and other current assets	894,100	534,000
Total current assets	2,324,000	2,294,000
Property and equipment, net	4,116,900	4,331,300
Intangible assets, net	771,700	786,600
Asset related to pending settlement (Note 10)	720,000
Other assets	51,900	37,500
TOTAL ASSETS	7,984,500	7,449,400
Current liabilities:
Accounts payable	985,200	1,382,200
Accrued liabilities	925,100	889,500
Billings in excess of costs and estimated earnings on uncompleted contracts	950,800	587,900
Deferred revenue	144,400	133,900
Payroll taxes payable	981,900	970,500
Customer deposits	330,000	330,000
Current portion of notes payable and capital lease obligations	763,800	660,100
Notes payable - related parties, including accrued interest	11,800	31,800
Total current liabilities	5,093,000	4,985,900
Deferred revenue, non-current	304,500	337,200
Notes payable and capital lease obligations, net of current portion	1,083,500	1,161,400
Total liabilities	6,481,000	6,484,500
Commitments and contingencies
Stockholders' Equity):
Preferred stock; $.001 par value; 5,000,000 shares authorized; -0- shares issued
Common stock; $.001 par value; 70,000,000 shares authorized; 54,525,079 and 52,375,079 shares issued and outstanding 2016 and 2015, respectively	54,500	52,400
Common stock subscribed	25,000	50,000
Additional paid-in capital	19,058,300	17,690,900
Stock subscription receivable	(25,000)	(25,000)
Accumulated deficit	(16,053,600)	(15,387,100)
Total stockholders' equity	3,059,200	2,381,200
Non-controlling interest	(1,555,700)	(1,416,300)
Total equity	1,503,500	964,900
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 7,984,500	$ 7,449,400

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 311,800	$ 246,500
Preferred stock, par value (in dollars per shares)	$ .001	$ .001
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, issued	0	0
Common stock, par value (in dollars per shares)	$ .001	$ .001
Common stock, authorized	70,000,000	70,000,000
Common stock, issued	54,525,079	52,375,079
Common stock, outstanding	54,525,079	52,375,079

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Revenue:
Products	$ 1,132,600	$ 941,500	$ 1,705,400	$ 1,830,500
Services	1,372,400	1,993,800	4,232,500	4,570,500
Solid waste	56,500	43,900	128,100	71,900
Total revenue	2,561,500	2,979,200	6,066,000	6,472,900
Operating expenses:
Products costs	697,400	588,800	1,065,500	1,254,700
Services costs	1,371,000	1,740,700	3,061,300	3,607,100
Solid waste costs	61,700	167,200	165,600	295,500
General and administrative expenses	480,600	606,900	1,050,600	1,276,200
Salaries and related expenses	681,500	751,900	1,372,200	1,475,500
Total operating expenses	3,292,200	3,855,500	6,715,200	7,909,000
Income (loss) from operations	(730,700)	(876,300)	(649,200)	(1,436,100)
Other income (expense):
Interest expense	(154,600)	(22,000)	(202,300)	(39,500)
Other	16,800	2,900	29,800	2,900
Total non-operating expense, net	(137,800)	(19,100)	(172,500)	(36,600)
Net loss before earnings from equity method joint ventures	(868,500)	(895,400)	(821,700)	(1,472,700)
Income from equity method joint ventures	15,700		15,700
Net income (loss)	(852,800)	(895,400)	(806,000)	(1,472,700)
Less: Net loss attributable to non-controlling interest	(56,900)	(151,400)	(139,500)	(272,800)
Net income (loss) attributable to SEER common stockholders	$ (795,900)	$ (744,000)	$ (666,500)	$ (1,199,900)
Net loss per share, basic and diluted (in dollars per share)	$ (0.02)	$ (0.01)	$ (0.01)	$ (0.02)
Weighted average shares outstanding - basic and diluted (in shares)	54,470,134	52,362,000	54,131,672	52,275,400

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flows from operating activities:
Net income (loss)	$ (806,000)	$ (1,472,700)
Adjustments to reconcile net loss to net cash provided by operating activities:
Provision for doubtful accounts receivable	65,300	(17,200)
Depreciation and amortization	380,100	293,300
Stock-based compensation expense	72,500	148,600
Non-cash expense for interest, warrants - accretion of debt discount	99,500
Gain on disposition of assets	(25,600)
Changes in operating assets and liabilities:
Accounts receivable	148,200	1,435,500
Costs in Excess of billings on uncompleted contracts	114,700	(124,300)
Prepaid expenses and other assets	(95,900)	176,400
Accounts payable and accrued liabilities	(361,400)	(331,100)
Billings in excess of revenue on uncompleted contracts	362,900	157,900
Deferred revenue	(22,200)	376,500
Payroll taxes payable	11,400	11,400
Net cash (used in) provided by operating activities	(56,500)	654,300
Cash flows from investing activities:
Insurance proceeds from property damage	59,000
Purchase of property and equipment	(156,100)	(350,800)
Purchase of intangibles	(28,100)	(26,300)
Net cash used in investing activities	(125,200)	(377,100)
Cash flows from financing activities:
Payments of notes and capital lease obligations	(455,200)	(242,800)
Payments of related party notes payable and accrued interest	(20,000)	(25,500)
Proceeds from short term financing	200,000
Proceeds from exercise of warrants	25,000
Proceeds from warrant extensions	29,900
Proceeds from the sale of common stock and warrants, net of expenses	400,000
Net cash provided by (used in) financing activities	179,700	(268,300)
Net increase (decrease) in cash	(2,000)	8,900
Cash at the beginning of period	257,100	443,000
Cash at the end of period	255,100	451,900
Supplemental disclosures of cash flow information:
Cash paid for interest	98,000	46,600
Conversion of debt and accrued interest to equity		257,400
Financing of prepaid insurance premiums	278,600	273,900
Capital lease additions		$ 214,400
Issuance of common stock for other asset	$ 720,000

ORGANIZATION AND FINANCIAL COND

ORGANIZATION AND FINANCIAL CONDITION	6 Months Ended
	Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND FINANCIAL CONDITION	NOTE 1 - ORGANIZATION AND FINANCIAL CONDITION Organization and Going Concern Strategic Environmental & Energy Resources, Inc. (“SEER,” “we,” or the “Company”), a Nevada corporation, is a provider of next-generation clean-technologies, waste management innovations and related services. SEER has four wholly-owned operating subsidiaries and two majority-owned subsidiaries; all of which together provide technology solutions and services to companies primarily in the oil and gas, refining, landfill, food, beverage & agriculture and renewable fuel industries. The four wholly-owned subsidiaries include: 1) REGS, LLC (d/b/a Resource Environmental Group Services (“REGS”)) provides industrial and proprietary cleaning services to refineries, oil fields and other private and governmental entities; 2) Tactical Cleaning Company, LLC (“Tactical”), provides proprietary cleaning services related to railcar tankers, tank trucks and frac tanks to customers from its sites in Colorado and Kansas; 3) MV, LLC (d/b/a MV Technologies) (“MV”), designs and builds biogas conditioning solutions for the production of renewable natural gas and odor control systems primarily for landfill operations, waste-water treatment facilities, oil and gas fields, refineries, municipalities and food, beverage & agriculture operations throughout the U.S.; 4) SEER Environmental Materials, LLC,(“SEM”), a materials technology company focused on development of cost-effective chemical absorbents. The two majority-owned subsidiaries include; 1) Paragon Waste Solutions, LLC (“PWS”) and 2) ReaCH4Biogas (“Reach”). PWS is currently owned 54% by SEER (see Note 7) and Reach is owned 85% by SEER. PWS is developing specific opportunities to deploy and commercialize patented technologies for a non-thermal plasma-assisted oxidation process that makes possible the clean and efficient destruction of solid hazardous chemical and biological waste ( i.e etc i.e Reach (the trade name for BeneFuels, LLC), is currently owned 85% by SEER and focuses specifically on developing renewable biomethane projects that convert raw biogas to pipeline quality gas and/or compressed natural gas (“CNG”) for fleet vehicle fuel. Reach had minimal operations for the three months and six months ended June 30, 2016 and 2015. Principals of Consolidation The accompanying consolidated financial statements include the accounts of SEER, its wholly-owned subsidiaries, REGS, TCC, MV and SEM and its majority-owned subsidiaries PWS and Reach, since their respective acquisition or formation dates. All material intercompany accounts, transactions, and profits have been eliminated in consolidation. The Company has non-controlling interest in joint ventures, which are reported on the equity method. Going Concern As shown in the accompanying consolidated financial statements, the Company has experienced recurring losses, and has accumulated a deficit of approximately $16.1 million as of June 30, 2016, and $15.4 million as of December 31, 2015. For the six months ended June 30, 2016 we had net loss before adjustment for losses attributable to non-controlling interest of approximately $806,000 and for the years ended December 31, 2015, and 2014, we incurred net losses before adjustment for losses attributable to non-controlling interest of approximately $3.4 million and $726,000, respectively. The Company had a working capital deficit of approximately $2.8 million at June 30, 2016, a decrease of approximately $100,000 in the working capital deficit of $2.7 million at December 31, 2015. REGS, a wholly owned subsidiary, was notified that effective April 1, 2016 it would no longer be providing routine maintenance services to its largest customer but would still be eligible to provide other industrial cleaning services. The projected loss of revenue from this customer is estimated to be between $2.5 and $3 million annually, but, as discussed below, the Company has already implemented remedial measures to offset some of this loss in revenue. These factors raise substantial doubt about the ability of the Company to continue to operate as a going concern. Realization of a major portion of our assets as of June 30, 2016 and December 31, 2015, is dependent upon our continued operations. The Company is dependent on generating additional revenue or obtaining adequate capital to fund operating losses until it becomes profitable. The Company opened an additional rail car cleaning facility in the Midwest (Illinois) and operations have commenced and revenue is being generated. This facility is projected to offset some of the lost service revenue previously derived from the oil refinery sector. Additionally, the Company was recently awarded approval for construction of flaring equipment at its Kansas rail facility. Revenue is expected to commence in the third quarter of 2016 and this new service offering is also projected to offset some of the lost service revenue previously derived from the oil refinery sector. For the six months ended June 30, 2016 we raised $425,000 from the sale of common stock and exercise of warrants and another $29,900 from the extension of warrants. In addition, we have undertaken a number of specific steps to improve operating efficiencies, revenues and income to continue to operate as a going concern. We continue to focus on developing organic growth in our operating companies and improving gross and net margins through increased attention to pricing, aggressive cost management and overhead reductions. Critical to achieving profitability will be our ability to license and or sell, permit and operate our CoronaLux™ waste destruction units either though our joint ventures and/or licensees. We have increased our business development efforts to address opportunities identified in expanding markets attributable to increased interest in energy conservation and emission control regulations, particularly the landfill gas and oil field emissions sectors. In addition, the Company is evaluating various forms of financing which may be available to it, i.e., debt and/or equity financing while carefully evaluating the impact on share dilution. There can be no assurance that the Company will secure additional financing for working capital, increase revenues and achieve the desired result of net income and positive cash flow from operations in future years. These financial statements do not give any effect to any adjustments that would be necessary should the Company be unable to report on a going concern basis. Basis of Presentation - Unaudited Interim Financial Information The accompanying interim condensed consolidated financial statements are unaudited. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all of the normal recurring adjustments necessary to present fairly the financial position and results of operations as of and for the periods presented. The interim results are not necessarily indicative of the results to be expected for the full year or any future period. Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Company believes that the disclosures are adequate to make the interim information presented not misleading. These consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto included in the Company’s Report on Form 10-K filed on April 14, 2016 for the years ended December 31, 2015 and 2014.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the carrying amount of intangible assets; valuation allowances and reserves for receivables and inventory and deferred income taxes; revenue recognition related to contracts accounted for under the percentage of completion method; share-based compensation; and loss contingencies, including those related to litigation. Actual results could differ from those estimates. Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net income (loss). Research and Development Research and development (“R&D”) costs are charged to expense as incurred. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $51,500 and $125,000 for the three months ended June 30, 2016 and 2015, respectively and $100,000 and $198,700 for the six months ended June 30, 2016 and 2015, respectively. Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification Income Taxes, ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the three months and six months ended June 30, 2016 and 2015 the Company recognized no adjustments for uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No interest and penalties related to uncertain tax positions were recognized at June 30, 2016 and December 31, 2015. The Company expects no material changes to unrecognized tax positions within the next twelve months. The Company has filed federal and state tax returns through December 31, 2014. The tax periods for the years ending December 31, 2008 through 2014 are open to examination by federal and state authorities. Recently issued accounting pronouncements Changes to accounting principles generally accepted in the United States of America (U.S. GAAP) are established by the Financial Accounting Standards Board (FASB) in the form of accounting standards updates (ASU’s) to the FASB’s Accounting Standards Codification. The Company considers the applicability and impact of all new or revised ASU’s. New Accounting Pronouncements Not Yet Adopted In May 2014, the Financial Accounting Standards Board (FASB) issued guidance creating Accounting Standards Codification (“ASC”) Section 606, “Revenue from Contracts with Customers”. The new section will replace Section 605, “Revenue Recognition” and creates modifications to various other revenue accounting standards for specialized transactions and industries. The section is intended to conform revenue accounting principles with a concurrently issued International Financial Reporting Standards with previously differing treatment between United States practice and those of much of the rest of the world, as well as, to enhance disclosures related to disaggregated revenue information. The updated guidance was effective for annual reporting periods beginning on or after December 15, 2016, and interim periods within those annual periods. On July 9, 2015, the FASB approved a one year delay of the effective date. The Company will now adopt the new provisions of this accounting standard at the beginning of fiscal year 2018, unless it choose to early adopt in 2017. The Company will further study the implications of this statement in order to evaluate the expected impact on the consolidated financial statements. In July 2015, the FASB issued ASU 2015-11, “Simplifying the Measurement of Inventory.” Under this ASU, inventory will be measured at the “lower of cost and net realizable value” and options that currently exist for “market value” will be eliminated. The ASU defines net realizable value as the “estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.” No other changes were made to the current guidance on inventory measurement. ASU 2015-11 is effective for interim and annual periods beginning after December 15, 2016. Early application is permitted and should be applied prospectively. Management is evaluating the provisions of this statement, including which period to adopt, and has not determined what impact the adoption of ASU 2015-11 will have on the Company’s financial position or results of operations. In November 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No.2015-17, “Balance Sheet Classification of Deferred Taxes”. The new guidance eliminates the requirement to separate deferred income tax liabilities and assets into current and noncurrent amounts. The amendments will require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The updated guidance will be effective for fiscal years beginning after December 15, 2016, including interim periods within those annual periods. Early adoption is permitted, and the amendments may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The Company is in the process of evaluating this guidance. In January 2016, the FASB issued Accounting Standards Update No. 2016-01, Financial Instruments-Overall: Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued new guidance related to leases that outlines a comprehensive lease accounting model and supersedes the current lease guidance. The new guidance requires lessees to recognize lease liabilities and corresponding right-of-use assets for all leases with lease terms of greater than 12 months. It also changes the definition of a lease and expands the disclosure requirements of lease arrangements. The new guidance must be adopted using the modified retrospective approach and will be effective for the Company starting in the first quarter of fiscal 2019. Early adoption is permitted. The Company is in the process of determining the effects the adoption will have on its consolidated financial statements as well as whether to adopt the new guidance early. In March 2016, the FASB issued Accounting Standards Update 2016-09, Improvements to Employee Share-Based Payment Accounting Recently Adopted Accounting Standards In June 2014, the FASB issued Accounting Standards Update No. 2014-12, “Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments when the terms of an award provide that a performance target could be achieved after the requisite service period,” (“ASU 2014-12”). Current U.S. GAAP does not contain explicit guidance on whether to treat a performance target that could be achieved after the requisite service period as a performance condition that affects vesting or as a nonvesting condition that affects the grant-date fair value of an award. The new guidance requires that a performance target that affects vesting and that could be achieved after the requisite service period is treated as a performance condition. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. The updated guidance was effective January 1, 2016 and did not have a material effect on the consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, ”Simplifying the Presentation of Debt Issuance Costs,” (“ASU 2015-03”). ASU 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. ASU 2015-03 is effective for the first interim period for fiscal years beginning after December 15, 2015. The guidance was effective January 1, 2016 and it did not have a material effect on the consolidated financial statements. In September 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-16, “Simplifying the Accounting for Measurement-Period Adjustments”. The new guidance eliminates the requirement to retrospectively account for adjustments to provisional amounts recognized in a business combination. Under the ASU, the adjustments to the provisional amounts will be recognized in the reporting period in which the adjustment amounts are determined. The updated guidance will be effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. The guidance was effective January 1, 2016 and did not have a material effect on the consolidated financial statements.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 3 - PROPERTY AND EQUIPMENT Property and equipment was comprised of the following: June 30, December 31, 2015 Field and shop equipment $ 2,303,300 $ 2,188,500 Vehicles 689,900 750,800 Waste destruction equipment, placed in service 1,283,600 1,276,600 Waste destruction equipment, not placed in service 1,521,100 1,521,100 Furniture and office equipment 322,800 321,400 Leasehold improvements 65,400 65,400 Building and improvements 21,200 18,600 Land 162,900 162,900 6,370,200 6,305,300 Less: accumulated depreciation and amortization (2,253,300 ) (1,974,000 ) Property and equipment, net $ 4,116,900 $ 4,331,300 Depreciation expense for the three months ended June 30, 2016 and 2015 was $165,500 and $126,600, respectively and for the six months ended June 30, 2016, $337,100 and $253,200, respectively. For the three months ended June 30, 2016 depreciation expense included in cost of goods sold and selling, general and administrative expenses was $141,400 and $24,100 respectively. For the six months ended June 30, 2016 depreciation expense included in cost of goods sold and selling, general and administrative expenses was $288,800 and $48,300 respectively. For the three months ended June 30, 2015 depreciation expense included in cost of goods sold and selling, general and administrative expenses was $106,900 and $19,600 respectively. For the six months ended June 30, 2015 depreciation expense included in cost of goods sold and selling, general and administrative expenses was $213,900 and $39,300 respectively. Accumulated depreciation on leased CoronaLux™ units included in accumulated depreciation and amortization above is $238,800 and $125,000 as of June 30, 2016 and 2015, respectively. Property and equipment included the following amounts for leases that have been capitalized at: June 30, December 31, Vehicles, field and shop equipment $ 462,700 $ 462,700 Less: accumulated amortization (175,600 ) (127,800 ) $ 287,100 $ 334,900

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 4 – INTANGIBLE ASSETS Intangible assets were comprised of the following: June 30, 2016 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 — $ 277,800 Customer list 42,500 (42,500 ) — Technology 1,055,200 (561,300 ) 493,900 Trade name 54,600 (54,600 ) — $ 1,430,100 $ (658,400 ) $ 771,700 December 31, 2015 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 — $ 277,800 Customer list 42,500 (42,500 ) — Technology 1,027,100 (518,300 ) 508,800 Trade name 54,600 (54,600 ) — $ 1,402,000 $ (615,400 ) $ 786,600 The estimated useful lives of the intangible assets range from seven to ten years. Amortization expense was $22,800 and $20,000 for the three months ended June 30, 2016 and 2015, respectively and $43,000 and $40,000 for the six months ended June 30, 2016, respectively.

ACCRUED LIABILITIES

ACCRUED LIABILITIES	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
ACCRUED LIABILITIES	NOTE 5 - ACCRUED LIABILITIES Accrued liabilities were comprised of the following: June 30, December 31, 2015 Accrued compensation and related taxes $ 672,900 $ 579,800 Accrued interest 55,700 58,800 Other 196,500 250,900 Total Accrued Liabilities $ 925,100 $ 889,500

UNCOMPLETED CONTRACTS

UNCOMPLETED CONTRACTS	6 Months Ended
	Jun. 30, 2016
Contractors [Abstract]
UNCOMPLETED CONTRACTS	NOTE 6 - UNCOMPLETED CONTRACTS Costs, estimated earnings and billings on uncompleted contracts are as follows: June 30, December 31, 2015 Revenue Recognized $ 888,800 $ 1,814,300 Less: Billings to date (799,500 ) (1,610,300 ) Costs and estimated earnings in excess of billings on uncompleted contracts $ 89,300 $ 204,000 Billings to date $ 1,566,200 $ 2,273,400 Revenue recognized (615,400 ) (1,685,500 ) Billings in excess of costs and estimated earnings on uncompleted contracts $ 950,800 $ 587,900

INVESTMENT IN PARAGON WASTE SOL

INVESTMENT IN PARAGON WASTE SOLUTIONS LLC	6 Months Ended
	Jun. 30, 2016
Business Combinations [Abstract]
INVESTMENT IN PARAGON WASTE SOLUTIONS LLC	NOTE 7– INVESTMENT IN PARAGON WASTE SOLUTIONS LLC In 2010, the Company and Black Stone Management Services, LLC (“Black Stone”) formed PWS, whereby a total of 1,000,000 membership units were issued, 600,000 membership units to the Company and 400,000 membership units to Black Stone. Fortunato Villamagna, who serves as President of our PWS subsidiary, is a managing member and Chairman of Black Stone. In June 2012, the Company and Blackstone each allocated 10% of their respective membership units in PWS to Mr. J John Combs III, an officer and shareholder of the Company and Mr. Michael Cardillo, a shareholder of the Company and an officer of a subsidiary. There was no value attributable to the units at the time of the allocation. At June 30, 2016 and December 31, 2015 the Company owned 54% of the membership units, Black Stone owned 26% of the membership units, an outside third party 10% of the membership units and two related parties (as noted above), each owned 5% of the membership units. In August, 2011, we acquired certain intellectual property in regards to waste destruction technology (the “IP”) from Black Stone in exchange for 1,000,000 shares of our common stock valued at $100,000. We estimated the useful life of the IP at ten years, which was consistent with the useful life of other technology included in our intangible assets, and management’s initial assessment of the potential marketability of the IP. In April 2016, the Company received Notice of Allowance of its application for a continuation patent. This patent continuation patent application incorporates all original and prior claims and will provide expanded and additional protection of the underlying and core waste destruction technology. In March 2012, the Company entered into an Irrevocable License & Royalty Agreement with PWS that grants PWS an irrevocable world-wide license to the IP in exchange for a 5% royalty on all revenues from PWS and its affiliates. The term commenced as of the date of the Agreement and shall continue for a period not to exceed the life of the patent or patents filed by the Company. PWS may sub license the IP and any revenue derived from sub licensing shall be included in the calculation of Gross Revenue for purposes of determining royalty payments due the Company. Royalty payments are due 30 days after the end of each calendar quarter. PWS generated licensing revenues and sales of CoronaLux™ units of approximately $77,700 for the six months ended June 30, 2016 and $890,100 for the year ended December 31, 2015, as such, royalties of $52,300 and $48,400 were due at June 30, 2016 and December 31, 2015, respectively. Since its inception through June 30, 2016, we have provided approximately $5.4 million in funding to PWS for working capital and the further development and construction of various prototypes and commercial waste destruction units. No members of PWS have made capital contributions or other funding to PWS other than SEER. The intent of the operating agreement is that we will provide the funding as an advance against future earnings distributions made by PWS. Licensing Agreements In September 2013, PWS entered into an Exclusive Use License and Joint Operations Agreement (“License Agreement”) with Sterall Inc. (“Sterall”). The License Agreement granted Sterall the use of the PWS Technology and the CoronaLux™ waste destruction units for an initial five year term in the State of Florida and renewable for two additional five year terms, for the treatment and/or destruction of any and all regulated medical waste from any sources. The agreement required Sterall to pay a $300,000 License Initiation Fee and in order for Sterall to maintain its exclusive license for the State of Florida, a total of $200,000 was to be paid to PWS by May 23, 2014, regardless of net operating profits of Sterall (“NOP”). During the initial 5-year term, a minimum of $500,000 of total royalty payments to PWS must be made either from NOP or otherwise (in addition to the $300,000 Initial Fee, set forth below), in order for the second-phase five-year term to be exclusive. During the second-phase five-year term, a minimum of $750,000 of royalty must be paid, out of NOP or otherwise, in order for the third phase five-year term to be exclusive. PWS will receive a one-time license initiation fee of $300,000 payable from NOP of Sterall as a priority payment before any other distributions or payouts. Sterall can take delivery of additional CoronaLux™ waste destruction units upon payment of a placement fee per unit of either $168,000 or $207,000 depending upon the size of the unit. The unit placement fees do not include freight, start-up and commissioning costs, which shall be borne by the facility. PWS, at its sole discretion will select the installation, startup and commissioning teams. Sterall has not generated any NOP and has not paid any licensing fees to PWS as required by the License Agreement, including the minimum payments required under the agreement. Black Stone is a minority shareholder of Sterall. For the year ended December 31, 2014, Sterall ordered a total of six CoronaLux™ units, of which one unit was been delivered after payment of a non-refundable placement fee of $236,250. The remaining five units have not been delivered as of June 30, 2016 as Sterall has defaulted on their purchase order for payment of the units ordered. The Company still retains a non-refundable deposit of $330,000 against the five units ordered. On February 22, 2014, SEER and PWS entered into an Agreement with Daniel McAteer & Associates (“DMA”) to develop, permit and exploit the PWS waste destruction technology in Ireland and United Kingdom (“Limited Territory”). The Agreement called for the formation of a Joint Venture to be owned 50% by SEER and 50% by DMA. In accordance with the agreement, DMA was to pay a one-time license fee of $350,000 for an exclusive license for the limited purpose of medical waste destruction in the Limited Territory. On June 10, 2014 Paragon Waste (UK) Ltd (“Paragon UK”, “UK Joint Venture”), was formed in accordance with the laws of Northern Ireland. A total of 300,100 shares were issued upon formation, 100 Ordinary A voting shares were issued, of which PWS received 50 Ordinary A shares and 300,000 Ordinary B non-voting shares were issued. In 2015, the Agreement with DMA was amended to where Paragon UK purchased the CoronaLux™ unit from PWS for $350,000. Operations to date of the Paragon UK Joint Venture have been limited to formation, the delivery of a CoronaLux™ unit with a third party in the United Kingdom and application and permitting efforts with regulatory entities. On March 4, 2014, PWS entered into a Licensing and Equipment Lease Agreement with eCycling International of South Carolina, LLC (“eCycling”). The License Agreement grants to eCycling the use of the PWS Technology and the CoronaLux™ waste destruction units for an initial term of five years and requires a payment of $176,875 as a non-refundable initial licensing fee and distributions of 50% of net operating profits, as defined in the agreement, in lieu of continuing royalty payments for the use of the licensed technology. As of June 30, 2016, eCycling is still in the process of permitting the unit, and therefore, has not yet generated any NOP. As a result of eCycling not generating any NOP, their licensing contract was amended to provide for an additional $176,875 to be paid as licensing fees, of which $67,000 has been paid as of June 30, 2016. On November 17, 2014, PWS entered into an Exclusive Licensing and Equipment Lease Agreement, for a limited license territory, with Medical Waste Services, LLC (“MWS”). The License Agreement grants to MWS the use of the PWS Technology and the CoronaLux™ waste destruction units for an initial term of seven years and requires a payment of $225,000 as a non-refundable initial licensing fee and distributions of 50% of net operating profits, as defined in the agreement, in lieu of continuing royalty payments for the use of the licensed technology. PWS and Medical Waste Services, LLC (“MWS”) formed a contractual joint venture to exploit the PWS medical waste destruction technology. MWS has received approval from the California Department of Public Health and a restricted permit from the South Coast Air Quality Management District (“SCAQMD”) to operate the CoronaLux™ unit licensed by MWS at its facility in Southern California. Operations to date have included the destruction of medical waste under this temporary operating permit issued by SCAQMD since May 2015. All required testing directed by SCAQMD has been successfully completed in 2016 and all required filings have been made to obtain a full operating permit from SCAQMD. The final issuance is pending. In February 2015, PWS entered into a License Agreement with Particle Science Tech of Environmental Protection, Inc (“Particle”) a US subsidiary of Xinhua Energy Environmental Technology Co., Ltd (“Xinhua”), a large multi-national environmental company based in China. The agreement provides for the exclusive rights to distribute PWS’s patented technology in China, Hong Kong, Macau and the Taiwan territories (“Territory”). The grant was for both the medical waste, as well as the refinery vertical markets within the Territory. The Agreement calls for, among other things, the formation of a U.S. joint venture company, (“P&P Company”), to be owned 50/50 by PWS and Particle) and an obligation by Xinhua to fund all necessary and reasonable capital requirements to permit and roll out the PWS technology in the Territory as well as staff and manage the JV Entity’s operations. In 2015, PWS sold a CoronaLux™ unit to Xinhua for $430,500. Upon the occurrence of certain events and timely performance by Xinhua, a second placement fee of $350,000 is required to be paid and, upon that second payment, it will then be granted exclusive manufacturing rights to produce the units to be deployed in the Territory. Payments received for non-refundable licensing and placement fees have been recorded as deferred revenue in the accompanying consolidated balance sheets at June 30, 2016 and December 31, 2015 and are recognized as revenue ratably over the term of the contract.

PAYROLL TAXES PAYABLE

PAYROLL TAXES PAYABLE	6 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
PAYROLL TAXES PAYABLE	NOTE 8 - PAYROLL TAXES PAYABLE In 2009 and 2010, REGS, a subsidiary of the Company, became delinquent for unpaid federal employer and employee payroll taxes, accrued interest and penalties were incurred related to these unpaid payroll taxes. In or around 2010, REGS retained Washington D.C.-based legal counsel specializing in resolving federal tax matters. REGS has been represented by this firm throughout all phases of this tax matter and related proceedings. In September 2011, REGS received approval from the Internal Revenue Service (“IRS”) to begin paying the outstanding federal payroll tax liability plus the related incurred interest and penalties totaling approximately $971,000 in installments (the “Installment Plan”). Under the Installment Plan, REGS was required to pay minimum monthly installments of $12,500 commencing September 2011, which increased to $25,000 per month in September 2012, until the liability was paid in full. Through the duration of the Installment Plan, the IRS continues to charge penalties and interest at statutory rates. If the conditions of the Installment Plan were not met, the IRS could cancel the installment plan and could demand the outstanding liability to be repaid through traditional enforcement proceedings available to the IRS. Additionally, the IRS has filed a notice of federal tax lien against certain of REGS assets in order to secure the obligation. The IRS is to release this lien if and when we pay the full amount due. Two of the officers of REGS also have personal liability exposure for a portion of the taxes if REGS does not pay them. In May 2013, REGS filed an Offer in Compromise (“OIC”) with the IRS. While the OIC was under review by the IRS, the requirement to pay $25,000 a month under the Installment Plan was suspended. REGS was informed by its legal counsel that the IRS had accepted REGS’ OIC. However by a letter dated March 27, 2014, REGS was notified that the OIC had been rejected. REGS then appealed that rejections decision. However that appeal has been denied. As a result, the Installment Plan is terminated. In June 2014, REGS received notices of intent to levy property or rights to property from the IRS for the amounts owed for the past due payroll taxes, penalty and interest. The IRS has not taken any current action against REGS and REGS continues to be represented by its legal counsel. As of June 30, 2016 and December 31, 2015, the outstanding balance due to the IRS was $981,900, and $970,500, respectively. Other than this outstanding payroll tax matter arising in 2009, all state and federal taxes have been paid by REGS in a timely manner.

DEBT

DEBT	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
DEBT	NOTE 9 – DEBT In June 2011, we issued an unsecured promissory note to a third party in the amount of $40,000 (the “June 2011 Note”) bearing interest at a rate of 10% per annum and a three year warrant to purchase 13,000 shares of our common stock at an exercise price of $1.00 per share. In addition, a second note payable, to the same third party, in the amount of $25,000 plus $3,000 of accrued interest was also converted into the June 2011 Note, resulting in a new principal balance of $68,000. Principal payments were due beginning November 2011 and the June 2011 Note is in default as of December 31, 2014 and 2013, as no payments have been made to date. We valued the warrant at $170 using the Black-Scholes model and recorded this amount as a debt discount. The debt discount was fully amortized during 2011. Debt as of June 30, 2016 and December 31, 2015, was comprised of the following: 2016 2015 June 2011 Note - In Default $ 68,000 $ 68,000 Convertible note payable, interest at 8% per annum, $400,000 principal payment due December 31, 2016, remaining unpaid principal and interest due August 20, 2018, convertible into common stock at the option of the lenders at a rate of $1.10 per share 1,250,000 1,250,000 Debt discount (see Note 13) (14,100 ) (16,600 ) Note payable dated October 13, 2015, interest at 8% per annum, payable in 24 monthly installments of principal and interest $4,523, due October 1, 2017. Secured by certain assets of SEM and guaranteed by SEER and MV 68,400 92,300 Note payable dated October 13, 2015, interest at 8% per annum, payable in 60 monthly installments of principal and interest $4,562, due October 1, 2020. Secured by real estate and other assets of SEM and guaranteed by SEER and MV 199,900 218,900 Note payable insurance premium financing, interest at 4.25% per annum, payable in 10 installments of $28,417, due November 1, 2016 112,700 — Capital lease obligations, secured by certain assets, maturing through March 2019 162,400 208,900 Total notes payable and capital lease obligations 1,847,300 1,821,500 Less: current portion (763,800 ) (660,100 ) Notes payable and capital lease obligations, long-term, including debt discount $ 1,083,500 $ 1,161,400 In May 2016, the Company borrowed $200,000 in a short term financing arrangement. As an inducement to enter into the transaction the Company issued 500,000 warrants exercisable at $.50 per share for a period of four years. The warrants valued at $97,200 were recorded as additional interest. The short term debt was repaid in June 2016 along with interest of $12,000.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 10 – RELATED PARTY TRANSACTIONS Notes payable, related parties Notes payable, related parties and accrued interest due to certain related parties as of June 30, 2016 and December 31, 2015 are as follows: 2016 2015 Unsecured note payable dated February 2004, bearing interest at 8% per annum, originally due January 2008; assigned to CEO by a third party in 2010; due June 1, 2016 $ — $ 5,000 Accrued interest 11,800 26,800 $ 11,800 $ 31,800 We believe the stated interest rates on the related party notes payable represent reasonable market rates based on the note payable arrangements we have executed with third parties. In March 2012, the Company entered into an Irrevocable License & Royalty Agreement with PWS that grants PWS an irrevocable world-wide license to the IP in exchange for a 5% royalty on all revenues from PWS and its affiliates. The term shall commence as of the date of this Agreement and shall continue for a period not to exceed the life of the patent or patents filed by the Company. PWS may sub license the IP and any revenue derived from sub licensing shall be included in the calculation of Gross Revenue for purposes of determining royalty payments due the Company. Royalty payments are due 30 days after the end of each calendar quarter. PWS generated licensing revenues and sales of CoronaLux™ units of approximately $77,700 for the six months ended June 30, 2016 and $890,100 for the year ended December 31, 2015, as such, royalties of $52,300 and $48,400 were due at June 30, 2016 and December 31, 2015, respectively. In August 2014, the Company entered into a second Exchange and Acquisition Agreement (“New Technologies Agreement”) with Black Stone for the acquisition of additional intellectual property (“IP”) from Black Stone in exchange for 1,000,000 shares of common stock valued at $1,050,000. In 2015 the Company and Black Stone executed a rescission agreement of the New Technologies Agreement noted above that was effective December 31, 2014. The shares issued by the Company in accordance with the agreement were returned and all acquired IP returned to Black Stone. In September 2014, the Company entered into an Equity Purchase Agreement (“Equity Agreement”) with a third party (“Seller”) whereby the Company issued 1,200,000 shares of the Company’s common stock, valued at $1,212,000, in exchange for 22.5 membership interest units, representing 15% ownership interest in Sterall, LLC, a Delaware corporation. In March 2015 the Company and the Seller entered into a revised agreement whereby the 1,200,000 shares issued by the Company would be held by the Seller until the completion of an independent third party valuation. The determination of fair value shall occur by December 31, 2015. Based on the fair market value of the Purchased Units from the valuation obtained by the Company, an amount of Consideration Shares will be returned to the Company to the extent that the fair market value of the Consideration Shares issued (see below) are greater than the fair market value of the Purchased Units. In no event shall the Company be obligated to issue additional shares as consideration for the Purchased Units. For purposes of this amendment, the fair market value of each Consideration Share will be $0.83333. In the event the parties are unwilling to accept the fair market value of the Purchased Units, as determined by the independent valuation specialist, on or before the Closing Date (December 31, 2015) this Agreement, the transaction covered by this Agreement (the “Contemplated Transaction”) may be rescinded by either Party in writing. Due to the ability of the Company to rescind the shares issued at the commencement of the transaction the shares were considered contingently issuable shares and as such the 1,200,000 share not considered issued and outstanding at December 31, 2015. The 15% ownership interest in Sterall was considered contingently held until the conclusion of this transaction. As of December 31, 2015 an independent appraisal was not performed and the Amended Equity Agreement expired by its terms. The 1,200,000 shares subject to the original Equity Agreement and the Amended Equity Agreement became unrestricted in 2016 and are now considered issued and outstanding as of June 30, 2016. The shares valued at $720,000 have been recorded as a long term other asset pending resolution of claims by the parties involved related to the Sterall licensing agreement from September 2013, Sterall equipment deposits of $330,000 from 2014 and the equity purchase agreement noted above. The ultimate resolution of the various claims by the parties and the ultimate disposition of the $720,000 is expected to be resolved no later than December 31, 2016.

EQUITY TRANSACTIONS

EQUITY TRANSACTIONS	6 Months Ended
	Jun. 30, 2016
Equity [Abstract]
EQUITY TRANSACTIONS	NOTE 11 – EQUITY TRANSACTIONS 2016 During the six months ended June 30, 2016, the Company sold 800,000 shares of $.001 par value common stock at $.50 per share in a private placement, receiving proceeds of $400,000. During the six months ended June 30, 2016 the Company (i) issued 100,000 shares of $.001 par value common stock in connection with the payment of a common stock subscription of $25,000. During the six months ended June 30, 2016, the Company issued 50,000 shares of its $.001 par value common stock upon exercise of common stock warrants receiving proceeds of $25,000. During the six months ended June 30, 2016, the Company treated as issued 1,200,000 shares of its $.001 par value common stock valued at $720,000 in connection with the Sterall transaction (see Note 10) 2015 During the six months ended June 30, 2015, the Company issued 120,949 shares of $.001 par value common stock upon the cashless exercise of 200,000 warrants. As noted in Note 9, in January 2015 a convertible promissory note and accrued interest totaling $257,400 was converted into 514,750 shares on common stock in accordance with the terms on the original convertible note. Non-controlling Interest The non-controlling interest presented in our condensed consolidated financial statements reflects a 46% non-controlling equity interest in PWS (see Note 7). Net loss attributable to non-controlling interest, as reported on our condensed consolidated statements of operations, represents the net loss of PWS attributable to the non-controlling equity interest. The non-controlling interest is reflected within stockholders’ equity on the condensed consolidated balance sheet.

CUSTOMER CONCENTRATIONS

CUSTOMER CONCENTRATIONS	6 Months Ended
	Jun. 30, 2016
Risks and Uncertainties [Abstract]
CUSTOMER CONCENTRATIONS	NOTE 12 – CUSTOMER CONCENTRATIONS The Company had sales from operations to two customers for the three months ended June 30, 2015 that represented approximately 59% of our total sales and sales from operations to one customer for the six months ended June 30, 2016 and 2015 that represented approximately 32% and 41%, respectively, of our total sales. The concentration of the Company’s business with a relatively small number of customers may expose us to a material adverse effect if one or more of these large customers were to experience financial difficulty or were to cease being customer for non-financial related issues. REGS, a wholly owned subsidiary, was notified that effective April 1, 2016 it would no longer be providing routine maintenance services to its largest customer but would still be eligible to provide other industrial cleaning services.

NET LOSS PER SHARE

NET LOSS PER SHARE	6 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
NET LOSS PER SHARE	NOTE 13 – NET LOSS PER SHARE Basic net loss per share is computed by dividing net loss attributable to common shareholders by the weighted average number of common shares outstanding. Diluted net loss per share is computed by dividing net loss attributable to common shareholders by the weighted average number of common shares outstanding plus the number of common shares that would be issued assuming exercise or conversion of all potentially dilutive common shares. Potentially dilutive securities are excluded from the calculation when their effect would be anti-dilutive. For all years presented in the consolidated financial statements, all potentially dilutive securities have been excluded from the diluted share calculations as they were anti-dilutive as a result of the net losses incurred for the respective years. Accordingly, basic shares equal diluted shares for all years presented. Potentially dilutive securities were comprised of the following: Six Months Ended June 30, 2016 2015 Warrants 9,614,430 9,489,430 Options 930,000 1,997,400 Convertible notes payable, including accrued interest 1,136,400 — Contingently issuable shares, Sterall LLC 1,200,000 11,680,830 12,686,830

ENVIRONMENTAL MATTERS AND REGUL

ENVIRONMENTAL MATTERS AND REGULATION	6 Months Ended
	Jun. 30, 2016
Environmental Remediation Obligations [Abstract]
ENVIRONMENTAL MATTERS AND REGULATION	NOTE 14 - ENVIRONMENTAL MATTERS AND REGULATION Significant federal environmental laws affecting us are the Resource Conservation and Recovery Act (“RCRA”), the Comprehensive Environmental Response, Compensation and Liability Act (“CERCLA”), also known as the “Superfund Act”, the Clean Air Act, the Clean Water Act and the Toxic Substances Control Act (“TSCA”). Pursuant to the EPA’s authorization of the RCRA equivalent programs, a number of states have regulatory programs governing the operations and permitting of hazardous waste facilities. Our facilities are regulated pursuant to state statutes, including those addressing clean water and clean air. Our facilities are also subject to local siting, zoning and land use restrictions. We believe we are in substantial compliance with all federal, state and local laws regulating our business.

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
SEGMENT INFORMATION	NOTE 15 - SEGMENT INFORMATION The Company currently has identified four segments as follows: REGS Industrial Cleaning Tactical Rail Car Cleaning MV and SEM Environmental Solutions PWS Solid Waste Reach has had minimal operations through June 30, 2016. The composition of our reportable segments is consistent with that used by our Chief Operating Decision Maker (“CODM”) to evaluate performance and allocate resources. All of our operations are located in the U.S. We have not allocated corporate selling, general and administrative expenses, and stock-based compensation to the segments. All intercompany transactions have been eliminated. Segment information for the three months ended June 30, 2016 and 2015 is as follows: 2016 Industrial Railcar Environmental Solid Corporate Total Revenue $ 443,100 $ 929,300 $ 1,132,600 $ 56,500 — $ 2,561,500 Depreciation and amortization (1) 81,700 9,900 42,700 31,500 20,000 185,800 Interest expense 9,500 400 5,700 100 138,900 154,600 Stock-based compensation — — — — 42,900 42,900 Net income (loss) (564,400 ) 223,700 188,200 (134,700 ) (556,600 ) (852,800 ) Capital expenditures (cash and noncash) 10,100 — 3,900 3,100 — 17,100 Total assets $ 1,255,700 $ 824,800 $ 1,993,700 $ 2,918,000 $ 992,300 $ 7,984,500 2015 Industrial Railcar Environmental Solid Corporate Total Revenue $ 1,285,600 $ 708,200 $ 941,500 $ 43,900 — $ 2,979,200 Depreciation and amortization (1) 65,700 6,400 30,300 25,500 18,700 146,600 Interest expense 12,400 6,700 100 — 2,800 22,000 Stock-based compensation — — — — 50,400 50,400 Net income (loss) (42,300 ) (53,400 ) 13,100 (327,500 ) (485,300 ) (895,400 ) Capital expenditures (cash and noncash) 21,100 25,200 30,300 102,600 1,800 181,000 Total assets $ 1,804,500 $ 629,200 $ 1,453,300 $ 3,546,300 $ 674,400 $ 8,107,700 (1) Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles Segment information for the six months ended June 30, 2016 and 2015 is as follows: 2016 Industrial Railcar Environmental Solid Corporate Total Revenue $ 2,428,000 $ 1,804,500 $ 1,705,400 $ 128,100 — $ 6,066,000 Depreciation and amortization (1) 169,400 20,700 82,800 64,800 42,400 380,100 Interest expense 17,500 2,800 12,200 500 169,300 202,300 Stock-based compensation — — — — 72,500 72,500 Net income (loss) 18,600 410,300 91,000 (303,400 ) (1,022,500 ) (806,000 ) Capital expenditures (cash and noncash) 123,100 13,200 12,900 6,900 — 156,100 Total assets $ 1,255,700 $ 824,800 $ 1,993,700 $ 2,918,000 $ 992,300 $ 7,984,500 2015 Industrial Railcar Environmental Solid Corporate Total Revenue $ 3,149,200 $ 1,421,300 $ 1,830,500 $ 71,900 — $ 6,472,900 Depreciation and amortization (1) 131,400 12,800 60,700 50,900 37,400 293,200 Interest expense 22,600 10,200 500 — 6,200 39,500 Stock-based compensation — — — — 148,500 148,500 Net income (loss) 270,500 28,400 (16,900 ) (590,400 ) (1,164,300 ) (1,472,700 ) Capital expenditures (cash and noncash) 302,600 29,500 32,200 119,300 81,600 565,200 Total assets $ 1,804,500 $ 629,200 $ 1,453,300 $ 3,546,300 $ 674,400 $ 8,107,700 (1) Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 16 - SUBSEQUENT EVENTS Management has evaluated the impact of events occurring after June 30, 2016 up to the date of the filing of these interim unaudited condensed consolidated financial statements. These statements contain all necessary adjustments and disclosures resulting from that evaluation.

SUMMARY OF SIGNIFICANT ACCOUN22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of these consolidated financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make a number of estimates and assumptions related to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the period. Significant items subject to such estimates and assumptions include the carrying amount of intangible assets; valuation allowances and reserves for receivables and inventory and deferred income taxes; revenue recognition related to contracts accounted for under the percentage of completion method; share-based compensation; and loss contingencies, including those related to litigation. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported consolidated net income (loss).
Research and Development	Research and Development Research and development (“R&D”) costs are charged to expense as incurred. R&D expenses consist primarily of salaries, project materials, contract labor and other costs associated with ongoing product development and enhancement efforts. R&D expenses were $51,500 and $125,000 for the three months ended June 30, 2016 and 2015, respectively and $100,000 and $198,700 for the six months ended June 30, 2016 and 2015, respectively.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to Accounting Standards Codification Income Taxes, ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a “more-likely-than-not” recognition threshold at the effective date to be recognized. During the three months and six months ended June 30, 2016 and 2015 the Company recognized no adjustments for uncertain tax positions. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No interest and penalties related to uncertain tax positions were recognized at June 30, 2016 and December 31, 2015. The Company expects no material changes to unrecognized tax positions within the next twelve months. The Company has filed federal and state tax returns through December 31, 2014. The tax periods for the years ending December 31, 2008 through 2014 are open to examination by federal and state authorities.
Recently issued accounting pronouncements	Recently issued accounting pronouncements Changes to accounting principles generally accepted in the United States of America (U.S. GAAP) are established by the Financial Accounting Standards Board (FASB) in the form of accounting standards updates (ASU’s) to the FASB’s Accounting Standards Codification. The Company considers the applicability and impact of all new or revised ASU’s. New Accounting Pronouncements Not Yet Adopted In May 2014, the Financial Accounting Standards Board (FASB) issued guidance creating Accounting Standards Codification (“ASC”) Section 606, “Revenue from Contracts with Customers”. The new section will replace Section 605, “Revenue Recognition” and creates modifications to various other revenue accounting standards for specialized transactions and industries. The section is intended to conform revenue accounting principles with a concurrently issued International Financial Reporting Standards with previously differing treatment between United States practice and those of much of the rest of the world, as well as, to enhance disclosures related to disaggregated revenue information. The updated guidance was effective for annual reporting periods beginning on or after December 15, 2016, and interim periods within those annual periods. On July 9, 2015, the FASB approved a one year delay of the effective date. The Company will now adopt the new provisions of this accounting standard at the beginning of fiscal year 2018, unless it choose to early adopt in 2017. The Company will further study the implications of this statement in order to evaluate the expected impact on the consolidated financial statements. In July 2015, the FASB issued ASU 2015-11, “Simplifying the Measurement of Inventory.” Under this ASU, inventory will be measured at the “lower of cost and net realizable value” and options that currently exist for “market value” will be eliminated. The ASU defines net realizable value as the “estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.” No other changes were made to the current guidance on inventory measurement. ASU 2015-11 is effective for interim and annual periods beginning after December 15, 2016. Early application is permitted and should be applied prospectively. Management is evaluating the provisions of this statement, including which period to adopt, and has not determined what impact the adoption of ASU 2015-11 will have on the Company’s financial position or results of operations. In November 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No.2015-17, “Balance Sheet Classification of Deferred Taxes”. The new guidance eliminates the requirement to separate deferred income tax liabilities and assets into current and noncurrent amounts. The amendments will require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. The updated guidance will be effective for fiscal years beginning after December 15, 2016, including interim periods within those annual periods. Early adoption is permitted, and the amendments may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The Company is in the process of evaluating this guidance. In January 2016, the FASB issued Accounting Standards Update No. 2016-01, Financial Instruments-Overall: Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued new guidance related to leases that outlines a comprehensive lease accounting model and supersedes the current lease guidance. The new guidance requires lessees to recognize lease liabilities and corresponding right-of-use assets for all leases with lease terms of greater than 12 months. It also changes the definition of a lease and expands the disclosure requirements of lease arrangements. The new guidance must be adopted using the modified retrospective approach and will be effective for the Company starting in the first quarter of fiscal 2019. Early adoption is permitted. The Company is in the process of determining the effects the adoption will have on its consolidated financial statements as well as whether to adopt the new guidance early. In March 2016, the FASB issued Accounting Standards Update 2016-09, Improvements to Employee Share-Based Payment Accounting Recently Adopted Accounting Standards In June 2014, the FASB issued Accounting Standards Update No. 2014-12, “Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments when the terms of an award provide that a performance target could be achieved after the requisite service period,” (“ASU 2014-12”). Current U.S. GAAP does not contain explicit guidance on whether to treat a performance target that could be achieved after the requisite service period as a performance condition that affects vesting or as a nonvesting condition that affects the grant-date fair value of an award. The new guidance requires that a performance target that affects vesting and that could be achieved after the requisite service period is treated as a performance condition. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. The updated guidance was effective January 1, 2016 and did not have a material effect on the consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, ”Simplifying the Presentation of Debt Issuance Costs,” (“ASU 2015-03”). ASU 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. ASU 2015-03 is effective for the first interim period for fiscal years beginning after December 15, 2015. The guidance was effective January 1, 2016 and it did not have a material effect on the consolidated financial statements. In September 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-16, “Simplifying the Accounting for Measurement-Period Adjustments”. The new guidance eliminates the requirement to retrospectively account for adjustments to provisional amounts recognized in a business combination. Under the ASU, the adjustments to the provisional amounts will be recognized in the reporting period in which the adjustment amounts are determined. The updated guidance will be effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. The guidance was effective January 1, 2016 and did not have a material effect on the consolidated financial statements.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Schedule of property plant and equipment	Property and equipment was comprised of the following: June 30, December 31, 2015 Field and shop equipment $ 2,303,300 $ 2,188,500 Vehicles 689,900 750,800 Waste destruction equipment, placed in service 1,283,600 1,276,600 Waste destruction equipment, not placed in service 1,521,100 1,521,100 Furniture and office equipment 322,800 321,400 Leasehold improvements 65,400 65,400 Building and improvements 21,200 18,600 Land 162,900 162,900 6,370,200 6,305,300 Less: accumulated depreciation and amortization (2,253,300 ) (1,974,000 ) Property and equipment, net $ 4,116,900 $ 4,331,300
Schedule of capital leased assets	Property and equipment included the following amounts for leases that have been capitalized at: June 30, December 31, Vehicles, field and shop equipment $ 462,700 $ 462,700 Less: accumulated amortization (175,600 ) (127,800 ) $ 287,100 $ 334,900

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Intangible assets were comprised of the following: June 30, 2016 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 — $ 277,800 Customer list 42,500 (42,500 ) — Technology 1,055,200 (561,300 ) 493,900 Trade name 54,600 (54,600 ) — $ 1,430,100 $ (658,400 ) $ 771,700 December 31, 2015 Gross carrying amount Accumulated amortization Net carrying value Goodwill $ 277,800 — $ 277,800 Customer list 42,500 (42,500 ) — Technology 1,027,100 (518,300 ) 508,800 Trade name 54,600 (54,600 ) — $ 1,402,000 $ (615,400 ) $ 786,600

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2016
Payables and Accruals [Abstract]
Schedule of accrued liabilities	Accrued liabilities were comprised of the following: June 30, December 31, 2015 Accrued compensation and related taxes $ 672,900 $ 579,800 Accrued interest 55,700 58,800 Other 196,500 250,900 Total Accrued Liabilities $ 925,100 $ 889,500

UNCOMPLETED CONTRACTS (Tables)

UNCOMPLETED CONTRACTS (Tables)	6 Months Ended
	Jun. 30, 2016
Contractors [Abstract]
Schedule of uncompleted contracts	Costs, estimated earnings and billings on uncompleted contracts are as follows: June 30, December 31, 2015 Revenue Recognized $ 888,800 $ 1,814,300 Less: Billings to date (799,500 ) (1,610,300 ) Costs and estimated earnings in excess of billings on uncompleted contracts $ 89,300 $ 204,000 Billings to date $ 1,566,200 $ 2,273,400 Revenue recognized (615,400 ) (1,685,500 ) Billings in excess of costs and estimated earnings on uncompleted contracts $ 950,800 $ 587,900

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Schedule of debt	Debt as of June 30, 2016 and December 31, 2015, was comprised of the following: 2016 2015 June 2011 Note - In Default $ 68,000 $ 68,000 Convertible note payable, interest at 8% per annum, $400,000 principal payment due December 31, 2016, remaining unpaid principal and interest due August 20, 2018, convertible into common stock at the option of the lenders at a rate of $1.10 per share 1,250,000 1,250,000 Debt discount (see Note 13) (14,100 ) (16,600 ) Note payable dated October 13, 2015, interest at 8% per annum, payable in 24 monthly installments of principal and interest $4,523, due October 1, 2017. Secured by certain assets of SEM and guaranteed by SEER and MV 68,400 92,300 Note payable dated October 13, 2015, interest at 8% per annum, payable in 60 monthly installments of principal and interest $4,562, due October 1, 2020. Secured by real estate and other assets of SEM and guaranteed by SEER and MV 199,900 218,900 Note payable insurance premium financing, interest at 4.25% per annum, payable in 10 installments of $28,417, due November 1, 2016 112,700 — Capital lease obligations, secured by certain assets, maturing through March 2019 162,400 208,900 Total notes payable and capital lease obligations 1,847,300 1,821,500 Less: current portion (763,800 ) (660,100 ) Notes payable and capital lease obligations, long-term, including debt discount $ 1,083,500 $ 1,161,400

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2016
Related Party Transactions [Abstract]
Schedule of notes payable and accrued interest, related parties	Notes payable, related parties and accrued interest due to certain related parties as of June 30, 2016 and December 31, 2015 are as follows: 2016 2015 Unsecured note payable dated February 2004, bearing interest at 8% per annum, originally due January 2008; assigned to CEO by a third party in 2010; due June 1, 2016 $ — $ 5,000 Accrued interest 11,800 26,800 $ 11,800 $ 31,800

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Schedule of potentially dilutive securities	Potentially dilutive securities were comprised of the following: Six Months Ended June 30, 2016 2015 Warrants 9,614,430 9,489,430 Options 930,000 1,997,400 Convertible notes payable, including accrued interest 1,136,400 — Contingently issuable shares, Sterall LLC 1,200,000 11,680,830 12,686,830

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Schedule of segment information	Segment information for the three months ended June 30, 2016 and 2015 is as follows: 2016 Industrial Railcar Environmental Solid Corporate Total Revenue $ 443,100 $ 929,300 $ 1,132,600 $ 56,500 — $ 2,561,500 Depreciation and amortization (1) 81,700 9,900 42,700 31,500 20,000 185,800 Interest expense 9,500 400 5,700 100 138,900 154,600 Stock-based compensation — — — — 42,900 42,900 Net income (loss) (564,400 ) 223,700 188,200 (134,700 ) (556,600 ) (852,800 ) Capital expenditures (cash and noncash) 10,100 — 3,900 3,100 — 17,100 Total assets $ 1,255,700 $ 824,800 $ 1,993,700 $ 2,918,000 $ 992,300 $ 7,984,500 2015 Industrial Railcar Environmental Solid Corporate Total Revenue $ 1,285,600 $ 708,200 $ 941,500 $ 43,900 — $ 2,979,200 Depreciation and amortization (1) 65,700 6,400 30,300 25,500 18,700 146,600 Interest expense 12,400 6,700 100 — 2,800 22,000 Stock-based compensation — — — — 50,400 50,400 Net income (loss) (42,300 ) (53,400 ) 13,100 (327,500 ) (485,300 ) (895,400 ) Capital expenditures (cash and noncash) 21,100 25,200 30,300 102,600 1,800 181,000 Total assets $ 1,804,500 $ 629,200 $ 1,453,300 $ 3,546,300 $ 674,400 $ 8,107,700 (1) Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles Segment information for the six months ended June 30, 2016 and 2015 is as follows: 2016 Industrial Railcar Environmental Solid Corporate Total Revenue $ 2,428,000 $ 1,804,500 $ 1,705,400 $ 128,100 — $ 6,066,000 Depreciation and amortization (1) 169,400 20,700 82,800 64,800 42,400 380,100 Interest expense 17,500 2,800 12,200 500 169,300 202,300 Stock-based compensation — — — — 72,500 72,500 Net income (loss) 18,600 410,300 91,000 (303,400 ) (1,022,500 ) (806,000 ) Capital expenditures (cash and noncash) 123,100 13,200 12,900 6,900 — 156,100 Total assets $ 1,255,700 $ 824,800 $ 1,993,700 $ 2,918,000 $ 992,300 $ 7,984,500 2015 Industrial Railcar Environmental Solid Corporate Total Revenue $ 3,149,200 $ 1,421,300 $ 1,830,500 $ 71,900 — $ 6,472,900 Depreciation and amortization (1) 131,400 12,800 60,700 50,900 37,400 293,200 Interest expense 22,600 10,200 500 — 6,200 39,500 Stock-based compensation — — — — 148,500 148,500 Net income (loss) 270,500 28,400 (16,900 ) (590,400 ) (1,164,300 ) (1,472,700 ) Capital expenditures (cash and noncash) 302,600 29,500 32,200 119,300 81,600 565,200 Total assets $ 1,804,500 $ 629,200 $ 1,453,300 $ 3,546,300 $ 674,400 $ 8,107,700 (1) Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles

ORGANIZATION AND FINANCIAL CO31

ORGANIZATION AND FINANCIAL CONDITION (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Accumulated deficit	$ (16,053,600)		$ (16,053,600)		$ (15,387,100)
Net income (loss) before adjustment for losses attributable to non-controlling interest	(868,500)	$ (895,400)	(821,700)	$ (1,472,700)	(3,400,000)	$ (726,000)
Working capital deficit	2,800,000		2,800,000		$ 2,700,000
Change in working capital			100,000
Reduction in revenue	$ 1,132,600	$ 941,500	1,705,400	$ 1,830,500
Proceeds from sale of common stock and exercise of warrants			425,000
Proceeds from warrant extensions			$ 29,900
Paragon Waste Solutions, LLC [Member]
Percentage ownership	54.00%		54.00%		54.00%
ReaCH4Biogas [Member]
Percentage ownership	85.00%		85.00%
Resource Environmental Group Services [Member] | Sales Revenue [Member] | Lower Range [Member]
Reduction in revenue			$ (2,500,000)
Resource Environmental Group Services [Member] | Sales Revenue [Member] | Upper Range [Member]
Reduction in revenue			$ (3,000,000)

SUMMARY OF SIGNIFICANT ACCOUN32

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Accounting Policies [Abstract]
Research and development expenses	$ 51,500	$ 125,000	$ 100,000	$ 198,700

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 165,500	$ 126,600	$ 337,100	$ 253,200
Cost of Sales [Member]
Property, Plant and Equipment [Line Items]
Depreciation and amortization	141,400	106,900	288,800	213,900
Selling, general and administrative expense [Member]
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 24,100	$ 19,600	$ 48,300	$ 39,300

PROPERTY AND EQUIPMENT (Detai34

PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 6,370,200	$ 6,305,300
Less: accumulated depreciation and amortization	(2,253,300)	(1,974,000)
Property and equipment, net	4,116,900	4,331,300
CoronaLux Units [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,303,300	2,188,500
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	689,900	750,800
Waste Destruction Equipment Placed In Service [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,283,600	1,276,600
Waste Destruction Equipment, Not Placed In Service [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,521,100	1,521,100
Furniture And Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	322,800	321,400
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	65,400	65,400
Building and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	21,200	18,600
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 162,900	$ 162,900

PROPERTY AND EQUIPMENT (Detai35

PROPERTY AND EQUIPMENT (Details 1) - CoronaLux Units [Member] - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Vehicles, field and shop equipment	$ 462,700	$ 462,700
Less: accumulated amortization	(175,600)	(127,800)
Capital lease, net	$ 287,100	$ 334,900

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Amortization expense	$ 22,800	$ 20,000	$ 43,000	$ 40,000
Lower Range [Member]
Estimated useful lives			7 years
Upper Range [Member]
Estimated useful lives			10 years

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 1,430,100	$ 1,402,000
Accumulated amortization	(658,400)	(615,400)
Net carrying value	771,700	786,600
Goodwill [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	277,800	277,800
Accumulated amortization
Net carrying value	277,800	277,800
Customer Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	42,500	42,500
Accumulated amortization	(42,500)	(42,500)
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	1,055,200	1,027,100
Accumulated amortization	(561,300)	(518,300)
Net carrying value	493,900	508,800
Trade Name [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	54,600	54,600
Accumulated amortization	$ (54,600)	$ (54,600)

ACCRUED LIABILITIES (Details)

ACCRUED LIABILITIES (Details) - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Accrued Liabilities Details
Accrued compensation and related taxes	$ 672,900	$ 579,800
Accrued interest	55,700	58,800
Other	196,500	250,900
Total Accrued Liabilities	$ 925,100	$ 889,500

UNCOMPLETED CONTRACTS (Details)

UNCOMPLETED CONTRACTS (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Revenue Recognized	$ (615,400)	$ (1,685,500)
Less: Billings to date	1,566,200	2,273,400
Costs and estimated earnings in excess of billings on uncompleted contracts	89,300	204,000
Billings in excess of costs and estimated earnings on uncompleted contracts	950,800	587,900
Contracts Receivable [Member]
Revenue Recognized	888,800	1,814,300
Less: Billings to date	$ (799,500)	$ (1,610,300)

INVESTMENT IN PARAGON WASTE S40

INVESTMENT IN PARAGON WASTE SOLUTIONS LLC (Details Narrative) - USD ($)	Nov. 17, 2014	Jun. 10, 2014	Mar. 04, 2014	Feb. 22, 2014	Feb. 28, 2015	Sep. 30, 2013	Jun. 30, 2012	Aug. 31, 2011	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2010	Jun. 30, 2016	Jun. 30, 2016	Dec. 31, 2013
Business Acquisition [Line Items]
License initiation fee									$ 56,500	$ 43,900	$ 128,100	$ 71,900
Customer deposits									330,000		330,000		$ 330,000			$ 330,000	$ 330,000
Exclusive Use License and Joint Operations Agreement with Sterall Inc [Member]
Business Acquisition [Line Items]
License initiation fee						$ 300,000
Initial fees paid						200,000
First phase royalty fees payment						500,000
Second phase royalty fees payment						750,000
Third phase royalty fees payment						750,000
Maximum payment of placement fee per unit						207,000
Minimum payment of placement fee per unit						$ 168,000
Non-refundable placement fees received														$ 236,250
Customer deposits									$ 330,000		330,000					330,000	$ 330,000
Exclusive Use License and Equipment Lease Agreement with eCycling International [Member]
Business Acquisition [Line Items]
License initiation fee			$ 176,875								$ 176,875
Percentage of net operating profits to be distributed			50.00%
Licensing fees paid																$ 67,000
Exclusive Use License and Equipment Lease Agreement with Medical Waste Services, LLC [Member]
Business Acquisition [Line Items]
License initiation fee	$ 225,000
Percentage of net operating profits to be distributed	50.00%
Formation of Joint Venture Agreement [Member] | Ordinary A Voting Shares [Member]
Business Acquisition [Line Items]
Membership units issued		100
Formation of Joint Venture Agreement [Member] | Ordinary B Non-Voting Shares [Member]
Business Acquisition [Line Items]
Membership units issued		300,000
External Third Party [Member]
Business Acquisition [Line Items]
Percentage ownership													10.00%
Related Parties [Member]
Business Acquisition [Line Items]
Percentage ownership									5.00%		5.00%					5.00%	5.00%	5.00%
Irrevocable License & Royalty Agreement with PWS [Member]
Business Acquisition [Line Items]
License initiation fee											$ 77,700		$ 890,100
Royalty on revenue											$ 52,300		$ 48,400
External Third Party [Member]
Business Acquisition [Line Items]
Percentage ownership									10.00%		10.00%					10.00%	10.00%
Paragon Waste Solutions, LLC [Member]
Business Acquisition [Line Items]
Membership units issued															1,000,000
Membership units acquired															600,000
Percentage ownership									54.00%		54.00%		54.00%			54.00%	54.00%
Payment for funding of subsidiary																	$ 5,400,000
Paragon Waste Solutions, LLC [Member] | Irrevocable License & Royalty Agreement [Member]
Business Acquisition [Line Items]
Royalty revenue percentage							5.00%
Black Stone Management Services [Member]
Business Acquisition [Line Items]
Membership units acquired															400,000
Percentage ownership									26.00%		26.00%		26.00%			26.00%	26.00%
Percentage allocated to two individuals							10.00%
Stock issued for acquisition of intellectual property								$ 100,000
Stock issued for acquisition of intellectual property (shares)								1,000,000
Black Stone Management Services [Member] | Waste Destruction Technology [Member]
Business Acquisition [Line Items]
Useful life								10 years
Daniel McAteer & Associates ("DMA") [Member] | Formation of Joint Venture Agreement [Member]
Business Acquisition [Line Items]
Percentage ownership				50.00%
License initiation fee				$ 350,000
Paragon Waste (UK) Ltd [Member] | Formation of Joint Venture Agreement [Member]
Business Acquisition [Line Items]
Membership units issued		300,100
Paragon Waste (UK) Ltd [Member] | Formation of Joint Venture Agreement [Member] | Ordinary A Voting Shares [Member]
Business Acquisition [Line Items]
Membership units issued		50
Xinhua Energy Environmental Technology [Member]
Business Acquisition [Line Items]
Sale of waste destruction unit					$ 430,500
Second phase royalty fees payment					$ 350,000
Percentage of net operating profits to be distributed					50.00%

PAYROLL TAXES PAYABLE (Details

PAYROLL TAXES PAYABLE (Details Narrative) - IRS [Member] - USD ($)	9 Months Ended		13 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	May 31, 2013	Jun. 30, 2016	Dec. 31, 2015
Past due payroll taxes		$ 971,000		$ 981,900	$ 970,500
Payroll tax reduction of oustanding liability with IRS			$ 25,000
Monthly installment payments, payroll taxes	$ 25,000	$ 12,500	$ 25,000

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
	May 31, 2016	Jun. 30, 2016
Notes Payable, June 2011 Note [Member]
Debt Instrument [Line Items]
Debt, face amount		$ 40,000
Debt, issue date		Jun. 1, 2011
Debt, interest rate		10.00%
Debt warrant, shares		13,000
Debt discount at issuance		$ 170
Exercise price (in dollars per share)		$ 1
Notes Payable, June 2011 2nd Note [Member]
Debt Instrument [Line Items]
Debt, face amount		$ 25,000
Debt, accrued interest amount		$ 3,000
Debt, issue date		Jun. 1, 2011
Notes Payable, June 2011 New Note [Member]
Debt Instrument [Line Items]
Debt, face amount		$ 68,000
Notes Payable, June 2016 [Member]
Debt Instrument [Line Items]
Debt, face amount	$ 200,000
Debt, accrued interest amount	12,000
Warrants issued	$ 97,200
Warrant terms	4 years
Warrants issued, shares	500,000
Exercise price (in dollars per share)	$ 0.50

DEBT (Details)

DEBT (Details)	6 Months Ended
	Jun. 30, 2016USD ($)Number$ / shares	Jun. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Debt Instrument [Line Items]
Notes and capital lease obligation, total	$ 1,847,300		$ 1,821,500
Notes and capital lease obligation, current	(763,800)		(660,100)
Notes and capital lease obligation, long-term	1,083,500		1,161,400
Notes Payable, June 2011 New Note [Member]
Debt Instrument [Line Items]
Long term debt, carrying amount	68,000		68,000
Convertible Secured Promissory Note due December 31, 2016 [Member]
Debt Instrument [Line Items]
Long term debt, carrying amount	$ 1,250,000		1,250,000
Interest rate	8.00%
Payment amount	$ 400,000
Debt, maturity date	Dec. 31, 2016
Debt discount	$ (14,100)		(16,600)
Debt conversion, price | $ / shares	$ 1.10
8% Secured Notes Payable Due October 1, 2017 [Member]
Debt Instrument [Line Items]
Long term debt, carrying amount	$ 68,400		92,300
Payment amount	$ 4,523
Number of payments | Number	24
Debt, maturity date	Oct. 1, 2017
Description of the collateral	Secured by certain assets of SEER and MV
8% Secured Notes Payable Due October 1, 2020 [Member]
Debt Instrument [Line Items]
Long term debt, carrying amount	$ 199,900		218,900
Interest rate	8.00%
Payment amount	$ 4,562
Number of payments | Number	60
Debt, maturity date	Oct. 1, 2020
Description of the collateral	Secured by real estate and other assets of SEM and guaranteed by SEER and MV
4.25% Note Payable Insurance Premium Financing due November 1, 2016 [Member]
Debt Instrument [Line Items]
Long term debt, carrying amount	$ 112,700
Interest rate	4.25%
Payment amount		$ 28,417
Number of payments | Number	10
Debt, maturity date		Nov. 1, 2016
Capital lease obligations [Member]
Debt Instrument [Line Items]
Capital lease obligation, carrying amount	$ 162,400		$ 208,900

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended		12 Months Ended
	Sep. 30, 2014	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2015
Related Party Transaction [Line Items]
Common stock, issued		54,525,079		52,375,079
Common stock, outstanding		54,525,079		52,375,079
Long term other asset		$ 51,900		$ 37,500
Irrevocable License & Royalty Agreement with PWS [Member]
Related Party Transaction [Line Items]
Percentage of royalty revenue		5.00%
Revenue from customer		$ 77,700		890,100
Royalty on revenue		$ 52,300		$ 48,400
New Technologies Agreement with Black Stone [Member]
Related Party Transaction [Line Items]
Issuance of common stock for intangible assets			$ 1,050,000
Number of shares of common stock issued for intangible asset			1,000,000
Equity Agreement With Third Party [Member]
Related Party Transaction [Line Items]
Issuance of common stock for investment in unconsolidated subsidaiary	$ 1,212,000
Membership interests acquired	22.5
Number of shares issued for investment in unconsolidated affiliate	1,200,000
Common stock, fair value (in dollars per shares)		$ 0.83333
Percentage ownership		15.00%
Common stock, issued		1,200,000
Common stock, outstanding		1,200,000
Long term other asset		$ 720,000
Sterall equipment deposits		$ 330,000

RELATED PARTY TRANSACTIONS (D45

RELATED PARTY TRANSACTIONS (Details) - USD ($)	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Accrued interest	$ 11,800	$ 26,800
Notes payable - related parties, including accrued interest	$ 11,800	31,800
Chief Executive Officer [Member] | Promissory Note [Member]
Related Party Transaction [Line Items]
Notes Payable		$ 5,000
Interest rate	8.00%
Debt, maturity date	Jun. 1, 2016

EQUITY TRANSACTIONS (Details Na

EQUITY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended		6 Months Ended
	Jan. 31, 2015	Sep. 30, 2014	Jun. 30, 2016	Jun. 30, 2015
Common stock shares issued upon warrant exercises, shares			50,000
Proceeds from warrant exercises			$ 25,000
Equity Agreement With Third Party [Member]
Number of shares issued			1,200,000
Value of shares issued			$ 720,000
Number of shares issued for investment in unconsolidated affiliate		1,200,000
Common Stock Subscribed [Member]
Number of shares issued			100,000
Payment for common stock subscription			$ 25,000
Paragon Waste Solutions, LLC [Member]
Noncontrolling interest			46.00%
Convertible Secured Promissory Note due December 31, 2014 [Member]
Promissory note and accrued interest converted to stock	$ 257,400
Shares Converted	514,750
Warrants [Member]
Shares issued in warrant exercise				120,949
Number of warrants exercised				200,000
2016 Private Placement [Member]
Private placement, shares issued			800,000
Share price			$ 0.50
Gross proceeds from private placement			$ 400,000

CUSTOMER CONCENTRATIONS (Detail

CUSTOMER CONCENTRATIONS (Details Narrative) - Sales [Member] - Number	3 Months Ended	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Concentration Risk [Line Items]
Number of customers	2	1	1
Concentration risk	59.00%	32.00%	41.00%

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - shares	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	11,680,830	12,686,830
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	9,614,430	9,489,430
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	930,000	1,997,400
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities	1,136,400
Contingently Issuable Shares Sterall LLC [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities		1,200,000

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($)		3 Months Ended				6 Months Ended
		Jun. 30, 2016		Jun. 30, 2015		Jun. 30, 2016	Jun. 30, 2015
Segment Reporting Information [Line Items]
Revenue		$ 2,561,500		$ 2,979,200		$ 6,066,000	$ 6,472,900
Depreciation and amortization		185,800	[1]	146,600	[1]	380,100	293,300
Interest expense		154,600		22,000		202,300	39,500
Stock-based compensation		42,900		50,400		72,500	148,500
Net income (loss)		(852,800)		(895,400)		(806,000)	(1,472,700)
Capital expenditures (cash and noncash)		17,100		181,000		156,100	565,200
Total assets		7,984,500		8,107,700		7,984,500	8,107,700
Industrial Cleaning [Member]
Segment Reporting Information [Line Items]
Revenue		443,100		1,285,600		2,428,000	3,149,200
Depreciation and amortization	[1]	81,700		65,700		169,400	131,400
Interest expense		9,500		12,400		17,500	22,600
Net income (loss)		(564,400)		(42,300)		18,600	270,500
Capital expenditures (cash and noncash)		10,100		21,100		123,100	302,600
Total assets		1,255,700		1,804,500		1,255,700	1,804,500
Railcar Cleaning [Member]
Segment Reporting Information [Line Items]
Revenue		929,300		708,200		1,804,500	1,421,300
Depreciation and amortization	[1]	9,900		6,400		20,700	12,800
Interest expense		400		6,700		2,800	10,200
Net income (loss)		223,700		(53,400)		410,300	28,400
Capital expenditures (cash and noncash)				25,200		13,200	29,500
Total assets		824,800		629,200		824,800	629,200
Environmental Solutions [Member]
Segment Reporting Information [Line Items]
Revenue		1,132,600		941,500		1,705,400	1,830,500
Depreciation and amortization	[1]	42,700		30,300		82,800	60,700
Interest expense		5,700		100		12,200	500
Net income (loss)		188,200		13,100		91,000	(16,900)
Capital expenditures (cash and noncash)		3,900		30,300		12,900	32,200
Total assets		1,993,700		1,453,300		1,993,700	1,453,300
Solid Waste [Member]
Segment Reporting Information [Line Items]
Revenue		56,500		43,900		128,100	71,900
Depreciation and amortization	[1]	31,500		25,500		64,800	50,900
Interest expense		100				500
Net income (loss)		(134,700)		(327,500)		(303,400)	(590,400)
Capital expenditures (cash and noncash)		3,100		102,600		6,900	119,300
Total assets		2,918,000		3,546,300		2,918,000	3,546,300
Corporate [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization	[1]	20,000		18,700		42,400	37,400
Interest expense		138,900		2,800		169,300	6,200
Stock-based compensation		42,900		50,400		72,500	148,500
Net income (loss)		(556,600)		(485,300)		(1,022,500)	(1,164,300)
Capital expenditures (cash and noncash)				1,800			81,600
Total assets		$ 992,300		$ 674,400		$ 992,300	$ 674,400
[1]	Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles.