Next Generation Management (NGMC) 10-K/A 30 Jun 14 2012 FY Annual report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2012	Apr. 11, 2013	Jun. 30, 2012
Document and Entity Information [Abstract]	'	'	'
Entity Registrant Name	'NEXT GENERATION MANAGEMENT CORP.	'	'
Entity Central Index Key	'0000356292	'	'
Trading Symbol	'ngmc	'	'
Amendment Flag	'true	'	'
Amendment Description	'	'	'
	EXPLANATORY NOTE
	This Amendment No. 1 to our Annual Report on Form 10-K/A (the Form 10-K/A) amends the Annual Report on Form 10-K for the year ended December 31, 2012, as originally filed with the Securities and Exchange Commission (the SEC) on April 22, 2013 (the “Original Form 10-K”). .
	There are no changes to the disclosures in the Original Form 10-K, except that this Form 10-K/A (i) amends and restates, in their entirety, Item 8 Financial Statements and Supplementary Data and (ii) amends Item 15 Exhibits and Financial Statement Schedules to reflect that certain exhibits have been filed with the Original Form 10-K. This Form 10-K/A continues to speak as of the date of the Original Form 10-K, and we have not updated the disclosure herein to reflect any events that occurred at a later date.
Current Fiscal Year End Date	'--12-31	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-12	'	'
Document Fiscal Year Focus	'2012	'	'
Document Fiscal Period Focus	'FY	'	'
Entity Well-Known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock, Shares Outstanding	'	113,853,237	'
Entity Public Float	'	'	$846,331

Consolidated_Balance_SheetsRes

Consolidated Balance Sheets-Restated (USD $)	Dec. 31, 2012	Dec. 31, 2011
CURRENT ASSETS:	'	'
Cash and cash equivalents	$528	$7,618
Note receivable and advances-related party	'	203,315
Prepaid expenses	'	12,460
Total current assets	528	223,393
OIL & GAS PROPERTIES(FULL COST METHOD):	'	'
Evaluated	71,000	71,000
Mineral rights	14,930	18,455
Gross oil & natural gas properties	85,930	89,455
TOTAL ASSETS	86,458	312,848
CURRENT LIABILITIES:	'	'
Accounts payable	119,258	108,144
Accrued expenses	52,238	91,097
Cash overdraft	'	'
Net assets available for disposal	'	'
Accrued interest payable	33,813	9,876
Beneficial conversion feature	106,071	101,561
Note Payable	30,000	'
Convertible notes payable, net of debt discount of $41,112 and $22,055	150,000	196,888
Total current liabilities	491,380	507,566
LONG TERM LIABILITIES:	'	'
Due to related party	40,000	'
Total long term liabilities	40,000	0
Total liabilities	531,380	507,566
STOCKHOLDERS' EQUITY:	'	'
Common stock, $0.001 par value, 500,000,000 shares authorized for 2012 and $.01 par value,50,00,0000 shares authorized for 2011, 113,853,237and 32,519,433 issued and outstanding	113,853	325,194
Stock subscription receivable	'	-62,135
Additional paid in capital	13,482,569	11,863,261
Accumulated deficit	-14,041,344	-12,321,038
Total stockholders' equity (deficit)	-444,922	-194,718
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	86,458	312,848
Series A Preferred Stock	'	'
STOCKHOLDERS' EQUITY:	'	'
Preferred Stock, Value	'	'
Series B Preferred Stock	'	'
STOCKHOLDERS' EQUITY:	'	'
Preferred Stock, Value	'	'

Consolidated_Balance_SheetsRes1

Consolidated Balance Sheets-Restated (Parenthetical) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Discount on convertible notes payable	$41,112	$22,055
Common stock, par value (in dollars per share)	$0.00	$0.01
Common stock, shares authorized	500,000,000	50,000,000
Common stock, shares issued	113,853,237	32,519,433
Common stock, shares outstanding	113,853,237	32,519,433
Series A Preferred Stock	'	'
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series B Preferred Stock	'	'
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated_Statements_of_Ope

Consolidated Statements of Operations-Restated (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Income Statement [Abstract]	'	'
REVENUES:	$2,274	'
OPERATING EXPENSES:	'	'
General and administrative	1,558,054	681,989
Total operating expenses	1,558,054	681,989
Loss from operations	-1,555,780	-681,989
OTHER INCOME AND EXPENSES:	'	'
Other income	'	6,000
Gain (Loss) on beneficial conversion	-47,050	34,648
Loss on conversion	-44,871	'
Interest expense	-31,492	-25,351
Loan fees	'	-85,880
Amortization of debt discount	-41,113	-74,833
Loss on sale of mineral rights	'	-3,888
Total other income and expenses	-164,526	-149,304
Loss before discontinued operations	-1,720,306	-831,293
Loss from discontinued operations	'	-67,178
Loss applicable to common shareholders	($1,720,306)	($898,471)
Basic loss per common share	($0.04)	($0.05)
Weighted average common shares	39,680,134	17,332,447
Diluted loss per common share	'	'
Fully diluted common shares	58,048,831	24,124,709

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity-Restated (USD $)	Total	Common Stock	Stock Sub. Rec	Additional Paid In Capital	Accum. Deficit
Beginning Balance at Dec. 31, 2010	($1,637,429)	$109,694	($60,000)	$9,735,444	($11,422,567)
Beginning Balance, Shares at Dec. 31, 2010	'	10,969,433	'	'	'
Stock issued for accrued expenses and bonus	600,000	100,000	'	500,000	'
Shares issued for accrued expenses and bonus, Shares	'	10,000,000	'	'	'
Shares issued for upon option exercises	172,965	8,000	-47,135	212,100	'
Shares issued for upon option exercises, Shares	800,000	800,000	'	'	'
Shares issued to consultants	172,000	6,000	'	166,000	'
Shares issued to consultants, Shares	'	600,000	'	'	'
Stock options issued	126,590	'	'	126,590	'
Gain on disposal of subsidiary	464,207	'	'	464,207	'
Shares issued for loan extension	12,000	1,500	'	10,500	'
Shares issued for loan extension, Shares	'	150,000	'	'	'
Paid on stock subscriptions receivable	5,000	'	5,000	'	'
Charge-off of stock subscriptions receivable	40,000	'	40,000	'	'
Cancellation of debts by related parties	60,420	'	'	60,420	'
Debt discount on convertible debt	88,000	'	'	88,000	'
Shares issued for payment of notes payable	600,000	100,000	'	500,000	'
Shares issued for payment of notes payable, Shares	'	10,000,000	'	'	'
Net (loss)	-898,471	'	'	'	-898,471
Balance at Dec. 31, 2011	-194,718	325,194	-62,135	11,863,261	-12,417,846
Balance, Shares at Dec. 31, 2011	'	32,519,433	'	'	'
Stock issued for accrued expenses and bonus	1,225,000	70,000	'	1,155,000	'
Shares issued for accrued expenses and bonus, Shares	'	70,000,000	'	'	'
Shares issued for upon option exercises	62,967	13,338	'	49,629	'
Shares issued for upon option exercises, Shares	'	1,333,804	'	'	'
Shares issued for settlement of notes payable	120,000	10,000	'	110,000	'
Shares issued for settlement of notes payable, Shares	'	10,000,000	'	'	'
Adjustment for change of Par Value	'	-304,679	'	304,679	'
Charge-off of stock subscriptions receivable	62,135	'	62,135	'	'
Net (loss)	-1,720,306	'	'	'	-1,720,306
Balance at Dec. 31, 2012	($444,922)	$113,853	'	$13,482,569	($14,041,344)
Balance, Shares at Dec. 31, 2012	'	113,853,237	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows-Restated (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net (loss)	($1,720,306)	($898,471)
Adjustments to reconcile net income to net cash Provided by operating activities:	'	'
Loss on disposal of assets	'	3,888
Loss (gain) on Beneficial Conversion	47,050	-34,648
Loss on conversion	44,871	'
Bad Debt	265,450	'
Stock issued for services & accrued expenses	1,225,000	172,000
Stock issued for loan fee	'	12,000
Stock issued for accrued wages	'	600,000
Loan fee for convertible debt	'	73,880
Cancellation of indebtedness	'	60,420
Cancellation of stock subscription	'	40,000
Shares issued for other expenses	7,555	'
Issuance of stock options	'	126,590
Depreciation and amortization	41,113	74,833
Decrease (increase) in assets	'	'
Prepaid expenses and other current assets	12,460	20,070
Accrued interest receivable - related party	'	-7,520
Net assets for disposal	'	'
Increase (decrease) in liabilities	'	'
Accounts payable	11,115	-6,357
Accrued expenses	-38,859	-443,198
Accrued interest payable	23,936	4,813
Accrued interest payable - related party	'	-30,772
Cash overdraft	'	-93
Beneficial conversion	'	51,561
Net cash flows provided (used) by operating activities	-80,615	-181,004
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Investment in notes receivable - related party	'	'
Sale of mineral rights	'	7,926
Investment in royalty interest	3,525	-30,269
Net cash flows provided (used) by investing activities	3,525	-77,343
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Note payable	30,000	'
Convertible notes payable	'	88,000
Related Party Advances	40,000	'
Exercise of stock options	'	172,965
Payment on stock subscription receivable	'	5,000
Net cash flows provided (used) by financing activities	70,000	265,965
NET (DECREASE) IN CASH	-7,090	7,618
CASH, BEGINNING OF PERIOD	7,618	'
CASH, END OF PERIOD	528	7,618
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'
Cash paid during the period for interest	'	'
SUPPLEMENTAL DISCLOSURE OF NONCASH TRANSACTIONS:	'	'
Shares issued for accrued wages	'	600,000
Shares issued for debt	'	600,000
Shares issued for consulting fees	'	172,000
Shares issued for services & accrued expenses	1,225,000	'
Shares issued for loan extension	'	12,000
Loan fee for convertible debt	'	73,880
Cancellation of indebtedness	'	60,420
Issuance of stock options	'	$126,590

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2012
Summary of Significant Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Nature of Business:
	Next Generation Management Corp was incorporated in the State of Nevada in November 1980 as Micro Tech Industries, with an official name change to Next Generation Media Corp in April 1997, an official name change to Next Generation Energy Corp in July 2010, and official name change to Next Generation Management Corp in June 2014. The Company is an independent oil and natural gas company engaged in the exploration, development, and production of predominantly natural gas properties located onshore in the United States.
	Property, Plant and Equipment:
	Property, plant and equipment are stated at cost.  The company uses the straight line method in computing depreciation for financial statement purposes.
	Expenditures for repairs and maintenance are charged to income, and renewals and replacements are capitalized.  When assets are retired or otherwise disposed of, the cost of the assets and the related accumulated depreciation are removed from the accounts.
	Estimated useful lives are as follows:
	Furniture, Fixtures and Equipment	7-10 years
	Leasehold Improvements	10 years
	Vehicles	5 years
	Computers & Software	5 years
	Software Development	5 years
	Buildings	40 years
	The Company did not record any depreciation expense for 2012 or 2011.
	Advertising Expense:
	The Company expenses the cost of advertising and promotions as incurred.  The Company incurred no advertising costs in the years ended December 31, 2012 and 2011.
	Revenue Recognition:
	The Company recognizes revenue in accordance with Accounting Standards Codification subtopic 605-10, Revenue Recognition (“ASC 605-10”). ASC 605-10 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required.
	ASC 605-10 incorporates Accounting Standards Codification subtopic 605-25, Multiple-Element Arraignments (“ASC 605-25”). ASC 605-25 addresses accounting for arrangements that may involve the delivery or performance of multiple products, services and/or rights to use assets. The effect of implementing ASC 605-25 on the Company’s financial position and results of operations was not significant.
	Impairment of Long-Lived Assets:
	The Company has adopted Accounting Standards Codification subtopic 360-10, Property, plant and equipment (“ASC 360-10”). The Statement requires that long-lived assets and certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. Should impairment in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or the fair value less costs to sell. The Based on management’s review of its assets no impairment was recognizedin 2012 or 2011
	Comprehensive Income:
	The Company adopted Accounting Standards Codification subtopic 220-10, Comprehensive Income (“ASC 220-10”) which establishes standards for the reporting and displaying of comprehensive income and its components. Comprehensive income is defined as the change in equity of a business during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. The Company does not have any items of comprehensive income in any of the periods presented.
	Segment Information:
	The Company adopted Accounting Standards Codification subtopic 280-10, Segment Reporting - Overall - Disclosure ("ASC 280-10") which establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders.  ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision making group, in making decisions on how to allocate resources and assess performance.
	Stock Based Compensation:
	Effective for the year beginning January 1, 2006, the Company has adopted Accounting Standards Codification subtopic 718-10, Compensation (“ASC 718-10”). The Company made no employee stock-based compensation grants before December 31, 2005 and therefore has no unrecognized stock compensation related liabilities or expense unvested or vested prior to 2006. Stock-based compensation expense recognized under ASC 718-10 for the years ended December 31, 2012 and 2011 was $1,070,056 and $0, respectively.
	Liquidity:
	As shown in the accompanying financial statements, the Company recorded a net (loss) of ($1,720,306) and ($898,471) during the year ended December 31, 2012 and 2011, respectively. The Company's total liabilities exceeded its total assets by $444,922 as of December 31, 2012.
	Concentration of Credit Risk:
	Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash, cash equivalents and trade receivables.  The Company places its cash and temporary cash investments with high credit quality institutions.  At times, such investments may be in excess of the FDIC insurance limit.
	Use of Estimates:
	The preparation of the financial statement in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities, if any, at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the respective reporting periods. The Company bases its estimates and judgments on historical experience and on various other assumptions and information that are believed to be reasonable under the circumstances. Estimates and assumptions about future events and their effects cannot be perceived with certainty and, accordingly, these estimates may change as new events occur, as more experience is acquired, as additional information is obtained and as the Company’s operating environment changes. Actual results may differ from the estimates and assumptions used in the preparation of the Company’s condensed consolidated financial statements.
	The Company’s most significant areas of estimation and assumption are:
		·	Estimation of future cash flows used to assess the recoverability of long-lived assets
		·	Estimation of the net deferred income tax asset valuation allowance
		·	Determination of the appropriate assumptions to use to estimate the fair value of stock-based compensation for purposes of recording stock-based compensation
	Gas and Oil Properties:
	The Company will follow the full cost method of accounting for the exploration, development, and acquisition of gas and oil reserves. Under this method, all such costs (productive and nonproductive) including salaries, benefits, and other internal costs directly attributable to these activities are capitalized and amortized on an aggregate basis over the estimated lives of the properties using the units-of-production method. The Company excludes all costs of unevaluated properties from immediate amortization. The Company’s unamortized costs of natural gas and oil properties are limited to the sum of the future net revenues attributable to proved natural gas and oil reserves discounted at 10 percent plus the lower of cost or market value of any unproved properties. If the Company’s unamortized costs in natural gas and oil properties exceed this ceiling amount, a provision for additional depreciation, depletion and amortization is required. Decreases in market prices, as well as changes in production rates, levels of reserves, and the evaluation of costs excluded from amortization, could result in future ceiling test impairments.
	Asset Retirement Obligations:
	Accounting Standards Codification 410, Asset retirement and environmental obligations (“ASC 410”) was adopted by the Company. ASC 410 requires that the fair value of a liability for an asset retirement obligation be recognized in the period in which it is incurred if a reasonable estimate of fair value can be made, and that the associated asset retirement costs be capitalized as part of the carrying amount of the long-lived asset. The Company has an option to purchase natural gas and oil properties which may require expenditures to plug and abandon the wells when reserves in the wells are depleted. These expenditures under ASC 410 will be recorded in the period the liability is incurred (at the time the wells are drilled or acquired).
	Amortization:
	Oil and gas producing property costs are amortized using the unit of production method.  The Company did not record any amortization expense in the twelve months ended December 31, 2012.
	Research and Development:
	The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. The Company did not incur expenditures on research and product development for the years ended December 31, 2012 and 2011.
	Income Taxes:
	The Company follows Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse.
	Income tax returns for years subsequent to 2009 are subject to audit by the various tax authorities.
	Risks and Uncertainties:
	The Company at times may have cash deposits in excess of federally insured limits.
	Earnings Per Common Share:
	The Company calculates its earnings per share pursuant to Statement of Financial Accounting Standards No. 128, "Earnings per Share" ("SFAS No. 128").  Under SFAS No. 128, basic earnings per share are computed by dividing reported earnings available to common stockholders by weighted average shares outstanding.  Diluted earnings per share reflects the potential dilution assuming the issuance of common shares for all potential dilative common shares outstanding during the period.  The Company had 800,000 options issued and outstanding as of December 31, 2012 to purchase stock at a weighted average exercise price of $0.30.
	Principles of Consolidation:
	The accompanying consolidated financial statements include the accounts of the parent company, Next Generation Management Corp and its subsidiary Next Generation Royalties, LLC for the year ended December 31, 2012 and 2011.  All inter-company balances and transactions have been eliminated in consolidation.
	New Accounting Pronouncements:
	The Company did not adopt any new accounting standards that had a material impact on the financial statements.

Notes_Payable

Notes Payable	12 Months Ended
	Dec. 31, 2012
Notes Payable [Abstract]	'
NOTES PAYABLE	'
	NOTE 2 – NOTES PAYABLE
	Notes payable at December 31, 2012 and 2011 consists of the following:
			2012		2011
	Note payable-Forge, LLC, bearing interest at 18.00% per annum, the loan is payable at maturity in July 2012 plus accrued interest. (2)		$	150,000	$	150,000
	Note payable – Asher Enterprises, bearing interest at 8.00% per annum, all principle and accrued interest is payable at maturity in March 2012.(3)			-		35,000
	Note payable – Asher Enterprises, bearing interest at 8.00% per annum, all principle and accrued interest is payable at maturity in May 2012.(3)			-		53,000
	Note payable-Knox County, LLC, bearing interest at 6.00% per annum, all principle and accrued interest is payable at maturity in March 2015			-		-
	Note payable – Actual Investments, LLC, bearing interest at 6.00% per annum, all principle and accrued interest is payable at maturity in October  2013			30,000		-
	Total notes payable			180,000		238,000
	Less: current maturities			180,000		238,000
	Long term portion		$	0	$
	-1	Obligation to Forge, LLC for $150,000, bearing interest at 18.00% per annum, the loan in payable at maturity in July 2012 plus accrued interest.  The note is secured by certain oil and gas properties owned by Knox Gas, LLC, a subsidiary of the Company.  The note is convertible to common stock at a conversion price equal to 75% of the average of the closing prices of the Common Stock for the 10 trading days immediately preceding a conversion date.  The balance outstanding at December 31, 2012 was $150,000 plus accrued interest of $33,812.50. Our obligation to Forge, LLC contains an embedded beneficial conversion feature since the fair value of our common stock on the date of issuance was in excess of the effective conversion price.  The embedded beneficial conversion feature was recorded by allocating a portion of the proceeds equal to the intrinsic value of the feature to “Additional paid-in-capital”. The intrinsic value of the feature is calculated on the issuance date by multiplying the difference between the quoted market price of our common stock and the effective conversion price by the number of common shares into which the note may be converted.  The resulting discount on the immediately convertible shares is recorded within “Additional paid-in capital” and is amortized over the period from the date of issuance of the to the stated maturity date.  The amount of the discount was $50,000, of which $22,055 was amortized in 2010 and the balance in 2011.
	-2	The company entered into a promissory note with Actual Investment, LLC on November 27, 2012. The note is unsecured and accrue interest 6% per annum payable on maturity October 26, 2013.
	-3	During 2011, the Company entered into two Convertible Promissory Notes. The Convertible Notes are unsecured and accrue interest 8% per annum payable upon maturity. The note holders have the option to convert any unpaid principal and accrued interest at any time to the Company’s common stock at a rate of 55% of the average three trading days low out of the immediately preceding ten trading days. The amount of the discount on these notes was $88,000 of which $46,887 was amortized in 2011 and the balance of $41,113 in 2012. 10,000,000 shares were issued on December 17, 2012 at market price to settle the two convertible promissory notes to Asher Enterprise.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2012
Commitments and Contingencies [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 3 – COMMITMENTS AND CONTINGENCIES
	The Company may become party to various legal matters encountered in the normal course of business.  In the opinion of management and legal counsel, the resolution of these matters will not have a material adverse effect on the Company’s financial position or the future results of operations.

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2012
Income Taxes [Abstract]	'
INCOME TAXES	'
	NOTE 4 – INCOME TAXES
	Deferred tax assets are recognized for deductible temporary differences and deferred tax liabilities are recognized for taxable temporary differences.  Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis.
	Management has provided a valuation allowance for the total net deferred tax assets as of December 31, 2012 and 2011, as they believe that it is more likely than not that the entire amount of deferred tax assets will not be realized.
	The company will file a consolidated return, with a tax liability of $0 for the year 2012.

Common_Stock

Common Stock	12 Months Ended
	Dec. 31, 2012
Preferred Stock and Common Stock [Abstract]	'
COMMON STOCK	'
	NOTE 5 – COMMON STOCK
	The Board of Directors approved an increase in the number of authorized common shares on December 3, 2012.  The Company's authorized capital stock changed to 500,000,000 shares of common stock, par value $0.001 per share. There were 113,853,237 shares issued and outstanding at December 31, 2012.
	On May 18, 2010, the Company affected a 1 for 1,000 reverse split of its common stock.  In lieu of issuing fractional shares resulting from the split, the Company paid cash equal to $18.50 per share to each shareholder that would have received less than one share as a result of the reverse split, and rounded up all other fractional shares to the next whole number.  The Company’s principal purpose in effecting a large reverse split was to eliminate many small shareholders to reduce future administrative costs.  As a result of the reverse split, the Company cancelled 32,202 pre-split shares and eliminated 586 shareholders, which left the Company with about 100 total shareholders.  The purchase price for the fractional shares was equal to the last trading price of the common stock as the date the Company approved the reverse split, adjusted for the 1 for 1,000 reverse split. All share amounts for 2010 have been adjusted to give effect to the reverse split.
	On May 6, 2010, the Company’s board of directors passed resolutions to amend its Articles of Incorporation to (1) change the Company’s name to “Next Generation Energy Corp.” and (2) increase the authorized shares of common stock back to 50,000,000 shares from the 50,000 shares that resulted from the reverse split described above.  The amendments were effective July 23, 2010.
	During 2011 the Company issued shares of common stock in the following transaction:
		·	In September 2011, we issued 10,000,000 shares of common stock to Darryl Reed, our chief executive officer, in satisfaction of $600,000 of accrued compensation;
		·	In September 2011, we issued 800,000 shares for the exercise of options, of which $47,135 is outstanding as a stock subscription receivable;
		·	In the quarter ended June 30, 2011, we issued 600,000 shares to consultants valued at $172,000;
		·	In September 2011, we issued 10,000,000 shares to Seawright Holdings, Inc. in satisfaction of a note payable to Seawright in the original principal amount of $600,000.
		·	During the fourth quarter of 2011, we issued 150,000 shares valued at $12,000 in exchange for an extension of a convertible note payable.
	During 2012 the Company issued shares of common stock in the following transaction:
		·	In the quarter ended March 2012, we issued 1,333,804 shares of common stock upon the conversion of $62,967 of convertible notes;
		·	On December 3, 2012, we issued 70,000,000 shares of common stock to Darryl Reed, our chief executive officer, in payment of any accounts payable or accrued expenses owed.  The shares were valued at the market price of $0.0175 for $1,225,000 on the date of approval by the board of directors.
		·	On December 17, 2012, we issued 10,000,000 shares of common stock, valued at $120,000, to Actual Investments in satisfaction of a note payable by the Company to Asher Enterprise.
	Options/Warrants
	Transactions involving options issued in the years ended December 31, 2012 and 2011 are summarized below:
			Options/Warrants				Weighted average
							Exercise Price
	Outstanding as of December 31, 2010			800,480			$	0.3
	Issued			800,000			0.167 to 0.40
	Options exercised			800,000			0.167 to 0.40
	Cancelled/Expired			180			$	500
	Outstanding as of December 31, 2011			800,300			$	0.3
	Issued			-				-
	Exercised			-				-
	Cancelled/Expired			300				-
	Outstanding as of December 31, 2012			800,000			$	0.3
	Total stock-based compensation expense recognized by for the years ended December 31, 2012 and 2011 attributable to the issuance of options was $0 and $126,590, respectively. The weighted-average significant assumptions used to determine the fair those fair values, using a Black-Scholes option pricing model are as follows:
	2011
	Significant assumptions (weighted-average):		$	0.3
	Risk-free interest rate at grant date			0.72	%
	Expected stock price volatility			56.03	%
	Expected dividend payout			0	%
	Expected option life (in years)		3.8 years
	2012
	Significant assumptions (weighted-average):		$	0.3
	Risk-free interest rate at grant date			0.69	%
	Expected stock price volatility			22.79	%
	Expected dividend payout			0	%
	Expected option life (in years)		2.8 years
	The weighted average remaining contractual life of the options and warrants issued by the Company as of December 31, 2012 is set forth below.
	Date of Issuance		Number					Contractual Life	Weighted
			of Options			Exercise Price			Average
			/Warrants						Remaining
									Contractual
									Life (Years)
	22-Oct-10			800,000		0.3		5 years		2.8
				800,000						2.8
	Stock and Option Plans
	On October 22, 2010, the Company filed a registration statement on Form S-8 to register up to 2,000,000 shares of common stock for issuance for services rendered or to be rendered the Company under the Company's 2010 Stock Option Plan (the "Option Plan").  During 2010, the Company issued 1,100,000 options under the Option Plan.
	On October 22, 2010, the Company filed a registration statement on Form S-8 to register up to 1,500,000 shares of common stock for issuance for services rendered or to be rendered under the Company's 2010 Employee, Consultant and Advisor Stock Compensation Plan. During 2010, the Company issued 1,250,000 shares of common stock under the Plan, of which 500,000 were issued to officers and directors of the Company.

Reclassifications

Reclassifications	12 Months Ended
	Dec. 31, 2012
Reclassifications [Abstract]	'
RECLASSIFICATIONS	'
	NOTE 6 – RECLASSIFICATIONS
	Certain amounts on the 2011 financial statements have been reclassified to conform to the 2012 presentation. These reclassifications have no effect on net income.

Oil_and_Natural_Gas_Properties

Oil and Natural Gas Properties	12 Months Ended
	Dec. 31, 2012
Oil and Natural Gas Properties [Abstract]	'
OIL AND NATURAL GAS PROPERTIES	'
	NOTE 7 - OIL AND NATURAL GAS PROPERTIES
	If the Company begins drilling activities it will use the full cost method of accounting for its investment in oil and natural gas properties. Under this method of accounting, all costs of acquisition, exploration and development of oil and natural gas reserves (including such costs as leasehold acquisition costs, geological expenditures, dry hole costs, tangible and intangible development costs and direct internal costs) are capitalized as the cost of oil and natural gas properties when incurred. To the extent capitalized costs of evaluated oil and natural gas properties, net of accumulated depletion exceed the discounted future net revenues of proved oil and natural gas reserves net of deferred taxes, such excess capitalized costs are charged to expense. Beginning December 31, 2009, full cost companies use the unweighted arithmetic average first day of the month price for oil and natural gas for the 12-month period preceding the calculation date to calculate the future net revenues of proved reserves.
	The Company assesses all items classified as unevaluated property on a quarterly basis for possible impairment or reduction in value. The Company assesses properties on an individual basis or as a group if properties are individually insignificant. The assessment includes consideration of the following factors, among others: intent to drill; remaining lease term; geological and geophysical evaluations; drilling results and activity; the assignment of proved reserves; and the economic viability of development if proved reserves are assigned. During any period in which these factors indicate an impairment, the cumulative drilling costs incurred to date for such property and all or a portion of the associated leasehold costs are transferred to the full cost pool and are then subject to amortization.

Acquisition_of_Assets

Acquisition of Assets	12 Months Ended
	Dec. 31, 2012
Acquisition Of Assets [Abstract]	'
ACQUISITION OF ASSETS	'
	NOTE 8 – ACQUISITION OF ASSETS
	On March 22, 2011, the Company purchased all of the membership interests of Knox Gas, LLC for $500,000.  The purchase price is payable pursuant to two promissory notes in the amount of $250,000 each that are payable to Joel Sens and Barbara Reed.  Mr. Sens is an officer and director of the Company.  Mrs. Reed is the spouse of Darryl Reed, who is an officer and director of the Company.
	Knox Gas, LLC owns a lease of 100 acres, which contains five drilled wells; a lease of 20.2 acres, which contains two drilled wells; a lease of 700 acres which contains no wells, and a lease of 400 acres, which contains three drilled wells.  The properties have been appraised, as an operator, at $624,360 by an independent valuation firm. However, the intended use of the property is  to convert the leases into royalty interest. Prior to the Company’s acquisition of Knox Gas, LLC, Knox Gas, LLC had agreed to guarantee a loan obtained by the Company in July 2011 in the amount of $150,000, and pledged its interest in the wells to secure the guarantee.  See Note 1 – Notes Payable.
	Subequently, it was determined that the carrying value of the assets underlying the membership interest purchased were overstated. See Note 15 - Restatement
	During the year ended December 31, 2011, the Company purchased four royalty interests in existing oil or gas wells on three different properties for aggregate consideration of $30,269. The Company sold one of the interests in the fourth quarter for $7,925 and recognized a loss of $3,889

Disposal_of_Assets

Disposal of Assets	12 Months Ended
	Dec. 31, 2012
Disposal of Assets [Abstract]	'
DISPOSAL OF ASSETS	'
	NOTE 9 – DISPOSAL OF ASSETS
	On March 22, 2011, the Company conveyed its 35% interest in Dynatech, LLC to Darryl Reed, the Company’s chief executive officer, for $10.  At the time of the conveyance, Dynatech’s only asset was an office building in Virginia.  The office building’s principal tenant was United Marketing Solutions, Inc., which went out of business in early 2010, and its other tenants had vacated the premises as well.  As a result of the loss of tenants, Dynatech was unable to pay the mortgages on the property.  As of the Company’s December 31, 2010 financial statements, the building had a book value of $3,395,247 and was subject to indebtedness of $3,700,000, plus accrued interest, plus cross collateralization of $500,000.

Convertible_Promissory_Notes_P

Convertible Promissory Notes Payable	12 Months Ended
	Dec. 31, 2012
Convertible Promissory Notes Payable [Abstract]	'
CONVERTIBLE PROMISSORY NOTES PAYABLE	'
	NOTE 10- CONVERTIBLE PROMISSORY NOTES PAYABLE
	The Company entered into a Convertible Promissory Note in July 2010, under which it received $150,000 of loan proceeds. The Convertible Note accrues interest at 18% per annum which is payable and due quarterly. The noteholder has the option to convert any unpaid note principal and accrued interest to the Company's common stock at a rate of 75% of the average closing price of the last ten days of trading any time after the issuance date of the note.
	During 2011, the Company entered into two Convertible Promissory Notes, under which it received an aggregate of $88,000 of loan proceeds. The Convertible Notes accrue interest 8% per annum payable upon maturity. The note holders have the option to convert any unpaid principal and accrued interest at any time to the Company’s common stock at a rate of 55% of the average three trading days low out of the immediately preceding ten trading days. In accordance ASC 470-20, the Company allocated, on a relative fair value basis, the net proceeds amongst the common stock, convertible notes and warrants issued to the investors. The two convertible note were settled on December 17, 2012 by issuance of 10 million shares at the market price of $0.012. The company suffered a loss of $44,871 for the conversion.

Segment_Information

Segment Information	12 Months Ended
	Dec. 31, 2012
Segment Information [Abstract]	'
SEGMENT INFORMATION	'
	NOTE 11 – SEGMENT INFORMATION
	The Company had one reportable segment for the years ended December 31, 2012 and 2011, and accordingly is not required to present financial information by segment.

Preferred_Stock

Preferred Stock	12 Months Ended
	Dec. 31, 2012
Preferred Stock and Common Stock [Abstract]	'
PREFERRED STOCK	'
	NOTE 12 – PREFERRED STOCK
	We may issue shares of preferred stock in one or more classes or series within a class as may be determined by our board of directors, who may establish the number of shares to be included in each class or series, may fix the designation, powers, preferences and rights of the shares of each such class or series and any qualifications, limitations or restrictions thereof. Any preferred stock so issued by the board of directors may rank senior to the common stock with respect to the payment of dividends or amounts upon liquidation, dissolution or winding up of us, or both. Moreover, under certain circumstances, the issuance of preferred stock or the existence of the un-issued preferred stock might tend to discourage or render more difficult a merger or other change in control.  We have designated two series of preferred stock, one for 500,000 shares that is referred to as “Callable Cumulative Convertible Preferred Stock (Series A Preferred Stock)” and the other for 500,000 shares that is referred to as “Redeemable Cumulative Convertible Preferred Stock (Series B Preferred Stock).” There are no shares outstanding of either series.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2012
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 13 – RELATED PARTY TRANSACTIONS
	The Company leased office space from Capitol Home Remodeling, LC, which was partially owned by Darryl Reed, our chief executive officer. The lease was terminated on August 31, 2012. As of December 3, 2012, we owed Capital Home Remodeling, LLC $32,550 for accrued but unpaid rental expense. The expense was settled by issuance of shares, to Darryl Reed on December 3, 2012.
	On December 3, 2012, we issued 70,000,000 shares (post-split) of common stock to Darryl Reed for $1,225,000, or $0.0175 per share, which was the market price on the date of issuance. Mr. Reed is our chairman and chief executive officer. Mr. Reed paid for the shares by crediting the purchase price against amounts owed to him for accrued wages and other payables, and the remainder as bonus compensation
	On March 25, 2010, we loaned $125,000 to Seawright Holdings, Inc. (“Seawright”) pursuant to a promissory note that bears interest at 6% per annum, and is payable in full 24 months after the date of the note. The loan proceeds were used by Knox County Minerals, LLC (“Knox Minerals”), a subsidiary of Seawright, to pay the down payment on an option to purchase the oil and gas mineral rights under 6,615 acres of land in Knox County, Kentucky for $1,575,000.  On April 16, 2010, Knox Minerals assigned its rights under the option agreement to the Company.  A portion of the consideration for the assignment was a promissory note payable by the Company to Knox Minerals in the amount of $600,000 payable with interest at the rate of 6% per annum five years after the date of the note.  The parties agreed that the promissory note would be secured by the oil and gas properties in the event we completed the purchase of the properties, which we did not do. Joel Sens is the principal shareholder and sole director and officer of Seawright.  At the time both notes were issued, Mr. Sens was not an officer, director or shareholder of the Company.  After April 16, 2010, Mr. Sens became an officer and director of the Company, and as a result both notes are reflected as related party obligations on our financial statements. As of December 31, 2012, Seawright was indebted to us for principal of $125,000 and accrued interest of $20,795. There was also a non-interest advance of $65,000. The total amount of $210, 795 was adjusted against the allowance for bad debt reserve.
	On March 22, 2011, the Company purchased all of the membership interests of Knox Gas, LLC for $500,000.  The purchase price is payable pursuant to two promissory notes in the amount of $250,000 each that are payable to Joel Sens and Barbara Reed.  Mr. Sens is an officer and director of the Company.  Ms. Reed is the spouse of Darryl Reed, who is an officer and director of the Company. Knox Gas, LLC owns a lease of 100 acres, which contains five drilled wells; a lease of 20.2 acres, which contains two drilled wells; a lease of 700 acres which contains no wells, and a lease of 400 acres, which contains three drilled wells.  The properties have been appraised at $624,360 by an independent valuation firm. As of December 31, 2012, the fair value was established at $213,881, and an impairment loss of $286,119 was entered. The note payable to related parties, Joel Sens and Barbara Reed, was forgiven for principal balance and accrued interest and fees on December 15, 2012. Subsequently, it was determined that the underlying assets cost was $71,000 and was paid by the Company. As a result the Company has restated the financial statements to reflect the proper cost, removed the related notes payable, accrued interest and impairment. See Note 15 – Restatement.
	On March 22, 2011, the Company conveyed its 35% interest in Dynatech, LLC to Darryl Reed, the Company’s chief executive officer, for $10.  At the time of the conveyance, Dynatech’s only asset was an office building in Virginia.  The office building’s principal tenant was United Marketing Solutions, Inc., which went out of business in early 2010, and its other tenants had vacated the premises as well.  As a result of the loss of tenants, Dynatech was unable to pay the mortgages on the property.  As of the Company’s December 31, 2010 financial statements, the building had a book value of $3,395,247 and was subject to indebtedness of $3,700,000, plus accrued interest, plus cross collateralization of $500,000.
	On September 22, 2011, the Company issued 10,000,000 shares of common stock to Darryl Reed, our chief executive officer in payment of accrued compensation of $600,000.  The shares were valued at the market price on the date of approval by the board of directors.  Mr. Reed waived $11,795 of compensation as part of the settlement.
	On September 22, 2011, the Company issued 10,000,000 shares of common stock to Seawright Holdings, Inc. in satisfaction of a note payable by the Company to Seawright in the original principal amount of $600,000.  Joel Sens, one of our officers and directors, is also an officer and director and significant shareholder of Seawright.  The shares were valued at the market price on the date of approval by the board of directors. Seawright waived $60,420 of interest as part of the settlement.
	During 2011, we made advances to Knox Gas, LLC totaling $55,000 for the acquisition of oil and gas leases. See Note 15- Restatement

Going_Concern_Matters

Going Concern Matters	12 Months Ended
	Dec. 31, 2012
Going Concern Matters [Abstract]	'
GOING CONCERN MATTERS	'
	NOTE 14 – GOING CONCERN MATTERS
	The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements for the year ended December 31, 2012 and 2011, the Company has incurred operating losses of ($1,720,306) and ($681,989), respectively. In addition, the Company has a deficiency in stockholder’s equity of ($444,922) and ($194,718) at December 31, 2012 and 2011, respectively. These factors among others may indicate that the Company will be unable to continue as a going concern for a reasonable period of time.
	The Company’s existence is dependent upon management’s ability to develop profitable operations. Management is devoting substantially all of its efforts to establishing its business and there can be no assurance that the Company’s efforts will be successful. However, the planned principal operations have not fully commenced and no assurance can be given that management’s actions will result in profitable operations or the resolution of its liquidity problems. The accompanying statements do not include any adjustments that might result should the Company be unable to continue as a going concern.
	In order to improve the Company’s liquidity, the Company is currently trying to raise capital through conversion of ownership of wells into royalty interests. There can be no assurance that the Company will be successful in its efforts to secure additional equity financing.

Restatement

Restatement	12 Months Ended
	Dec. 31, 2012
Restatement [Abstract]	'
Restatement [Text Block]	'
	NOTE 15 – RESTATEMENT
	The Company is restating its financial statements to properly account for the 2011 acquisition of Knox Gas LLC. The amendment is necessary to report the actual cost incurred by the Company in acquiring the assets that were conveyed to the company through the purchase of all membership interests. The original transaction was recorded as a purchase in exchange for two promissory notes of $250,000 each issued to Joel Senes and Barabara Reed. The actual cost to acquire these leases was $71,000.During the audit of the 2013 financial statements, it was determined that the Company had actually made and expensed the payments to acquire the assets held by Knox Gas LLC during 2010 and 2011. In addition, a operator is currently extracting gas from the properties and paying royalties directly to the land owners. Negotiations with the operator to pay a royalty to the Company failed during the first quarter of 2014. The Company intends to file suit to protect its rights to the income generated by the wells. As of the date of this amendment the Company has not taken legal action. The impact of the restatement on the financial statements was as follows:
		Originally
		Reported			Restated
	2012:00:00
	Evaluated Oil & Gas Properties	$	213,881		$	71,000
	Additional paid in capital	$	14,038,295		$	13,482,569
	Accumulated deficit	$	(14,454,189	)	$	(14,041,344	)
	Net loss	$	(2,036,343	)	$	(1,720,306	)
	Loss per common share	$	(.05	)	$	(.04	)
	2011:00:00
	Evaluated Oil & Gas Properties	$	500,000		$	71,000
	Accrued interest payable-related party	$	25,808		$	0
	Note payable-related party	$	500,000		$	0
	Accumulated deficit	$	(12,417,846	)	$	(12,321,038	)
	Net loss	$	(979,279	)	$	(898,471	)
	Loss per common share	$	(.06	)	$	(.05	)

Subsequent_Events_Unaudited

Subsequent Events (Unaudited)	12 Months Ended
	Dec. 31, 2012
Subsequent Events (Unaudited) [Abstract]	'
SUBSEQUENT EVENTS (UNAUDITED)	'
	NOTE 16 – SUBSEQUENT EVENTS (UNAUDITED)
	For subsequent events through April 14, 2014 see the audited financial statement for the years ended December 31, 2013 and the quarter ended March 31, 2014. Management has evaluated the Company’s activity since April 14, 2014 and in their opinion has determined that additional material subsequent events occurred as follows:
	On April 25, 2014, the Company through its subsidiary signed a lease for a new medical marijuana dispensary in Hollywood California for $8,000 per month.  The lease has an effective date of May 1, 2014 and has a two year term with a 3% escalation clause in year two.
	During May and June of 2014, he Company entered into a sublease agreement with Highway 2 Health, LLC, loaned it $150,000 and executed a five year consulting agreement for $6,000 per month.
	During the period April 1, 2014 through June 26, 2014 the Company borrowed $95,000 from a consultant of the Company and $299,900 from other parties. In addition, Actual investments converted a portion of its loan to 8,000,000 shares of the Company’s common stock.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2012
Summary of Significant Accounting Policies [Abstract]	'
Property, Plant and Equipment	'
	Property, Plant and Equipment:
	Property, plant and equipment are stated at cost.  The company uses the straight line method in computing depreciation for financial statement purposes.
	Expenditures for repairs and maintenance are charged to income, and renewals and replacements are capitalized.  When assets are retired or otherwise disposed of, the cost of the assets and the related accumulated depreciation are removed from the accounts.
	Estimated useful lives are as follows:
	Furniture, Fixtures and Equipment	7-10 years
	Leasehold Improvements	10 years
	Vehicles	5 years
	Computers & Software	5 years
	Software Development	5 years
	Buildings	40 years
	The Company did not record any depreciation expense for 2012 or 2011.
Advertising Expense	'
	Advertising Expense:
	The Company expenses the cost of advertising and promotions as incurred.  The Company incurred no advertising costs in the years ended December 31, 2012 and 2011.
Revenue Recognition	'
	Revenue Recognition:
	The Company recognizes revenue in accordance with Accounting Standards Codification subtopic 605-10, Revenue Recognition (“ASC 605-10”). ASC 605-10 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required.
	ASC 605-10 incorporates Accounting Standards Codification subtopic 605-25, Multiple-Element Arraignments (“ASC 605-25”). ASC 605-25 addresses accounting for arrangements that may involve the delivery or performance of multiple products, services and/or rights to use assets. The effect of implementing ASC 605-25 on the Company’s financial position and results of operations was not significant.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets:
	The Company has adopted Accounting Standards Codification subtopic 360-10, Property, plant and equipment (“ASC 360-10”). The Statement requires that long-lived assets and certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. The Company evaluates the recoverability of long-lived assets based upon forecasted undiscounted cash flows. Should impairment in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or the fair value less costs to sell. The Based on management’s review of its assets no impairment was recognizedin 2012 or 2011
Comprehensive Income	'
	Comprehensive Income:
	The Company adopted Accounting Standards Codification subtopic 220-10, Comprehensive Income (“ASC 220-10”) which establishes standards for the reporting and displaying of comprehensive income and its components. Comprehensive income is defined as the change in equity of a business during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. The Company does not have any items of comprehensive income in any of the periods presented.
Segment Information	'
	Segment Information:
	The Company adopted Accounting Standards Codification subtopic 280-10, Segment Reporting - Overall - Disclosure ("ASC 280-10") which establishes standards for reporting information regarding operating segments in annual financial statements and requires selected information for those segments to be presented in interim financial reports issued to stockholders.  ASC 280-10 also establishes standards for related disclosures about products and services and geographic areas. Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker, or decision making group, in making decisions on how to allocate resources and assess performance.
Stock Based Compensation	'
	Stock Based Compensation:
	Effective for the year beginning January 1, 2006, the Company has adopted Accounting Standards Codification subtopic 718-10, Compensation (“ASC 718-10”). The Company made no employee stock-based compensation grants before December 31, 2005 and therefore has no unrecognized stock compensation related liabilities or expense unvested or vested prior to 2006. Stock-based compensation expense recognized under ASC 718-10 for the years ended December 31, 2012 and 2011 was $1,070,056 and $0, respectively.
Liquidity	'
	Liquidity:
	As shown in the accompanying financial statements, the Company recorded a net (loss) of ($1,720,306) and ($898,471) during the year ended December 31, 2012 and 2011, respectively. The Company's total liabilities exceeded its total assets by $444,922 as of December 31, 2012.
Concentration of Credit Risk	'
	Concentration of Credit Risk:
	Financial instruments and related items, which potentially subject the Company to concentrations of credit risk, consist primarily of cash, cash equivalents and trade receivables.  The Company places its cash and temporary cash investments with high credit quality institutions.  At times, such investments may be in excess of the FDIC insurance limit.
Use of Estimates	'
	Use of Estimates:
	The preparation of the financial statement in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities, if any, at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the respective reporting periods. The Company bases its estimates and judgments on historical experience and on various other assumptions and information that are believed to be reasonable under the circumstances. Estimates and assumptions about future events and their effects cannot be perceived with certainty and, accordingly, these estimates may change as new events occur, as more experience is acquired, as additional information is obtained and as the Company’s operating environment changes. Actual results may differ from the estimates and assumptions used in the preparation of the Company’s condensed consolidated financial statements.
	The Company’s most significant areas of estimation and assumption are:
		·	Estimation of future cash flows used to assess the recoverability of long-lived assets
		·	Estimation of the net deferred income tax asset valuation allowance
		·	Determination of the appropriate assumptions to use to estimate the fair value of stock-based compensation for purposes of recording stock-based compensation
Gas and Oil Properties	'
	Gas and Oil Properties:
	The Company will follow the full cost method of accounting for the exploration, development, and acquisition of gas and oil reserves. Under this method, all such costs (productive and nonproductive) including salaries, benefits, and other internal costs directly attributable to these activities are capitalized and amortized on an aggregate basis over the estimated lives of the properties using the units-of-production method. The Company excludes all costs of unevaluated properties from immediate amortization. The Company’s unamortized costs of natural gas and oil properties are limited to the sum of the future net revenues attributable to proved natural gas and oil reserves discounted at 10 percent plus the lower of cost or market value of any unproved properties. If the Company’s unamortized costs in natural gas and oil properties exceed this ceiling amount, a provision for additional depreciation, depletion and amortization is required. Decreases in market prices, as well as changes in production rates, levels of reserves, and the evaluation of costs excluded from amortization, could result in future ceiling test impairments.
Asset Retirement Obligations	'
	Asset Retirement Obligations:
	Accounting Standards Codification 410, Asset retirement and environmental obligations (“ASC 410”) was adopted by the Company. ASC 410 requires that the fair value of a liability for an asset retirement obligation be recognized in the period in which it is incurred if a reasonable estimate of fair value can be made, and that the associated asset retirement costs be capitalized as part of the carrying amount of the long-lived asset. The Company has an option to purchase natural gas and oil properties which may require expenditures to plug and abandon the wells when reserves in the wells are depleted. These expenditures under ASC 410 will be recorded in the period the liability is incurred (at the time the wells are drilled or acquired).
Amortization	'
	Amortization:
	Oil and gas producing property costs are amortized using the unit of production method.  The Company did not record any amortization expense in the twelve months ended December 31, 2012.
Research and Development	'
	Research and Development:
	The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. The Company did not incur expenditures on research and product development for the years ended December 31, 2012 and 2011.
Income Taxes	'
	Income Taxes:
	The Company follows Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability during each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse.
	Income tax returns for years subsequent to 2009 are subject to audit by the various tax authorities.
Risks and Uncertainties	'
	Risks and Uncertainties:
	The Company at times may have cash deposits in excess of federally insured limits.
Earnings Per Common Share	'
	Earnings Per Common Share:
	The Company calculates its earnings per share pursuant to Statement of Financial Accounting Standards No. 128, "Earnings per Share" ("SFAS No. 128").  Under SFAS No. 128, basic earnings per share are computed by dividing reported earnings available to common stockholders by weighted average shares outstanding.  Diluted earnings per share reflects the potential dilution assuming the issuance of common shares for all potential dilative common shares outstanding during the period.  The Company had 800,000 options issued and outstanding as of December 31, 2012 to purchase stock at a weighted average exercise price of $0.30.
Principles of Consolidation	'
	Principles of Consolidation:
	The accompanying consolidated financial statements include the accounts of the parent company, Next Generation Management Corp and its subsidiary Next Generation Royalties, LLC for the year ended December 31, 2012 and 2011.  All inter-company balances and transactions have been eliminated in consolidation.
New Accounting Pronouncements	'
	New Accounting Pronouncements:
	The Company did not adopt any new accounting standards that had a material impact on the financial statements.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2012
Summary of Significant Accounting Policies [Abstract]	'
Property and equipment estimated useful lives	'
	Furniture, Fixtures and Equipment	7-10 years
	Leasehold Improvements	10 years
	Vehicles	5 years
	Computers & Software	5 years
	Software Development	5 years
	Buildings	40 years

Notes_Payable_Tables

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2012
Notes Payable [Abstract]	'
Summary of notes payable	'
			2012		2011
	Note payable-Forge, LLC, bearing interest at 18.00% per annum, the loan is payable at maturity in July 2012 plus accrued interest. (2)		$	150,000	$	150,000
	Note payable – Asher Enterprises, bearing interest at 8.00% per annum, all principle and accrued interest is payable at maturity in March 2012.(3)			-		35,000
	Note payable – Asher Enterprises, bearing interest at 8.00% per annum, all principle and accrued interest is payable at maturity in May 2012.(3)			-		53,000
	Note payable-Knox County, LLC, bearing interest at 6.00% per annum, all principle and accrued interest is payable at maturity in March 2015			-		-
	Note payable – Actual Investments, LLC, bearing interest at 6.00% per annum, all principle and accrued interest is payable at maturity in October  2013			30,000		-
	Total notes payable			180,000		238,000
	Less: current maturities			180,000		238,000
	Long term portion		$	0	$
	-1	Obligation to Forge, LLC for $150,000, bearing interest at 18.00% per annum, the loan in payable at maturity in July 2012 plus accrued interest.  The note is secured by certain oil and gas properties owned by Knox Gas, LLC, a subsidiary of the Company.  The note is convertible to common stock at a conversion price equal to 75% of the average of the closing prices of the Common Stock for the 10 trading days immediately preceding a conversion date.  The balance outstanding at December 31, 2012 was $150,000 plus accrued interest of $33,812.50. Our obligation to Forge, LLC contains an embedded beneficial conversion feature since the fair value of our common stock on the date of issuance was in excess of the effective conversion price.  The embedded beneficial conversion feature was recorded by allocating a portion of the proceeds equal to the intrinsic value of the feature to “Additional paid-in-capital”. The intrinsic value of the feature is calculated on the issuance date by multiplying the difference between the quoted market price of our common stock and the effective conversion price by the number of common shares into which the note may be converted.  The resulting discount on the immediately convertible shares is recorded within “Additional paid-in capital” and is amortized over the period from the date of issuance of the to the stated maturity date.  The amount of the discount was $50,000, of which $22,055 was amortized in 2010 and the balance in 2011.
	-2	The company entered into a promissory note with Actual Investment, LLC on November 27, 2012. The note is unsecured and accrue interest 6% per annum payable on maturity October 26, 2013.
	-3	During 2011, the Company entered into two Convertible Promissory Notes. The Convertible Notes are unsecured and accrue interest 8% per annum payable upon maturity. The note holders have the option to convert any unpaid principal and accrued interest at any time to the Company’s common stock at a rate of 55% of the average three trading days low out of the immediately preceding ten trading days. The amount of the discount on these notes was $88,000 of which $46,887 was amortized in 2011 and the balance of $41,113 in 2012. 10,000,000 shares were issued on December 17, 2012 at market price to settle the two convertible promissory notes to Asher Enterprise.

Common_Stock_Tables

Common Stock (Tables)	12 Months Ended
	Dec. 31, 2012
Preferred Stock and Common Stock [Abstract]	'
Summary of transactions involving stock options issued	'
		Options/Warrants				Weighted average
						Exercise Price
	Outstanding as of December 31, 2010		800,480			$	0.3
	Issued		800,000			0.167 to 0.40
	Options exercised		800,000			0.167 to 0.40
	Cancelled/Expired		180			$	500
	Outstanding as of December 31, 2011		800,300			$	0.3
	Issued		-				-
	Exercised		-				-
	Cancelled/Expired		300				-
	Outstanding as of December 31, 2012		800,000			$	0.3
Summary of weighted-average significant assumptions used to determine fair value of options	'
	2011
	Significant assumptions (weighted-average):	$	0.3
	Risk-free interest rate at grant date		0.72	%
	Expected stock price volatility		56.03	%
	Expected dividend payout		0	%
	Expected option life (in years)	3.8 years
	2012
	Significant assumptions (weighted-average):	$	0.3
	Risk-free interest rate at grant date		0.69	%
	Expected stock price volatility		22.79	%
	Expected dividend payout		0	%
	Expected option life (in years)	2.8 years
Weighted average remaining contractual life of options and warrants	'
	Date of Issuance	Number					Contractual Life	Weighted
		of Options			Exercise Price			Average
		/Warrants						Remaining
								Contractual
								Life (Years)
	22-Oct-10		800,000		0.3		5 years		2.8
			800,000						2.8

Restatement_Tables

Restatement (Tables)	12 Months Ended
	Dec. 31, 2012
Restatement [Abstract]	'
Schedule of restatement on the financial statements	'
		Originally
		Reported			Restated
	2012:00:00
	Evaluated Oil & Gas Properties	$	213,881		$	71,000
	Additional paid in capital	$	14,038,295		$	13,482,569
	Accumulated deficit	$	(14,454,189	)	$	(14,041,344	)
	Net loss	$	(2,036,343	)	$	(1,720,306	)
	Loss per common share	$	(.05	)	$	(.04	)
	2011:00:00
	Evaluated Oil & Gas Properties	$	500,000		$	71,000
	Accrued interest payable-related party	$	25,808		$	0
	Note payable-related party	$	500,000		$	0
	Accumulated deficit	$	(12,417,846	)	$	(12,321,038	)
	Net loss	$	(979,279	)	$	(898,471	)
	Loss per common share	$	(.06	)	$	(.05	)

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2012
Furniture, Fixtures and Equipment [Member]	'
Property and equipment estimated useful lives	'
Property and equipment estimated useful lives	'7-10 years
Leasehold Improvements [Member]	'
Property and equipment estimated useful lives	'
Property and equipment estimated useful lives	'10 years
Vehicles [Member]	'
Property and equipment estimated useful lives	'
Property and equipment estimated useful lives	'5 years
Computers & Software [Member]	'
Property and equipment estimated useful lives	'
Property and equipment estimated useful lives	'5 years
Software Development [Member]	'
Property and equipment estimated useful lives	'
Property and equipment estimated useful lives	'5 years
Buildings [Member]	'
Property and equipment estimated useful lives	'
Property and equipment estimated useful lives	'40 years

Summary_of_Significant_Account4

Summary of Significant Accounting Policies (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Summary of significant accounting policies (Textual)	'	'	'
Depreciation expenses	'	'	'
Advertising cost	'	'	'
Stock-based compensation expense	1,070,056	0	'
Recognized impairment assets	'	'	'
Net loss	-1,720,306	-898,471	'
Excess amount of total liabilities over total assets	444,922	'	'
Discount on natural gas and oil reserves	10.00%	'	'
Oil and gas producing property amortized costs	'	'	'
Research and product development expenses	'	'	'
Number of options issued	'	800,000	'
Number of options outstanding	800,000	800,300	800,480
Weighted average exercise price	$0.30	$0.30	$0.30

Notes_Payable_Details

Notes Payable (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Notes Payable	'	'
Total notes payable	$180,000	$238,000
Notes Payable, Current	-30,000	'
Long term portion	0	'
Forge LLC [Member]	'	'
Notes Payable	'	'
Total notes payable	150,000	150,000
Asher Enterprises [Member]	'	'
Notes Payable	'	'
Total notes payable	'	35,000
Asher Enterprises One [Member]	'	'
Notes Payable	'	'
Total notes payable	'	53,000
Knox County LLC [Member]	'	'
Notes Payable	'	'
Total notes payable	'	'
Actual Investments LLC [Member]	'	'
Notes Payable	'	'
Total notes payable	$30,000	'

Notes_Payable_Details_Textual

Notes Payable (Details Textual) (USD $)

12 Months Ended

1 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Dec. 17, 2012

Jul. 31, 2010

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2010

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Nov. 30, 2012

Dec. 31, 2012

Nov. 27, 2012

Dec. 31, 2011

Convertible Promissory Notes [Member]

Convertible Promissory Notes [Member]

Convertible Promissory Notes [Member]

Forge LLC [Member]

Forge LLC [Member]

Forge LLC [Member]

Asher Enterprises [Member]

Asher Enterprises [Member]

Asher Enterprises One [Member]

Asher Enterprises One [Member]

Knox County LLC [Member]

Knox County LLC [Member]

Actual Investments LLC [Member]

Actual Investments LLC [Member]

Actual Investments LLC [Member]

Actual Investments LLC [Member]

Note

Notes payable (Textual)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Notes payable

$180,000

$238,000

'

'

'

$150,000

'

$150,000

'

$35,000

$53,000

'

'

'

'

$30,000

'

'

Interest rate

'

'

'

'

8.00%

18.00%

'

'

'

8.00%

8.00%

'

6.00%

'

'

6.00%

6.00%

'

Maturity Date

'

'

'

'

17-Dec-12

31-Jul-12

'

'

'

31-Mar-12

31-May-12

'

31-Mar-15

'

26-Oct-13

31-Oct-13

'

'

Conversion term of notes

'

'

'

'The noteholder has the option to convert any unpaid note principal and accrued interest to the Company's common stock at a rate of 75% of the average closing price of the last ten days of trading any time after the issuance date of the note.

'The note holders have the option to convert any unpaid principal and accrued interest at any time to the Company's common stock at a rate of 55% of the average three trading days low out of the immediately preceding ten trading days.

'The note is convertible to common stock at a conversion price equal to 75% of the average of the closing prices of the Common Stock for the 10 trading days immediately preceding a conversion date.

'

'

'

'

'

'

'

'

'

'

'

'

Balance outstanding

'

'

'

'

41,113

150,000

'

'

'

'

'

'

'

'

'

'

'

'

Accrued interest

33,813

9,876

'

'

'

33,812.50

'

'

'

'

'

'

'

'

'

'

'

'

Amount of discount

'

'

'

'

88,000

50,000

'

'

'

'

'

'

'

'

'

'

'

'

Amortization of debt discount

$41,113

$74,833

'

'

$46,887

'

$22,055

'

'

'

'

'

'

'

'

'

'

'

Number of Notes

'

'

'

'

2

'

'

'

'

'

'

'

'

'

'

'

'

'

Issuance of shares at market price to settle the two convertible promissory notes to Asher Enterprise

'

'

10,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Income_Taxes_Details

Income Taxes (Details) (USD $)	Dec. 31, 2012
Income Taxes (Textual)	'
Tax liability	$0

Common_Stock_Details

Common Stock (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Summary of transactions involving stock options issued	'	'
Options outstanding, Beginning balance	800,300	800,480
Number of options issued	'	800,000
Number of options, Exercised	'	800,000
Number of options, Canceled or expired	300	180
Options outstanding, Ending balance	800,000	800,300
Weighted Average Exercise Price outstanding, Beginning balance	$0.30	$0.30
Weighted Average Price Per Share, Issued	'	'
Weighted Average Price Per Share, Exercised	'	'
Weighted Average Price Per Share, Canceled or expired	'	$500
Weighted Average Price Per Share outstanding, Ending balance	$0.30	$0.30
Maximum [Member]	'	'
Summary of transactions involving stock options issued	'	'
Weighted Average Price Per Share, Issued	'	$0.40
Weighted Average Price Per Share, Exercised	'	$0.40
Minimum [Member]	'	'
Summary of transactions involving stock options issued	'	'
Weighted Average Price Per Share, Issued	'	$0.17
Weighted Average Price Per Share, Exercised	'	$0.17

Common_Stock_Details_1

Common Stock (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Summary of weighted-average significant assumptions used to determine fair value of options	'	'
Significant assumptions (weighted-average):	$0.30	$0.30
Risk-free interest rate at grant date	0.69%	0.72%
Expected stock price volatility	22.79%	56.03%
Expected dividend payout	0.00%	0.00%
Expected option life (in years)	'2 years 9 months 18 days	'3 years 9 months 18 days

Common_Stock_Details_2

Common Stock (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Weighted average remaining contractual life of options and warrants issued	'	'	'
Number of Options/Warrants	800,000	800,300	800,480
Exercise Price	$0.30	$0.30	$0.30
Weighted Average Remaining Contractual Life (Years)	'2 years 9 months 18 days	'	'
October 22, 2010 [Member]	'	'	'
Weighted average remaining contractual life of options and warrants issued	'	'	'
Number of Options/Warrants	800,000	'	'
Exercise Price	$0.30	'	'
Contractual Life	'5 years	'	'
Weighted Average Remaining Contractual Life (Years)	'2 years 9 months 18 days	'	'

Common_Stock_Details_Textual

Common Stock (Details Textual) (USD $)

1 Months Ended

3 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

Dec. 17, 2012

Sep. 30, 2011

18-May-10

Mar. 31, 2012

Dec. 31, 2011

Jun. 30, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 03, 2012

Sep. 30, 2011

Sep. 22, 2011

Oct. 22, 2010

Oct. 22, 2010

Shareholders

Chief Executive Officer [Member]

Chief Executive Officer [Member]

Seawright Holdings Inc. [Member]

2010 Stock Option Plan [Member]

Employee, Consultant and Advisor Stock Compensation Plan [Member]

Common Stock (Textual)

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock, shares authorized

'

'

'

'

50,000,000

'

500,000,000

50,000,000

'

'

'

2,000,000

1,500,000

Common stock, shares issued

'

'

'

'

32,519,433

'

113,853,237

32,519,433

'

'

'

1,100,000

1,250,000

Common stock issued to CEO for accrued compensation, shares

'

10,000,000

'

'

'

'

'

'

70,000,000

10,000,000

10,000,000

'

'

Stock issued for accrued wages

'

$600,000

'

'

'

'

$1,225,000

$600,000

$1,225,000

$600,000

$600,000

'

'

Share issue price

'

'

'

'

'

'

'

'

$0.02

'

'

'

'

Common stock, shares outstanding

'

'

'

'

32,519,433

'

113,853,237

32,519,433

'

'

'

'

'

Common stock, par value

'

'

'

'

$0.01

'

$0.00

$0.01

'

'

'

'

'

Reverse split of common stock

'

'

'1 for 1,000

'

'

'

'

'

'

'

'

'

'

Fractional share issue price per share

'

'

$18.50

'

'

'

'

'

'

'

'

'

'

Pre split common stock cancelled

'

'

32,202

'

'

'

'

'

'

'

'

'

'

Common stock authorized before reverse split

'

'

50,000

'

'

'

'

'

'

'

'

'

'

Common stock shares issued of upon the conversion

10,000,000

'

'

'

'

'

'

'

'

'

'

'

'

Shares issued for upon option exercises, Shares

'

'

'

'

'

'

'

800,000

'

'

'

'

'

Common stock issued for the exercise of options

'

800,000

'

'

'

'

'

'

'

'

'

'

'

Shares issued for upon option exercises

'

47,135

'

'

'

'

62,967

172,965

'

'

'

'

'

Shares issued to consultants, Shares

'

'

'

'

'

600,000

'

'

'

'

'

'

'

Shares issued to consultants

'

'

'

'

'

172,000

'

172,000

'

'

'

'

'

Shares issued for payment of notes payable, Shares

'

10,000,000

'

'

'

'

'

'

'

'

'

'

'

Shares issued for payment of notes payable

'

600,000

'

'

'

'

'

600,000

'

'

'

'

'

Shares issued for loan extension, Shares

'

'

'

'

150,000

'

'

'

'

'

'

'

'

Shares issued for loan extension

'

'

'

'

12,000

'

'

12,000

'

'

'

'

'

Common stock issued upon conversion of convertible notes, shares

'

'

'

1,333,804

'

'

'

'

'

'

'

'

'

Common stock issued upon conversion of convertible notes

'

'

'

62,967

'

'

'

'

'

'

'

'

'

Shares issued for settlement of notes payable, Shares

10,000,000

'

'

'

'

'

'

'

'

'

'

'

'

Shares issued for settlement of notes payable

120,000

'

'

'

'

'

120,000

'

'

'

'

'

'

Issuance of stock options

'

'

'

'

'

'

'

$126,590

'

'

'

'

'

Common stock issued to officers and directors

'

'

'

'

'

'

'

'

'

'

'

'

500,000

Number of shareholders eliminated

'

'

586

'

'

'

'

'

'

'

'

'

'

Number of shareholders left

'

'

100

'

'

'

'

'

'

'

'

'

'

Acquisition_of_Assets_Details

Acquisition of Assets (Details) (USD $)

3 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Jul. 31, 2011

Mar. 22, 2011

Mar. 22, 2011

Mar. 22, 2011

Dec. 31, 2012

Mar. 22, 2011

Mar. 22, 2011

Mar. 22, 2011

Mar. 22, 2011

Joel Sens [Member]

Barbara Reed [Member]

Knox Gas, LLC [Member]

Knox Gas, LLC [Member]

Knox Gas, LLC [Member]

Knox Gas, LLC [Member]

Knox Gas, LLC [Member]

Knox Gas, LLC [Member]

Lease One [Member]

Lease Two [Member]

Lease Three [Member]

Lease Four [Member]

acre

Well

Well

Well

Well

acre

acre

acre

Acquisition of Assets (Textual)

'

'

'

'

'

'

'

'

'

'

'

'

Notes payable

$238,000

$180,000

$238,000

'

$250,000

$250,000

'

'

'

'

'

'

Area of land acquired for leases

'

'

'

'

'

'

'

'

100

20.2

700

400

Number of drilled wells

'

'

'

'

'

'

'

'

5

2

'

3

Appraised value of property by independent valuation firm

'

'

'

'

'

'

'

624,360

'

'

'

'

Investment to purchased all of the membership interests of Knox Gas, LLC

'

'

500,000

'

'

'

500,000

71,000

'

'

'

'

Loan obtained by the Company to Knox Gas, LLC

'

'

'

150,000

'

'

'

'

'

'

'

'

Investment in four royalty interest

'

-3,525

30,269

'

'

'

'

'

'

'

'

'

Amount of sold royalty interests

7,925

'

'

'

'

'

'

'

'

'

'

'

Loss recognize after sell of one royalty interests

$3,889

'

'

'

'

'

'

'

'

'

'

'

Disposal_of_Assets_Details

Disposal of Assets (Details) (USD $)	Dec. 31, 2010	Mar. 22, 2011
		Darryl Reed [Member]
Disposal of Assets (Textual)	'	'
Equity interest of Dynatech, LLC conveyed by the Company	'	35.00%
Amount of conveyed equity interest	'	$10
Book value of Dynatech's office building	3,395,247	'
Indebtedness	3,700,000	'
Cross collateralization of building owned by Dynatech's	$500,000	'

Convertible_Promissory_Notes_P1

Convertible Promissory Notes Payable (Details) (USD $)	12 Months Ended		1 Months Ended		12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 17, 2012	Jul. 31, 2010	Dec. 31, 2011
			Convertible Promissory Notes [Member]	Convertible Promissory Notes [Member]	Convertible Promissory Notes [Member]
					Note
Convertible Promissory Notes Payable (Textual)	'	'	'	'	'
Convertible Promissory Note loan proceeds	'	'	'	$150,000	$8,800
Accrued interest on Convertible Promissory Note	'	'	'	18.00%	8.00%
Conversion term of notes	'	'	'	'The noteholder has the option to convert any unpaid note principal and accrued interest to the Company's common stock at a rate of 75% of the average closing price of the last ten days of trading any time after the issuance date of the note.	'The note holders have the option to convert any unpaid principal and accrued interest at any time to the Company's common stock at a rate of 55% of the average three trading days low out of the immediately preceding ten trading days.
Number of Notes	'	'	'	'	2
Convertible promissory note settlement date	'	'	'	'	17-Dec-12
Issuance of shares due to conversion of note	'	'	10,000,000	'	'
Market price of converted note	'	'	$0.01	'	'
Loss on conversion	$44,871	'	$44,871	'	'

Segment_Information_Details

Segment Information (Details)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
	Segments	Segments
Segment Information (Textual) [Abstract]	'	'
Number of reportable segments	1	1

Preferred_Stock_Details

Preferred Stock (Details)	Dec. 31, 2012	Dec. 31, 2011
Series A Preferred Stock [Member]	'	'
Preferred Stock (Textual) [Abstract]	'	'
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares outstanding	0	0
Series B Preferred Stock [Member]	'	'
Preferred Stock (Textual) [Abstract]	'	'
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares outstanding	0	0

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)

1 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

Sep. 30, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 03, 2012

Sep. 30, 2011

Mar. 22, 2011

Mar. 22, 2011

Dec. 31, 2012

Dec. 31, 2011

Mar. 22, 2011

Mar. 22, 2011

Mar. 22, 2011

Mar. 22, 2011

Sep. 22, 2011

Darryl Reed [Member]

Darryl Reed [Member]

Darryl Reed [Member]

Knox Gas, LLC [Member]

Knox Gas, LLC [Member]

Knox Gas, LLC [Member]

Knox Gas, LLC [Member]

Knox Gas, LLC [Member]

Knox Gas, LLC [Member]

Knox Gas, LLC [Member]

Seawright Holdings Inc. [Member]

Lease One [Member]

Lease Two [Member]

Lease Three [Member]

Lease Four [Member]

acre

Well

acre

acre

Well

acre

Well

Well

Related Party Transactions (Textual)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Lease termination date

'

'

'

'

31-Aug-12

'

'

'

'

'

'

'

'

'

'

Accrued rent under lease arrangement

'

'

'

'

$32,550

'

'

'

'

'

'

'

'

'

'

Common stock issued to CEO for accrued compensation, shares

10,000,000

'

'

'

70,000,000

10,000,000

'

'

'

'

'

'

'

'

10,000,000

Stock issued for accrued wages

600,000

1,225,000

600,000

'

1,225,000

600,000

'

'

'

'

'

'

'

'

600,000

Share issue price

'

'

'

'

$0.02

'

'

'

'

'

'

'

'

'

'

Promissory note, payment terms

'

'

'

'

'

'

'

'Payable pursuant to two promissory notes in the amount of $250,000 each that are payable to Joel Sens and Barbara Reed.

'The original transaction was recorded as a purchase in exchange for two promissory notes of $250,000 each issued to Joel Senes and Barabara Reed.

'

'

'

'

'

'

Note Payable- related party

'

'

500,000

'

'

'

'

'

'

'

'

'

'

'

'

Accrued interest payable

'

'

9,876

'

'

'

'

'

'

'

'

'

'

'

'

Investment to purchased all of the membership interests of Knox Gas, LLC

'

'

500,000

'

'

'

'

500,000

71,000

'

'

'

'

'

'

Area of land acquired for leases

'

'

'

'

'

'

'

'

'

'

100

20.2

700

400

'

Number of drilled wells

'

'

'

'

'

'

'

'

'

'

5

2

'

3

'

Equity interest of Dynatech, LLC conveyed by the Company

'

'

'

'

'

'

35.00%

'

'

'

'

'

'

'

'

Amount of conveyed equity interest

'

'

'

'

'

'

10

'

'

'

'

'

'

'

'

Forgiveness of promissory note

'

'

'

'

'

11,795

'

'

'

'

'

'

'

'

60,420

Appraised value of property by independent valuation firm

'

'

'

'

'

'

'

'

624,360

'

'

'

'

'

'

Book value of properties

'

'

'

3,395,247

'

'

'

'

213,881

'

'

'

'

'

'

Impairment loss of properties

'

'

'

'

'

'

'

'

286,119

'

'

'

'

'

'

Cost incurred for acquisition of oil and gas

'

'

'

'

'

'

'

'

'

55,000

'

'

'

'

'

Indebtedness

'

'

'

3,700,000

'

'

'

'

'

'

'

'

'

'

'

Cross collateralization of building owned by Dynatech's

'

'

'

500,000

'

'

'

'

'

'

'

'

'

'

'

Cost of underlying assets

'

$71,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Going_Concern_Matters_Details

Going Concern Matters (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Going Concern Matters (Textual)	'	'	'
Operating losses	($1,720,306)	($898,471)	'
Stockholder's equity deficiency	($444,922)	($194,718)	($1,637,429)

Restatement_Details

Restatement (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Evaluated Oil & Gas Properties	$71,000	$71,000
Accumulated deficit	-14,041,344	-12,321,038
Net loss	-1,720,306	-898,471
Loss per common share	($0.04)	($0.05)
Originally Reported	'	'
Evaluated Oil & Gas Properties	213,881	500,000
Additional paid in capital	14,038,295	'
Accrued interest payable-related party	'	25,808
Note payable-related party	'	500,000
Accumulated deficit	-14,454,189	-12,417,846
Net loss	-2,036,343	-979,279
Loss per common share	($0.05)	($0.06)
Restated	'	'
Evaluated Oil & Gas Properties	71,000	71,000
Additional paid in capital	13,482,569	'
Accrued interest payable-related party	'	0
Note payable-related party	'	0
Accumulated deficit	-14,041,344	-12,321,038
Net loss	($1,720,306)	($898,471)
Loss per common share	($0.04)	($0.05)

Restatement_Details_Textual

Restatement (Details Textual) (USD $)	12 Months Ended		1 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Mar. 22, 2011	Dec. 31, 2012
			Knox Gas Llc [Member]	Knox Gas Llc [Member]
Restatement (Textual)	'	'	'	'
Debt Instrument, Payment Terms	'	'	'Payable pursuant to two promissory notes in the amount of $250,000 each that are payable to Joel Sens and Barbara Reed.	'The original transaction was recorded as a purchase in exchange for two promissory notes of $250,000 each issued to Joel Senes and Barabara Reed.
Cost to acquire leases	'	$500,000	$500,000	$71,000

Subsequent_Events_Unaudited_De

Subsequent Events (Unaudited) (Details) (Subsequent Event [Member], USD $)	0 Months Ended	3 Months Ended			1 Months Ended
	Apr. 25, 2014	Jun. 26, 2014	Jun. 26, 2014	Jun. 26, 2014	31-May-14
			Consultant [Member]	Other Related Parties [Member]	Highway two health, LLC
Subsequent Event (Textual)	'	'	'	'	'
Payments for lease costs	$8,000	'	'	'	$6,000
Lease description	'The lease has an effective date of May 1, 2014 and has a two year term with a 3% escalation clause in year two.	'	'	'	'
Lease term	'2 years	'	'	'	'
Consulting agreement period	'	'	'	'	'5 years
Sublease agreement	'	'	'	'	150,000
Company borrowed amount	'	'	$95,000	$299,900	'
Converted of common stock	'	8,000,000	'	'	'