Greenwave Technology Solutions (GWAV) S-1/A 7 Jul 14 IPO registration (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Dec. 31, 2013
Document And Entity Information	'
Entity Registrant Name	'MassRoots, Inc.
Entity Central Index Key	'0001589149
Document Type	'S-1
Document Period End Date	31-Dec-13
Amendment Flag	'false
Current Fiscal Year End Date	'--12-31
Is Entity a Well-known Seasoned Issuer?	'No
Is Entity a Voluntary Filer?	'No
Is Entity's Reporting Status Current?	'Yes
Entity Filer Category	'Smaller Reporting Company

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013
CURRENT ASSETS	'
Cash	$80,479
Prepaid expense	800
TOTAL CURRENT ASSETS	81,279
FIXED ASSETS	'
Computer equipment	1,522
Accumulated depreciation	-228
NET FIXED ASSETS	1,294
TOTAL ASSETS	82,573
LONG-TERM LIABILITY	'
Accrued payroll tax	1,846
Total Long-Term Liabilities	1,846
TOTAL LIABILITIES	1,846
STOCKHOLDERS' EQUITY	'
Preferred series A Stock, $1 par value, 21 shares authorized; 0 shares issued and outstanding	'
Common stock, $1 par value, 1,000 shares authorized; 0 shares issued and outstanding	'
Common stock to be issued	13,890
Additional paid in capital	985,960
Retained deficit	-919,123
TOTAL STOCKHOLDERS' EQUITY	80,727
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$82,573

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Mar. 18, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Preferred Stock, Par Value	'	$1
Preferred Stock, Shares Authorized	'	21
Preferred Stock, Shares Issued	'	0
Preferred Stock, Shares Outstanding	'	0
Common Stock, Par Value	$0.00	$1
Common Stock, Shares Authorized	200,000,000	1,000
Common Stock, Shares Issued	36,000,000	0
Common Stock, Shares Outstanding	'	0

Balance_Sheets_Quarterly

Balance Sheets - Quarterly (USD $)	Mar. 31, 2014	Dec. 31, 2013
CURRENT ASSETS	'	'
Cash	'	$80,479
Prepaid expense	'	800
TOTAL CURRENT ASSETS	'	81,279
FIXED ASSETS	'	'
Computer and office equipment	'	1,522
Accumulated depreciation	'	-228
NET FIXED ASSETS	'	1,294
TOTAL ASSETS	'	82,573
LONG-TERM LIABILITY	'	'
Accrued payroll tax	'	1,846
Total Long-Term Liabilities	'	1,846
TOTAL LIABILITIES	'	1,846
STOCKHOLDERS' EQUITY	'	'
Preferred series A Stock, $1 par value, 21 shares authorized; 0 shares issued and outstanding	'	'
Common stock, $1 par value, 1,000 shares authorized; 0 shares issued and outstanding	'	'
Additional paid in capital	'	985,960
Retained deficit	'	-919,123
TOTAL STOCKHOLDERS' EQUITY	'	80,727
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	'	82,573
Quarterly Member	'	'
CURRENT ASSETS	'	'
Cash	326,876	80,479
Prepaid expense	1,200	800
TOTAL CURRENT ASSETS	328,076	81,279
FIXED ASSETS	'	'
Computer and office equipment	7,753	1,522
Accumulated depreciation	-460	-228
NET FIXED ASSETS	7,293	1,294
TOTAL ASSETS	335,368	82,573
Current Liabilities	'	'
Accounts Payable	5,046	'
TOTAL CURRENT LIABILITIES	5,046	'
LONG-TERM LIABILITY	'	'
Convertible debentures, net of $130,442 discount	138,658	'
Accrued payroll tax	'	1,846
Total Long-Term Liabilities	138,658	1,846
TOTAL LIABILITIES	143,704	1,846
STOCKHOLDERS' EQUITY	'	'
Preferred series A Stock, $1 par value, 21 shares authorized; 0 shares issued and outstanding	'	'
Common stock, $1 par value, 1,000 shares authorized; 0 shares issued and outstanding	'	'
Common stock to be issued	38,059	13,890
Common stock warrants	66,712	'
Additional paid in capital	1,792,713	985,960
Common stock subscription receivable	-12,272	'
Debenture subscription receivable	-87,600	'
Retained deficit	-1,605,947	-919,123
TOTAL STOCKHOLDERS' EQUITY	191,665	80,727
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$335,368	$82,573

Balance_Sheets_Parenthetical_Q

Balance Sheets (Parenthetical) - Quarterly (USD $)	Mar. 18, 2014	Dec. 31, 2013
Preferred Stock, Par Value	'	$1
Preferred Stock, Shares Authorized	'	21
Preferred Stock, Shares Issued	'	0
Preferred Stock, Shares Outstanding	'	0
Common Stock, Par Value	$0.00	$1
Common Stock, Shares Authorized	200,000,000	1,000
Common Stock, Shares Issued	36,000,000	0
Common Stock, Shares Outstanding	'	0
Quarterly Member	'	'
Preferred Stock, Par Value	'	$1
Preferred Stock, Shares Authorized	'	21
Preferred Stock, Shares Issued	'	0
Preferred Stock, Shares Outstanding	'	0
Common Stock, Par Value	'	$1
Common Stock, Shares Authorized	'	1,000
Common Stock, Shares Issued	'	0
Common Stock, Shares Outstanding	'	0

Statements_of_Operations

Statements of Operations (USD $)	9 Months Ended
	Dec. 31, 2013
Income Statement [Abstract]	'
ADVERTISING REVENUE	$470
COST OF GOODS SOLD	'
GROSS PROFIT	470
OPERATING EXPENSES:	'
Depreciation	228
Independent contractor expense	33,863
Legal expenses	4,675
Payroll and related expense	28,503
Preferred stock issued for services	24,998
Common stock issued for services	195,412
Options issued for services	612,387
Other general and administrative expenses	19,528
Total Operating Expense	919,593
(LOSS) FROM OPERATIONS	-919,123
INCOME (LOSS) BEFORE INCOME TAXES	-919,123
PROVISION FOR INCOME TAXES	'
NET (LOSS)	($919,123)

Statements_of_Operations_Quart

Statements of Operations - Quarterly (USD $)	3 Months Ended	11 Months Ended
	Mar. 31, 2014	Mar. 31, 2014
Quarterly Member	'	'
ADVERTISING REVENUE	$995	$1,465
COST OF GOODS SOLD	690	690
GROSS PROFIT	305	775
OPERATING EXPENSES:	'	'
Amortization of discount on debentures payable	1,263	1,263
Depreciation	233	461
Independent contractor expense	22,067	55,930
Legal expenses	9,200	13,875
Payroll and related expense	32,908	61,411
Preferred stock issued for services	'	24,998
Common stock issued for services	'	195,412
Options issued for services	'	612,387
Warrants issued for services	555,598	555,598
Other general and administrative expenses	61,501	81,029
Total Operating Expense	682,770	1,602,364
(LOSS) FROM OPERATIONS	-682,465	-1,601,589
INCOME (LOSS) BEFORE INCOME TAXES	-682,465	-1,601,589
PROVISION FOR INCOME TAXES	'	'
NET (LOSS)	($682,465)	($1,601,589)

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	9 Months Ended
	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'
Net (loss)	($919,123)
Adjustments to reconcile net (loss ) to net cash (used in) operating activities:	'
Depreciation	228
Preferred stock issued for services	24,998
Common stock issued for services	195,412
Options issued for services	612,387
Changes in operating assets and liabilities	'
Prepaid expense	-800
Accrued payroll tax	1,846
Net Cash (Used in) Operating Activities	-85,052
CASH FLOWS FROM INVESTING ACTIVITIES:	'
Payments for equipment	-1,522
Net Cash (Used in) Investing Activities	-1,522
CASH FLOWS FROM FINANCING ACTIVITIES	'
Issuance of preferred stock for cash	150,000
Proceeds from short term borrowing-related party	17,053
Net Cash Provided by Financing Activities	167,053
NET INCREASE IN CASH	80,479
CASH AT BEGINNING OF PERIOD	'
CASH AT END OF YEAR	80,479
NON-CASH FINANCING ACTIVITIES	'
Repayment of short term borrowing - related party through issuance of preferred stock	$17,053

Statements_of_Cash_Flows_Quart

Statements of Cash Flows - Quarterly (USD $)	3 Months Ended	11 Months Ended
	Mar. 31, 2014	Mar. 31, 2014
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
CASH AT BEGINNING OF PERIOD	'	'
Quarterly Member	'	'
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net (loss)	-682,465	-1,601,589
Adjustments to reconcile net (loss ) to net cash (used in) operating activities:	'	'
Amortization of discounts on debentures payable	1,263	1,263
Depreciation	233	461
Preferred stock issued for services	'	24,998
Common stock issued for services	'	195,412
Options issued for services	'	612,387
Warrants issued for services	555,598	555,598
Changes in operating assets and liabilities	'	'
Prepaid expense	-400	-1,200
Accounts Payable	5,046	5,046
Accrued payroll tax	-1,846	-1,846
Net Cash (Used in) Operating Activities	-122,571	-207,624
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Payments for equipment	-6,231	-7,753
Net Cash (Used in) Investing Activities	-6,231	-7,753
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Issuance of convertible Debentures for cash	181,500	181,500
Issuance of common stock for cash	193,700	193,700
Issuance of preferred stock for cash	'	150,000
Proceeds from short term borrowing-related party	'	17,053
Net Cash Provided by Financing Activities	375,200	542,253
CASH AT BEGINNING OF PERIOD	80,479	'
CASH AT END OF YEAR	326,876	326,876
NON-CASH FINANCING ACTIVITIES	'	'
Repayment of short term borrowing - related party through issuance of preferred stock	'	$17,053

Shareholders_Equity

Shareholders Equity (USD $)	Preferred Stock	Common Stock	Preferred Stock To Be Issued	Common Stock To Be Issued	Additional Paid-In Capital	Retained Deficit	Total
Beginning Balance, Value at Apr. 23, 2013	'	'	'	'	'	'	'
Beginning Balance, Shares at Apr. 23, 2013	'	'	'	'	'	'	'
Stock issued for cash, Shares	'	'	18	'	'	'	'
Stock issued for cash, Value	'	'	18	'	149,982	'	'
Stock issued for services, Shares	'	'	3	'	'	'	'
Stock issued for services, Value	'	'	3	'	24,995	'	'
Retroactive Adjustment for subsequent conversion, Shares	'	'	-21	6,273,052	'	'	'
Retroactive Adjustment for Subsequent conversion, Value	'	'	-21	6,273	-6,252	'	'
Stock issued for repayment of short term borrowing and services, Shares	'	'	'	7,616,625	'	'	'
Stock issued for repayment of short term borrowing and services, Value	'	'	'	7,617	204,848	'	'
Option issued for services, Shares	'	'	'	'	'	'	72.06
Option issued for services, Value	'	'	'	'	612,387	'	'
Net Loss for the period	'	'	'	'	'	-919,123	-919,123
Ending Balance, Value at Dec. 31, 2013	'	'	'	$13,890	$985,960	($919,123)	$80,727
Ending Balance, Shares at Dec. 31, 2013	'	'	'	13,889,677	'	'	'

Shareholders_Equity_Quarterly

Shareholders Equity - Quarterly (USD $)	Preferred Stock	Common Stock	Preferred Stock To Be Issued	Common Stock To Be Issued	Common Stock Warrants	Additional Paid-In Capital	Common Stock Subscription Receivable	Debenture Subscription Receivable	Retained Deficit	Total
Beginning Balance, Value (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Beginning Balance, Value at Apr. 23, 2013	'	'	'	'	'	'	'	'	'	'
Beginning Balance, Shares (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Beginning Balance, Shares at Apr. 23, 2013	'	'	'	'	'	'	'	'	'	'
Accrued Dividend on preferred stock (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Conversion of dividend into common stock, Shares (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Conversion of dividend into common stock, Shares	'	'	-21	6,273,052	'	'	'	'	'	'
Conversion of dividend into common stock, Value (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Common Stock Subscription Receivable (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Stock issued for cash, Shares (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Stock issued for cash, Shares	'	'	18	'	'	'	'	'	'	'
Stock issued for cash, Value (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Stock issued for cash, Value	'	'	18	'	'	149,982	'	'	'	'
Stock issued for services, Shares (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Stock issued for services, Shares	'	'	3	'	'	'	'	'	'	'
Stock issued for services, Value (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Stock issued for services, Value	'	'	3	'	'	24,995	'	'	'	'
Issuance of Warrants for Services (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Warrants issued with common stock (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Debenture Subscriptions Receivable (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Intristic Value from Beneficial Conversion Feature (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Retroactive Adjustment for subsequent conversion, Shares (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Retroactive Adjustment for subsequent conversion, Shares	'	'	-21	6,273,052	'	'	'	'	'	'
Retroactive Adjustment for Subsequent conversion, Value (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Retroactive Adjustment for Subsequent conversion, Value	'	'	-21	6,273	'	-6,252	'	'	'	'
Stock issued for repayment of short term borrowing and services, Shares (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Stock issued for repayment of short term borrowing and services, Shares	'	'	'	7,616,625	'	'	'	'	'	'
Stock issued for repayment of short term borrowing and services, Value (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Stock issued for repayment of short term borrowing and services, Value	'	'	'	7,617	'	204,848	'	'	'	'
Option issued for services, Shares (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Option issued for services, Shares	'	'	'	'	'	'	'	'	'	72.06
Option issued for services, Value (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Option issued for services, Value	'	'	'	'	'	612,387	'	'	'	'
Net Loss for the period (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Net Loss for the period	'	'	'	'	'	'	'	'	-919,123	-919,123
Ending Balance, Value (Quarterly Member)	'	'	'	'	'	'	'	'	'	80,727
Ending Balance, Value at Dec. 31, 2013	'	'	'	13,890	'	985,960	'	'	-919,123	80,727
Ending Balance, Shares (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Ending Balance, Shares at Dec. 31, 2013	'	'	'	13,889,677	'	'	'	'	'	'
Accrued Dividend on preferred stock (Quarterly Member)	'	'	'	'	'	'	'	'	-4,358	-4,358
Conversion of dividend into common stock, Shares (Quarterly Member)	'	'	'	156,293	'	'	'	'	'	'
Conversion of dividend into common stock, Value (Quarterly Member)	'	'	'	156	'	4,202	'	'	'	4,358
Common Stock Subscription Receivable (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Stock issued for cash, Shares (Quarterly Member)	'	'	'	2,059,000	'	'	'	'	'	'
Stock issued for cash, Value (Quarterly Member)	'	'	'	2,059	'	203,841	-12,200	'	'	193,700
Stock issued for services, Shares (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Stock issued for services, Value (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Issuance of Warrants for Services (Quarterly Member)	'	'	'	'	'	555,598	'	'	'	555,598
Warrants issued with common stock (Quarterly Member)	'	'	'	'	66,712	-66,712	'	'	'	555,598
Debenture Subscriptions Receivable (Quarterly Member)	'	'	'	'	'	'	'	-87,600	'	-87,600
Intristic Value from Beneficial Conversion Feature (Quarterly Member)	'	'	'	'	'	131,705	'	'	'	131,705
Retroactive Adjustment for subsequent conversion, Shares (Quarterly Member)	'	'	'	156,293	'	'	'	'	'	'
Retroactive Adjustment for Subsequent conversion, Value (Quarterly Member)	'	'	'	-130	'	'	'	'	'	'
Stock issued for repayment of short term borrowing and services, Shares (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Stock issued for repayment of short term borrowing and services, Value (Quarterly Member)	'	'	'	'	'	'	'	'	'	'
Option issued for services, Shares (Quarterly Member)	'	'	'	21,954,160	'	'	'	'	'	'
Option issued for services, Value (Quarterly Member)	'	'	'	21,954	'	-21,882	-72	'	'	'
Net Loss for the period (Quarterly Member)	'	'	'	'	'	'	'	'	-682,465	-682,465
Ending Balance, Value (Quarterly Member)	'	$38,059	'	'	$66,712	$1,792,713	($12,272)	($87,600)	($1,605,947)	$191,665
Ending Balance, Shares (Quarterly Member)	'	38,059,000	'	'	'	'	'	'	'	'

1_Critical_Accounting_Policies

1. Critical Accounting Policies and Estimates	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
1. Critical Accounting Policies and Estimates	'
	Note 1: Critical Accounting Policies and Estimates
	Basis of Presentation
	The financial statements include the accounts of MassRoots, Inc. under the accrual basis of accounting.
	Management’s Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business..
	Deferred Taxes
	The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.
	Cash and Cash Equivalents
	For purposes of the Statement of Cash Flows, the Company considers highly liquid investments with an original maturity of three months or less to be cash equivalents.
	Revenue Recognition
	The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when services are realized or realizable and earned less estimated future doubtful accounts.
	The Company considers advertising revenue realized or realizable and earned when advertising services have been provided or delivered, the fees charged are fixed or determinable, the Company and its advertisers understand the specific nature and terms of the agreed upon transactions, and collectibility is reasonably assured.
	The Company provides clients with individual advertising campaigns for their events, products and services. These campaigns typically last 1-2 weeks. Revenue from these campaigns are recognized upon the completion of the campaign.
	The Company is in the process of developing a self-service advertising platform that will enable clients to design an ad, select targeting options such as a user’s location and the ad will be delivered on the user’s smartphone or computer. These ads will be on a cost-per-impression basis that enables clients to pay the Company based on the number of times their ad is displayed to users. The Company will recognize revenue of the ads delivered on a cost-per-impression basis as soon as the ad has been displayed to its users.
	Cost of Sales
	The Company’s policy is to recognize cost of sales in the same manner in conjunction with revenue recognition, when the costs are incurred. Cost of sales includes the costs directly attributable to revenue recognition. Selling, general and administrative expenses are charged to expense as incurred.
	Comprehensive Income (Loss)
	The Company reports comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the periods covered in the financial statements.
	Loss Per Share
	Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. Net loss per share is not presented because the Company has no shares issued at December 31, 2013.
	Risk and Uncertainties
	The Company is subject to risks common to companies in the service industry, including, but not limited to, litigation, development of new technological innovations and dependence on key personnel.
	Stock-Based Compensation
	The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.
	Fair Value for Financial Assets and Financial Liabilities
	The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
	Level 1	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3	Pricing inputs that are generally observable inputs and not corroborated by market data.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expense and accrued payroll tax approximate their fair values because of the short maturity of these instruments.
	The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value on December 31, 2013 nor gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the for the period ended December 31, 2013.
	Recent Accounting Pronouncements
	The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2014-05, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

1_SUMMARY_OF_SIGNIFICANT_ACCOU

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Quarterly	12 Months Ended		3 Months Ended
	Dec. 31, 2013		Mar. 31, 2014
			Quarterly Member
1. Critical Accounting Policies and Estimates	'		'
	Note 1: Critical Accounting Policies and Estimates		Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation		MassRoots, Inc. (the “Company”) is a digital hub for the cannabis community. Through its mobile applications, websites and other digital properties, MassRoots enables its users to share their experiences, connect with like-minded people and discover quality content on the web. The Company was incorporated in the State of Delaware on April 24, 2013.
	The financial statements include the accounts of MassRoots, Inc. under the accrual basis of accounting.		MassRoots’ primary focus during fiscal year 2014 was to build out its digital infrastructure to support tens of thousands of simultaneous users and facilitate millions of interactions; as of March 31, 2013.
	Management’s Use of Estimates		MassRoots’ primary source of revenue is advertising from businesses, brands and non-profits. Its secondary source of income is merchandise sales.
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business..
			Basis of Presentation
	Deferred Taxes
			The financial statements include the accounts of MassRoots, Inc. under the accrual basis of accounting.
	The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.
			Management’s Use of Estimates
	Cash and Cash Equivalents
			The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business..
	For purposes of the Statement of Cash Flows, the Company considers highly liquid investments with an original maturity of three months or less to be cash equivalents.
			Deferred Taxes
	Revenue Recognition
			The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.
	The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when services are realized or realizable and earned less estimated future doubtful accounts.
			Cash and Cash Equivalents
	The Company considers advertising revenue realized or realizable and earned when advertising services have been provided or delivered, the fees charged are fixed or determinable, the Company and its advertisers understand the specific nature and terms of the agreed upon transactions, and collectibility is reasonably assured.
			For purposes of the Statement of Cash Flows, the Company considers highly liquid investments with an original maturity of three months or less to be cash equivalents.
	The Company provides clients with individual advertising campaigns for their events, products and services. These campaigns typically last 1-2 weeks. Revenue from these campaigns are recognized upon the completion of the campaign.
			Revenue Recognition
	The Company is in the process of developing a self-service advertising platform that will enable clients to design an ad, select targeting options such as a user’s location and the ad will be delivered on the user’s smartphone or computer. These ads will be on a cost-per-impression basis that enables clients to pay the Company based on the number of times their ad is displayed to users. The Company will recognize revenue of the ads delivered on a cost-per-impression basis as soon as the ad has been displayed to its users.
			The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when services are realized or realizable and earned less estimated future doubtful accounts.
	Cost of Sales		The Company considers advertising revenue realized or realizable and earned when advertising services have been provided or delivered, the fees charged are fixed or determinable, the Company and its advertisers understand the specific nature and terms of the agreed upon transactions, and collectability is reasonably assured.
			The Company provides clients with individual advertising campaigns for their events, products and services. These campaigns typically last 1-2 weeks. Revenue from these campaigns are recognized upon the completion of the campaign.
	The Company’s policy is to recognize cost of sales in the same manner in conjunction with revenue recognition, when the costs are incurred. Cost of sales includes the costs directly attributable to revenue recognition. Selling, general and administrative expenses are charged to expense as incurred.		The Company is in the process of developing a self-service advertising platform that will enable clients to design an ad, select targeting options such as a user’s location and the ad will be delivered on the user’s smartphone or computer. These ads will be on a cost-per-impression basis that enables clients to pay the Company based on the number of times their ad is displayed to users. The Company will recognize revenue of the ads delivered on a cost-per-impression basis as soon as the ad has been displayed to its users.
	Comprehensive Income (Loss)		Cost of Sales
	The Company reports comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the periods covered in the financial statements.		The Company’s policy is to recognize cost of sales in the same manner in conjunction with revenue recognition, when the costs are incurred. Cost of sales includes the costs directly attributable to revenue recognition. Selling, general and administrative expenses are charged to expense as incurred.
	Loss Per Share		Comprehensive Income (Loss)
	Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. Net loss per share is not presented because the Company has no shares issued at December 31, 2013.		The Company reports comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the periods covered in the financial statements.
	Risk and Uncertainties		Loss Per Share
	The Company is subject to risks common to companies in the service industry, including, but not limited to, litigation, development of new technological innovations and dependence on key personnel.		Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. Net loss per share is not presented because the Company has no shares issued at
			March 31,2014.
	Stock-Based Compensation
			Risk and Uncertainties
	The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.
			The Company is subject to risks common to companies in the service industry, including, but not limited to, litigation, development of new technological innovations and dependence on key personnel.
	Fair Value for Financial Assets and Financial Liabilities
			Convertible Debentures
	The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
			If the conversion features of conventional convertible debt provides for a rate of conversion that is below market value at issuance, this feature is characterized as a beneficial conversion feature (“BCF”). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 “Debt with Conversion and Other Options.” In those circumstances, the convertible debt is recorded net of the discount related to the BCF, and the Company amortizes the discount to interest expense, over the life of the debt using the effective interest method.
	Level 1	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.	Stock-Based Compensation
	Level 3	Pricing inputs that are generally observable inputs and not corroborated by market data.	The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expense and accrued payroll tax approximate their fair values because of the short maturity of these instruments.		Fair Value for Financial Assets and Financial Liabilities
	The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value on December 31, 2013 nor gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the for the period ended December 31, 2013.		The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
	Recent Accounting Pronouncements		Level 1	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2014-05, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.		Level 2	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
			Level 3	Pricing inputs that are generally observable inputs and not corroborated by market data.
			The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expense and accrued payroll tax approximate their fair values because of the short maturity of these instruments.
			The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value on March 31,2014 nor gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the for the period ended March 31,2014.
			Recent Accounting Pronouncements
			The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2014-05, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

2_Income_Taxes

2. Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
2. Income Taxes	'
	Note 2: Income Taxes
	Due to the operating loss and the inability to recognize an income tax benefit there is no provision for current or deferred Federal or state income taxes for the period ended December 31, 2013.
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amount used for Federal and state income tax purposes.
	The Company’s total deferred tax asset, calculated using Federal and state effective tax rates, as of December 31, 2013 is as follows:
	Total Deferred Tax Asset	$	29,240
	Valuation Allowance		(29,240	)
	Net Deferred Tax Asset		—
	The reconciliation of income taxes computed at the Federal statutory income tax rate to total income taxes for the period from inception through December 31, 2013 is as follows:
			2013
	Income tax computed at the Federal statutory rate		34	%
	State income tax, net of Federal tax benefit		0	%
	Total		34	%
	Valuation allowance		-34	%
	Total deferred tax asset		0	%
	Because of the Company’s lack of earnings history, the deferred tax asset has been fully offset by a valuation allowance. The valuation allowance increased by approximately $29,240 for the period ended December 31, 2013.
	As of December 31, 2013, the Company had a Federal and state net operating loss carry forward in the amount of approximately $86,000, which expires in the tax year 2033.

2_Income_Taxes_Quarterly

2. Income Taxes - Quarterly	12 Months Ended
	Dec. 31, 2013
2. Income Taxes	'
	Note 2: Income Taxes
	Due to the operating loss and the inability to recognize an income tax benefit there is no provision for current or deferred Federal or state income taxes for the period ended December 31, 2013.
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amount used for Federal and state income tax purposes.
	The Company’s total deferred tax asset, calculated using Federal and state effective tax rates, as of December 31, 2013 is as follows:
	Total Deferred Tax Asset	$	29,240
	Valuation Allowance		(29,240	)
	Net Deferred Tax Asset		—
	The reconciliation of income taxes computed at the Federal statutory income tax rate to total income taxes for the period from inception through December 31, 2013 is as follows:
			2013
	Income tax computed at the Federal statutory rate		34	%
	State income tax, net of Federal tax benefit		0	%
	Total		34	%
	Valuation allowance		-34	%
	Total deferred tax asset		0	%
	Because of the Company’s lack of earnings history, the deferred tax asset has been fully offset by a valuation allowance. The valuation allowance increased by approximately $29,240 for the period ended December 31, 2013.
	As of December 31, 2013, the Company had a Federal and state net operating loss carry forward in the amount of approximately $86,000, which expires in the tax year 2033.
Quarterly Member	'
2. Income Taxes	'
	Note 2: Income Taxes
	Due to the operating loss and the inability to recognize an income tax benefit there is no provision for current or deferred Federal or state income taxes for the three months ended March 31, 2014.
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amount used for Federal and state income tax purposes.
	The Company’s total deferred tax asset, calculated using Federal and state effective tax rates, as of March 31, 2014 is as follows:
	Total Deferred Tax Asset	$	72,000
	Valuation Allowance		(72,000	)
	Net Deferred Tax Asset		—
	The reconciliation of income taxes computed at the Federal statutory income tax rate to total income taxes for the period ended March 31, 2014 is as follows:
			2014
	Income tax computed at the Federal statutory rate		34	%
	State income tax, net of Federal tax benefit		0	%
	Total		34	%
	Valuation allowance		-34	%
	Total deferred tax asset		0	%
	Because of the Company’s lack of earnings history, the deferred tax asset has been fully offset by a valuation allowance. The valuation allowance increased by approximately $43,000 for the three months ended March 31, 2014.
	As of March 31, 2014, the Company had a Federal and state net operating loss carry forward in the amount of approximately $212,000, which expires in the tax year 2034.

3_Capital_Stock

3. Capital Stock	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
3. Capital Stock	'
	Note 3: Capital Stock
	On March 18, 2014, the Company entered into a Plan of Reorganization with its shareholders in which the following was effected: (i) on March 21, 2014, the Company’s Certificate of Incorporation was amended to allow for the issuance of 200,000,000 shares of the Company’s common stock; (ii) on March 24, 2014, each of the Company’s preferred shareholders converted their shares into common stock on a one for one basis, and (iii) on March 24, 2014, each of the Company’s shareholders surrendered their shares of the Company’s common stock in exchange for the pro-rata distribution of 36,000,000 newly issued shares of Company’s common stock, based on the percentage of the total shares of common stock held by the shareholder immediately prior to the exchange (the “Exchange”).
	All common stock and per share data for all periods presented in these financial statements have been restated to give effect to the Exchange.
	The Company is currently authorized to issue 21 Series A preferred shares at $1.00 par value per share with 1:1 conversion and voting rights. As of December 31, 2013, there were zero shares of Series A preferred share issued and outstanding and 20.59 shares of Series A preferred share to be issued.
	On October 7, 2013, the Company entered into an agreement to issue as compensation for services provided a total of 2.94 Series A Preferred shares with a market value of $24,998 to Douglas Leighton for financial consulting services. The market value of the shares approximated the fair market value of services received. These shares were recorded as Series A Preferred Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	On October 7, 2013, the Company entered into an agreement to issue 5.88 Series A Preferred Shares to Bass Point Capital, LLC in exchange for a $50,000 capital investment. These shares were recorded as Series A Preferred Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	On October 7, 2013, the Company entered into an agreement to issue 5.88 Series A Preferred Shares to WM18 Finance LTD in exchange for a $50,000 capital investment. These shares were recorded as Series A Preferred Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	On December 7, 2013, the Company entered into an agreement to issue 5.89 Series A Preferred Shares to Rother Investments, LLC in exchange for a $50,000 capital investment. These shares were recorded as Series A Preferred Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	The Company is currently authorized to issue 1,000 common shares at $1.00 par value per share. As of December 31, 2013, there were zero shares of common stock issued and outstanding, 25 shares of common stock to be issued. Additionally, the Company has issued options to acquire 72.06 shares of common stock to employees in exchange for services.
	On April 24, 2013, the Company approved the issuance of 15.25 shares of common stock to Isaac Dietrich to repay $17,053 short term borrowing from him. Service expense of $112,505 was recognized due to the fair value of the shares in excess of the value of the short term borrowing. These shares were recorded as Common Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	On April 24, 2013, the Company approved the issuance of 3.75 shares of common stock to Hyler Fortier in exchange for his services. The market value of the issued shares is $31,870 and is approximated to be the fair market value of the services received. These shares were recorded as Common Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	On April 24, 2013, the Company approved the issuance of 3.00 shares of common stock to Stewart Fortier in exchange for his services. The market value of the issued shares is $25,496 and is approximated to be the fair market value of the services received. These shares were recorded as Common Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	On April 24, 2013, the Company approved the issuance of 3.00 shares of common stock to Tyler Knight in exchange for his services. The market value of the issued shares is $25,496 and is approximated to be the fair market value of the services received. These shares were recorded as Common Stock to be issued and subsequently issued on the closing date of January 1, 2014.

3_Capital_Stock_Quarterly

3. Capital Stock - Quarterly	12 Months Ended
	Dec. 31, 2013
3. Capital Stock	'
	Note 3: Capital Stock
	On March 18, 2014, the Company entered into a Plan of Reorganization with its shareholders in which the following was effected: (i) on March 21, 2014, the Company’s Certificate of Incorporation was amended to allow for the issuance of 200,000,000 shares of the Company’s common stock; (ii) on March 24, 2014, each of the Company’s preferred shareholders converted their shares into common stock on a one for one basis, and (iii) on March 24, 2014, each of the Company’s shareholders surrendered their shares of the Company’s common stock in exchange for the pro-rata distribution of 36,000,000 newly issued shares of Company’s common stock, based on the percentage of the total shares of common stock held by the shareholder immediately prior to the exchange (the “Exchange”).
	All common stock and per share data for all periods presented in these financial statements have been restated to give effect to the Exchange.
	The Company is currently authorized to issue 21 Series A preferred shares at $1.00 par value per share with 1:1 conversion and voting rights. As of December 31, 2013, there were zero shares of Series A preferred share issued and outstanding and 20.59 shares of Series A preferred share to be issued.
	On October 7, 2013, the Company entered into an agreement to issue as compensation for services provided a total of 2.94 Series A Preferred shares with a market value of $24,998 to Douglas Leighton for financial consulting services. The market value of the shares approximated the fair market value of services received. These shares were recorded as Series A Preferred Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	On October 7, 2013, the Company entered into an agreement to issue 5.88 Series A Preferred Shares to Bass Point Capital, LLC in exchange for a $50,000 capital investment. These shares were recorded as Series A Preferred Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	On October 7, 2013, the Company entered into an agreement to issue 5.88 Series A Preferred Shares to WM18 Finance LTD in exchange for a $50,000 capital investment. These shares were recorded as Series A Preferred Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	On December 7, 2013, the Company entered into an agreement to issue 5.89 Series A Preferred Shares to Rother Investments, LLC in exchange for a $50,000 capital investment. These shares were recorded as Series A Preferred Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	The Company is currently authorized to issue 1,000 common shares at $1.00 par value per share. As of December 31, 2013, there were zero shares of common stock issued and outstanding, 25 shares of common stock to be issued. Additionally, the Company has issued options to acquire 72.06 shares of common stock to employees in exchange for services.
	On April 24, 2013, the Company approved the issuance of 15.25 shares of common stock to Isaac Dietrich to repay $17,053 short term borrowing from him. Service expense of $112,505 was recognized due to the fair value of the shares in excess of the value of the short term borrowing. These shares were recorded as Common Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	On April 24, 2013, the Company approved the issuance of 3.75 shares of common stock to Hyler Fortier in exchange for his services. The market value of the issued shares is $31,870 and is approximated to be the fair market value of the services received. These shares were recorded as Common Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	On April 24, 2013, the Company approved the issuance of 3.00 shares of common stock to Stewart Fortier in exchange for his services. The market value of the issued shares is $25,496 and is approximated to be the fair market value of the services received. These shares were recorded as Common Stock to be issued and subsequently issued on the closing date of January 1, 2014.
	On April 24, 2013, the Company approved the issuance of 3.00 shares of common stock to Tyler Knight in exchange for his services. The market value of the issued shares is $25,496 and is approximated to be the fair market value of the services received. These shares were recorded as Common Stock to be issued and subsequently issued on the closing date of January 1, 2014.
Quarterly Member	'
3. Capital Stock	'
	Note 3: Capital Stock
	On March 18, 2014, the Company entered into a Plan of Reorganization with its shareholders in which the following was effected: (i) on March 21, 2014, the Company’s Certificate of Incorporation was amended to allow for the issuance of 200,000,000 shares of the Company’s common stock; (ii) on March 24, 2014, each of the Company’s preferred shareholders converted their shares into common stock on a one for one basis, and (iii) on March 24, 2014, each of the Company’s shareholders surrendered their shares of the Company’s common stock in exchange for the pro-rata distribution of 36,000,000 newly issued shares of Company’s common stock, based on the percentage of the total shares of common stock held by the shareholder immediately prior to the exchange (the “Exchange”).
	The Company is currently authorized to issue 21 Series A preferred shares at $1.00 par value per share with 1:1 conversion and voting rights. As of December 31, 2013, there were zero shares of Series A preferred share issued and outstanding and 20.59 shares of Series A preferred share to be issued.
	The Company is currently authorized to issue 21 Series A preferred shares at $1.00 par value per share with 1:1 conversion and voting rights. As of March 31, 2014, there were zero shares of Series A preferred share issued and outstanding.
	The Company is currently authorized to issue 200,000,000 common shares at $0.001 par value per share. As of March 31, 2014, there were zero shares of common stock issued and outstanding, 38,059,000 shares of common stock to be issued. Additionally, the Company has issued options to acquire 72.06 shares (21,954,160 shares post-exchange) of common stock to employees in exchange for services.
	On January 1, 2014, the directors and officers exercised all of then outstanding 72.06 stock options and acquired 72.06 shares of common stock at $1 per share. These 72.06 shares of common stock were exchanged for 21,954,160 shares of common stock during the Exchange. As of March 31, 2014, the Company has not received $72.06 and it was recorded as common stock subscription receivable.
	On March 18, 2014, immediately prior to the exchange, the Company converted $4,358 accrued dividend from Series A preferred shares into 0.513 share of common stock, which was exchanged for 156,293 shares of common stock during the Exchange.
	On March 24, 2014, the Company issued 2,059,000 shares of common stock in exchange for $205,900 cash. As of March 31, 2014, $12,200 has not been received by the Company and was recorded as common stock subscription receivable.

4_Stock_Options

4. Stock Options	12 Months Ended
	Dec. 31, 2013
Other Liabilities Disclosure [Abstract]	'
4. Stock Options	'
	Note 4: Stock Options
	During the year ended December 31, 2013, the Company issued 72.06 stock options to directors and officers of the Company.  42.81 stock options were issued as part of the employment agreement with the Company’s President and CEO Isaac Dietrich.  The stock option allows Isaac Dietrich to purchase 42.81 shares of the Company’s common stock at $1.00 per share per each individual option. The options will vest through January 1, 2017. 9.0 stock options were issued as part of the employment agreement with the Company’s Chief Marketing Officer Tyler Knight.  The stock option allows Tyler Knight to purchase 9.0 shares of the Company’s common stock at $1.00 per share per each individual option. The options will vest through January 1, 2017.  9.0 stock options were issued as part of the employment agreement with the Company’s Chief Technology Officer Stewart Fortier.  The stock option allows Stewart Fortier to purchase 9.0 shares of the Company’s common stock at $1.00 per share per each individual option.  The options will vest through January 1, 2017. 11.25 stock options were issued as part of the employment agreement with the Company’s Chief Operations Officer Hyler Fortier.  The stock option allows Hyler Fortier to purchase 11.25 shares of the Company’s common stock at $1.00 per share per each individual option. The options will vest through January 1, 2017. The Company did not grant any registration rights with respect to any shares of common stock issuable upon exercise of the options.
	During the period ended December 31, 2013, the Company recorded an expense of $612,387 equal to the estimated fair value of the options at the date of grants. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 1.73% risk-free interest, 0% dividend yield, 200% volatility, and expected life of 7 years for Isaac Dietrich’s, Tyler Knight’s, Hyler Fortier’s and Stewart Fortier’s options.
	No other stock options have been issued or exercised.

4_Stock_Warrants_Quarterly

4. Stock Warrants - Quarterly (Quarterly Member)	9 Months Ended
	Dec. 31, 2013
Quarterly Member	'
4. Stock Warrants	'
	NOTE 4 – STOCK WARRANTS
	On March 24, 2014, the Company issued warrants to a third party for the purchase of 4,050,000 and 2,375,000 shares of common stock, at an exercise price of $0.001 and $0.4 per share, respectively. The warrants may be exercised any time after issuance through and including the third (3rd) anniversary of its original issuance. The Company recorded an expense of $555,598 equal to the estimated fair value of the warrants at the date of grants. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 0.75% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 3 years
	On March 24, 2014, in connection to the issuance of convertible debentures of $269,100 to certain investors, which are convertible into shares of the Company’s common stock at $0.1 per share, the Company granted to the same investors three−year warrants to purchase an aggregate of 1,345,500 shares of the Company’s common stock at $0.4 per share. The warrants may be exercised any time after the issuance through and including the third (3rd) anniversary of its original issuance. See Note 5 for further discussion.
	On March 24, 2014, in connection to the issuance of 2,059,000 shares of common stock, the Company granted to the same investors three−year warrants to purchase an aggregate of 1,029,500 shares of the Company’s common stock at $0.4 per share. The warrants may be exercised any time after the issuance through and including the third (3rd) anniversary of its original issuance. The warrants have a fair market value of $66,712. The fair market value was calculated using the Black-Scholes options pricing model, assuming approximately 0.75% risk-free interest, 0% dividend yield, 150% volatility, and expected life of 3 years
	Stock warrants outstanding and exercisable on March 31, 2014 are as follows:
		Exercise Price per Share	Shares Under warrants	Remaining Life in Years
	Outstanding
		$0.00	4,050,000	3
		$0.4	4,750,000	3
	Exercisable
		$0.00	4,050,000	3
		$0.4	4,750,000	3
	No other stock warrants have been issued or exercised during the three months ended March 31, 2014.

5_Fixed_Assets

5. Fixed Assets	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
5. Fixed Assets	'
	Note 5: Fixed Assets
	Fixed assets were comprised of the following as of December 31, 2013. Depreciation is calculated using the straight-line method over a 5 year period.
		31-Dec
	Cost:
	Computers		1,522
	Total		1,522
	Less: Accumulated depreciation		228
	Property and equipment, net	$	1,294

5_Convertible_Debentures_Quart

5. Convertible Debentures - Quarterly (Quarterly Member)	3 Months Ended
	Mar. 31, 2014
Quarterly Member	'
5. Convertible Debentures	'
	NOTE 5 – CONVERTIBLE DEBENTURES
	On March 24, 2014, the Company issued several convertible debentures to certain accredited investors. The total amount of the debentures is $269,100 and matures on March 24, 2016 with zero percent interest rate. The debentures are convertible into shares of the Company’s common stock at $0.1 per share. In addition, the Company granted to the same investors three−year warrants to purchase an aggregate of 1,345,500 shares of the Company’s common stock at $0.4 per share. As of March 31, 2014, $87,600 funds from the debentures have not been received by the Company and was recorded as debenture subscription receivable.
	The debentures were discounted in the amount of $131,705 due to the intrinsic value of the beneficial conversion option and relative fair value of the warrants. As of March 31, 2014, the aggregate carrying value of the debentures was $138,658, net of debt discounts of $132,968. The Company recorded amortization of debt discount in amount of $1,263 during the three months ended March 31, 2014.

6_Going_Concern_and_Uncertaint

6. Going Concern and Uncertainty	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
6. Going Concern and Uncertainty	'
	Note 6: Going Concern and Uncertainty
	The Company has suffered losses from operations since inception. In addition, the Company has yet to generate an internal cash flow from its business operations. These factors raise substantial doubt as to the ability of the Company to continue as a going concern.
	Management’s plans with regard to these matters encompass the following actions: 1) obtain funding from new investors to alleviate the Company’s working deficiency, and 2) implement a plan to generate sales. The Company’s continued existence is dependent upon its ability to translate its vast user base into sales. However, the outcome of management’s plans cannot be ascertained with any degree of certainty. The accompanying financial statements do not include any adjustments that might result from the outcome of these risks and uncertainties.

6_Fixed_Assets_Quarterly

6. Fixed Assets - Quarterly	12 Months Ended			3 Months Ended
	Dec. 31, 2013			Mar. 31, 2014
				Quarterly Member
6. Fixed Assets	'			'
	Note 5: Fixed Assets			Note 6: Fixed Assets
	Fixed assets were comprised of the following as of December 31, 2013. Depreciation is calculated using the straight-line method over a 5 year period.			Fixed assets were comprised of the following as of March 31, 2014 and December 31, 2013, respectively. Depreciation is calculated using the straight-line method over a 5 year period.
		31-Dec			31-Mar-14		31-Dec-13
	Cost:			Cost:
	Computers		1,522	Computers		5,571	1,522
	Total		1,522	Office equipment		2,182
	Less: Accumulated depreciation		228	Total		7,753	1,522
	Property and equipment, net	$	1,294	Less: Accumulated depreciation		460	228
				Property and equipment, net	$	7,293	1,294

7_Development_Stage_Company

7. Development Stage Company	9 Months Ended
	Dec. 31, 2013
Development Stage Enterprises [Abstract]	'
Note 7 Development Stage Company	'
	Note 7: Development Stage Company
	The Company is in the development stage as of December 31, 2013 and to date has had no significant operations. Recovery of the Company assets is dependent on future events, the outcome of which is indeterminable. In addition, successful completion of the Company’s development program and its transition, ultimately, to attaining profitable operations is dependent upon obtaining adequate financing to fulfill its development activities and achieving a level of sales adequate to support the Company’s cost structure.

7_Going_Concern_and_Uncertaint

7. Going Concern and Uncertainty - Quarterly	12 Months Ended	3 Months Ended
	Dec. 31, 2013	Mar. 31, 2014
		Quarterly Member
7. Going Concern and Uncertainty	'	'
	Note 6: Going Concern and Uncertainty	NOTE 7 – GOING CONCERN AND UNCERTAINTY
	The Company has suffered losses from operations since inception. In addition, the Company has yet to generate an internal cash flow from its business operations. These factors raise substantial doubt as to the ability of the Company to continue as a going concern.	The Company has suffered losses from operations since inception. In addition, the Company has yet to generate an internal cash flow from its business operations. These factors raise substantial doubt as to the ability of the Company to continue as a going concern.
	Management’s plans with regard to these matters encompass the following actions: 1) obtain funding from new investors to alleviate the Company’s working deficiency, and 2) implement a plan to generate sales. The Company’s continued existence is dependent upon its ability to translate its vast user base into sales. However, the outcome of management’s plans cannot be ascertained with any degree of certainty. The accompanying financial statements do not include any adjustments that might result from the outcome of these risks and uncertainties.	Management’s plans with regard to these matters encompass the following actions: 1) obtain funding from new investors to alleviate the Company’s working deficiency, and 2) implement a plan to generate sales. The Company’s continued existence is dependent upon its ability to translate its vast user base into sales. However, the outcome of management’s plans cannot be ascertained with any degree of certainty. The accompanying financial statements do not include any adjustments that might result from the outcome of these risks and uncertainties.

8_Subsequent_Events

8. Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
7. Subsequent Events	'
	Note 8: Subsequent Events
	In accordance with the vesting agreements of Isaac Dietrich, Tyler Knight, Hyler Fortier and Stewart Fortier, upon the closure of the Series A Preferred Capital Raise on January 1, 2014, acceleration of the vesting schedules occurred. This caused full ownership interest of 58.07 (fifty eight and seven hundredths) common stock shares to be issued to Isaac Dietrich, 15.00 (fifteen) common stock shares to be issued to Hyler Fortier, 12.00 (twelve) common stock shares to be issued to Stewart Fortier and 12.00 (twelve) common stock shares to be issued to Tyler Knight.
	On March 18, 2014, the Company entered into a Plan of Reorganization with its shareholders in which the following was effected: (i) on March 21, 2014, the Company’s Certificate of Incorporation was amended to allow for the issuance of 200,000,000 shares of the Company’s common stock; (ii) on March 24, 2014, each of the Company’s preferred shareholders converted their shares into common stock on a one for one basis, and (iii) on March 24, 2014, each of the Company’s shareholders surrendered their shares of the Company’s common stock in exchange for the pro-rata distribution of 36,000,000 newly issued shares of Company’s common stock, based on the percentage of the total shares of common stock held by the shareholder immediately prior to the exchange.
	The Company evaluated subsequent events through the date its financial statements were issued on March 18, 2014. The Company is in the development stage as of December 31, 2013 and to date has had no significant operations. Recovery of the Company assets is dependent on future events, the outcome of which is indeterminable. In addition, successful completion of the Company’s development program and its transition, ultimately, to attaining profitable operations is dependent upon obtaining adequate financing to fulfill its development activities and achieving a level of sales adequate to support the Company’s cost structure.

8_Development_Stage_Company_Qu

8. Development Stage Company - Quarterly	9 Months Ended	3 Months Ended
	Dec. 31, 2013	Mar. 31, 2014
		Quarterly Member
Note 8 Development Stage Company	'	'
	Note 7: Development Stage Company	The Company is in the development stage as of March 31, 2014 and to date has had no significant operations. Recovery of the Company assets is dependent on future events, the outcome of which is indeterminable. In addition, successful completion of the Company’s development program and its transition, ultimately, to attaining profitable operations is dependent upon obtaining adequate financing to fulfill its development activities and achieving a level of sales adequate to support the Company’s cost structure.
	The Company is in the development stage as of December 31, 2013 and to date has had no significant operations. Recovery of the Company assets is dependent on future events, the outcome of which is indeterminable. In addition, successful completion of the Company’s development program and its transition, ultimately, to attaining profitable operations is dependent upon obtaining adequate financing to fulfill its development activities and achieving a level of sales adequate to support the Company’s cost structure.

9_Subsequent_Events_Quarterly

9. Subsequent Events - Quarterly (Quarterly Member)	3 Months Ended
	Mar. 31, 2014
Quarterly Member	'
Subsequent Events	'
	On April 1, 2014, MassRoots received the outstanding $87,600 from the convertible debentures.
	On June 6, 2014, MassRoots established the 2014 Employee Incentive Plan (the “Plan”), which gave the Board of Directors the authority to allocate 4,000,000 shares of common stock to current and future MassRoots employees, directors, and consultants.
	On June 6, 2014, pursuant to the Plan, the Board of Directors granted Vincent "Tripp" Keber, III and Ean Seeb 250,000 shares and options to purchase 750,000 shares at a $0.10 strike price over a period of three years. Under the terms of the agreement, 250,000 options will begin vesting monthly for a period of one year on October 1, 2014; 250,000 options will begin vesting monthly the later of the company obtaining 830,000 users or October 1, 2015; 250,000 options will vest on the later of the Company obtaining 1,080,000 users or October 1, 2016.
	On June 6, 2014, pursuant to the Plan, the Board of Directors granted Sebastian Stant 250,000 shares and options to purchase 550,000 shares at a $0.10 strike price for his services as the Company's Lead Web Developer. Under the terms of the agreement, 250,000 options will vest upon the company obtaining 250,000 users; 150,000 options will vest upon the company obtaining 500,000 users; and 150,000 options will vest upon the company obtaining 750,000 users.
	On June 6, 2014, pursuant to the Plan, the Board of Directors granted Jesus Quintero 100,000 shares for his services as the Company's Chief Financial Officer.
	The Company evaluated subsequent events through the date its financial statements were issued on June 9, 2014.

1_Critical_Accounting_Policies1

1. Critical Accounting Policies and Estimates (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'The financial statements include the accounts of MassRoots, Inc. under the accrual basis of accounting.
Managements Use of Estimates	'The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business.
Deferred Taxes	'The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.
Cash and Cash Equivalents	'For purposes of the Statement of Cash Flows, the Company considers highly liquid investments with an original maturity of three months or less to be cash equivalents.
Revenue Recognition	'
	The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when services are realized or realizable and earned less estimated future doubtful accounts.
	The Company considers advertising revenue realized or realizable and earned when advertising services have been provided or delivered, the fees charged are fixed or determinable, the Company and its advertisers understand the specific nature and terms of the agreed upon transactions, and collectability is reasonably assured.
	The Company provides clients with individual advertising campaigns for their events, products and services. These campaigns typically last 1-2 weeks. Revenue from these campaigns are recognized upon the completion of the campaign.
	The Company is in the process of developing a self-service advertising platform that will enable clients to design an ad, select targeting options such as a user’s location and the ad will be delivered on the user’s smartphone or computer. These ads will be on a cost-per-impression basis that enables clients to pay the Company based on the number of times their ad is displayed to users. The Company will recognize revenue of the ads delivered on a cost-per-impression basis as soon as the ad has been displayed to its users.
Cost of Sales	'The Company’s policy is to recognize cost of sales in the same manner in conjunction with revenue recognition, when the costs are incurred. Cost of sales includes the costs directly attributable to revenue recognition. Selling, general and administrative expenses are charged to expense as incurred.
Comprehensive Income (Loss)	'The Company reports comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the periods covered in the financial statements.
Loss Per Share	'Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. Net loss per share is not presented because the Company has no shares issued at December 31, 2013.
Risk and Uncertainties	'The Company is subject to risks common to companies in the service industry, including, but not limited to, litigation, development of new technological innovations and dependence on key personnel.
Stock-Based Compensation	'
	The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.
Fair Value for Financial Assets and Financial Liabilities	'
	The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
	Level 1	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3	Pricing inputs that are generally observable inputs and not corroborated by market data.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expense and accrued payroll tax approximate their fair values because of the short maturity of these instruments.
	The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value on December 31, 2013 nor gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the for the period ended December 31, 2013.
Recent Accounting Pronouncements	'The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2014-05, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

1_Critical_Accounting_Policies2

1. Critical Accounting Policies and Estimates (Policies) - Quarterly	12 Months Ended		3 Months Ended
	Dec. 31, 2013		Mar. 31, 2014
			Quarterly Member
Basis of Presentation	'		'
			The financial statements include the accounts of MassRoots, Inc. under the accrual basis of accounting.
Managements Use of Estimates	'The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business.		'
			The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business.
Deferred Taxes	'The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.		'
			The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.
Cash and Cash Equivalents	'For purposes of the Statement of Cash Flows, the Company considers highly liquid investments with an original maturity of three months or less to be cash equivalents.		'
			For purposes of the Statement of Cash Flows, the Company considers highly liquid investments with an original maturity of three months or less to be cash equivalents.
Revenue Recognition	'		'
	The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when services are realized or realizable and earned less estimated future doubtful accounts.		The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when services are realized or realizable and earned less estimated future doubtful accounts.
	The Company considers advertising revenue realized or realizable and earned when advertising services have been provided or delivered, the fees charged are fixed or determinable, the Company and its advertisers understand the specific nature and terms of the agreed upon transactions, and collectability is reasonably assured.
	The Company provides clients with individual advertising campaigns for their events, products and services. These campaigns typically last 1-2 weeks. Revenue from these campaigns are recognized upon the completion of the campaign.		The Company considers advertising revenue realized or realizable and earned when advertising services have been provided or delivered, the fees charged are fixed or determinable, the Company and its advertisers understand the specific nature and terms of the agreed upon transactions, and collectibility is reasonably assured.
	The Company is in the process of developing a self-service advertising platform that will enable clients to design an ad, select targeting options such as a user’s location and the ad will be delivered on the user’s smartphone or computer. These ads will be on a cost-per-impression basis that enables clients to pay the Company based on the number of times their ad is displayed to users. The Company will recognize revenue of the ads delivered on a cost-per-impression basis as soon as the ad has been displayed to its users.
			The Company provides clients with individual advertising campaigns for their events, products and services. These campaigns typically last 1-2 weeks. Revenue from these campaigns are recognized upon the completion of the campaign.
			The Company is in the process of developing a self-service advertising platform that will enable clients to design an ad, select targeting options such as a user’s location and the ad will be delivered on the user’s smartphone or computer. These ads will be on a cost-per-impression basis that enables clients to pay the Company based on the number of times their ad is displayed to users. The Company will recognize revenue of the ads delivered on a cost-per-impression basis as soon as the ad has been displayed to its users.
			MassRoots’ secondary source of income is merchandise sales. The objective with the sales is not to generate large profit margins, but to help offset the cost of marketing. Each t-shirt, sticker and jar MassRoots sells will likely lead to more downloads and active users.
Cost of Sales	'The Company’s policy is to recognize cost of sales in the same manner in conjunction with revenue recognition, when the costs are incurred. Cost of sales includes the costs directly attributable to revenue recognition. Selling, general and administrative expenses are charged to expense as incurred.		'
			The Company’s policy is to recognize cost of sales in the same manner in conjunction with revenue recognition, when the costs are incurred. Cost of sales includes the costs directly attributable to revenue recognition. Selling, general and administrative expenses are charged to expense as incurred.
Comprehensive Income (Loss)	'The Company reports comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the periods covered in the financial statements.		'
			The Company reports comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements. There were no items of comprehensive income (loss) applicable to the Company during the periods covered in the financial statements.
Loss Per Share	'Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. Net loss per share is not presented because the Company has no shares issued at December 31, 2013.		'
			Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. Net loss per share is not presented because the Company has no shares issued at March 31, 2014.
Risk and Uncertainties	'		'
			The Company is subject to risks common to companies in the service industry, including, but not limited to, litigation, development of new technological innovations and dependence on key personnel.
Convertible Debentures	'		'
			If the conversion features of conventional convertible debt provides for a rate of conversion that is below market value at issuance, this feature is characterized as a beneficial conversion feature (“BCF”). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 “Debt with Conversion and Other Options.” In those circumstances, the convertible debt is recorded net of the discount related to the BCF, and the Company amortizes the discount to interest expense, over the life of the debt using the effective interest method.
Stock-Based Compensation	'		'
	The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.		The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.
Fair Value for Financial Assets and Financial Liabilities	'		'
	The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:		The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
	Level 1	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.	Level 1	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.	Level 2	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3	Pricing inputs that are generally observable inputs and not corroborated by market data.	Level 3	Pricing inputs that are generally observable inputs and not corroborated by market data.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expense and accrued payroll tax approximate their fair values because of the short maturity of these instruments.
	The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value on December 31, 2013 nor gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the for the period ended December 31, 2013.		The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expense and accrued payroll tax approximate their fair values because of the short maturity of these instruments.
			The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value on March 31, 2014, nor gains or losses are reported in the statements of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the period ended March 31, 2014.
Recent Accounting Pronouncements	'The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2014-05, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.		'
			The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2014-05, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

2_Income_Taxes_Tables

2. Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Total Deferred Tax Asset	'
	Total Deferred Tax Asset	$	29,240
	Valuation Allowance		(29,240	)
	Net Deferred Tax Asset		—
Reconciliation of Income Taxes	'
			2013
	Income tax computed at the Federal statutory rate		34	%
	State income tax, net of Federal tax benefit		0	%
	Total		34	%
	Valuation allowance		-34	%
	Total deferred tax asset		0	%

2_Income_Taxes_Tables_Quarterl

2. Income Taxes (Tables) - Quarterly	12 Months Ended				3 Months Ended
	Dec. 31, 2013				Mar. 31, 2014
					Quarterly Member
Total Deferred Tax Asset	'				'
	Total Deferred Tax Asset	$	29,240		Total Deferred Tax Asset	$	72,000
	Valuation Allowance		(29,240	)	Valuation Allowance		(72,000	)
	Net Deferred Tax Asset		—		Net Deferred Tax Asset		—
Reconciliation of Income Taxes	'				'
			2013				2014
	Income tax computed at the Federal statutory rate		34	%	Income tax computed at the Federal statutory rate		34	%
	State income tax, net of Federal tax benefit		0	%	State income tax, net of Federal tax benefit		0	%
	Total		34	%	Total		34	%
	Valuation allowance		-34	%	Valuation allowance		-34	%
	Total deferred tax asset		0	%	Total deferred tax asset		0	%

4_Stock_Warrants_Tables_Quarte

4. Stock Warrants (Tables) - Quarterly (Quarterly Member)	9 Months Ended
	Dec. 31, 2013
Quarterly Member	'
Stock Warrants Outstanding and Exercisable	'
	Stock warrants outstanding and exercisable on March 31, 2014 are as follows:
		Exercise Price per Share	Shares Under warrants	Remaining Life in Years
	Outstanding
		$0.00	4,050,000	3
		$0.4	4,750,000	3
	Exercisable
		$0.00	4,050,000	3
		$0.4	4,750,000	3

5_Fixed_Assets_Tables

5. Fixed Assets (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Fixed Assets	'
		31-Dec
	Cost:
	Computers		1,522
	Total		1,522
	Less: Accumulated depreciation		228
	Property and equipment, net	$	1,294

6_Fixed_Assets_Tables_Quarterl

6. Fixed Assets (Tables) - Quarterly	3 Months Ended			12 Months Ended
	Mar. 31, 2014			Dec. 31, 2013
Fixed Assets	'			'
					31-Dec
				Cost:
				Computers		1,522
				Total		1,522
				Less: Accumulated depreciation		228
				Property and equipment, net	$	1,294
Quarterly Member	'			'
Fixed Assets	'			'
		March 31,2014			31-Dec
	Cost:			Cost:
	Computers		5,571	Computers		1,522
	Office Equipment		2,182	Total		1,522
	Total		7,753	Less: Accumulated depreciation		228
	Less: Accumulated depreciation60		460	Property and equipment, net	$	1,294
	Property and equipment, net	$	7,293

2_Income_Taxes_Total_Deferred_

2. Income Taxes - Total Deferred Tax Asset (Details) (USD $)	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Total Deferred Tax Asset	$29,240
Valuation Allowance	-29,240
Net Deferred Tax Asset	'

2_Income_Taxes_Reconciliation_

2. Income Taxes - Reconciliation of Income Taxes (Details)	9 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income tax computed at the Federal statutory rate	34.00%
State income tax, net of Federal tax benefit	0.00%
Total	34.00%
Valuation allowance	-34.00%
Total deferred tax asset	0.00%

2_Income_Taxes_Reconciliation_1

2. Income Taxes - Reconciliation of Income Taxes (Details) - Quarterly	9 Months Ended
	Dec. 31, 2013
Income tax computed at the Federal statutory rate	34.00%
State income tax, net of Federal tax benefit	0.00%
Total	34.00%
Valuation allowance	-34.00%
Total deferred tax asset	0.00%
Quarterly Member	'
Income tax computed at the Federal statutory rate	34.00%
State income tax, net of Federal tax benefit	0.00%
Total	34.00%
Valuation allowance	-34.00%
Total deferred tax asset	0.00%

2_Income_Taxes_Details_Narrati

2. Income Taxes (Details Narrative) (USD $)	9 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Increase in Valuation Allowance	$29,240
Net Operating Loss Carry Forward	$86,000

2_Income_Taxes_Total_Deferred_1

2. Income Taxes - Total Deferred Tax Asset (Details) - Quarterly (USD $)	Dec. 31, 2013
Total Deferred Tax Asset	$29,240
Valuation Allowance	-29,240
Net Deferred Tax Asset	'
Quarterly Member	'
Total Deferred Tax Asset	29,240
Valuation Allowance	-29,240
Net Deferred Tax Asset	'

3_Capital_Stock_Details_Narrat

3. Capital Stock (Details Narrative) (USD $)	Mar. 18, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
			Douglas Leighton	Bass Point Capital LLC	WM18 Finance	Rother Investments	Isaac Dietrich	Hyler Fortier	Stewart Fortier	Tyler Knight
Preferred Stock, Par Value	'	$1	'	'	'	'	'	'	'	'
Preferred Stock, Shares Authorized	'	21	'	'	'	'	'	'	'	'
Preferred Stock, Shares Issued	'	0	'	'	'	'	'	'	'	'
Preferred Stock, Shares Outstanding	'	0	'	'	'	'	'	'	'	'
Preferred Stock, Shares to be Issued	'	20.59	'	'	'	'	'	'	'	'
Stock Issued for Services, Shares	'	'	2.94	'	'	'	'	3.75	3	3
Stock Issued for Services, Value	'	'	$24,998	'	'	'	'	$31,870	$25,496	$25,496
Stock Issued for Investment, Shares	'	'	'	5.88	5.88	5.89	'	'	'	'
Stock Issued for Investment, Value	'	'	'	50,000	50,000	50,000	'	'	'	'
Common Stock, Par Value	$0.00	$1	'	'	'	'	'	'	'	'
Common Stock, Shares Authorized	200,000,000	1,000	'	'	'	'	'	'	'	'
Common Stock, Shares Issued	36,000,000	0	'	'	'	'	'	'	'	'
Common Stock, Shares Outstanding	'	0	'	'	'	'	'	'	'	'
Stock issued for repayment of short term borrowing and services, Shares	'	'	'	'	'	'	15.25	'	'	'
Stock issued for repayment of short term borrowing and services, Value	'	'	'	'	'	'	17,053	'	'	'
Service Expense	'	'	'	'	'	'	$112,505	'	'	'

3_Capital_Stock_Details_Narrat1

3. Capital Stock (Details Narrative) - Quarterly (USD $)	Mar. 18, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013
			Quarterly Member	Quarterly Member
Preferred Stock, Par Value	'	$1	'	$1
Preferred Stock, Shares Authorized	'	21	'	21
Preferred Stock, Shares Issued	'	0	'	0
Preferred Stock, Shares Outstanding	'	0	'	0
Common Stock, Shares to be Issued	'	20.59	'	'
Number of Shares Post Conversion	'	'	'	'
Series A Preferred Accrued Dividend	'	'	($4,358)	'
Common Stock, Par Value	$0.00	$1	'	$1
Common Stock, Shares Authorized	200,000,000	1,000	'	1,000
Common Stock, Shares Issued	36,000,000	0	'	0
Common Stock, Shares Outstanding	'	0	'	0
Common stock Issued for Cash Shares	'	'	'	'
Proceeds from Sale of Stock	'	'	$193,700	'

4_Stock_Options_Details_Narrat

4. Stock Options (Details Narrative) (USD $)	9 Months Ended
	Dec. 31, 2013
Stock Options Issued	72.06
Isaac Dietrich	'
Stock Options Issued	42.81
Shares Able to Be Purchased Upon Conversion of Option	42.81
Price Per Share	1
Tyler Knight	'
Stock Options Issued	9
Shares Able to Be Purchased Upon Conversion of Option	9
Price Per Share	1
Stewart Fortier	'
Stock Options Issued	9
Shares Able to Be Purchased Upon Conversion of Option	9
Price Per Share	1
Hyler Fortier	'
Stock Options Issued	11.25
Shares Able to Be Purchased Upon Conversion of Option	11.25
Price Per Share	1

4_Stock_Warrants_Stock_Warrant

4. Stock Warrants - Stock Warrants Outstanding and Exercisable (Details) - Quarterly (Quarterly Member, USD $)	Mar. 31, 2014
Price Per Share	$0.40
Warrants Outstanding Price 1	'
Price Per Share	$0.00
Shares Under Warrants	4,050,000
Remaining Life in Years	3
Warrants Outstanding Price 2	'
Price Per Share	$0.40
Shares Under Warrants	4,750,000
Remaining Life in Years	3
Warrants Exercisable Price 1	'
Price Per Share	$0.00
Shares Under Warrants	4,050,000
Remaining Life in Years	3
Warrants Exercisable Price 2	'
Price Per Share	$0.40
Shares Under Warrants	4,750,000
Remaining Life in Years	3

5_Fixed_Assets_Fixed_Assets_De

5. Fixed Assets - Fixed Assets (Details) (USD $)	Dec. 31, 2013
Total	$1,522
Less: Accumulated depreciation	228
Property and equipment, net	1,294
Computers	'
Total	$1,522

5_Fixed_Assets_Fixed_Assets_De1

5. Fixed Assets - Fixed Assets (Details) - Quarterly (USD $)	Mar. 31, 2014	Dec. 31, 2013
Less: Accumulated depreciation	'	$228
Property and equipment, net	'	1,294
Quarterly Member	'	'
Less: Accumulated depreciation	$460	$228

5_Convertible_Debentures_Detai

5. Convertible Debentures (Details Narrative) - Quarterly (Quarterly Member, USD $)	3 Months Ended	11 Months Ended	36 Months Ended
	Mar. 31, 2014	Mar. 31, 2014	Mar. 24, 2017
Total Amount of Debentures	$269,100	$269,100	'
Interest Rate on Debentures	0.00%	0.00%	'
Convertible Conversion Per SharePrice	$0.40	$0.40	'
Warrant Term	'	'	'3 years
Warrants Granted Shares	'	'	1,345,500
Debenture Subscription Receivable	87,600	87,600	'
Debenture Discount Amount	131,705	'	'
Aggregate Carrying Value of Debentures	138,658	138,658	'
Debt Discounts Net	132,968	132,968	'
Amortization of Debt Discounts	$1,263	$1,263	'
Convertible Debenture Per Share Price One	'	'	'
Convertible Conversion Per SharePrice	$0.10	$0.10	'

7_Subsequent_Events_Details_Na

7. Subsequent Events (Details Narrative)	9 Months Ended
	Dec. 31, 2013
Isaac Dietrich	'
Common Stock, Shares Issued	58.07
Hyler Fortier	'
Common Stock, Shares Issued	15
Stewart Fortier	'
Common Stock, Shares Issued	12
Tyler Knight	'
Common Stock, Shares Issued	12

9_Subsequent_Events_Details_Na

9. Subsequent Events (Details Narrative) - Quarterly (Quarterly Member, USD $)

3 Months Ended

3 Months Ended

Mar. 31, 2014

Jun. 06, 2014

Dec. 31, 2013

Apr. 23, 2013

Jun. 06, 2014

Oct. 01, 2016

Oct. 01, 2015

Oct. 01, 2014

Oct. 01, 2016

Oct. 01, 2015

Oct. 01, 2014

Jun. 30, 2014

Jun. 06, 2014

Jun. 06, 2014

Sebastian Stant

Vicent "Tripp" Keber

Vicent "Tripp" Keber

Vicent "Tripp" Keber

Ean Seeb

Ean Seeb

Ean Seeb

Jesus Quintero

Vicent "Tripp" Keber

Ean Seeb

Employee Incentive Plan Authorized Shares

'

4,000,000

'

'

'

'

'

'

'

'

'

'

'

'

Shares Issued

'

'

'

'

250,000

'

'

'

'

'

'

'

250,000

250,000

Stock Options Issued

'

'

'

'

550,000

'

'

'

'

'

'

'

750,000

750,000

Strike Price

'

'

'

'

$0.10

'

'

'

'

'

'

'

$0.10

$0.10

Vesting Schedule Shares

'

'

'

'

'

250,000

250

250,000

250,000

250,000

250,000

'

'

'

Number Of Users Required for Early Vesting

'

'

'

'

'

1,080,000

830,000

'

1,080,000

830,000

'

'

'

'

Number of Users Required for Vesting

'Under the terms of the agreement, 250,000 options will vest upon the company obtaining 250,000 users; 150,000 options will vest upon the company obtaining 500,000 users; and 150,000 options will vest upon the company obtaining 750,000 users.

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares issued for Services

'

'

'

'

'

'

'

'

'

'

'

100,000

'

'

Funds received from convertible debentures

$87,600

'

'

'

'

'

'

'

'

'

'

'

'

'