Strategic Environmental & Energy Resources (SENR) 10-Q 13 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 31, 2014
Document And Entity Information	'	'
Entity Registrant Name	'Strategic Environmental & Energy Resources, Inc.	'
Entity Central Index Key	'0001576197	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity a Well-known Seasoned Issuer	'No	'
Entity a Voluntary Filer	'No	'
Entity Reporting Status Current	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	53,563,816	53,626,316
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current assets:	'	'
Cash	$735,800	$2,419,100	[1]
Cash - restricted	250,000	250,000	[1]
Accounts receivable, net of allowance of $74,600 and $76,000, respectively	2,301,600	1,170,000	[1]
Costs and estimated earnings in excess billings on uncompleted contracts	220,300	78,500	[1]
Inventory	49,300	22,400	[1]
Prepaid expenses and other assets	309,100	253,000	[1]
Total current assets	3,866,100	4,193,000	[1]
Property and equipment, net	4,342,400	1,762,900	[1]
Intangible assets, net	1,411,100	379,500	[1]
Investment in unconsolidated affiliate	1,212,000	0
Other assets	39,500	36,800	[1]
TOTAL ASSETS	10,871,100	6,372,200	[1]
Current liabilities:	'	'
Accounts payable	1,352,300	1,506,800	[1]
Accrued liabilities	880,600	924,200	[1]
Billings in excess of costs and estimated earnings on uncompleted contracts	372,200	170,300	[1]
Current portion of payroll taxes payable	985,500	250,600	[1]
Customer deposits	449,100	118,000	[1]
Deferred revenue	353,800	'
Current portion of notes payable and capital lease obligations	368,900	504,700	[1]
Notes payable - related parties, including accrued interest	102,500	136,900	[1]
Total current liabilities	4,864,900	3,611,500	[1]
Payroll taxes payable, net of current portion	'	720,800	[1]
Notes payable and capital lease obligations, net of current portion	2,200	48,100	[1]
Total liabilities	4,867,100	4,380,400	[1]
Commitments and contingencies	'	'	[1]
Stockholders' Equity (Deficit):	'	'
Preferred stock; $.001 par value; 5,000,000 shares authorized; -0- shares issued	'	'	[1]
Common stock; $.001 par value; 70,000,000 shares authorized; 53,563,816 and 47,911,975 shares issued and outstanding 2014 and 2013, respectively	53,600	47,900	[1]
Common stock subscribed	50,000	50,000	[1]
Additional paid-in capital	19,052,000	14,597,700	[1]
Stock subscription receivable	-25,000	-50,000	[1]
Accumulated deficit	-12,406,300	-12,215,200	[1]
Total stockholders' equity (deficit)	6,724,300	2,430,400	[1]
Non-controlling interest	-720,300	-438,600	[1]
Total equity	6,004,000	1,991,800	[1]
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$10,871,100	$6,372,200	[1]
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2013.

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Allowance for doubtful accounts	$74,600	$76,000
Preferred stock, par value (in dollars per shares)	$0.00	$0.00
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, issued	0	0
Common stock, par value (in dollars per shares)	$0.00	$0.00
Common stock, authorized	70,000,000	70,000,000
Common stock, issued	53,563,816	47,911,975
Common stock, outstanding	53,563,816	47,911,975

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenue:	'	'	'	'
Products	$1,192,900	$688,900	$2,774,400	$2,749,800
Services	3,640,600	2,517,400	9,039,100	5,954,300
Solid waste	20,600	0	99,300	0
Total revenue	4,854,100	3,206,300	11,912,800	8,704,100
Operating expenses:	'	'	'	'
Products costs	902,000	444,900	2,029,600	1,841,400
Services costs	2,300,600	1,873,600	5,870,800	4,457,700
Solid waste costs	104,200	0	227,700	0
Selling, general and administrative expenses	1,265,600	964,200	4,237,200	2,762,400
Total operating expenses	4,572,400	3,282,700	12,365,300	9,061,500
Income (loss) from operations	281,700	-76,400	-452,500	-357,400
Other income (expense):	'	'	'	'
Interest income	0	0	0	4,000
Interest expense	-16,800	-39,200	-59,500	-110,300
Gain on debt settlement	0	0	24,400	8,200
Other	-1,200	-7,200	14,800	29,500
Total non-operating income (expense), net	-18,000	-46,400	-20,300	-68,600
Net income (loss)	263,700	-122,800	-472,800	-426,000
Less: Net loss attributable to non-controlling interest	-115,800	-52,200	-281,700	-166,600
Net income (loss) attributable to SEER common stockholders	$379,500	($70,600)	($191,100)	($259,400)
Net income (loss) per share, basic (in dollars per share)	$0.01	$0	($0.01)	($0.01)
Net income (loss) per share, diluted (in dollars per shares)	$0.01	$0	($0.01)	($0.01)
Weighted average shares outstanding - basic (in shares)	52,116,247	43,486,671	50,850,983	42,530,774
Weighted average shares outstanding - diluted (in shares)	56,553,634	43,486,671	50,850,983	42,530,774

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2014		Sep. 30, 2013
Cash flows from operating activities:	'		'
Net loss	($472,800)		($426,000)
Adjustments to reconcile net loss to net cash provided by operating activities:	'		'
Provision for doubtful accounts receivable	-1,400		24,500
Depreciation and amortization	357,700	[1]	275,900	[1]
Stock-based compensation expense	760,000		87,600
Gain on extinguishment of debt	-24,400		-8,500
Amortization of debt discount	0		2,000
Changes in operating assets and liabilities:	'		'
Cash - restricted	0		195,800
Accounts receivable	-1,130,200		-316,300
Costs in Excess of billings on uncompleted contracts	-141,800		-38,100
Inventory of supplies	-26,900		-135,500
Prepaid expenses and other assets	-58,800		-104,400
Accounts payable and accrued liabilities	-198,100		452,100
Billings in excess of revenue on uncompleted contracts	201,900		-130,000
Deferred revenue	353,800		0
Customer deposits	331,100		0
Payroll taxes payable	14,200		-107,900
Net cash provided by (used in) operating activities	-35,700		-228,800
Cash flows from investing activities:	'		'
Purchase of property and equipment	-2,853,900		-355,800
Purchase of intangibles	-64,900		-13,400
Net cash used in investing activities	-2,918,800		-369,200
Cash flows from financing activities:	'		'
Proceeds from notes payable	0		50,000
Payments of notes payments and capital lease obligations	-157,400		-100,300
Payments of related party notes payable and accrued interest	-34,400		-3,400
Proceeds from exercise of warrants	662,000		0
Proceeds from subscription receivable	25,000		100,000
Proceeds from the sale of common stock and warrants, net of expenses	776,000		785,300
Net cash provided by financing activities	1,271,200		831,600
Net increase (decrease) in cash	-1,683,300		233,600
Cash at the beginning of period	2,419,100	[2]	70,400
Cash at the end of period	735,800		304,000
Supplemental disclosures of cash flow information:	'		'
Cash paid for interest	69,000		65,000
Issuance of common stock for intangible assets	1,050,000		0
Issuance of common stock for investment in unconsolidated subsidaiary	1,212,000		0
Discount on note payable	$0		$4,900
[1]	Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles.
[2]	These numbers were derived from the audited financial statements for the year ended December 31, 2013.

NOTE_1_ORGANIZATION_AND_FINANC

NOTE 1 - ORGANIZATION AND FINANCIAL CONDITION	9 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
ORGANIZATION AND FINANCIAL CONDITION	'
	NOTE 1 - ORGANIZATION AND FINANCIAL CONDITION
	Organization
	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 three 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 three 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, odor control systems and natural gas vapor capture primarily for landfill operations, waste water treatment facilities, oil and gas fields, refineries, municipalities and food, beverage & agriculture operations throughout the U.S.
	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., regulated medical waste, chemicals, pharmaceuticals and refinery tank waste, etc.) without landfilling or traditional incineration and without harmful emissions. Additionally, Paragon’s technology “cleans” and conditions emissions and gaseous waste streams (i.e., volatile organic compounds and other greenhouse gases) generated from diverse sources such as refineries, oil fields, and many others.
	Reach (the trade name for BeneFuels, LLC), is currently owned 85% by SEER and focuses specifically on treating biogas for conversion to pipeline quality gas and/or compressed natural gas ("CNG") for fleet vehicle fuel. Reach had no operations as of December 31, 2013 and had minimal operations for the quarter ended September 30, 2014.
	Principals of Consolidation
	The accompanying consolidated financial statements include the accounts of SEER, its wholly-owned subsidiaries, REGS, TCC and MV 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.
	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 March 27, 2014 for the years ended December 31, 2013 and 2012.

NOTE_2_SUMMARY_OF_SIGNIFICANT_

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2014
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.
	Licensing Revenue Recognition
	The Company’s revenues from license agreements are recognized as a single accounting unit over the term of the license.  In accordance with Accounting Standards Codification ("ASC") 605, for revenues which contain multiple deliverables, the Company separates the deliverables into separate accounting units if they meet the following criteria: (i) the delivered items have a stand-alone value to the customer; (ii) the fair value of any undelivered items can be reliably determined; and (iii) if the arrangement includes a general right of return, delivery of the undelivered items is probable and substantially controlled by the seller.  Deliverables that do not meet these criteria are combined with one or more other deliverables into one accounting unit.  Revenue from each accounting unit is recognized based on the applicable accounting literature, primarily ASC 605.
	The Company has five-year agreements with two companies in which the Company amortizes various fees on a straight-line basis over the initial five-year term of the agreement.
	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 costs ("R&D") are charged to expense as incurred. Such expenses were $9,600 and $31,800, for the three months ended September 30, 2014 and 2013, respectively and $56,500 and $167,600, for the nine months ended September 30, 2014 and 2013, respectively.
	Income Taxes
	The Company accounts for income taxes pursuant to Accounting Standards Codification (“ASC”) 740, Income Taxes, which utilizes the asset and liability method of computing deferred income taxes. The objective of this method is to establish deferred tax assets and liabilities for any temporary differences between the financial reporting basis and the tax basis of the Company's assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled.
	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 nine months ended September 30, 2014 and 2013 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 September 30, 2014 and December 31, 2013. The Company expects no material changes to unrecognized tax positions within the next twelve months.
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
	The Company has filed federal and state tax returns through December 31, 2013 and is current on all of its tax filings. The tax periods for the years ending December 31, 2008 through 2013 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.
	In July 2013, the FASB issued ASU No. 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. ASU No. 2013-11 requires that entities with an unrecognized tax benefit and a net operating loss carryforward or similar tax loss or tax credit carryforward in the same jurisdiction as the uncertain tax position present the unrecognized tax benefit as a reduction of the deferred tax asset for the loss or tax credit carryforward rather than as a liability, when the uncertain tax position would reduce the loss or tax credit carryforward under the tax law, thereby eliminating diversity in practice regarding this presentation issue. This new guidance is effective prospectively for annual reporting periods beginning on or after December 15, 2013, although retrospective application in permitted. The adoption of this guidance on January 1, 2014 had no impact on the Company’s financial position and results of operations.
	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 is effective for annual reporting periods beginning on or after December 15, 2016, and interim periods within those annual periods.  The Company will adopt the new provisions of this accounting standard at the beginning of fiscal year 2017, given that early adoption is not an option.  The Company will further study the implications of this statement in order to evaluate the expected impact on the consolidated financial statements.

NOTE_3_PROPERTY_AND_EQUIPMENT

NOTE 3 - PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
PROPERTY AND EQUIPMENT	'
	NOTE 3 - PROPERTY AND EQUIPMENT
	Property and equipment was comprised of the following:
		30-Sep-14		31-Dec-13
	Field and shop equipment	$    1,541,300		$  1,361,100
	Vehicles	522,200		516,700
	Waste destruction equipment	1,049,100		164,900
	Waste destruction equipment in progress	2,200,900		542,500
	Furniture and office equipment	173,900		27,500
	Leasehold improvements	65,400		55,500
	Equipment, construction in progress	-		30,600
		5,552,800		2,698,800
	Less: accumulated depreciation and amortization	-1,210,400		-935,900
	Property and equipment, net	$    4,342,400		$  1,762,900
	Depreciation expense and amortization of property and equipment was $101,000 and $74,500, respectively, for the three months ended September 30, 2014 and 2013 and was $274,300 and $212,000, respectively, for the nine months ended September 30, 2014 and 2013.
	NOTE 3 - PROPERTY AND EQUIPMENT, continued
	Property and equipment included the following amounts for leases that have been capitalized at:
			September 30,		December 31,
			2014		2013
	Field and shop equipment		$   131,500		$     131,500
	Less: accumulated amortization		-51,200		-27,000
			$     80,300		$     104,500

NOTE_4_INTANGIBLE_ASSETS

NOTE 4 - INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
INTANGIBLE ASSETS	'
	NOTE 4 – INTANGIBLE ASSETS
	Intangible assets were comprised of the following:
		30-Sep-14
		Gross carrying amount	Accumulated amortization	Net carrying value
	Customer list	$      42,500	$   (38,400)	$        4,100
	Technology	1,840,700	-438,900	1,401,800
	Trade name	54,600	-49,400	5,200
		$1,937,800	$  (526,700)	$1,411,100
		31-Dec-13
		Gross carrying amount	Accumulated amortization	Net carrying value
	Customer list	$       42,500	$      (33,900)	$          8,600
	Technology	725,700	-365,800	359,900
	Trade name	54,600	-43,600	11,000
		$     822,800	$    (443,300)	$      379,500
	The estimated useful lives of the intangible assets range from seven to ten years. Amortization expense was $39,600 and $21,300 for the three months ended September 30, 2014 and 2013, respectively and was $83,400 and $61,800 for the nine months ended September 30, 2014 and 2013, respectively. The estimated aggregate amortization expense for each of the next five years is as follows:
	Remaining 2014	$      50,400
	2015	191,700
	2016	185,900
	2017	182,100
	2018	144,600
	Thereafter	656,400
		$  1,411,100

NOTE_5_ACCRUED_LIABILITIES

NOTE 5 - ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2014
Payables and Accruals [Abstract]	'
ACCRUED LIABILITIES	'
	NOTE 5 - ACCRUED LIABILITIES
	Accrued liabilities were comprised of the following:
		30-Sep-14		31-Dec-13
	Accrued payroll and payroll related expenses	$	660,200	$	451,500
	Accrued stock offering costs		—		216,000
	Accrued interest		52,000		73,200
	Other		168,400		183,500
		$	880,600	$	924,200

NOTE_6_UNCOMPLETED_CONTRACTS

NOTE 6 - UNCOMPLETED CONTRACTS	9 Months Ended
	Sep. 30, 2014
Contractors [Abstract]	'
UNCOMPLETED CONTRACTS	'
	NOTE 6 - UNCOMPLETED CONTRACTS
	Costs, estimated earnings and billings on uncompleted contracts are as follows:
		September 30,			December 31,
		2014			2013
	Revenue Recognized	$	1,412,700		$	331,100
	Less: Billings to date		(1,192,400	)		(252,600	)
	Costs and estimated earnings in excess of	$	220,300		$	78,500
	billings on uncompleted contracts
	Billings to date	$	907,500		$	606,700
	Revenue recognized		(535,300	)		(436,400	)
	Billings in excess of costs and estimated	$	372,200		$	170,300
	earnings on uncompleted contracts

NOTE_7_INVESTMENT_IN_PARAGON_W

NOTE 7 - INVESTMENT IN PARAGON WASTE SOLUTIONS LLC	9 Months Ended
	Sep. 30, 2014
Business Combinations [Abstract]	'
INVESTMENT IN PARAGON WASTE SOLUTIONS LLC	'
	NOTE 7– INVESTMENT IN PARAGON WASTE SOLUTIONS LLC
	At September 30, 2014 and December 31, 2013 the Company owned 54% of the membership units of PWS, Black Stone Management Services, LLC ("Black Stone"), the original inventor of the technology, owns 26%, a shareholder of the Company owns10% and two related parties, each own 5%. In 2013 Black Stone sold 10% of its membership units to a shareholder of the Company and received 875,000 shares of common stock of the Company as well as other equity interests.
	In August, 2011, we acquired certain waste destruction technology (the "IP") from Black Stone in exchange for 1,000,000 shares of our common stock valued at $100,000. In March 2012, the Company entered into an Irrevocable License & Royalty Agreement with PWS that granted to PWS an irrevocable world-wide license to the IP in exchange for a 5% royalty on all revenues from PWS and its affiliates. PWS generated licensing and placement revenues of $20,600 and $59,300 for the three months ended September 30, 2014 and the nine months ended September 30, 2014, respectively. PWS had no revenues for 2013 therefore royalties due to SEER are $3,000 and $0, respectively.
	Since its inception through September 30, 2014, the Company has provided approximately $4,100,000 in funding to PWS for working capital, the further development and construction of various prototypes, and the construction of commercial waste destruction units for placement with licensees. None of the minority interest holders have made capital contributions or other funding to PWS. The intent of the operating agreement is that the Company would provide the funding as a loan to be repaid out of future earnings of PWS and prior to any capital distributions to members.
	NOTE 7– INVESTMENT IN PARAGON WASTE SOLUTIONS LLC, continued
	In September 2013, PWS entered into an Exclusive Use License and Joint Operations Agreement ("License Agreement") with Sterall Inc. ("Sterall"). The License Agreement grants to Sterall the use of the PWS Technology and requires payments of licensing fees, unit placement fees and distribution of net operating profits as more fully described in Footnote 7 in our 2013 Annual Report on Form 10-K filed on March 27, 2014. For the nine months ended September 30, 2014, Sterall ordered a total of six CoronaLux™ units, of which one unit has been delivered, and five units are pending delivery at September 30, 2014. Sterall paid a non-refundable placement fee of $236,300 for the unit delivered in 2014.
	In addition, 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 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.
	Payments received for licensing and placement fees have been recorded as deferred revenue in the accompanying condensed consolidated balance sheets at September 30, 2014 and are recognized as revenue over the term of the contract.

NOTE_8_PAYROLL_TAXES_PAYABLE

NOTE 8 - PAYROLL TAXES PAYABLE	9 Months Ended
	Sep. 30, 2014
Payroll Taxes Payable	'
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 and accrued interest and penalties related to the unpaid payroll taxes.
	In September 2011, we received approval from the Internal Revenue Service ("IRS") to begin paying the outstanding federal payroll tax and related interest and penalties liabilities totaling approximately $971,000, for the aforementioned years in installments (the "Installment Plan"). Under the Installment Plan, we were 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 is 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 are not met, the IRS may cancel it and may demand the outstanding liability to be repaid through a levy on income, bank accounts or other assets, or by seizing certain of our assets. Additionally, the IRS has filed a notice of federal tax lien against certain of our assets to satisfy 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 liability exposure for a portion of the taxes if REGS does not pay them.
	In May 2013, REGS filed an Offer in Compromise with the IRS. While the Offer in Compromise was under review by the IRS, the requirement to pay $25,000 a month under the Installment Plan was suspended. REGS received a letter from the IRS, dated March 27, 2014, rejecting our Offer in Compromise and in accordance with the rejection letter the Company has submitted a written appeal. As a result of the IRS rejection of the Offer in Compromise, the Installment Plan, mentioned above, is terminated. In June 2014, the Company 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. Currently our appeal is pending and as such the IRS cannot levy our property while the appeal process is still pending.
	As of September 30, 2014 and December 31, 2013, the outstanding balance due to the IRS was $942,000, and $958,300, respectively.

NOTE_9_DEBT

NOTE 9 - DEBT	9 Months Ended
	Sep. 30, 2014
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, 2013 and 2012, 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.
	The Company entered into a loan agreement evidenced by a convertible secured promissory note with Advanced Technology Materials, Inc. on February 14, 2012. The amount of the convertible secured promissory note is $225,000. The loan agreement allows for an additional $225,000 to be borrowed upon meeting certain defined milestones and stipulates the Company provide the lenders, among other things, a security agreement which also identifies the collateral, a development agreement, and use the loan proceeds for projects and transactions contemplated in the term sheet and development agreement. The registration rights agreement has not been executed by the parties to the loan. The note bears interest at 5 percent per annum. The entire loan and/or unpaid balance of the loan and accrued interest can be converted into the Company’s common stock at $0.50 per share at any time at the option of the holder. However, if the lender does not convert any of the principal or interest into common stock, then $112,500 of principal plus accrued interest will be due on demand on or after December 31, 2014.
	Debt as of September 30, 2014 and December 31, 2013, was comprised of the following:
		2014	2013
	June 2011 Note  (See above)	$         68,000	$         68,000
	Note payable dated February 2012 (see above), interest at 5% per annum, $112,500 is due December 31, 2014, convertible in whole or in part to common stock at $0.50 per share.
		225,000	225,000
	Promissory note dated December 2009, unsecured, bearing interest at 6% per annum, six monthly payments ranging from $10,000 to $25,000 commencing February 2010, balloon payment for outstanding balance due July 2010. The promissory note was in default as of  December 31, 2013 and was paid in full as of September 30, 2014
		-	104,200
	Capital lease obligations, secured by certain assets, maturing September 2011 through August 2016
		78,100	155,600
	Total notes payable and capital lease obligations	371,100	552,800
	Less:  current portion, including debt discount	-368,900	-504,700
	Notes payable and capital lease obligations, long-term	$           2,200	$         48,100

NOTE_10_RELATED_PARTY_TRANSACT

NOTE 10 - RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2014
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 September 30, 2014 and December 31, 2013 are as follows:
		2014	2013
	Note payable dated February 2004, bearing interest at 8% per annum, originally due January 2008; assigned to CEO by a third party in 2010; originally due on demand, in default at December 31, 2013, however has since been extended to December 31, 2014.
		$67,000	$97,000
	Accrued interest	35,500	39,900
		$   102,500	$    136,900
	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.
	For the three months ended September 30, 2014 and 2013 we had revenues of $129,100 and $107,400, respectively, and for the nine months ended September 30, 2014 and 2013 we had revenues of $356,500 and $401,100 from a customer, in which our CEO/President was a member of the Board of Directors of Armada Water Assets, Inc, the parent company of the customer until his resignation on September 30, 2014. Our CEO and Black Stone, in which its Chairman is also a managing member and President of our subsidiary PWS, are minority shareholders of Armada Water Assets, Inc.
	In September 2013, PWS entered into an Exclusive Use License and Joint Operations Agreement ("License Agreement") with Sterall Inc. ("Sterall"). Black Stone, in which its Chairman is also a managing member and President of our subsidiary PWS, is a minority shareholder of Sterall.
	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. The new IP shall include 1) all filed or to-be-filed patents, patents pending, and any applications therefor, copyrights, trademarks, and trade names, 2) any agreements, licenses, proposed licenses, memoranda of understanding, and letters of intent arising out of or related to the New Technologies, 3) all business plans, customer lists, market surveys, trade secrets and other proprietary information of Seller arising out of or related to the New Technologies, 4) test and technical data, research materials, records, blue-prints, drawings, specifications, diagrams, programs, software or other computer records, and other materials arising out of or related to the New Technologies.
	The Company is obligated to issues additional shares upon the following conditions: 1) an additional five hundred thousand (500,000) shares upon "commercialization" of any one of the New Technologies; and 2) an additional five hundred thousand (500,000) shares upon "commercialization" of the second of the New Technologies. For purposes of determining the Company’s obligation to issue the additional shares as recited above, "commercialization" shall mean the successful installation and operation of any one of the separate New Technologies. Additionally, Black Stone shall receive a ten percent (10%) royalty payment based on all gross revenue generated by the Company or its subsidiaries or any other related entity from the exploitation, utilization, commercialization, sublicensing or any other revenue generated from the New Technologies.
	In September 2014, the Company entered into an Equity Purchase Agreement ("Equity Agreement") whereby the Company issued 1,200,000 shares of the Company’s common stock, valued at $1,212,000, in exchange for a 22.5 membership interests, representing 15% ownership interest in Sterall, LLC, a Delaware corporation. Sterall Inc., a PWS customer, is the operator of various waste destruction facilities and is an affiliate of Sterall LLC.

NOTE_11_EQUITY_TRANSACTIONS

NOTE 11 - EQUITY TRANSACTIONS	9 Months Ended
	Sep. 30, 2014
Stockholders' Equity Note [Abstract]	'
EQUITY TRANSACTIONS	'
	NOTE 11 – EQUITY TRANSACTIONS
	In October 2013, we initiated a private placement ("October 2013 PP") for the sale of a unit comprised of 70,000 shares and 35,000 warrants for $50,000. Each warrant is exercisable for a period of five years at an exercise price of $1.00 per share. A total of 64.25 units (4,497,500 common shares and 2,248,750 warrants) were sold in 2013 for gross proceeds of $3,212,500 and proceeds net of $254,800 in offering costs were $2,957,700. In addition to the commission, a warrant was issued for 50,000 shares, exercisable for a period of five years at $1.00 per share. The fair market value of the common stock warrant was determined using the Black-Scholes valuation model and resulted in a valuation of $0.115. As such, the $0.715 unit price was allocated $0.60 and $0.115 to the common stock and warrant, respectively.
	During the nine months ended September 30, 2014, we sold a total of 4.125 Units (consisting of 1,155,000 shares of common stock and 577,500 warrants) for gross proceeds of $825,000 less $49,000 in offering costs for net proceeds of $776,000.
	During the nine months ended September 30, 2014, the Company issued 472,841 shares of common stock in connection with the cashless exercise of 796,700 common stock options.
	During the nine months ended September 30, 2014, the Company issued 1,324,000 shares of common stock in connection with the exercise of warrants at $0.50 per share, resulting in proceeds of $662,000.
	During the nine months ended September 30, 2014, we issued 500,000 shares of common stock for consulting services valued at $550,000. The consulting services are related to financial advisory services, potential strategic acquisition evaluations, strategic planning and market evaluations.
	During the nine months ended September 30, 2014, we issued 1,200,000 shares of common stock for a 15% equity interest in a related entity, valued at $1,212,000 and we issued 1,000,000 shares of common stock to a related party for intellectual property, valued at $1,050,000. (See Note 10.)
	Stock Options
	We do not have a qualified stock option plan, but have issued stock purchase warrants and stock options on a discretionary basis to employees, directors, service providers and outside consultants.
	During the three months ended September 30, 2014, we granted 70,000 options to purchase common stock, with a weighted-average exercise price of $1.10 and a weighted-average fair value of $0.38 per option. During the nine months ended September 30, 2014, we granted 670,000 options to purchase common stock, with a weighted-average exercise price of $1.01 and a weighted-average fair value of $0.67 per option.
	During the three and nine months ended September 30, 2013, we granted 555,000 and 855,000 options, respectively to purchase common stock, with a weighted-average exercise price of $0.71 and $0.72, respectively, and a weighted-average fair value of $0.30 and $0.28, respectively, per option.
	During the three and nine months ended September 30, 2014, 30,700 and 796,700 stock options were exercised, respectively, with a weighted-average exercise price of $0.50 and $0.51, respectively. Additionally, 117,000 stock options were forfeited during the three and nine months ended September 30, 2014, with a weighted-average exercise price of $0.96.
	NOTE 11 – EQUITY TRANSACTIONS, continued
	During the three months ended September 30, 2013, no options were exercised. During the nine months ended September 30, 2013, 45,900 stock options were exercised, with a weighted-average exercise price of $0.50. No options were forfeited during the three and nine months ended September 30, 2013.
	All options issued were valued using the Black-Scholes option pricing model. The table below sets forth the assumptions used in valuing such options.
		For the Nine Months Ended September 30, 2014	For the Nine Months Ended September 30, 2013
	Expected term of options	3.0 – 4.0 years	3.5 years
	Expected volatility-range used	42.1% – 76.4%	76.40%
	Expected volatility-weighted average	72.20%	76.40%
	Risk-free interest rate-range used	1.52% – 1.70%	1.50%
	Equity-based compensation expense related to options granted is amortized on a straight-line basis over the service period during which the right to exercise such options fully vests. For the three and nine months ended September 30, 2014, our equity-based compensation expense related to options was $45,000 and $180,000, respectively, which was included in “Selling, general and administrative expenses” in our Condensed Consolidated Statements of Operations. For the three and nine months ended September 30, 2013, our equity-based compensation expense related to options was $16,600 and $27,600, respectively, which was included in “Selling, general and administrative” in our Condensed Consolidated Statements of Operations. As of September 30, 2014, $332,600 of such expense remained unrecognized which reflects the unamortized portion of the value of such options issued.
	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) and a 15% non-controlling equity interest in Reach. Net loss attributable to non-controlling interest, as reported on our condensed consolidated statements of operations, represents the net loss of PWS and Reach attributable to the non-controlling equity interest. The non-controlling interest is reflected within stockholders’ equity on the condensed consolidated balance sheet.

NOTE_12_CUSTOMER_CONCENTRATION

NOTE 12 - CUSTOMER CONCENTRATIONS	9 Months Ended
	Sep. 30, 2014
Risks and Uncertainties [Abstract]	'
CUSTOMER CONCENTRATIONS	'
	NOTE 12 – CUSTOMER CONCENTRATIONS
	The Company had sales from operations to three customers for the three months and nine months ended September 30, 2014 that represented approximately 61% and 64% of our total sales, respectively. We had sales from operations to two customers for the three months and nine months ended September 30, 2013 that represented approximately 53% and 41% of our sales, respectively. 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 a customer for non-financial related issues.

NOTE_13_NET_LOSS_PER_SHARE

NOTE 13 - NET LOSS PER SHARE	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
NET LOSS PER SHARE	'
	NOTE 13 – NET LOSS PER SHARE
	Basic net income (loss) per share is computed by dividing net income (loss) attributable to common shareholders by the weighted average number of common shares outstanding. Diluted income per share is determined by dividing the net income by the sum of (1) the weighted average number of common shares outstanding and (2) if not anti-dilutive, the effect of outstanding stock awards determined utilizing the treasury stock method.
	The dilutive effect of the outstanding stock awards for the three months ended September 30, 2014 was 4,437,737. Stock awards to purchase 6,500,568 shares of our Common Stock were excluded from the calculation of diluted income per share for the three months ended September 30, 2014 because their inclusion would have been anti-dilutive. There was no dilutive effect for the outstanding awards for the nine months ended September 30, 2014, as we reported a net loss for that period. However, if the Company had net income for the nine months ended September 30, 2014, the potentially dilutive securities would have been 4,653,452.
	There was no dilutive effect for the outstanding awards for the three and nine months ended September 30, 2013, respectively, as we reported a net loss for both periods. However, if the Company had net income for the three months ended September 30, 2013, the potentially dilutive securities would have been 3,465,215. If the Company had net income for the nine months ended September 30, 2013, the potentially dilutive securities would have been 2,693,915.
	Total outstanding potentially dilutive securities were comprised of the following:
		Nine Months Ended September 30,
		2014		2013
	Warrants		8,706,750		7,197,500
	Options		2,037,400		2,863,100
	Convertible notes payable		225,000		225,000
			10,969,150		10,285,600

NOTE_14_ENVIRONMENTAL_MATTERS_

NOTE 14 - ENVIRONMENTAL MATTERS AND REGULATION	9 Months Ended
	Sep. 30, 2014
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 their 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. Although our facilities occasionally have been cited for regulatory violations, we believe we are in substantial compliance with all federal, state and local laws regulating our business.

NOTE_15_SEGMENT_INFORMATION_AN

NOTE 15 - SEGMENT INFORMATION AND MAJOR CUSTOMERS	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
SEGMENT INFORMATION AND MAJOR CUSTOMERS	'
	NOTE 15 - SEGMENT INFORMATION AND MAJOR CUSTOMERS
	The Company currently has identified four segments as follows:
	REGS - Industrial Cleaning
	Tactical - Rail Car Cleaning
	MV and Reach - Environmental Solutions
	PWS - Solid Waste
	Reach has had minimal operations through September 30, 2014.
	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 September 30, 2014 and 2013 is as follows:
	2014		Industrial		Railcar		Environmental			Solid
			Cleaning		Cleaning		Solutions			Waste			Corporate			Total
	Revenue		$	2,916,700	$	723,900	$	1,192,800		$	20,700		$	—		$	4,854,100
	Depreciation and amortization (1)		$	60,600	$	5,500	$	32,100		$	17,400		$	25,500		$	141,100
	Interest expense		$	8,300	$	3,300	$	1,800		$	400		$	3,000		$	16,800
	Stock-based compensation		$	—	$	—	$	—		$	—		$	75,000		$	75,000
	Net income (loss)		$	871,600	$	75,800	$	21,800		$	(244,500	)	$	(461,000	)	$	263,700
	Capital expenditures for property and equipment (cash and noncash)		$	36,300	$	4,300	$	6,000		$	443,700		$	58,600		$	548,900
	Total assets		$	2,174,500	$	518,600	$	1,445,000		$	3,252,700		$	3,480,300		$	10,871,100
	2013		Industrial		Railcar		Environmental			Solid
			Cleaning		Cleaning		Solutions			Waste			Corporate			Total
	Revenue		$	1,807,500	$	709,800	$	689,000		$	—		$	—		$	3,206,300
	Depreciation and amortization (1)		$	56,100	$	5,100	$	32,000		$	—		$	2,500		$	95,700
	Interest expense		$	19,500	$	10,000	$	3,100		$	100		$	6,500		$	39,200
	Stock-based compensation		$	—	$	—	$	—		$	—		$	76,600		$	76,600
	Net income (loss)		$	203,600	$	114,400	$	45,300		$	(113,400	)	$	(372,700	)	$	(122,800	)
	Capital expenditures for property and equipment (cash and noncash)		$	123,500	$	—	$	4,700		$	29,800		$	—		$	158,000
	Total assets		$	1,911,800	$	565,600	$	881,600		$	165,400		$	86,300		$	3,610,700
		-1	Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles
	NOTE 15 - SEGMENT INFORMATION AND MAJOR CUSTOMERS, continued
	Segment information for the nine months ended September 30, 2014 and 2013 is as follows:
	2014		Industrial		Railcar		Environmental			Solid
			Cleaning		Cleaning		Solutions			Waste			Corporate			Total
	Revenue		$	7,120,300	$	1,918,900	$	2,774,300		$	99,300		$	—		$	11,912,800
	Depreciation and amortization (1)		$	168,600	$	15,700	$	100,000		$	34,600		$	38,800		$	357,700
	Interest expense		$	28,600	$	15,000	$	4,600		$	800		$	10,500		$	59,500
	Stock-based compensation		$	—	$	—	$	—		$	—		$	760,000		$	760,000
	Net income (loss)		$	1,986,900	$	87,300	$	(26,400	)	$	(601,300	)	$	(1,919,300	)	$	(472,800	)
	Capital expenditures for property and equipment (cash and noncash)		$	72,200	$	11,400	$	89,200		$	2,556,000		$	125,100		$	2,853,900
	Total assets		$	2,174,500	$	518,600	$	1,445,000		$	3,252,700		$	3,480,300		$	10,871,100
	2013		Industrial		Railcar		Environmental			Solid
			Cleaning		Cleaning		Solutions			Waste			Corporate			Total
	Revenue		$	4,152,300	$	1,802,000	$	2,749,800		$	—		$	—		$	8,704,100
	Depreciation and amortization (1)		$	156,900	$	16,200	$	95,300		$	—		$	7,500		$	275,900
	Interest expense		$	47,900	$	38,300	$	9,800		$	—		$	14,300		$	110,300
	Stock-based compensation		$	—	$	—	$	—		$	—		$	87,600		$	87,600
	Net income (loss)		$	381,600	$	230,700	$	336,100		$	(362,000	)	$	(1,012,400	)	$	(426,000	)
	Capital expenditures for property and equipment (cash and noncash)		$	452,400	$	—	$	13,400		$	—		$	—		$	465,800
	Total assets		$	1,911,800	$	565,600	$	881,600		$	165,400		$	86,300		$	3,610,700
	(1) Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles

NOTE_16_SUBSEQUENT_EVENTS

NOTE 16 - SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 16 - SUBSEQUENT EVENTS
	Management has evaluated the impact of events occurring after September 30, 2014 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.

NOTE_1_ORGANIZATION_AND_FINANC1

NOTE 1 - ORGANIZATION AND FINANCIAL CONDITION (Policies)	9 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Principals of consolidation	'
	Principals of Consolidation
	The accompanying consolidated financial statements include the accounts of SEER, its wholly-owned subsidiaries, REGS, TCC and MV 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.
Basis of presentation unaudited interim financial statements	'
	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 March 27, 2014 for the years ended December 31, 2013 and 2012.

NOTE_2_SUMMARY_OF_SIGNIFICANT_1

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2014
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.
Licensing Revenue Recognition	'
	Licensing Revenue Recognition
	The Company’s revenues from license agreements are recognized as a single accounting unit over the term of the license.  In accordance with Accounting Standards Codification (“ASC”) 605, for revenues which contain multiple deliverables, the Company separates the deliverables into separate accounting units if they meet the following criteria: (i) the delivered items have a stand-alone value to the customer; (ii) the fair value of any undelivered items can be reliably determined; and (iii) if the arrangement includes a general right of return, delivery of the undelivered items is probable and substantially controlled by the seller.  Deliverables that do not meet these criteria are combined with one or more other deliverables into one accounting unit.  Revenue from each accounting unit is recognized based on the applicable accounting literature, primarily ASC 605.
	The Company has five-year licensing agreements with two companies in which the Company amortizes various licensing fees on a straight-line basis over the five-year life of the agreement.
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 costs ("R&D") are charged to expense as incurred. Such expenses were $9,600 and $31,800, for the three months ended September 30, 2014 and 2013, respectively and $56,500 and $167,600, for the nine months ended September 30, 2014 and 2013, respectively.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes pursuant to Accounting Standards Codification (“ASC”) 740, Income Taxes, which utilizes the asset and liability method of computing deferred income taxes. The objective of this method is to establish deferred tax assets and liabilities for any temporary differences between the financial reporting basis and the tax basis of the Company's assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled.
	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 nine months ended September 30, 2014 and 2013 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 September 30, 2014 and December 31, 2013. The Company expects no material changes to unrecognized tax positions within the next twelve months.
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued
	The Company has filed federal and state tax returns through December 31, 2013 and is current on all of its tax filings. The tax periods for the years ending December 31, 2008 through 2013 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.
	In July 2013, the FASB issued ASU No. 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. ASU No. 2013-11 requires that entities with an unrecognized tax benefit and a net operating loss carryforward or similar tax loss or tax credit carryforward in the same jurisdiction as the uncertain tax position present the unrecognized tax benefit as a reduction of the deferred tax asset for the loss or tax credit carryforward rather than as a liability, when the uncertain tax position would reduce the loss or tax credit carryforward under the tax law, thereby eliminating diversity in practice regarding this presentation issue. This new guidance is effective prospectively for annual reporting periods beginning on or after December 15, 2013, although retrospective application in permitted. The adoption of this guidance on January 1, 2014 had no impact on the Company’s financial position and results of operations.
	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 is effective for annual reporting periods beginning on or after December 15, 2016, and interim periods within those annual periods.  The Company will adopt the new provisions of this accounting standard at the beginning of fiscal year 2017, given that early adoption is not an option.  The Company will further study the implications of this statement in order to evaluate the expected impact on the consolidated financial statements.

NOTE_3_PROPERTY_AND_EQUIPMENT_

NOTE 3 - PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
Schedule of property plant and equipment	'
	Property and equipment was comprised of the following:
		30-Sep-14			31-Dec-13
	Field and shop equipment	$	1,541,300		$	1,361,100
	Vehicles		522,200			516,700
	Waste destruction equipment		1,049,100			164,900
	Waste destruction equipment in progress		2,200,900			542,500
	Furniture and office equipment		173,900			27,500
	Leasehold improvements		65,400			55,500
	Equipment, construction in progress		—			30,600
			5,552,800			2,698,800
	Less: accumulated depreciation and amortization		(1,210,400	)		(935,900	)
	Property and equipment, net	$	4,342,400		$	1,762,900
Schedule of capital leased assets	'
	Property and equipment included the following amounts for leases that have been capitalized at:
		September 30,			December 31,
		2014			2013
	Field and shop equipment	$	131,500		$	131,500
	Less: accumulated amortization		(51,200	)		(27,000	)
		$	80,300		$	104,500

NOTE_4_INTANGIBLE_ASSETS_Table

NOTE 4 - INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of intangible assets	'
	Intangible assets were comprised of the following:
		30-Sep-14
		Gross carrying amount		Accumulated amortization	Net carrying value
	Customer list	$      42,500		$   (38,400)	$        4,100
	Technology	1,840,700		-438,900	1,401,800
	Trade name	54,600		-49,400	5,200
		$1,937,800		$  (526,700)	$1,411,100
		31-Dec-13
		Gross carrying amount		Accumulated amortization	Net carrying value
	Customer list	$       42,500		$      (33,900)	$          8,600
	Technology	725,700		-365,800	359,900
	Trade name	54,600		-43,600	11,000
		$     822,800		$    (443,300)	$      379,500
Schedule of expected amortization expense	'
	The estimated aggregate amortization expense for each of the next five years is as follows:
	Remaining 2014		$	50,400
	2015			191,700
	2016			185,900
	2017			182,100
	2018			144,600
	Thereafter			656,400
			$	1,411,100

NOTE_5_ACCRUED_LIABILITIES_Tab

NOTE 5 - ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2014
Payables and Accruals [Abstract]	'
Schedule of accrued liabilities	'
	Accrued liabilities were comprised of the following:
		30-Sep-14		31-Dec-13
	Accrued payroll and payroll related expenses	$	660,200	$	451,500
	Accrued stock offering costs		—		216,000
	Accrued interest		52,000		73,200
	Other		168,400		183,500
		$	880,600	$	924,200

NOTE_6_UNCOMPLETED_CONTRACTS_T

NOTE 6 - UNCOMPLETED CONTRACTS (Tables)	9 Months Ended
	Sep. 30, 2014
Contractors [Abstract]	'
Schedule of uncompleted contracts	'
	Costs, estimated earnings and billings on uncompleted contracts are as follows:
		September 30,			December 31,
		2014			2013
	Revenue Recognized	$	1,412,700		$	331,100
	Less: Billings to date		(1,192,400	)		(252,600	)
	Costs and estimated earnings in excess of	$	220,300		$	78,500
	billings on uncompleted contracts
	Billings to date	$	907,500		$	606,700
	Revenue recognized		(535,300	)		(436,400	)
	Billings in excess of costs and estimated	$	372,200		$	170,300
	earnings on uncompleted contracts

NOTE_9_DEBT_Tables

NOTE 9 - DEBT (Tables)	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of debt	'
	Debt as of September 30, 2014 and December 31, 2013, was comprised of the following:
		2014	2013
	June 2011 Note  (See above)	$         68,000	$         68,000
	Note payable dated February 2012 (see above), interest at 5% per annum, $112,500 is due December 31, 2014, convertible in whole or in part to common stock at $0.50 per share.
		225,000	225,000
	Promissory note dated December 2009, unsecured, bearing interest at 6% per annum, six monthly payments ranging from $10,000 to $25,000 commencing February 2010, balloon payment for outstanding balance due July 2010. The promissory note was in default as of  December 31, 2013 and was paid in full as of September 30, 2014
		-	104,200
	Capital lease obligations, secured by certain assets, maturing September 2011 through August 2016
		78,100	155,600
	Total notes payable and capital lease obligations	371,100	552,800
	Less:  current portion, including debt discount	-368,900	-504,700
	Notes payable and capital lease obligations, long-term	$           2,200	$         48,100

NOTE_10_RELATED_PARTY_TRANSACT1

NOTE 10 - RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2014
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 September 30, 2014 and December 31, 2013 are as follows:
		2014	2013
	Note payable dated February 2004, bearing interest at 8% per annum, originally due January 2008; assigned to CEO by a third party in 2010; originally due on demand, in default at December 31, 2013, however has since been extended to December 31, 2014.
		$67,000	$97,000
	Accrued interest	35,500	39,900
		$   102,500	$    136,900

NOTE_11_EQUITY_TRANSACTIONS_Ta

NOTE 11 - EQUITY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2014
Note 11 - Equity Transactions Tables	'
Stock option valuation assumptions	'
		For the Nine Months Ended September 30, 2014	For the Nine Months Ended September 30, 2013
	Expected term of options	3.0 – 4.0 years	3.5 years
	Expected volatility-range used	42.1% – 76.4%	76.40%
	Expected volatility-weighted average	72.20%	76.40%
	Risk-free interest rate-range used	1.52% – 1.70%	1.50%

NOTE_13_NET_LOSS_PER_SHARE_Tab

NOTE 13 - NET LOSS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Schedule of potentially dilutive securities	'
	Potentially dilutive securities were comprised of the following:
		Nine Months Ended September 30,
		2014		2013
	Warrants		8,706,750		7,197,500
	Options		2,037,400		2,863,100
	Convertible notes payable		225,000		225,000
			10,969,150		10,285,600

NOTE_15_SEGMENT_INFORMATION_AN1

NOTE 15 - SEGMENT INFORMATION AND MAJOR CUSTOMERS (Tables)	9 Months Ended
	Sep. 30, 2014
Segment Information And Major Customers Tables	'
Schedule of segment information	'
	Segment information for the three months ended September 30, 2014 and 2013 is as follows:
	2014		Industrial		Railcar		Environmental			Solid
			Cleaning		Cleaning		Solutions			Waste			Corporate			Total
	Revenue		$	2,916,700	$	723,900	$	1,192,800		$	20,700		$	—		$	4,854,100
	Depreciation and amortization (1)		$	60,600	$	5,500	$	32,100		$	17,400		$	25,500		$	141,100
	Interest expense		$	8,300	$	3,300	$	1,800		$	400		$	3,000		$	16,800
	Stock-based compensation		$	—	$	—	$	—		$	—		$	75,000		$	75,000
	Net income (loss)		$	871,600	$	75,800	$	21,800		$	(244,500	)	$	(461,000	)	$	263,700
	Capital expenditures for property and equipment (cash and noncash)		$	36,300	$	4,300	$	6,000		$	443,700		$	58,600		$	548,900
	Total assets		$	2,174,500	$	518,600	$	1,445,000		$	3,252,700		$	3,480,300		$	10,871,100
	2013		Industrial		Railcar		Environmental			Solid
			Cleaning		Cleaning		Solutions			Waste			Corporate			Total
	Revenue		$	1,807,500	$	709,800	$	689,000		$	—		$	—		$	3,206,300
	Depreciation and amortization (1)		$	56,100	$	5,100	$	32,000		$	—		$	2,500		$	95,700
	Interest expense		$	19,500	$	10,000	$	3,100		$	100		$	6,500		$	39,200
	Stock-based compensation		$	—	$	—	$	—		$	—		$	76,600		$	76,600
	Net income (loss)		$	203,600	$	114,400	$	45,300		$	(113,400	)	$	(372,700	)	$	(122,800	)
	Capital expenditures for property and equipment (cash and noncash)		$	123,500	$	—	$	4,700		$	29,800		$	—		$	158,000
	Total assets		$	1,911,800	$	565,600	$	881,600		$	165,400		$	86,300		$	3,610,700
		-1	Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles
	NOTE 15 - SEGMENT INFORMATION AND MAJOR CUSTOMERS, continued
	Segment information for the nine months ended September 30, 2014 and 2013 is as follows:
	2014		Industrial		Railcar		Environmental			Solid
			Cleaning		Cleaning		Solutions			Waste			Corporate			Total
	Revenue		$	7,120,300	$	1,918,900	$	2,774,300		$	99,300		$	—		$	11,912,800
	Depreciation and amortization (1)		$	168,600	$	15,700	$	100,000		$	34,600		$	38,800		$	357,700
	Interest expense		$	28,600	$	15,000	$	4,600		$	800		$	10,500		$	59,500
	Stock-based compensation		$	—	$	—	$	—		$	—		$	760,000		$	760,000
	Net income (loss)		$	1,986,900	$	87,300	$	(26,400	)	$	(601,300	)	$	(1,919,300	)	$	(472,800	)
	Capital expenditures for property and equipment (cash and noncash)		$	72,200	$	11,400	$	89,200		$	2,556,000		$	125,100		$	2,853,900
	Total assets		$	2,174,500	$	518,600	$	1,445,000		$	3,252,700		$	3,480,300		$	10,871,100
	2013		Industrial		Railcar		Environmental			Solid
			Cleaning		Cleaning		Solutions			Waste			Corporate			Total
	Revenue		$	4,152,300	$	1,802,000	$	2,749,800		$	—		$	—		$	8,704,100
	Depreciation and amortization (1)		$	156,900	$	16,200	$	95,300		$	—		$	7,500		$	275,900
	Interest expense		$	47,900	$	38,300	$	9,800		$	—		$	14,300		$	110,300
	Stock-based compensation		$	—	$	—	$	—		$	—		$	87,600		$	87,600
	Net income (loss)		$	381,600	$	230,700	$	336,100		$	(362,000	)	$	(1,012,400	)	$	(426,000	)
	Capital expenditures for property and equipment (cash and noncash)		$	452,400	$	—	$	13,400		$	—		$	—		$	465,800
	Total assets		$	1,911,800	$	565,600	$	881,600		$	165,400		$	86,300		$	3,610,700
	(1) Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles

NOTE_1_ORGANIZATION_AND_FINANC2

NOTE 1 - ORGANIZATION AND FINANCIAL CONDITION (Details Narrative)	Sep. 30, 2014	Dec. 31, 2013
Percentage ownership	15.00%	'
BeneFuels, LLC [Member]	'	'
Percentage ownership	85.00%	'
Paragon Waste Solutions, LLC [Member]	'	'
Percentage ownership	54.00%	54.00%

NOTE_2_SUMMARY_OF_SIGNIFICANT_2

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Accounting Policies [Abstract]	'	'	'	'
Research and development expenses	$9,600	$31,800	$56,500	$167,600

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'	'	'	'
Depreciation and amortization	$101,000	$74,500	$274,300	$212,000

PROPERTY_AND_EQUIPMENT_Details1

PROPERTY AND EQUIPMENT (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Property and equipment, gross	$5,552,800	$2,698,800
Less: accumulated depreciation and amortization	-1,210,400	-935,900
Property and equipment, net	4,342,400	1,762,900	[1]
Furniture and office equipment [Member]	'	'
Property and equipment, gross	173,900	27,500
Field and Shop Equipment [Member]	'	'
Property and equipment, gross	1,541,300	1,361,100
Leasehold Improvements [Member]	'	'
Property and equipment, gross	65,400	55,500
Waste destruction equipment [Member]	'	'
Property and equipment, gross	1,049,100	164,900
Waste destruction equipment in progress [Member]	'	'
Property and equipment, gross	2,200,900	542,500
Vehicles [Member]	'	'
Property and equipment, gross	522,200	516,700
Equipment, construction in progress [Member]	'	'
Property and equipment, gross	'	$30,600
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2013.

PROPERTY_AND_EQUIPMENT_Details2

PROPERTY AND EQUIPMENT (Details 1) (Field and Shop Equipment [Member], USD $)	Sep. 30, 2014	Dec. 31, 2013
Field and Shop Equipment [Member]	'	'
Capital leased assets, gross	$131,500	$131,500
Less: accumulated amortization	-51,200	-27,000
Capital leased assets, net	$80,300	$104,500

INTANGIBLE_ASSETS_Details_Narr

INTANGIBLE ASSETS (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Amortization expense	$39,600	$21,300	$83,400	$61,800
Upper Range [Member]	'	'	'	'
Estimated useful lives	'	'	'10 years	'
Lower Range [Member]	'	'	'	'
Estimated useful lives	'	'	'7 years	'

INTANGIBLE_ASSETS_Details

INTANGIBLE ASSETS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Intangible assets, gross	$1,937,800	$822,800
Accumulated amortization	-526,700	-443,300
Intangible assets, net	1,411,100	379,500	[1]
Trade Name [Member]	'	'
Intangible assets, gross	54,600	54,600
Accumulated amortization	-49,400	-43,600
Intangible assets, net	5,200	11,000
Customer Lists [Member]	'	'
Intangible assets, gross	42,500	42,500
Accumulated amortization	-38,400	-33,900
Intangible assets, net	4,100	8,600
Technology [Member]	'	'
Intangible assets, gross	1,840,700	725,700
Accumulated amortization	-438,900	-365,800
Intangible assets, net	$1,401,800	$359,900
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2013.

INTANGIBLE_ASSETS_Details_1

INTANGIBLE ASSETS (Details 1) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Estimated aggregate amortization expense:	'	'
Remaining 2014	$50,400	'
2015	191,700	'
2016	185,900	'
2017	182,100	'
2018	144,600	'
Thereafter	656,400	'
Total	$1,411,100	$379,500	[1]
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2013.

ACCRUED_LIABILITIES_Details

ACCRUED LIABILITIES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Accrued liabilities were comprised of:	'	'
Accrued payroll and payroll related expenses	$660,200	$451,500
Accrued stock offering costs	0	216,000
Accrued interest	52,000	73,200
Other	168,400	183,500
Total	$880,600	$924,200

UNCOMPLETED_CONTRACTS_Details

UNCOMPLETED CONTRACTS (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Revenue Recognized	($535,300)	($436,400)
Less: Billings to date	907,500	606,700
Costs and estimated earnings in excess of billings on uncompleted contracts	220,300	78,500	[1]
Billings in excess of costs and estimated earnings on uncompleted contracts	372,200	170,300
Contracts Receivable [Member]	'	'
Revenue Recognized	1,412,700	331,100
Less: Billings to date	-1,192,400	-252,600
Costs and estimated earnings in excess of billings on uncompleted contracts	$220,300	$78,500
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2013.

INVESTMENT_IN_PARAGON_WASTE_SO

INVESTMENT IN PARAGON WASTE SOLUTIONS LLC (Details Narrative) (USD $)

3 Months Ended

9 Months Ended

1 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

47 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Aug. 31, 2011

Sep. 30, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2012

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Related Party 2 [Member]

Related Party 2 [Member]

Related Party 1 [Member]

Related Party 1 [Member]

Black Stone Management Services [Member]

Outside Party [Member]

Outside Party [Member]

Exclusive Use License and Equipment Lease Agreement with eCycling International [Member]

Paragon Waste Solutions, LLC [Member]

Paragon Waste Solutions, LLC [Member]

Paragon Waste Solutions, LLC [Member]

Paragon Waste Solutions, LLC [Member]

Paragon Waste Solutions, LLC [Member]

Paragon Waste Solutions, LLC [Member]

Paragon Waste Solutions, LLC [Member]

Paragon Waste Solutions, LLC [Member]

Paragon Waste Solutions, LLC [Member]

Black Stone Management Services [Member]

Black Stone Management Services [Member]

Percentage ownership

15.00%

'

15.00%

'

5.00%

5.00%

5.00%

5.00%

'

10.00%

10.00%

'

'

54.00%

'

54.00%

'

54.00%

54.00%

26.00%

26.00%

Shares issued for acquisition of intellectual property

'

'

'

'

'

'

'

'

1,000,000

'

'

'

'

'

'

'

'

'

'

'

'

Value of shares issued for acquisition of intellectual property

'

'

'

'

'

'

'

'

$100,000

'

'

'

'

'

'

'

'

'

'

'

'

Royalty percentage

'

'

10.00%

'

'

'

'

'

'

'

'

'

5.00%

'

'

'

'

'

'

'

'

Licensing revenues

20,600

0

99,300

0

'

'

'

'

'

'

'

176,875

'

20,600

0

59,300

0

'

'

'

'

Royalties receivable

'

'

'

'

'

'

'

'

'

'

'

'

'

1,900

0

1,900

0

1,900

0

'

'

Payment for funding of subsidiary

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,100,000

'

'

'

Percentage of net operating profits to be distributed

'

'

'

'

'

'

'

'

'

'

'

50.00%

'

'

'

'

'

'

'

'

'

Placement fee from related party

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$236,300

'

'

'

'

'

PAYROLL_TAXES_PAYABLE_Details_

PAYROLL TAXES PAYABLE (Details Narrative) (IRS [Member], USD $)	9 Months Ended	12 Months Ended
	31-May-13	Aug. 31, 2012	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2011
IRS [Member]	'	'	'	'	'
Past due payroll taxes	'	'	$942,000	$958,300	$971,000
Monthly installment payments, payroll taxes	$25,000	$12,500	'	'	'

DEBT_Details_Narrative

DEBT (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014
Notes Payable, June 2011 2nd Note [Member]	'
Debt, face amount	$25,000
Debt, accrued interest amount	3,000
Debt, issue date	1-Jun-11
Notes Payable, June 2011 Note [Member]	'
Debt, face amount	40,000
Debt, issue date	1-Jun-11
Debt, interest rate	10.00%
Number of shares called by warrant	13,000
Warrant exercise price	$1
Debt warrant, term	'3 years
Debt discount at issuance	170
Notes Payable, June 2011 New Note [Member]	'
Debt, face amount	68,000
Convertible Secured Promissory Note [Member]	'
Debt, face amount	225,000
Debt, issue date	14-Feb-12
Debt, interest rate	5.00%
Debt conversion, price	$0.50
Debt, date principal and interest due if not converted	31-Dec-14
Debt, principal amount due if not converted	112,500
Additional borrowings under loan agreement	225,000
Promissory Note - Dec 2009 [Member]	'
Debt, issue date	1-Dec-09
Debt, interest rate	6.00%
Frequency of payments	'Monthly and Balloon Payment
Number of payments	6
Debt, maturity date	1-Jul-10
Promissory Note - Dec 2009 [Member] | Lower Range [Member]	'
Payment amount	10,000
Promissory Note - Dec 2009 [Member] | Upper Range [Member]	'
Payment amount	$25,000

DEBT_Details

DEBT (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Notes and capital lease obligation, total	$371,100	$552,800
Notes and capital lease obligation, current	-368,900	-504,700	[1]
Notes and capital lease obligation, long-term	2,200	48,100	[1]
Notes Payable, June 2011 New Note [Member]	'	'
Long term debt, carrying amount	68,000	68,000
Capital lease obligations [Member]	'	'
Capital lease obligation, carrying amount	78,100	155,600
Convertible Secured Promissory Note [Member]	'	'
Long term debt, carrying amount	225,000	225,000
Promissory Note - Dec 2009 [Member]	'	'
Long term debt, carrying amount	$0	$104,200
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2013.

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Related Party Transactions [Abstract]	'	'	'	'
Revenue from related party customer	$129,100	$107,400	$356,500	$401,100
Issuance of common stock for intangible assets	1,050,000	'	1,050,000	0
Number of shares of common stock issued for intangible asset	1,000,000	'	1,000,000	'
Conditional shares of common stock to be issued	'	'	500,000	'
Potiential royalty payment	'	'	10.00%	'
Issuance of common stock for investment in unconsolidated subsidaiary	$1,212,000	'	$1,212,000	$0
Membership interests acquired	'	'	'22.5 membership units	'
Number of shares issued for investment in unconsolidated affiliate	1,200,000	'	1,200,000	'
Percentage of ownership in unconsolidated affiliate	15.00%	'	15.00%	'

RELATED_PARTY_TRANSACTIONS_Det1

RELATED PARTY TRANSACTIONS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Notes payable - related parties, including accrued interest	$102,500	$136,900	[1]
Promissory Note [Member] | Chief Executive Officer [Member]	'	'
Notes Payable	67,000	97,000
Accrued interest	$35,500	$39,900
Interest rate	8.00%	8.00%
[1]	These numbers were derived from the audited financial statements for the year ended December 31, 2013.

EQUITY_TRANSACTIONS_Details_Na

EQUITY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended		9 Months Ended		1 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Oct. 31, 2013	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014
					October 2013 Private Placement [Member]	October 2013 Private Placement [Member]	Paragon Waste Solutions, LLC [Member]	Paragon Waste Solutions, LLC [Member]	BeneFuels, LLC [Member]
Private placement, shares issued per unit	'	'	'	'	70,000	'	'	'	'
Private placement, warrants issued per unit	'	'	'	'	35,000	'	'	'	'
Private placement, value per unit	'	'	'	'	50,000	'	'	'	'
Debt warrant, term	'	'	'	'	'5 years	'	'	'	'
Warrant, exercise price	'	'	'	'	$1	'	'	'	'
Number of units sold in private placement	'	'	'	'	64.25	4.125	'	'	'
Number of shares sold in private placement	'	'	'	'	4,497,500	1,155,000	'	'	'
Number of warrant sold in private placement	'	'	'	'	2,248,750	577,500	'	'	'
Gross proceeds from private placement	'	'	'	'	$3,212,500	$825,000	'	'	'
Offering costs	'	'	'	'	254,800	79,000	'	'	'
Net proceeds from private placement	'	'	'	'	2,957,700	776,000	'	'	'
Number of shares called by warrant	'	'	'	'	50,000	'	'	'	'
Fair market value common stock warrant (in dollars per share)	'	'	'	'	$0.72	'	'	'	'
Fair market value common stock (in dollars per unit)	'	'	'	'	0.6	'	'	'	'
Fair market value warrant (in dollars per unit)	'	'	'	'	0.115	'	'	'	'
Shares issued in option exercise	'	'	472,841	'	'	'	'	'	'
Options exercised in cashless option exercise	30,700	0	796,700	45,900	'	'	'	'	'
Shares issued in warrant exercise	'	'	1,324,000	'	'	'	'	'	'
Warrants exercise price	'	'	$0.50	'	'	'	'	'	'
Proceeds from warrant exercise	'	'	662,000	0	'	'	'	'	'
Common stock shares issued for services	'	'	500,000	'	'	'	'	'	'
Common stock shares issued for services, value	'	'	550,000	'	'	'	'	'	'
Noncontrolling ownership percentage	'	'	'	'	'	'	46.00%	'	15.00%
Issuance of common stock for intangible assets	1,050,000	'	1,050,000	0	'	'	'	'	'
Number of shares of common stock issued for intangible asset	1,000,000	'	1,000,000	'	'	'	'	'	'
Number of shares issued for investment in unconsolidated affiliate	1,200,000	'	1,200,000	'	'	'	'	'	'
Percentage of ownership in unconsolidated affiliate	15.00%	'	15.00%	'	'	'	54.00%	54.00%	85.00%
Issuance of common stock for investment in unconsolidated subsidaiary	$1,212,000	'	$1,212,000	$0	'	'	'	'	'

EQUITY_TRANSACTIONS_Details_Na1

EQUITY TRANSACTIONS (Details Narrative1) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'	'	'	'
Stock options granted	70,000	555,000	670,000	855,000
Weighted-average exercise price	$1.10	$0.71	$1.01	$0.72
Weighted-average fair value	$0.38	$0.03	$0.67	$0.28
Stock options exercised	30,700	0	796,700	45,900
Weighted-average exercise price of options exercised	$0.50	'	$0.51	$0.50
Stock options forfeited	117,000	'	117,000	'
Weighted-average exercise price of options forfeited	$0.96	'	$0.96	'
Stock-based compensation expense	$45,000	$16,600	$180,000	$27,600
Remaining stock-based compensation expense	$332,600	'	$332,600	'

EQUITY_TRANSACTIONS_Details

EQUITY TRANSACTIONS (Details)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Expected term of options	'	'3 years 6 months
Expected volatility-weighted average	72.20%	76.40%
Risk-free interest rate range-used	'	1.50%
Lower Range [Member]	'	'
Expected term of options	'3 years	'
Expected volatility-range used	42.10%	'
Risk-free interest rate range-used	1.52%	'
Upper Range [Member]	'	'
Expected term of options	'3 years	'
Expected volatility-range used	76.40%	'
Risk-free interest rate range-used	1.70%	'

CUSTOMER_CONCENTRATIONS_Detail

CUSTOMER CONCENTRATIONS (Details Narrative) (Sales Concentration Risk [Member])	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Sales Concentration Risk [Member]	'	'	'	'
Number of customers	'Three customers	'Three customers	'Three customers	'Three customers
Percentage of concentration risk	61.00%	53.00%	64.00%	41.00%

NET_LOSS_PER_SHARE_Details

NET LOSS PER SHARE (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Potentially dilutive securities	'	'	'10,969,150	'10,285,600
Dilutive effect of outstanding stock awards	4,437,737	3,465,215	4,653,452	2,693,915
Antidulitive securities	6,500,568	'	'	'
Warrants [Member]	'	'	'	'
Potentially dilutive securities	'	'	'8,706,750	'7,197,500
Options [Member]	'	'	'	'
Potentially dilutive securities	'	'	'2,037,400	'2,863,100
Convertible notes payable [Member]	'	'	'	'
Potentially dilutive securities	'	'	'225,000	'225,000

SEGMENT_INFORMATION_AND_MAJOR_

SEGMENT INFORMATION AND MAJOR CUSTOMERS (Details) (USD $)	3 Months Ended				9 Months Ended
	Sep. 30, 2014		Sep. 30, 2013		Sep. 30, 2014		Sep. 30, 2013		Dec. 31, 2013
Total revenue	$4,854,100		$3,206,300		$11,912,800		$8,704,100		'
Depreciation and amortization	141,100	[1]	95,700	[1]	357,700	[1]	275,900	[1]	'
Interest expense	16,800		39,200		59,500		110,300		'
Stock-based compensation expense	75,000		76,600		760,000		87,600		'
Net income (loss)	263,700		-122,800		-472,800		-426,000		'
Capital expenditures (cash and noncash)	548,900		158,000		2,853,900		465,800		'
Total assets	10,871,100		3,610,700		10,871,100		3,610,700		6,372,200	[2]
Industrial Cleaning [Member]	'		'		'		'		'
Total revenue	2,916,700		1,807,500		7,120,300		4,152,300		'
Depreciation and amortization	60,600	[1]	56,100	[1]	168,600	[1]	156,900	[1]	'
Interest expense	8,300		19,500		28,600		47,900		'
Stock-based compensation expense	0		0		0		0		'
Net income (loss)	871,600		203,600		1,986,900		381,600		'
Capital expenditures (cash and noncash)	36,300		123,500		72,200		452,400		'
Total assets	2,174,500		1,911,800		2,174,500		1,911,800		'
Railcar Cleaning [Member]	'		'		'		'		'
Total revenue	723,900		709,800		1,918,900		1,802,000		'
Depreciation and amortization	5,500	[1]	5,100	[1]	15,700	[1]	16,200	[1]	'
Interest expense	3,300		10,000		15,000		38,300		'
Stock-based compensation expense	0		0		0		0		'
Net income (loss)	75,800		114,400		87,300		230,700		'
Capital expenditures (cash and noncash)	4,300		0		11,400		0		'
Total assets	518,600		565,600		518,600		565,600		'
Environmental Solutions [Member]	'		'		'		'		'
Total revenue	1,192,800		689,000		2,774,300		2,749,800		'
Depreciation and amortization	32,100	[1]	32,000	[1]	100,000	[1]	95,300	[1]	'
Interest expense	1,800		3,100		4,600		9,800		'
Stock-based compensation expense	0		0		0		0		'
Net income (loss)	21,800		45,300		-26,400		336,100		'
Capital expenditures (cash and noncash)	6,000		4,700		89,200		13,400		'
Total assets	1,445,000		881,600		1,445,000		881,600		'
Solid Waste [Member]	'		'		'		'		'
Total revenue	20,700		0		99,300		0		'
Depreciation and amortization	17,400	[1]	0		34,600	[1]	0		'
Interest expense	400		100		800		0		'
Stock-based compensation expense	0		0		0		0		'
Net income (loss)	-244,500		-113,400		-601,300		-362,000		'
Capital expenditures (cash and noncash)	443,700		29,800		2,556,000		0		'
Total assets	3,252,700		165,400		3,252,700		165,400		'
Corporate [Member]	'		'		'		'		'
Total revenue	0		0		0		0		'
Depreciation and amortization	25,500	[1]	2,500	[1]	38,800	[1]	7,500	[1]	'
Interest expense	3,000		6,500		10,500		14,300		'
Stock-based compensation expense	75,000		76,600		760,000		87,600		'
Net income (loss)	-461,000		-372,700		-1,919,300		-1,012,400		'
Capital expenditures (cash and noncash)	58,600		0		125,100		0		'
Total assets	$3,480,300		$86,300		$3,480,300		$86,300		'
[1]	Includes depreciation of property, equipment and leasehold improvement and amortization of intangibles.
[2]	These numbers were derived from the audited financial statements for the year ended December 31, 2013.