WOD Retail Solutions (WODI) 10-Q 19 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 12, 2013
Document And Entity Information	'	'
Entity Registrant Name	'Dynamic Energy Alliance Corporation	'
Entity Central Index Key	'0000704366	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	196,050,937
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets	'	'
Cash	$7,269	$592
Prepaid expense	1,560	'
Total Current Assets	8,829	592
Total Assets	8,829	592
Current Liabilities	'	'
Accounts payable and accrued expenses	532,946	470,843
Income taxes payable	1,512	1,750
Loans payable to a related party	189,512	119,139
Contingent consideration payable to related party	1,015,362	1,015,362
Total Current Liabilities	1,739,332	1,607,094
Stockholders' Deficit	'	'
Preferred Stock, Series A Convertible: 50,000,000 shares authorized, par value: $0.0001 0 issued and outstanding as of September 30, 2013 and December 31, 2012.	'	1,145
Common Stock: 300,000,000 shares authorized, par value $0.00003 173,550,937 and 82,508,825 issued and outstanding as of September 30, 2013 and December 31, 2012, respectively.	5,807	3,075
Additional paid-in capital	4,613,295	4,384,835
Accumulated deficit	-6,349,605	-5,995,557
Total Stockholders' Deficit	-1,730,503	-1,606,502
Total Liabilities and Stockholders' Deficit	$8,829	$592

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Stockholders' Deficit	'	'
Preferred stock Series A, par value	$0.00	$0.00
Preferred stock Series A, Authorized	50,000,000	50,000,000
Preferred stock Series A, Issued	0	11,453,804
Preferred stock Series A, outstanding	0	11,453,804
Common stock, par value	$0.00	$0.00
Common stock, Authorized	300,000,000	300,000,000
Common stock, Issued	173,550,937	82,505,825
Common stock, outstanding	173,550,937	82,505,825

Unaudited_Condensed_Consolidat

Unaudited Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Unaudited Condensed Consolidated Statements Of Operations	'	'	'	'
Revenue	'	$14,710	'	$420,189
Cost of revenue	'	'	'	'
Gross profit	'	14,710	'	420,189
Operating Expenses	'	'	'	'
Project development costs	'	2,845	'	183,829
Consulting services	'	100,000	70,000	450,000
General and administrative expenses	78,360	246,853	252,564	612,837
Total Operating Expenses	78,360	349,698	322,564	1,246,666
Loss from operations	-78,360	-334,988	-322,564	-826,477
Other expenses	'	'	'	'
Interest expense	10,679	4,199	31,482	25,197
Other	'	109	40	109
Total other expense	10,679	4,308	31,522	25,306
Loss before income taxes	-89,039	-339,296	-354,086	-851,783
Provision for income taxes	'	'	'	'
Net loss	($89,039)	($339,296)	($354,086)	($851,783)
Net Loss Per Share - Basic and Diluted	$0	$0	$0	($0.01)
Weighted average number of shares outstanding during the year Basic and Diluted	82,508,825	82,019,605	82,508,825	81,544,611

Unaudited_Condensed_Consolidat1

Unaudited Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Operating Activities:	'	'
Net loss	($354,086)	($851,783)
Adjustments to reconcile net loss to net cash used in opearting activities	'	'
Non-cash consulting expenses	'	38,659
Warrants issued for services	130,000	480,000
Operating Assets and Liabilities:	'	'
Prepaid expense	-1,560	'
Accrued interest payable	62,181	295,435
Accounts payable	13,420	'
Decrease in income taxes payable	-238	-12,000
Net cash used in operating activities	-150,283	-49,689
Financing Activities:	'	'
Cash received from contingent consideration	'	18,948
Cash received from shareholder	100,007	'
Proceeds from related party loan	56,953	25,197
Net cash provided by financing activities	156,960	44,145
Net (increase) decrease in Cash	6,677	-5,544
Cash at beginning of period	592	7,652
Cash at end of period	7,269	2,108
Supplemental disclosure of cash flow information:	'	'
Cash paid for interest	'	25,197
Cash paid for taxes	'	'

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2013
Description Of Business	'
NOTE 1 - DESCRIPTION OF BUSINESS	'
	Dynamic Energy Alliance Corporation (“DEAC”) was formerly Mammatech Corporation (“MAMM”) (or the “Company”), and was incorporated in the State of Florida on November 23, 1981 as Mammatech Corporation. From 1981 through the first quarter of 2011, the Company’s business was that of a marketer of tumor detection equipment. On March 9, 2011, Mammatech and Dynamic Energy Development Corporation (DEDC), a private corporation, transacted a reverse triangular merger in which DEDC became a subsidiary of Mammatech and DEDC staff began to operate the Company, shifting its focus to the recoverable energy sector. The fiscal year end of the Company was changed to December 31 from August 31. The Company formally changed its name to Dynamic Energy Alliance Corporation, having amended its Articles of Incorporation effective September 15, 2011. The Company’s new trading symbol, DEAC, became effective in December 2011.
	Through its wholly owned subsidiary, Dynamic Energy Development Corporation (“DEDC”), the Company has a business plan to develop, commercialize, and sell innovative technologies in the recoverable energy sector. Specifically, it is focused on identifying, combining and enhancing existing industry technologies with proprietary recoverable production and finishing processes to produce synthetic oil, carbon black, gas, and carbon steel from discarded or waste tires. This process will be accomplished with limited residual waste product and significant reductions in greenhouse gases, compared to traditional processing. To maximize this opportunity, the Company has developed a scalable, commercial development strategy to build "Energy Campuses" with low operational costs and long-term, recurring revenues.
	In conjunction with the acquisition of DEDC, the Company acquired Transformation Consulting (‘TC”), a wholly-owned subsidiary of DEDC. TC provides business development, marketing and administrative consulting services. Through a January 2010 management services and agency agreement (“Agency Agreement”), TC receives revenues from a related party based on billings received from certain of TC’s direct to consumer membership club products that were transferred to the related party under the Agency Agreement.
	On September 30, 2013 Habanero Properties LTD entered into an Assignment and Assumption Agreement with Harvey Dale Cheek, and Charles R. Cronin, Jr. (the “Assignment”). Pursuant to the Assignment, Habanero Properties LTD acquired 102,693,795 shares of Common Stock equal to 52.38% of the Company. As a result of the acquisition of these shares pursuant to the Assignment, a change of control of the Company has occurred and Habanero Properties LTD is now our majority shareholder.
	Merger Acquisition by way of Share Exchange
	On March 9, 2011, the Company effectively completed a merger acquisition transaction whereby it entered into a Share Exchange Agreement (“SEA”) with DEDC, a privately held corporation, with DEDC becoming a wholly-owned subsidiary of the Company. All of the shares of DEDC were transferred to Dynamic Energy Development Corporation, a Delaware corporation. This company was then merged with the Company. The share transactions to complete the merger transaction are hereinafter collectively referred to as the “Merger.” All costs incurred in connection with the Merger have been expensed. Following the Merger, the Company abandoned its prior business and concurrently adopted DEDC’s business plan as its principal business. In addition, the director and officer of MAMM were replaced by the directors and officers of DEDC.

GOING_CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2013
Going Concern	'
Note 2 - GOING CONCERN	'
	For the nine months ended September 30, 2013, the Company sustained a net loss of $354,086 The Company currently has a working capital deficit with which to continue its operating activities. As of September 30, 2013, the Company has an accumulated deficit of $6,349,605. The amount of capital required to sustain operations is subject to future events and uncertainties. The Company must secure additional working capital through loans, sale of equity securities, or a combination, in order to implement its business plans. There can be no assurance that such funding will be available in the future or available on commercially reasonable terms. These conditions raise substantial doubt about the Company's ability to continue as a going concern.
	The accompanying consolidated financial statements have been presented on the basis of the continuation of the Company as a going concern and do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.
	During 2013, the Company has generated no revenue. Management has continued to manage its costs for 2013 to ensure appropriate funding is on hand for its operation. If the Company's 2013 projections are not met, the Company will be required to decrease expenses and raise additional equity and/or debt financing, which may not be available at commercially reasonable terms, if at all.

MERGER_WITH_DYNAMIC_ENERGY_DEV

MERGER WITH DYNAMIC ENERGY DEVELOPMENT CORPORATATION	9 Months Ended
	Sep. 30, 2013
Merger With Dynamic Energy Development Corporatation	'
NOTE 3 - MERGER WITH DYNAMIC ENERGY DEVELOPMENT CORPORATION	'
	(a)	Description of the Merger
	This merger acquisition was transacted as follows (The Company’s shares of common stock disclosures in this note have been presented on a post forward stock split basis.):
	The Company, DEDC and Verdad Telecom (“MAMM Controlling Shareholder”) entered into a Share Exchange Agreement, pursuant to which MAMM Controlling Shareholder, owning an aggregate of 44,786,188 shares of common stock, $.0001 par value per share, of the Company (“Common Stock”), equivalent to 85.5% of the issued and outstanding Common Stock (the “Old MAMM Shares”) would return its shares to treasury and DEDC shareholders would exchange 17,622,692 DEDC shares on a one for one basis of newly issued shares of the Company. On return of such shares to treasury, the MAMM Controlling Shareholder received a cash payment of $322,000 (the “Purchase Price”). In addition, prior to the effective time of the Merger, 6,000,000 shares of the Company’s common stock were issued to a debenture holder pursuant to an investment bonus feature in the convertibility of debenture notes. Immediately prior to the effective time of the Merger, 22,871,100 shares of the Company’s common stock were issued and outstanding. Upon completion of the Merger, the DEDC shareholders owned approximately 69.8% of the Company’s issued and outstanding common stock.
	All references to share and per share amounts in these financial statements have been restated to retroactively reflect the number of common shares of MAMM common stock issued pursuant to the Merger.
	(b)	Accounting Treatment of the Merger; Financial Statement Presentation
	The Merger was accounted for as a reverse acquisition pursuant to Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 805-40-25.1, which provides that the merger of a private operating company into a non-operating public shell corporation without significant net assets typically results in the owners and management of the private company having actual or effective operating control of the combined company after the transaction, with the shareholders of the former public corporation continuing only as passive investors.
	These transactions are considered by the Securities and Exchange Commission to be capital transactions in substance, rather than business combinations. That is, the transaction is equivalent to the issuance of stock by the private company for the net monetary assets of the shell corporation, accompanied by a recapitalization. Accordingly, the Merger has been accounted for as a recapitalization, and, for accounting purposes, DEDC is considered the accounting acquirer in a reverse acquisition.
	The Company’s historical accumulated deficit for periods prior to March 9, 2011, in the amount of $3,075,165 was eliminated by offset against additional-paid-in-capital, and the accompanying financial statements present the previously issued shares of MAMM common stock as having been issued pursuant to the Merger on March 9, 2011. The shares of common stock of the Company issued to the DEDC stockholders in the Merger are presented as having been outstanding since December 13, 2010, the month when DEDC first sold its equity securities.
	Because the Merger was accounted for as a reverse acquisition under Generally Accepted Accounting Principles (“GAAP”), the financial statements for periods prior to March 9, 2011 reflect only the operations of DEDC.

ACQUISITION_OF_TRANSFORMATION_

ACQUISITION OF TRANSFORMATION CONSULTING	9 Months Ended
	Sep. 30, 2013
Acquisition Of Transformation Consulting	'
NOTE 4 - ACQUISITION OF TRANSFORMATION CONSULTING	'
	On March 9, 2011, DEDC acquired all of the outstanding shares, of Transformation Consulting (“TC”) pursuant to a Stock Purchase Agreement between a director of the Company (“the Director”) and DEDC, dated February 25, 2011 and Amendments No. 1, 2 and 3 to Stock Purchase Agreement, dated December 30, 2011, March 31, 2012 and September 26, 2012, respectively (“TCI Agreement”). The purchase price for the Shares was $2,000,000, payable from the gross revenues (pre-tax) of TC, as received, subject to the following contingent reduction or increase of the purchase price. If TC’s gross revenues during the two years following the closing are less than $2,000,000, then the purchase price for the shares shall be reduced to the actual revenue received by TC during the two year period. If TC’s revenues during the same two year period exceed $2,000,000, then the purchase price for the shares shall be increased by one-half of the excess revenues over $2,000,000 (“contingent consideration”). At the time of the acquisition, TC had minimal tangible assets and the entire $2,000,000 purchase price was allocated to a customers’ list intangible asset.
	Through September 30, 2013, TC gross revenues under the Stock Purchase Agreement totaled approximately $2,000,000. Through September 30, 2013, payments of the purchase price, net of refunds, totaled $984,638. At September 30, 2013, contingent consideration payable is $1,015,362. Under an amended payment schedule, the contingent consideration owing is due May 26, 2013.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Summary Of Significant Accounting Policies	'
NOTE 5 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Basis of Presentation
	The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles and include the accounts of the Company and its subsidiaries, Dynamic Energy Development Corporation and Transformation Consulting. All intercompany balances and transactions have been eliminated.
	The accompanying unaudited consolidated financial statements primarily reflect the financial position, results of operations and cash flows of the Company (as discussed above). The accompanying unaudited condensed consolidated financial statements of Company have been prepared in accordance with GAAP for interim financial information and pursuant to the instructions to Form 10-Q and Article 8 of Regulation S-X of the Securities and Exchange Commission (“SEC”). Accordingly, these interim financial statements do not include all of the information and footnotes required by GAAP for annual financial statements. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013, or for any other period. Amounts related to disclosures of December 31, 2012 balances within those interim condensed consolidated financial statements were derived from the audited 2012 consolidated financial statements and notes thereto filed on Form 10-K on April 16, 2013.
	Use of Estimates
	Preparation of the Company's financial statements in conformity with United States GAAP requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as well as the reported amounts of revenues and expenses. Accordingly, actual results could differ from those estimates.
	Development Costs
	Development costs are expensed in the period they are incurred unless they meet specific criteria related to technical, market and financial feasibility, as determined by management, including but not limited to the establishment of a clearly defined future market for the product, and the availability of adequate resources to complete the project. If all criteria are met, the costs are deferred and amortized over the expected useful life, or written off if a product is abandoned.
	Development costs are as follows:
			3 Months Ended				9 Months Ended
			September 30,		September 30,		September 30,		September 30,
			2013		2012		2013		2012
	Development Costs		$	-	$	2,845	$	-	$	2,845
	Cash and Cash Equivalents
	Cash and cash equivalents, if any, include all highly liquid instruments with an original maturity of three months or less at the date of purchase. As of September 30, 2013 and December 31, 2012, the Company had no cash equivalents.
	Financial Instruments and Concentration of Risk
	The fair values of financial instruments, which include cash, accounts payable and accrued liabilities and convertible notes, were estimated to approximate their carrying values due to the immediate or relatively short maturity of these instruments. Management does not believe that the Company is subject to significant interest, currency or credit risks arising from these financial instruments.
	Fair Value of Financial Instruments
	The Company accounts for the fair value of financial instruments in accordance with the FASB ASC Topic 820, Fair Value Measurements and Disclosures ("Topic 820"). Topic 820 defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures.
	The three levels are defined as follows:
	-	Level 1	inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
	-	Level 2	inputs to the valuation methodology include quoted prices for similar assets or liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
	-	Level 3	inputs to the valuation methodology are unobservable and significant to the fair measurement.
	The fair value of the Company's cash, accounts payable and accrued expenses approximate carrying value because of the short-term nature of these items.
	Management believes it is not practical to estimate the fair value of loan to related parties because the transactions cannot be assumed at arm's length, the terms are not deemed to be market terms, there are no quoted values available for these instruments, and an independent valuation would not be practical due to the lack of data regarding similar instruments, if any, and the associated potential costs.
	Intangible Assets and Impairment of Long-lived Assets
	The Company has adopted the provision codified in ASC 350, Intangibles – Goodwill and Other which revises the accounting for purchased goodwill and intangible assets. Under ASC 350, goodwill and intangible assets with indefinite lives are no longer amortized and are tested for impairment annually. The determination of any impairment would include a comparison of estimated future operating cash flows anticipated during the remaining life with the net carrying value of the asset as well as a comparison of the fair value to book value of the Company.
	Intangible assets comprised the customer lists purchased in connection with the acquisition of Transformation Consulting on March 9, 2011. The intangible assets were reported at acquisition cost and were to be amortized on the basis of management’s estimate of the future cash flows from this asset over approximately five years, which was management’s initial estimate of the useful life of the customer lists.
	In accordance with ASC Topic 360-10-15 (prior authoritative literature: SFAS 144), the Company performed an assessment as of December 31, 2011. The Company assessed the recoverability of the carrying value of its intangible assets based on estimated undiscounted cash flows to be generated from this asset. For the year ended December 31, 2011, the Company determined that, based on estimated future cash flows, the intangible asset was fully impaired; accordingly, an impairment loss of the carrying amount of $2,000,000 was recognized as of December 31, 2011.
	Revenue Recognition
	The Company recognizes revenue in accordance with the FASB ASC Section 605-10-S99, Revenue Recognition, Overall, SEC Materials ("Section 605-10-S99"). Section 605-10-S99 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services rendered; (3) the fee is fixed and determinable; and (4) collectability is reasonably assured.
	Specifically with respect to TC, commission revenue is earned on consulting services provided to a company controlled by a director of the Company. TC earns these commissions based on this company’s revenues from certain direct to consumer membership club products. Commissions earned are recorded when deposited into an escrow account, effectively allowing for uncertainty of collectability and bad debt issues.
	Loss Per Common Share
	Basic loss per common share (“EPS”) is calculated by dividing the net loss available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. The number of common shares that are exercisable or converted into common stock is not material to affect diluted EPS results. Further, since the Company shows losses for the periods presented basic and diluted loss per share are the same for all periods presented. As of September 30, 2013 and December 31, 2012, there were no outstanding dilutive securities.
	Certain Reclassification
	Certain 2012 items were reclassified to conform to the current year presentation. Such reclassifications had no effect on 2012 net income.
	Income Taxes
	Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted the accounting standards codified in ASC 740, Income Taxes as of its inception. Pursuant to those standards, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefit of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not that it will utilize the net operating losses carried forward in future years.
	ASC 740-10-25 prescribes recognition thresholds that must be met before a tax position is recognized in the financial statements and provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. An entity may only recognize or continue to recognize tax positions that meet a "more likely than not" threshold. Based on its evaluation, the Company has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements.
	The Company does not have any unrecognized tax benefits as of September 30, 2013 and December 31, 2012 that, if recognized, would affect the Company's effective income tax rate. The Company's policy is to recognize interest and penalties related to income tax issues as components of income tax expense. The Company did not recognize or have any accrual for interest and penalties relating to income taxes as of September 30, 2013 and December 31, 2012.
	Common Share Non-Monetary Consideration
	In situations where common shares are issued and the fair value of the goods or services received is not readily determinable, the fair value of the common shares is used to measure and record the transaction. The fair value of the common shares issued in exchange for the receipt of goods and services is based on the stock price as of the earliest of the date at which:
	i)     the counterparty’s performance is complete;
	ii)    a commitment for performance by the counterparty to earn the common shares is reached; or
	iii)   the common shares are issued if they are fully vested and non-forfeitable at that date.
	Stock-Based Compensation
	On December 1, 2005, the Company adopted the fair value recognition provisions codified in ASC 718, Compensation-Stock Compensation. The Company adopted those provisions using the modified-prospective-transition method. Under this method, compensation cost recognized for all periods prior to December 1, 2005 includes: a) compensation cost for all share-based payments granted prior to, but not yet vested as of November 30, 2005, based on the grant-date fair value and b) compensation cost for all share-based payments granted subsequent to November 30, 2005, based on the grant-date fair value. In addition, deferred stock compensation related to non-vested options is required to be eliminated against additional paid-in capital. The results for periods prior to December 1, 2005 were not restated.
	The Company accounts for equity instruments issued in exchange for the receipt of goods or services from parties other than employees in accordance with ASC 505, Equity. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the counterparty.
	Share Purchase Warrants
	The Company accounts for common share purchase warrants at fair value in accordance with ASC 815, Derivatives and Hedging. The Black-Scholes option pricing valuation method is used to determine fair value of these warrants. Use of this method requires that the Company make assumptions regarding stock volatility, dividend yields, expected term of the warrants and risk-free interest rates.
	Recently and Issued Accounting Pronouncements
	Adopted –
	In May 2011, the FASB issued Accounting Standards Update (“ASU”) No. 2011-04: “Fair Value Measurement (Topic 820) – Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs”. This is a new accounting standard on fair value measurements that clarifies the application of existing guidance and disclosure requirements, changes certain fair value measurement principles and requires additional disclosures about fair value measurements. The standard is effective for interim and annual periods beginning after December 15, 2011. The adoption of this accounting standard does not have a material impact on the Company's consolidated financial statements and related disclosures.
	In September 2011, the FASB issued an update that allows companies to assess qualitative factors to determine whether they need to perform the two-step quantitative goodwill impairment test. Under the option, an entity no longer would be required to calculate the fair value of a reporting unit unless it determines, based on that qualitative assessment, that it is more likely than not that its fair value is less than its carrying amount. The guidance is effective for interim and annual goodwill impairment tests performed for fiscal years beginning after December 15, 2011 although early adoption is permitted. The adoptation of this guidance does not have a material impact on the Company's consolidated financial statements and related disclosures.
	In December 2011, the FASB issued ASU No. 2011-11 “Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities ” . This accounting update requires that an entity disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. The accounting update is effective for annual periods beginning on or after January 1, 2013. The adoption of this accounting standard does not have a material impact on the Company's consolidated financial statements and related disclosures.
	In July 2012, the FASB issued Accounting Standards Update No. 2012-02, Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. The update simplifies the guidance for testing the decline in the realizable value (impairment) of indefinite-lived intangible assets other than goodwill. Examples of intangible assets subject to the guidance include indefinite-lived trademarks, licenses, and distribution rights. The standard applies to all public, private, and not-for-profit organizations. The amendments in this update are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoptation of this guidance did not have a material impact on the Company's consolidated financial statements and related disclosures.
	Not Adopted –
	In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. We are evaluating the effect, if any, adoption of ASU No. 2013-07 will have on our consolidated financial statements and related disclosures.

RELATED_PARTY_TRANSACTIONS_AND

RELATED PARTY TRANSACTIONS AND AMOUNTS OWING	9 Months Ended
	Sep. 30, 2013
Related Party Transactions And Amounts Owing	'
NOTE 6 - RELATED PARTY TRANSACTIONS AND AMOUNTS OWING	'
	a)	Loans payable to related party - Cronin – LOC
	The amounts due to a related party at September 30, 2013 and December 31, 2012 of $189,512 and $119,139, respectively, represent an unsecured promissory note (“Cronin - LOC”) due to a shareholder and director of the Company. These amounts are unsecured, bear interest at 15% per annum and payable, with accumulated interest, and due December 31, 2011. The Company is still seeking funding to fulfill its financial obligations under this agreement and is in default for non-payment. Without funds to settle this obligation or obtaining consent from the related party to defer payment of the amount owing, the related party has the right to demand payment from the Company. In conjunction with the execution of the Cronin - LOC, the Company issued a Warrant to the shareholder and director for the purchase of 9,000,000 shares of common stock in July 2011.
	As disclosed in Form 8-K, dated May 8, 2013, effective May 7, 2013, Charles R. Cronin, Jr. (“Cronin”), a Director of the Company, accepted the Company’s offer to have Cronin deposit funds for professional fees, and for deferral of due dates for specific payments on the TCI Agreement, previously due in 2012. In exchange for the deferral of $1,015,362 to May 26, 2013 and the deposits for the Auditors fees, the Company assumes all of the TCI related debt under the TCI Agreement on a joint and several liability basis with its subsidiary DEDC (See Note 4).
	b)	Contingent consideration payable to related party
	Pursuant to Stock Purchase Agreement between a director of the Company (“the Director”) and DEDC, dated February 25, 2011 and Amendments No. 1, No. 2 and No. 3 to Stock Purchase Agreement, dated December 30, 2011, March 31, 2012 and September 26, 2012, respectively, DEDC acquired all of the outstanding shares, of Transformation Consulting (“TC”). The purchase price for the shares was $2,000,000, payable from the gross revenues of TC, subject to the following contingent reduction or increase of the purchase price. If TC’s gross revenues during the two years following the closing are less than $2,000,000, then the purchase price for the shares shall be reduced to the actual revenue received by TC during the two year period. If TC’s revenues during the same two year period exceed $2,000,000, then the purchase price for the shares shall be increased by one-half of the excess revenues over $2,000,000 (“contingent consideration”).
	TC’s revenues are primarily related to revenues received from an entity controlled by the Director (“related entity”) under a January 2010, Management Services and Agency Agreement (“Agency Agreement”). Under the Agency Agreement, TC receives revenues based on billings received from certain of TC’s direct to consumer membership club products that were transferred to the related entity under the Agency Agreement. Pursuant to the Agency Agreement, TC agreed to (1) transfer to the related entity the ownership of certain TC current direct to consumer membership products upon TC receiving a total of $1,000,000 in revenues; (2) introduce the related entity to TC’s existing and potential vendors for use in managing the TC current programs on behalf of TC; and (3) have the related entity act as TC’s sales agent for new product sales. In consideration, TC receives all gross receipts of existing sales, less the related entity’s management fee of 20% of gross sales. Separately, TC and the related entity would each be entitled to 50% of new business sales. After total payments of $2,000,000 to TC from all related revenues under the Agency Agreement, the related entity would no longer be obligated to pay TC any further compensation.
	Pursuant to the contingent consideration of $2,000,000 due to the Director from TC, all revenues generated by TC under the Agency Agreement are disbursed to Director. All cash management services, pertaining to the revenues generated by TC under the Agency Agreement are managed by the Director directly from an escrow account, including deposits of revenues and payment disbursements to the Director. As a result, the Company does not have access to the cash flow from such revenues, which are administered from said escrow account. Contingent consideration is payable based on a payment schedule, as amended, as follows:
	-	Payment one: the first $900,000 of gross revenues paid on receipt;
	-	Payment two: the next $84,638, of gross revenues paid at the later of 90 days of receipt or June 30, 2012;
	-	Payment three: the final $1,015,362 of gross revenues paid at the later of 180 days of receipt or May 26, 2013.
	For the three months ended September 30, 2013 and 2012, TC gross revenues totaled $0 and $103,776, respectively. For the nine months ended September30, 2013 and 2012, TC gross revenues totaled $0 and $405,479, respectively.
	Through September 30, 2013, payments, net of refunds, made to Director totaled $0. At September 30, 2013 and December 31, 2012, contingent consideration payable to Director is $1,015,362 and $1,015,362, respectively, as follows:
			As of		As of
			September30,		December 31,
			2013		2012
	Contingent consideration due		$	2,000,000	$	2,000,000
	Less payments, net of refunds, to Director			984,938		984,938
			$	1,015,362	$	1,015,362
	c)	Assignment and Assumption Agreement and Right of First Refusal and Option Agreement – IWSI PS Plan
	On June 1, 2012, the Company, through its wholly owned subsidiary, DEDC, entered into an assignment and assumption agreement (“Assignment Agreement”) with IWSI PS Plan, an entity controlled by Charles R. Cronin, Jr., a shareholder and director of the Company, and C.C. Crawford Retreading Company, Inc. (“CTR”), pursuant to which DEDC assigned its rights to acquire CTR to IWSI PS Plan (“IWSI PS”). On March 20, 2012, DEDC had entered into a stock purchase agreement with CTR in which DEDC agreed to acquire 100% of the issued and outstanding common shares of CTR. See Note 8. Commitments and Contractual Obligations – Stock Purchase Agreement - C.C. Crawford Retreading Company, Inc., for discussion.
	On October 2, 2012, the DEDC executed a Right of First Refusal and Option Agreement (“Right of First Refusal”) with IWSI PS Plan for both an option to purchase and right of first refusal to purchase CTR.
	The option to purchase granted to the DEDC extends for one year from the date of execution, and provides for certain terms and conditions as follows:
	1	An option exercise price equal to $1,032,500, the original purchase price paid by IWSI PS (the “Option Purchase Price”) with the following adjustments;
	2	A quarterly option payment of $15,000 (the “Option Payment”) , payable every 90 days during the Term of this Agreement;
	3	An amount equal to any increased accounts receivable over the Term and amount equal to five percent (5%) per month of the original purchase price paid by IWSI PS;
	4	All amounts expensed by CTR to advance the business, including tire pyrolysis, the amounts paid the Officers as employment bonuses, the closing costs on the original acquisition, and an amount equal to any increase in IWSI PS shareholder equity, less any amounts CTR received from the prior sale of any assets;
	5	Amount equal to decrease in accounts payable, a monthly fee of $10,000, accrued monthly, for each month of use of the facility by DEAC and/or its affiliates.
	After 180 days from the date of execution of the Assignment Agreement, if IWSI PS receives a bona fide offer or enters into a purchase agreement with a Third Party Offeree to purchase CTR and DEDC fails to execute the Right of First Refusal, then the Right of First Refusal is terminated. Further, the Right of First Refusal and Option Agreement is terminated if DEDC, or its affiliates, does not raise a minimum of $2,000,000 through paid in capital of debentures by March 31, 2013.
	DEDC or its affiliates failed to raise the minimum of $2,000,000 as of March 31, 2013, and accordingly, the Right of First Refusal and Option agreement terminated March 31, 2013.
	d)	Non-Binding Letter of Intent – Terpen Kraftig LLC
	On October 10, 2012, the Company, through its wholly owned subsidiary, Dynamic Energy IP Corporation (“DEIP”), executed a Non-Binding Letter of Intent (LOI) with Terpen Kraftig LLC (TK), a company managed by t wo of the Company’s Directors, Charles R. Cronin, Jr. and Dr. Earl Beaver, contemplating a definitive agreement within 45 days from said letter of intent under which TK would assign to DEIP the exclusive, worldwide license and right in and to Licensor’s catalyst(s), reactor and fractionator technology relating to the recovery of high valued organics from the processing of waste tires (the “Licensed Technology”).
	The LOI sets forth terms for a future definitive agreement that anticipates that the term of the license and assignment to Licensor of the Licensed Technology shall be the greater of (a) twenty-five (25) years, or (b) twenty (20) years from the issuance of the Licensed IP patent(s), whichever is greater, and that compensation payable to TK from the Company and DEIP would consist of:
	1	A non-refundable deposit in the amount of $100,000 to secure the exclusivity of the term sheet, payable within 30 days and prior to preparation and execution of the Definitive Agreement, which shall, upon execution of the Definitive Agreement, be allocated towards to costs associated with the purchase of the equipment required to construct a prototype unit (the “Prototype”) of the Licensed Technology.
	2	A payment to Licensor in the amount of Four Hundred Thousand and No/100 Dollars (USD$400,000), on or before December 31, 2012, for the purchase of the equipment required to construct a pilot plant with input of a minimum of 50/gallons per day (the “Pilot Plant”). If Licensee fails to fund the Pilot Plant on or before December 31, 2012, the Licensor shall have the right cancel and rescind the licensing rights of the Licensed IP granted to Licensee under the Definitive Agreement.
	3	A minimum royalty cash payment of Thirty-Five Thousand and No/100 Dollars (USD $35,000) per month, from the date of execution of the Definitive Agreement forward over the term of the license, until and except when the royalty stream exceeds $35,000 per month (the “Minimum Licensing Fee”).
	The LOI contains customary warranties and representations and confidentiality provisions, including specific terms which are considered trade secrets, and are therefore not being released.
	The Company is still seeking funding and is in default on this agreement due to non-payment. Without funds to secure the exclusivity of the term sheet or obtain consent from TK to defer payment of the amount required, there is no formal agreement between TK and the Company at this time. The Definite Agreement is still being negotiated.
	e)	Transactions in Normal Course of Operations with Related Parties
	Related party transactions were in the normal course of operations and were measured at the exchange amount, which is the amount of consideration established and agreed to by the related parties.
	(i)	Consulting Agreement- Key Services, Inc . – The Company incurred expenses for consulting services for development and construction of the Company’s energy campus project, provided by a company related through common shareholdings (“Consultant”) through June 2012. In July 2012, the consulting services agreement was amended whereby the Consultant agreed to terminate its monthly fee of $20,000 beginning July 1, 2012 and the accounts payable was settled in full. For the nine months ended September 30, 2013 and 2012, the Company paid consulting services expense of $0 and $120,000, respectively, to Consultant. At September 30, 2013 and December 31, 2012, the Company has no amounts owing to Consultant. See Note 8, Commitments and Contractual Obligations, for discussion.
	(ii)	Consulting Agreement – NBN Enterprises, Inc. (“NBN”) – The Company incurred expenses for strategic business and legal services provided by a company related through common shareholdings for the three months ended September 30, 2013 and 2012, in the amount of $7,000 and $10,500, respectively. For the nine months ended September 30, 2013 and 2012, expenses totaled $17,500 and $21,000, respectively. At September30, 2013 and 2012, the Company has an accounts payable balance of $28,000 and $7,000, respectively, to this related party. See Note 8, Commitments and Contractual Obligations, for discussion. This agreement expired as of May ___, 2013.
	(iii)	Consulting Agreement - TMDS, LLC – On July 9, 2011, as amended December 30, 2011, Company executed a consulting agreement with TMDS, LLC (“TMDS”), an entity controlled by a director and shareholder of the Company. Under the consulting agreement, TMDS will locate and assist in the Company’s development and construction of energy campus projects to be undertaken by the Company in the future. The consulting agreement is non-exclusive and runs for a period of five years.
		As consideration, the Company has agreed to pay compensation to TMDS in the form of one or more Warrants for the purchase of 1,000,000 shares of restricted common stock of the Company (“Shares”) every 90 days, exercisable at $0.0001 per share, with an exercise term of five (5) years from the date of each issuance. In addition, TMDS is entitled to additional fees, including but not limited to, joint venture, partnership, consulting, developer, contractor and/or project management fees, to be negotiated separately, and agreed to in writing on a project-by-project basis.
		During the three months ended September30, 2013 and 2012, the Company recorded the issuance of one Warrant for 1,000,000 shares of common stock, valued at $20,000 and $160,000, respectively, to TMDS under this agreement. During the nine months ended September30, 2013 and 2012, the Company recorded the issuance of one Warrant for 2,000,000 shares of common stock, valued at $70,000 and $230,000, respectively, to TMDS under this agreement.
		As of September30, 2013 and December 31, 2012, the Company is obligated to issue seven Warrants totaling 10,000,000 shares of common stock and nine Warrants totaling 10,000,000 shares of common stocks, respectively, to TDMS under this agreement. See Note 7, Capital Stock – Common Stock Warrants, for discussion.
	(iv)	Industry Consulting and Nondisclosure Agreement - Practical Sustainability - On May 25, 2012, Dynamic Energy Development Company, LLC (“DEDC”), a wholly owned subsidiary of Dynamic Energy Alliance Corporation, modified a prior agreement, Industry Consulting and Nondisclosure Agreement (“ICNA”), with Practical Sustainability, LLC (“PS”), an entity controlled by Dr. Earl Beaver, a director of the Company, dated November 19, 2010, whereby services and compensation were amended to reflect PS’s role that was effective March 1, 2011. Changes under the amended agreement include:
		-	Nature of Services: Development of Life Cycle Analysis Models, Research of Government Information on Technology for Tire Pyrolysis Oil, Analysis of various tire pyrolysis operations, evaluation of the marketability of tire pyrolysis oil and carbon black produced by vendors of tire pyrolysis processes, participation in the development of the roll-out plan for tire pyrolysis plants, participation on the analysis of vended solutions of the manufacturing of tire pyrolysis plants. Analysis of fuels produced by third party propriety processed that reportedly produce gasoline, diesel, jet fuel and other similar fuels for the use in combustion engines. Provide and manage a central laboratory for DEDC or its parent.
		-	Compensation: The Company or DEDC shall pay to PS a flat fee of $5,000 per month. Compensation has been paid through January 2012.
		On January 17, 2013, the ICNA agreement was further amended to terminate the agreement effective February 1, 2012. Under this amendment, DEDC and PS have agreed that all work under the ICNA agreement has been performed for those services through January 2012, and there are no obligations due PS as of September 30, 2013 and December 31, 2012.
	f)	Cash contributed by related parties
		During the nine months ended September 30, 2013, the related parties contributed $100,007 to the Company for the operating expenses. The transaction was recorded as an increase to the additional paid in capital.

CAPITAL_STOCK

CAPITAL STOCK	9 Months Ended
	Sep. 30, 2013
Capital Stock	'
NOTE 7 - CAPITAL STOCK	'
	Authorized
	The Company is authorized to issue 50,000,000 shares (previously 200,000,000 shares) of preferred stock, having a par value of $0.0001 per share, and 300,000,000 shares (previously 150,000,000 shares) of common stock having a par value of $0.00003 per share.
	Forward Stock Split and Authorized Capital Stock
	Effective September 15, 2011, by Articles of Amendment, the Company effected the following changes:
	-1	forward split all outstanding shares of the Corporation’s common stock on a 3 for 1 basis. Accordingly, common share disclosure has been presented on a post- split basis, except where noted.
	-2	increased authorized capital stock to 500,000,000 shares, of which 300,000,000 shares shall be common stock, par value $0.00003, and 200,000,000 shares shall be preferred stock, par value $0.0001, and to give the Board of Directors the power to fix by resolution the rights, preferences and privileges of preferred stock.
	On October 5, 2011, by approval of shareholders of the Company and the Florida Secretary of State, the authorized number of Series A Convertible Preferred Stock was changed to 50,000,000 shares from the previously authorized 200,000,000 shares of preferred stock. The Certificate of Designation for these shares provides among other rights and privileges the requirement that 75% of the outstanding Series A Convertible Preferred must give their prior consent, before the Company can elect members to the Board of Directors, issue any securities of the Company or affect any fundamental transaction (defined as acquisitions, mergers, sale or purchase of substantially all assets, etc.). The Company executed these amendments during the fourth quarter of 2011.
	The shareholders of convertible preferred stock are voted equally with the shares of the Company’s common stock. Each share of the convertible preferred stock is convertible into two fully paid and non-assessable shares of common stock, subject to certain adjustments, as follows:
	(i)	During the period commencing on October 10, 2013 and terminating on October 10, 2015 (“the quarterly conversion period”), each holder of convertible preferred stock may elect to convert, on each March 31, September30, September 30 and December 31 occurring during the quarterly conversion period, that number of shares of convertible preferred stock equal to 25% of the total number of shares of convertible preferred stock initially issued to such Holder into full paid and non-assessable shares of common stock; and
	(ii)	After the quarterly conversion period, each Holder may elect to convert all or any portion of its shares of convertible preferred stock then outstanding into full paid and non-assessable shares of common stock.
	(iii)	At any time after the issue date and while the convertible preferred stock are outstanding, the Company sells or grants any option to purchase or otherwise disposes or issues any common stock and/or common stock equivalents entitling any person to acquire shares of common stock at a price per share that is lower than $2.50 (such issuances, collectively, then the Company is required to issue additional shares of preferred shares (“Dilutive Issuance”), based on the ratio of the number of shares of common stock and equivalents divided by the number of shares of common stock prior to the dilutive issuance, times the number of shares of preferred stock prior to the dilutive issuance. Each preferred stock shareholder is entitled to receive a pro rate portion of the dilutive issuance based on the number of its shares of preferred stock held prior to the dilutive issuance.
	Issued and Outstanding
	Preferred Stock
	At September 30, 2013 and December 31, 2012, shares of preferred stock issued and outstanding totaled 0 and 11,453,804, respectively.
	On October 10, 2011, the Company issued a total of 8,340,000 shares of series A convertible preferred stock, par value of $0.0001, in exchange for the purchase and cancellation of certain convertible debentures and other outstanding obligations of DEDC, a subsidiary of the Company, to four debenture holders, all directors of the Company, in the total amount of $1,146,565.
	On December 30, 2011, the original issuance total was adjusted to 7,732,824 shares, in order to reflect certain payments in the amount of $121,435 made to one of the debenture holders during the period ending December 31, 2011. As a result, the total amount of the debt cancelled was adjusted to $1,146,565, in exchange for a total issuance of 7,732,824 shares of Series A convertible preferred stock.
	On September 13, 2012, the Company issued a total of 500,000 shares of series A convertible preferred stock, at par value of $0.0001 per share, to two directors of the Company, with each receiving 250,000 shares, in conjunction with the execution and completion of certain contract provisions related to the R.F.B., LLC agreement.
	On October 2, 2012, the Company issued a total of 2,000,000 shares of series A convertible preferred stock, at par value of $0.0001 per share, to one director of the Company, in conjunction with the execution of the C.C Crawford Option Agreement.
	During 2012, the Company issued 1,220,980 shares of preferred stock, at par value of $.0001 per share, for a dilutive issuance under the preferred share agreement, to the shareholders of preferred stock. Each preferred stock shareholder is entitled to receive a pro rate portion of the dilutive issuance based on the number of its shares of preferred stock held prior to the dilutive issuance.
	During the nine months ended September 30, 2013, the Company issued 393,182 shares of preferred stock, at par value of $.0001 per share, for a dilutive issuance under the preferred share agreement to the shareholders of preferred stock. Each preferred stock shareholder is entitled to receive a pro rate portion of the dilutive issuance based on the number of its shares of preferred stock held prior to the dilutive issuance.
	On September 30, 2013, the Company entered into a series of repurchasing agreements with each of the shareholders of its Series A Convertible Preferred Stock. The Company entered into the agreement to eliminate future dilutive issuance as a result the Company was able to reduce its convertible share exposure by 33% and eliminate 75% control held by the Series A Preferred Stock. In exchange for the agreement, each of the Series A Preferred Stock holders were issued common stock in the Company based on weighted average conversation rate of 67% of the conversion rate. As a result the Company issued 91,042,112 shares of common stocks at par value of $.00003 in exchange for the repurchase each of the Series A Preferred stockholders.
	Common Stock
	At September 30, 2013 and December 31, 2012 shares of common stock issued and outstanding totaled 173,550,937 and 82,508,825, respectively.
	During the year ended December 31, 2012, the Company issued 1,204,315 shares of common stock as follows:
	-	On July 18, 2012 issued 609,315 Shares to Key Services, Inc. (‘Key Services”), valued at $121,862, for settlement of accounts payable balance per amendment to Key Services’ consulting agreement;
	-	On August 8, 2012, issued 250,000 Shares to Heartland Capital Markets, LLC (“Heartland”), valued at $15,000, for corporate advisory services per amendment to Heartland’s corporate advisory services agreement;
	-	On August 15, 2012, issued 125,000 Shares to Undiscovered Equities, Inc. (“UEI”) valued at $17,500, for consulting services per amendment to UEI’s consulting agreement;
	-	On September 13, 2012, issued 100,000 Shares to R.F.B., LLC, (“RFB”), valued at $6,000, for acquisition of exclusive license by Company per RFB’s license and assignment agreement.
	-	On December 31, issued 120,000 Shares to outside contractor, valued at $12,673, under the outside contractor’s consulting agreement.
	During the year ended December 31, 2011, the following share transactions occurred, presented on a retroactive post forward split basis:
	-1	Prior to the reverse merger and in connection to the reverse merger and recapitalization –
		(i)	158,141,439 shares had been issued prior to the reverse merger;
		(ii)	134,358,566 shares were acquired for cash payment of $322,000 and returned to treasury;
		(iii)	45,110,076 shares were issued in connection with the reverse merger;
		(iv)	6,000,000 shares were issued to a convertible debenture holder as an investment bonus for investment;
		(v)	22,871,100 shares were issued on recapitalization, i.e. immediately prior to the effective time of the merger.
	The Company's reverse merger transaction has been accounted for as a recapitalization of the Company whereby the historical financial statements and operations of the acquired company become the historical financial statements of the Company, with no adjustment of the carrying value of the assets and liabilities.
	The financial statements have been prepared as if the reverse merger transactions had occurred retroactively as of the periods presented. Share and share amounts reflect the effects of the recapitalization for all periods presented. Accordingly, all of the outstanding shares of the acquired company's common stock at the completion date of the reverse merger transaction have been exchanged for the Company's common stock for all periods presented.
	(2)	Subsequent to the reverse merger –
		(i)	1,728,000 shares were issued as settlement of debt of $275,000;
		(ii)	3,000,000 shares and an additional 1,065,226 shares under anti-dilutive provisions were issued for strategic business services rendered.
	On December 29, 2011, the Company executed separate securities exchange agreements with thirteen certain non-related debenture holders regarding debentures owed by DEDC, a subsidiary of the Company, in the aggregate amount of $226,500, plus accrued interest of $45,300, for a total of $271,800. These debentures were acquired, as well as accrued interest due to the debenture holders in exchange for the private issuance to the thirteen debenture holders as a group of 1,494,915 shares of restricted common stock. The fair value of the share compensation was calculated as $271,800.
	Stock Purchase Warrants
	During the nine months ended September30, 2013, the Company issued a total of three warrants for the purchase of 3,000,000 shares of common stock with a total value of $130,000. The following discusses the issuance of warrants during 2013:
	-1	On January 1, 2013, the Company incurred a warrant share issuance for the purchase of 1,000,000 Shares of common stock (‘Warrant Shares’) by an independent contractor (“Contractor”), per a January 1, 2012 Stock Purchase Warrant Agreement that gives Contractor right to purchase 1,000,000 shares (“Warrant Shares”) of common stock, after the first anniversary at exercise price of $0.20 per share, as discussed above. The fair value of the issued warrant is $60,000, based on Black-Scholes option-pricing model using risk free interest rate of 0.72%, expected life of 4 years and expected volatility of 534.55%.
	-2	On January 11, 2013, the Company issued a warrant for the purchase of 1,000,000 shares of common stock to TMDS. As discussed above, TMDS receives a warrant to purchase 1,000,000 shares of common stock every ninety days during the term of the Contractor Agreement for a total of five (5) years. The fair value of the issued warrant is $50,000, based on Black-Scholes option-pricing model using risk free interest rate of 0.80%, expected life of 4 years and expected volatility of 529.81%.
	-3	On April 11, 2013, the Company issued a warrant for the purchase of 1,000,000 shares of common stock to TMDS. As discussed above, TMDS receives a warrant to purchase 1,000,000 shares of common stock every ninety days during the term of the Contractor Agreement for a total of five (5) years. The fair value of the issued warrant is $20,000, based on Black-Scholes option-pricing model using risk free interest rate of 0.74%, expected life of 4 years and expected volatility of 429.77%.
	During the year ended December 31, 2012, the Company issued a total of six warrants for the purchase of 5,500,000 shares of common stock with a total value of $570,000. The following discusses the issuance of warrants during 2012:
	-1	On January 17, 2012, the Company issued a warrant for the purchase of 1,000,000 shares of common stock to TMDS, LLC ("TMDS"'), a company controlled by a director of the Company, as consideration for services rendered per a Contractor Agreement, dated July 9, 2011, and as further amended December 30, 2011. TMDS receives a warrant to purchase 1,000,000 shares of common stock every ninety days during the term of the Contractor Agreement for a total of five (5) years. The warrant is exercisable at $0.0001 per share, and has term expiring on the fifth anniversary date from the date of each issuance. A total of 25 warrants for the purchase of 25,000,000 million shares of common are issuable over the term of the agreement. The fair value of the issued warrant is $70,000, based on Black-Scholes option-pricing model using risk free interest rate of 0.79%, expected life of 5 years and expected volatility of 473.82%.
	-2	On March 17, 2012, the Company issued a warrant for the purchase of 500,000 shares of common stock, at an exercise price of $0.001 per share, exercisable after twelve months from issue date, with a term expiring on the fifth anniversary date from the date of issuance, to a departing Chief Financial Officer, who resigned effective March 14, 2012. The fair value of the issued warrant is $70,000, based on Black-Scholes option-pricing model using risk free interest rate of 1.13%, expected life of 5 years and expected volatility of 460.03%.
	-3	On April 16, 2012, the Company issued a warrant for the purchase of 1,000,000 shares of common stock to TMDS. As discussed above, TMDS receives a warrant to purchase 1,000,000 Shares every ninety days during the term of the Contractor Agreement for a total of five (5) years. The fair value of the issued warrant is $160,000, based on Black-Scholes option-pricing model using risk free interest rate of 0.85%, expected life of 5 years and expected volatility of 481.39%.
	-4	On July 1, 2012, the Company incurred a warrant share issuance for the purchase of 1,000,000 Shares of common stock (‘Warrant Shares’) by an independent contractor (“Contractor”), per a January 1, 2012 Stock Purchase Warrant Agreement that gives Contractor right to purchase 3,000,000 shares (“Warrant Shares”) of common stock, as consideration for services rendered per an Independent Contractor Agreement with the Company, effective January 1, 2012. The contractor is entitled to purchase 3,000,000 Warrant Shares as follows:
		-	1,000,000 Warrant Shares after the first six month anniversary, at an exercise price of $0.10 per share with a term expiring on the four-year anniversary from the date of issuance;
		-	1,000,000 Warrant Shares after the first year anniversary, at exercise price of $0.20 per share, with a term expiring on the four-year anniversary from the date of issuance;
		-	1,000,000 Warrant Shares after the second year anniversary, at exercise price of $0.30 per share, with term expiring on the four-year anniversary from the date of issuance.
	-5	On July 15, 2012, the Company issued a warrant for the purchase of 1,000,000 shares of common stock to TMDS. As discussed above, TMDS receives a warrant to purchase 1,000,000 Shares every ninety days during the term of the Contractor Agreement for a total of five (5) years. The fair value of the issued warrant is $80,000, based on Black-Scholes option-pricing model using risk free interest rate of 0.62%, expected life of 5 years and expected volatility of 488.56%.
	-6	On October 13, 2012, the Company issued a warrant for the purchase of 1,000,000 shares of common stock to TMDS. As discussed above, TMDS receives a warrant to purchase 1,000,000 shares of common stock every ninety days during the term of the Contractor Agreement for a total of five (5) years. The fair value of the issued warrant is $90,000, based on Black-Scholes option-pricing model using risk free interest rate of 0.67%, expected life of 5 years and expected volatility of 547.10%.
	During the year ended December 31, 2011, the Company issued a total of three warrants for the purchase of 15,000,000 shares of common stock with a total value of $1,624,052. The following discusses the issuance of warrants during 2011:
	-1	On July 9, 2011, in connection with the Line of Credit established with a related party, Charles R. Cronin, a director of the Company (the “Lender”), the Company granted a stock purchase warrant, which entitles the warrant holder to privately purchase a total of 9,000,000 post forward split warrant shares at a purchase price of $0.033 per share. In lieu of a cash payment, the warrant holder may elect to exercise the warrant, in whole or in part, in the form of a cashless exercise. The warrant, including unexercised warrant shares, will expire on the four-year anniversary. As of December 31, 2011, the company had issued the warrant to purchase 9,000,000 shares of common stock to Lender related to the line of credit agreement. The fair value of the issued warrant is $964,297, based on Black-Scholes option-pricing model using risk free interest rate of 1.135.%, expected life of 4 years and expected volatility of 195.89%.
	-2	On July 9, 2011, the Board of Directors of the Company approved and the Company executed a consulting agreement with TMDS, LLC (“TMDS”), a company controlled by a director of the Company, whereby TMDS will locate and assist in the Company’s development and construction of energy campus projects to be undertaken by the Company in the future. The consulting agreement is non-exclusive and runs for a period of five years. As consideration, the Company has agreed to pay compensation to TMDS in the form of restricted shares of common stock of the Company in an amount equal to 1,000,000 restricted pre-forward split shares every 90 days. In addition, TMDS is entitled to additional fees, including but not limited to, joint venture, partnership, consulting, developer, contractor and/or project management fees, to be negotiated separately, and agreed to in writing on a project-by-project basis.
		This agreement was amended on December 30, 2011, whereby the compensation payment was changed to a warrant for the purchase of 3,000,000 million post-forward split shares of common stock at $0.00003 per share, every 90 days, with the first payment of shares due within 10 days of the agreement signing of July 9, 2011, and the second payment of shares due on October 19, 2011. The Company and TMDS have mutually agreed that the common stock to be issued subsequent to 2011 will not be on a forward stock split basis. A total of 25 million warrants are issuable over the term of the agreement. Of these warrants, two warrants for the purchase of 6,000,000 shares of common stock have been issued at December 31, 2011. The fair value of the issued warrants is $659,755, based on Black-Scholes option-pricing model using risk free interest rate of 1.74.%, expected life of 5 years and expected volatility of 195.89%.
	Warrants outstanding at September30, 2013 are as follows:
			Outstanding Warrants
		Number of		Exercise		Fair		Remaining Contractual		Expense
		Shares		Price		Value		Term (Years)
Issued in 2011
Issued July 9, 2011			9,000,000	$	0.033	$	0.107		2.77	$	964,297
Issued July 21, 2011			3,000,000	$	0.0001	$	0.11		1.8		*
Issued October 19, 2011			3,000,000	$	0.0001	$	0.11		2.05	$	659,755
Issued and Outstanding at December 31, 2011			15,000,000							$	1,624,052
* Included in October 19, 2011 issued warrants.
Issued in 2012
Issued January 17, 2012			1,000,000	$	0.0001	$	0.07		2.3	$	70,000
Issued March 17, 2012			500,000	$	0.001	$	0.14		2.46	$	70,000
Issued April 16, 2012			1,000,000	$	0.0001	$	0.16		2.54	$	160,000
Issued July 1, 2012			1,000,000	$	0.1	$	0.1		2.75	$	100,000
Issued July 15, 2012			1,000,000	$	0.0001	$	0.08		2.79	$	80,000
Issued October 13, 2012			1,000,000	$	0.0001	$	0.09		3.04	$	90,000
Issued in 2012			5,500,000							$	570,000
Outstanding at December 31, 2012			20,500,000
Issued in 2013
Issued January 1, 2013			1,000,000	$	0.2	$	0.06		3.25	$	60,000
Issued January 11,2013			1,000,000	$	0.0001	$	0.05		3.28	$	50,000
Issued April 11, 2013			1,000,000	$	0.0001	$	0.02		3.53	$	20,000
Issued in 2013			3,000,000								110,000
Outstanding at September30, 2013			23,500,000
Warrants outstanding and currently exercisable at September 30, 2013 are as follows:
		Warrants Outstanding						Warrants Exercisable
		Number of		Remaining Life		Exercise		Number of		Exercise
		Shares		(Years)		Price		Shares		Price
Issued July 9, 2011			9,000,000		2.77	$	0.033		6,000,000	$	0.033
Issued July 21, 2011			3,000,000		1.8	$	0.0001		3,000,000	$	0.0001
Issued October 19, 2011			3,000,000		2.05	$	0.0001		3,000,000	$	0.0001
Issued January 17, 2012			1,000,000		2.3	$	0.0001		1,000,000	$	0.0001
Issued March 17, 2012			500,000		2.46	$	0.001		500,000	$	0.0001
Issued April 16, 2012			1,000,000		2.54	$	0.0001		1,000,000	$	0.0001
Issued July 1, 2012			1,000,000		2.75	$	0.1		1,000,000	$	0.1
Issued July 15, 2012			1,000,000		2.79	$	0.1		1,000,000	$	0.0001
Issued October 13, 2012			1,000,000		3.04	$	0.0001		1,000,000	$	0.0001
Issued January 1, 2013			1,000,000		3.25	$	0.2		1,000,000	$	0.2
Issued January 11,2013			1,000,000		3.28	$	0.0001		1,000,000	$	0.0001
Issued April 11, 2013			1,000,000		3.53	$	0.0001		1,000,000	$	0.0001
			23,500,000						20,500,000

COMMITMENTS_AND_CONTRACTUAL_OB

COMMITMENTS AND CONTRACTUAL OBLIGATIONS	9 Months Ended
	Sep. 30, 2013
Commitments And Contractual Obligations	'
NOTE 8 - COMMITMENTS AND CONTRACTUAL OBLIGATIONS	'
	a)	Strategic Business and Legal Services Agreement - NBN Enterprises, Inc.
	On April 25, 2011, the Company entered into an agreement with NBN Enterprises, Inc. (“NBN”), through to May 1, 2013, whereby NBN provides strategic business services to the Company and pays the cost of outside legal counsel who will advise the Company on securities, corporate and contract matters. The agreement provides for compensation to NBN in the form of issuance of restricted Company common stock equal to 5% of outstanding shares, with anti-dilution protection through the issuance of additional shares through the term and for the succeeding 12 months, and a non-accountable expense allowance of $3,500 per month.
	On September 11, 2012, the Company executed an amendment to the NBN agreement which substantially changed the terms for compensation under the original agreement, and made certain other changes, as follows:
	(a)	The due and owing, but unissued Company 1,065,226 shares of common stock shall be issued to NBN with a private placement restriction.
	(b)	NBN agreed to execute a separate Lock-up Agreement restricting the sale of the above referenced shares of common stock until September 21, 2013.
	(c)	The Company and NBN agreed to modify the original agreement whereby the Company is no longer obligated to issue additional or catch-up shares to NBN in order to maintain total aggregate share issuances under original agreement to 5% of outstanding shares of common stock after September 21, 2012, provided that that the Company continues to pay the $3,500 per month payments through May 30, 2013.
	During the nine months ended September 30, 2013 and 2012, the Company incurred legal expenses of $17,500 and $21,000, respectively, under this agreement. At September 30, 2013 and December 31, 2012, the Company has amounts due of $28,000 and $10,500, respectively, under the agreement.
	b)	Line of Credit - Cronin
	On July 9, 2011, the Company established a revolving line of credit (LOC – Cronin), bearing interest at 15% per annum, and payable with accumulated interest, and due December 31, 2011 with Charles R. Cronin, Jr., a shareholder and director of the Company, (the “Lender”). On September 11, 2011 and October 5, 2011, the Board of Directors of the Company approved and the Company executed approvals of credit limit amendments to increase the Company’s outstanding line of credit to $300,000. The Company is still seeking funding to fulfill its financial obligations under this agreement and is in default for non-payment. Without funds to settle this obligation or obtaining consent from the related party to defer payment of the amount owing, the related party has the right to demand payment from the Company.
	On September 30, 2013 and December 21, 2012 the Company owed the Lender $183,045 and $119,139, respectively. During the nine months ended September 30, 2013 and 2012, the Company recorded interest expense of $20,803 and $21,787, respectively, related to the line of credit.
	c)	Consulting Agreement – Key Services, Inc.
	On July 9, 2011, the Company executed a consulting agreement with Key Services, Inc. (“Key Services”), whereby Key Services will locate and assist in the Company’s development and construction of an energy campus project to be undertaken by the Company in the future. The Consulting Agreement is non-exclusive and runs for a period of five years. As consideration, the Company has agreed to pay compensation to Key Services in the form of cash in an amount equal to $20,000 per month or at the Company’s option (if funds are not available), restricted shares of the Company’s common stock, valued at the average closing price of Company’s common stock over the preceding 20 trading days. In addition, Key Services is entitled to additional fees, including but not limited to, joint venture, partnership, consulting, developer, contractor and/or project management fees, to be negotiated separately, and agreed to in writing on a project-by-project basis.
	On July 18, 2012, the Company executed an amendment to the Key Services, Inc. consulting agreement which settled the accounts payable balance and substantially changed the terms for compensation under the original consulting agreement, and made certain other changes, as follows:
	(a)	The Company agreed to settle in full the past due and outstanding obligation for prior consulting fees to Key Services which aggregated $121,862, at July 18, 2012, by the immediate private issuance of 609,315 shares of the Company’s restricted Common Stock to Key Services. The shares of common stock were issued September 28, 2012.
	(b)	Key Services agreed to execute a separate Lock-up Agreement restricting the related sale of the above referenced Shares for a period of twelve (12) months after the date of expiration of the customary SEC Rule 144 restriction period (normally 6 months).
	(c)	The Company and Key Services agreed to terminate payment of a $20,000 monthly consulting fee during the remaining term of the consulting agreement, beginning July 1, 2012.
	(d)	Reaffirmed the Parties agreement that the Company would pay Key Services additional fees to be separately negotiated, including site development, joint venture, partnership, consulting, developer, contractor and/or project management fees, on a project by project basis.
	(e)	Provided that the Company has the right to assign its obligations under the consulting agreement to one or more wholly owned subsidiaries or related party entities. The Amendment contains customary warranties and representations and indemnification and confidentiality provisions and provides that the Key Services is subject to noncompetition and noninterference covenants.
	For the three and nine months ended September 30, 2013 and 2012, the Company recorded consulting services expense of $0 and $120,000, respectively, to Key Services. At September 30, 2013 and December 31, 2012, the Company has no amounts owing to Key Services.
	d)	Consulting Agreement – TMDS, LLC
	On July 9, 2011, as amended December 30, 2011, Company executed a consulting agreement with TMDS, LLC (“TMDS”), an entity controlled by a director and shareholder of the Company, whereby TMDS will locate and assist in the Company’s development and construction of energy campus projects to be undertaken by the Company in the future. The consulting agreement is non-exclusive and runs for a period of five years. As consideration, the Company has agreed to pay compensation to TMDS in the form of one or more Warrants for the purchase of 1,000,000 shares of restricted common stock of the Company (“Shares”) every 90 days, exercisable at $0.0001 per share, with an exercise term of five (5) years from the date of each issuance. In addition, TMDS is entitled to additional fees, including but not limited to, joint venture, partnership, consulting, developer, contractor and/or project management fees, to be negotiated separately, and agreed to in writing on a project-by-project basis.
	During the three months ended September30, 2013 and 2012, the Company recorded the issuance of one Warrant for 1,000,000 shares of common stock, valued at $20,000 and $160,000, respectively, to TMDS under this agreement. During the nine months ended September30, 2013 and 2012, the Company recorded the issuance of one Warrant for 2,000,000 shares of common stock, valued at $70,000 and $230,000, respectively, to TMDS under this agreement. As of September30, 2013 and December 31, 2012, the Company is obligated to issue seven Warrants totaling 11,000,000 shares of common stock and six Warrants totaling 10,000,000 shares of common stocks, respectively, to TDMS under this agreement. See Note 7, Capital Stock – Common Stock Warrants, for discussion.
	e)	Consulting Agreement – Investor and Broker Dealer Relations and Financing Alternatives
	On March 14, 2012, the Company executed a consulting agreement with Undiscovered Equities, Inc. (“UEI”), pursuant to which UEI has agreed to provide various consulting services, including retention and supervision of various public relations services and investor relations services, strategic business planning, broker dealer relations, financing alternatives and sources, and due diligence meetings for the investor community. The agreement has a six month term, but may be terminated early after 60 days, and provides for the Company to pay consulting fees as follows: (i) the sum of $25,000 per month over the term of the agreement upon the Company procuring financing of $500,000 or more, and (ii) a signing bonus in the form of immediate issuance of 125,000 shares of the Company’s restricted Common stock (the “Stock Payments”).
	On May 3, 2012, the Company and UEI executed a letter of execution (the “Letter of Extension”) of the consulting agreement to extend the payment terms of Cash Payments and Stock Payments from the May 7, 2012 to June 15, 2012.
	On August 15, 2012, the Company and UEI executed Amendment No. 1 to the consulting agreement, whereby the commencement date for the services to be provided by UEI, including the obligation of the Company to pay the monthly compensation to UEI upon the Company procuring financing of $500,000 or more, was amended to reflect a commencement date of September 1, 2012 instead of June 15, 2012. The shares of common stock, valued at $17,500, were issued in November 2012.
	On November 8, 2012, the Company and UEI executed Amendment No. 2 to the consulting agreement, whereby the commencement date for the services to be provided by UEI, including the obligation of the Company to pay the monthly compensation to UEI upon the Company procuring financing of $500,000 or more, was amended to reflect a commencement date of December 1, 2012 instead of September 1, 2012.
	f)	Stock Purchase Agreement – C.C. Crawford Retreading Company, Inc. (“CTR”) and Assignment and Assumption Agreement and Right of First Refusal and Option Agreement – IWSI PS Plan
	On March 20, 2012, the Company, through its wholly owned subsidiary, DEDC, entered into a stock purchase agreement (the “Stock Purchase Agreement”) with C.C. Crawford Tire Company, Inc. (“CTR”), pursuant to which DEDC agreed to acquire 100% of the issued and outstanding common shares of CTR, for an aggregate purchase price of $600,000 in cash, due and payable upon the date of closing, on or before April 20, 2012, subject to the completion of certain closing conditions precedent, to be performed by both the Seller and DEDC.
	On June 1, 2012, the Company, through its wholly owned subsidiary, DEDC, entered into an assignment and assumption agreement (“Assignment Agreement”) with IWSI PS Plan (“IWSI PS”), an entity controlled by Charles R. Cronin, a shareholder and director of the Company, and the Seller pursuant to which DEDC assigned its rights to acquire CTR to IWSI PS Plan.
	On October 2, 2012, the Company, through its wholly owned subsidiary, DEDC executed a right of first refusal and option agreement with IWSI PS for both an option to purchase and right of first refusal to purchase CTR.
	The option to purchase granted to the Company extends for one year from the date of execution, and provides for certain terms and conditions as follows:
	1	An option exercise price equal to $1,032,500, the original purchase price paid by IWSI (the “Option Purchase Price”) with the following adjustments;
	2	A quarterly option payment of $15,000 (the “Option Payment”, payable every 90 days during the Term of this Agreement;
	3	An amount equal to any increased accounts receivable over the Term and amount equal to five percent (5%) per month of the original purchase price paid by IWSI;
	4	All amounts expensed by CTR to advance the business, including tire pyrolysis, the amounts paid the Officers as employment bonuses, the closing costs on the original acquisition, and an amount equal to any increase in IWSI’s shareholder equity, less any amounts CTR received from the prior sale of any assets;
	5	Amount equal to any decrease in accounts payable, and a monthly fee of $10,000 per month, accrued monthly, for each month of use of the facility by DEAC and/or its affiliates.
	After 180 days from the date of execution of the Assignment Agreement, if IWSI PS receives a bona fide offer or enters into a purchase agreement with a Third Party Offeree to purchase CTR and DEDC fails to execute the Right of First Refusal, then the Right of First Refusal is terminated. Further, the Right of First Refusal and Option Agreement is terminated if DEDC, or its affiliates, does not raise a minimum of $2,000,000 through paid in capital of debentures by March 31, 2013.
	DEDC or its affiliates failed to raise the minimum of $2,000,000 as of March 31, 2013, and accordingly, the Right of First Refusal and Option agreement terminated March 31, 2013.
	g )	License and Assignment Agreement – R.F.B., LLC
	On May 23, 2012, Dynamic Energy IP, LLC, a Delaware corporation, a wholly owned subsidiary of Dynamic Energy Alliance Corporation, a Florida corporation (“DEAC”), entered into a definitive agreement (the “Contract”) with R.F.B., LLC (“RFB”), pursuant to which RFB licensed and assigned to Dynamic Energy LP, a Non-Provisional Patent Application (the “Application”), and the World Wide exclusive right, license and privilege of utilizing certain RFB technology and expertise. In consideration, the Company has an obligation to issue RFB 100,000 shares of the Company’s restricted common when RFB completes certain provisions of the Contract. On September 13, 2012, RFB completed its contract provisions and the shares of common stock, valued at $6,000, were issued in November 2012.
	Further, the Contract provides for payment by the Company to RFB of specified license fees based on both gallons of high value organics produced utilizing the RFB technology, and a formula percentage of net profits realized from the recovery of all energy products from oil sands or tar sands over the term of the Contract by the Company (regardless of technology used) The Contract has a term of 25 years, or 20 years from the date of issuance of patents, whichever is shorter. As of September30, 2013 and December 31, 2012, there are no obligations due under the Contract.
	h )	Industry Consulting and Nondisclosure Agreement and Amendments – Practical Sustainability LLC
	On May 25, 2012, Dynamic Energy Development Company, LLC, (“DEDC’”) a wholly owned subsidiary of Dynamic Energy Alliance Corporation, modified a prior agreement, Industry Consulting and Nondisclosure Agreement (“ICNA”), with Practical Sustainability, LLC (“PS”), an entity controlled by Dr. Earl Beaver, a director of the Company, dated November 19, 2010, whereby services and compensation were amended to reflect PS’s role that was effective March 1, 2011. Changes under the amended agreement include:
	-	Nature of Services: Development of Life Cycle Analysis Models, Research of Government Information on Technology for Tire Pyrolysis Oil, Analysis of various tire pyrolysis operations, evaluation of the marketability of tire pyrolysis oil and carbon black produced by vendors of tire pyrolysis processes, participation in the development of the roll-out plan for tire pyrolysis plants, participation on the analysis of vended solutions of the manufacturing of tire pyrolysis plants. Analysis of fuels produced by third party propriety processed that reportedly produce gasoline, diesel, jet fuel and other similar fuels for the use in combustion engines. Provide and manage a central laboratory for DEDC or its parent.
	-	Compensation: The Company or DEDC shall pay to PS a flat fee of $5,000 per month. Compensation has been paid through January 2012.
	On January 17, 2013, the ICNA agreement was further amended to terminate the agreement effective February 1, 2012. Under this amendment, DEDC and PS have agreed that all work under the ICNA agreement has been performed for those services through January 2012, and there are no obligations due PS as of September30, 2013 and December 31, 2012.
	i)	Consulting Agreement – Financing and Acquisitions Advisor
	On June 1, 2012, the Company executed a corporate advisory agreement (“Agreement”) with Heartland Capital Markets, LLC (“Heartland”), pursuant to which Heartland agreed to provide various advisory services, including equity and/or debt financings, strategic planning, merger and acquisition possibilities and business development activities that include various investor relations services, strategic business planning, broker dealer relations, financing alternatives and sources, and due diligence meetings for the investor community. The agreement has a three month term which is renewable for additional three month periods, and provides for the Company to pay an advisory fee of two hundred and fifty thousand (250,000) restricted shares of the Company’s restricted common stock (“Stock”). The advisory fee is considered fully earned pro rata over the course of the term of the agreement and due to Heartland at the execution of the agreement.
	On August 17, 2012, the Company and Heartland amended the Agreement, whereby the commencement date for the services to be provided by Heartland was changed to September 1, 2012. Further, the amendment changed the date that the advisory fee consisting of 250,000 restricted shares of the Company’s restricted common stock (“Stock”) was considered fully earned to the date that Heartland was issued the Stock. The Company issued the common stock, valued at $15,000, on August 8, 2012.
	j)	Non-Binding Letter of Intent – Terpen Kraftig, LLC
	On October 10, 2012, the Company, through its wholly owned subsidiary, Dynamic Energy IP Corporation (“DEIP”), executed a non-binding letter of intent (“LOI”) with Terpen Kraftig LLC (TK), a company managed by t wo of the Company’s Directors, Charles R. Cronin, Jr. and Dr. Earl Beaver, contemplating a definitive agreement within 45 days from said letter of intent under which TK would assign to DEIP the exclusive, worldwide license and right in and to Licensor’s catalyst(s), reactor and fractionator technology relating to the recovery of high valued organics from the processing of waste tires (the “Licensed Technology”).
	The LOI sets forth terms for a future definitive agreement that anticipates that the term of the license and assignment to Licensor of the Licensed Technology shall be the greater of (a) twenty-five (25) years, or (b) twenty (20) years from the issuance of the Licensed IP patent(s), whichever is greater, and that compensation payable to TK from the Company and DEIP would consist of:
	1	A non-refundable deposit in the amount of $100,000 to secure the exclusivity of the term sheet, payable within 30 days and prior to preparation and execution of the Definitive Agreement, which shall, upon execution of the Definitive Agreement, be allocated towards to costs associated with the purchase of the equipment required to construct a prototype unit (the “Prototype”) of the Licensed Technology.
	2	A payment to Licensor in the amount of Four Hundred Thousand and No/100 Dollars (USD$400,000), on or before December 31, 2012, for the purchase of the equipment required to construct a pilot plant with input of a minimum of 50/gallons per day (the “Pilot Plant”). If Licensee fails to fund the Pilot Plant on or before December 31, 2012, the Licensor shall have the right cancel and rescind the licensing rights of the Licensed IP granted to Licensee under the Definitive Agreement.
	3	A minimum royalty cash payment of Thirty-Five Thousand and No/100 Dollars (USD $35,000) per month, from the date of execution of the Definitive Agreement forward over the term of the license, until and except when the royalty stream exceeds $35,000 per month (the “Minimum Licensing Fee”).
	The letter of intent contains customary warranties and representations and confidentiality provisions, including specific terms which are considered trade secrets, and are therefore not being released.
	The Company is still seeking funding and is in default on this agreement due to non-payment. Without funds to secure the exclusivity of the term sheet or obtain consent from TK to defer payment of the amount required, there is no formal agreement between TK and the Company at this time. The Definite Agreement is still being negotiated.

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2013
Segment Information	'
NOTE 9 - SEGMENT INFORMATION	'
	The Company follows FASB ASC 280, Segment Reporting, and currently has two reportable segments as follows:
	a)	Consulting Services
	Through its wholly owned subsidiary TC, the Company receives revenues from a related party based on billings received from certain of its direct to consumer membership club products after merger on March 9, 2011. During the three months ended September 30, 2013 and 2012, TC gross revenues totaled $0_ and $103,776, respectively, and during the nine months ended September 30, 2013 and 2012, TC gross revenues totaled $0 and $405,479, respectively.
	b)	Recoverable Energy
	Through its wholly owned subsidiary DEDC, the Company’s energy sector involves a plan for commencement of a business to develop, commercialize, and sell innovative technologies in the recoverable energy industry.
	Financial information for each segment is presented in the following table. The accounting policies of each reportable segment are the same as those of the consolidated company, as described in Note 5, Summary of Significant Accounting Policies.
		Three Months Ended September30,
		2013		2012
	Operating expenses
	Consulting services		$		$	34,990
	Recoverable energy					(317,302	)
	Total		$		$	(268,939	)
		Nine Months Ended September30,
		2013		2012
	Operating expenses
	Consulting services		$		$	280,651
	Recoverable energy					(771,351	)
	Total		$		$	(490,700	)

CONTINGENCIES

CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
Contingencies	'
Note 10 - CONTINGENCIES	'
	As disclosed in Form 8-K, dated April 22, 2013, the Company and a financial advisory firm and its affiliates (“Third Party”) are in a dispute over the status of various draft agreements related to the Third Party’s providing access to funding for the Company to meet its obligations and fund its ventures. The Third Party contributed $151,000 of working capital funds to the Company from August 2012 to February 2013 in contemplation of a letter of credit and other related agreements.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
NOTE 11 - SUBSEQUENT EVENTS	'
	On November 4, 2013 by Board of Directors minutes, the Company effected the following changes:
	-1	Reverse stock split all outstanding shares of the Corporation’s common stock on a 1,300 for 1 basis. The reverse stock split will be authorized immediately and will become effective after proper notification and filing has been made to the regulators and securities markets. As of September 30, 2013, the stock split is not effective and the financial statements have not been retroactively restated.
	-2	The name change to Elite Data Services, Inc.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Summary Of Significant Accounting Policies Policies	'
Basis Of Presentation	'
	The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles and include the accounts of the Company and its subsidiaries, Dynamic Energy Development Corporation and Transformation Consulting. All intercompany balances and transactions have been eliminated.
	The accompanying unaudited consolidated financial statements primarily reflect the financial position, results of operations and cash flows of the Company (as discussed above). The accompanying unaudited condensed consolidated financial statements of Company have been prepared in accordance with GAAP for interim financial information and pursuant to the instructions to Form 10-Q and Article 8 of Regulation S-X of the Securities and Exchange Commission (“SEC”). Accordingly, these interim financial statements do not include all of the information and footnotes required by GAAP for annual financial statements. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013, or for any other period. Amounts related to disclosures of December 31, 2012 balances within those interim condensed consolidated financial statements were derived from the audited 2012 consolidated financial statements and notes thereto filed on Form 10-K on April 16, 2013.
Use of Estimates	'
	Preparation of the Company's financial statements in conformity with United States GAAP requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as well as the reported amounts of revenues and expenses. Accordingly, actual results could differ from those estimates.
Development Costs	'
	Development costs are expensed in the period they are incurred unless they meet specific criteria related to technical, market and financial feasibility, as determined by management, including but not limited to the establishment of a clearly defined future market for the product, and the availability of adequate resources to complete the project. If all criteria are met, the costs are deferred and amortized over the expected useful life, or written off if a product is abandoned.
	Development costs are as follows:
			3 Months Ended				9 Months Ended
			September 30,		September 30,		September 30,		September 30,
			2013		2012		2013		2012
	Development Costs		$	-	$	2,845	$	-	$	2,845
Cash and Cash Equivalents	'
	Cash and cash equivalents, if any, include all highly liquid instruments with an original maturity of three months or less at the date of purchase. As of September 30, 2013 and December 31, 2012, the Company had no cash equivalents.
Financial Instruments and Concentration of Risk	'
	The fair values of financial instruments, which include cash, accounts payable and accrued liabilities and convertible notes, were estimated to approximate their carrying values due to the immediate or relatively short maturity of these instruments. Management does not believe that the Company is subject to significant interest, currency or credit risks arising from these financial instruments.
Fair Value of Financial Instruments	'
	The Company accounts for the fair value of financial instruments in accordance with the FASB ASC Topic 820, Fair Value Measurements and Disclosures ("Topic 820"). Topic 820 defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures.
	The three levels are defined as follows:
	-	Level 1	inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
	-	Level 2	inputs to the valuation methodology include quoted prices for similar assets or liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
	-	Level 3	inputs to the valuation methodology are unobservable and significant to the fair measurement.
	The fair value of the Company's cash, accounts payable and accrued expenses approximate carrying value because of the short-term nature of these items.
	Management believes it is not practical to estimate the fair value of loan to related parties because the transactions cannot be assumed at arm's length, the terms are not deemed to be market terms, there are no quoted values available for these instruments, and an independent valuation would not be practical due to the lack of data regarding similar instruments, if any, and the associated potential costs.
Intangible Assets and Impairment of Long-lived Assets	'
	The Company has adopted the provision codified in ASC 350, Intangibles – Goodwill and Other which revises the accounting for purchased goodwill and intangible assets. Under ASC 350, goodwill and intangible assets with indefinite lives are no longer amortized and are tested for impairment annually. The determination of any impairment would include a comparison of estimated future operating cash flows anticipated during the remaining life with the net carrying value of the asset as well as a comparison of the fair value to book value of the Company.
	Intangible assets comprised the customer lists purchased in connection with the acquisition of Transformation Consulting on March 9, 2011. The intangible assets were reported at acquisition cost and were to be amortized on the basis of management’s estimate of the future cash flows from this asset over approximately five years, which was management’s initial estimate of the useful life of the customer lists.
	In accordance with ASC Topic 360-10-15 (prior authoritative literature: SFAS 144), the Company performed an assessment as of December 31, 2011. The Company assessed the recoverability of the carrying value of its intangible assets based on estimated undiscounted cash flows to be generated from this asset. For the year ended December 31, 2011, the Company determined that, based on estimated future cash flows, the intangible asset was fully impaired; accordingly, an impairment loss of the carrying amount of $2,000,000 was recognized as of December 31, 2011.
Revenue Recognition	'
	The Company recognizes revenue in accordance with the FASB ASC Section 605-10-S99, Revenue Recognition, Overall, SEC Materials ("Section 605-10-S99"). Section 605-10-S99 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services rendered; (3) the fee is fixed and determinable; and (4) collectability is reasonably assured.
	Specifically with respect to TC, commission revenue is earned on consulting services provided to a company controlled by a director of the Company. TC earns these commissions based on this company’s revenues from certain direct to consumer membership club products. Commissions earned are recorded when deposited into an escrow account, effectively allowing for uncertainty of collectability and bad debt issues.
Loss Per Common Share	'
	Basic loss per common share (“EPS”) is calculated by dividing the net loss available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. The number of common shares that are exercisable or converted into common stock is not material to affect diluted EPS results. Further, since the Company shows losses for the periods presented basic and diluted loss per share are the same for all periods presented. As of September 30, 2013 and December 31, 2012, there were no outstanding dilutive securities.
Certain Reclassification	'
	Certain 2012 items were reclassified to conform to the current year presentation. Such reclassifications had no effect on 2012 net income.
Income Taxes	'
	Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted the accounting standards codified in ASC 740, Income Taxes as of its inception. Pursuant to those standards, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefit of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not that it will utilize the net operating losses carried forward in future years.
	ASC 740-10-25 prescribes recognition thresholds that must be met before a tax position is recognized in the financial statements and provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. An entity may only recognize or continue to recognize tax positions that meet a "more likely than not" threshold. Based on its evaluation, the Company has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements.
	The Company does not have any unrecognized tax benefits as of September 30, 2013 and December 31, 2012 that, if recognized, would affect the Company's effective income tax rate. The Company's policy is to recognize interest and penalties related to income tax issues as components of income tax expense. The Company did not recognize or have any accrual for interest and penalties relating to income taxes as of September 30, 2013 and December 31, 2012.
Common Share Non-Monetary Consideration	'
	In situations where common shares are issued and the fair value of the goods or services received is not readily determinable, the fair value of the common shares is used to measure and record the transaction. The fair value of the common shares issued in exchange for the receipt of goods and services is based on the stock price as of the earliest of the date at which:
	i) the counterparty’s performance is complete;
	ii) a commitment for performance by the counterparty to earn the common shares is reached; or
	iii) the common shares are issued if they are fully vested and non-forfeitable at that date.
Stock-Based Compensation	'
	On December 1, 2005, the Company adopted the fair value recognition provisions codified in ASC 718, Compensation-Stock Compensation. The Company adopted those provisions using the modified-prospective-transition method. Under this method, compensation cost recognized for all periods prior to December 1, 2005 includes: a) compensation cost for all share-based payments granted prior to, but not yet vested as of November 30, 2005, based on the grant-date fair value and b) compensation cost for all share-based payments granted subsequent to November 30, 2005, based on the grant-date fair value. In addition, deferred stock compensation related to non-vested options is required to be eliminated against additional paid-in capital. The results for periods prior to December 1, 2005 were not restated.
	The Company accounts for equity instruments issued in exchange for the receipt of goods or services from parties other than employees in accordance with ASC 505, Equity. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the counterparty.
Share Purchase Warrants	'
	The Company accounts for common share purchase warrants at fair value in accordance with ASC 815, Derivatives and Hedging. The Black-Scholes option pricing valuation method is used to determine fair value of these warrants. Use of this method requires that the Company make assumptions regarding stock volatility, dividend yields, expected term of the warrants and risk-free interest rates.
Recently and Issued Accounting Pronouncements	'
	Adopted –
	In May 2011, the FASB issued Accounting Standards Update (“ASU”) No. 2011-04: “Fair Value Measurement (Topic 820) – Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs”. This is a new accounting standard on fair value measurements that clarifies the application of existing guidance and disclosure requirements, changes certain fair value measurement principles and requires additional disclosures about fair value measurements. The standard is effective for interim and annual periods beginning after December 15, 2011. The adoption of this accounting standard does not have a material impact on the Company's consolidated financial statements and related disclosures.
	In September 2011, the FASB issued an update that allows companies to assess qualitative factors to determine whether they need to perform the two-step quantitative goodwill impairment test. Under the option, an entity no longer would be required to calculate the fair value of a reporting unit unless it determines, based on that qualitative assessment, that it is more likely than not that its fair value is less than its carrying amount. The guidance is effective for interim and annual goodwill impairment tests performed for fiscal years beginning after December 15, 2011 although early adoption is permitted. The adoptation of this guidance does not have a material impact on the Company's consolidated financial statements and related disclosures.
	In December 2011, the FASB issued ASU No. 2011-11 “Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities ” . This accounting update requires that an entity disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. The accounting update is effective for annual periods beginning on or after January 1, 2013. The adoption of this accounting standard does not have a material impact on the Company's consolidated financial statements and related disclosures.
	In July 2012, the FASB issued Accounting Standards Update No. 2012-02, Intangibles—Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. The update simplifies the guidance for testing the decline in the realizable value (impairment) of indefinite-lived intangible assets other than goodwill. Examples of intangible assets subject to the guidance include indefinite-lived trademarks, licenses, and distribution rights. The standard applies to all public, private, and not-for-profit organizations. The amendments in this update are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The adoptation of this guidance did not have a material impact on the Company's consolidated financial statements and related disclosures.
	Not Adopted –
	In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. We are evaluating the effect, if any, adoption of ASU No. 2013-07 will have on our consolidated financial statements and related disclosures.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2013
Summary Of Significant Accounting Policies	'
Development Costs	'
	Development costs are as follows:
		3 Months Ended				9 Months Ended
		September 30,		September 30,		September 30,		September 30,
		2013		2012		2013		2012
	Development Costs	$	-	$	2,845	$	-	$	2,845

RELATED_PARTY_TRANSACTIONS_AND1

RELATED PARTY TRANSACTIONS AND AMOUNTS OWING (Tables)	9 Months Ended
	Sep. 30, 2013
Related Party Transactions And Amounts Owing Tables	'
Contingent Consideration to Director	'
	Through September 30, 2013, payments, net of refunds, made to Director totaled $0. At September 30, 2013 and December 31, 2012, contingent consideration payable to Director is $1,015,362 and $1,015,362, respectively, as follows:
		As of		As of
		September30,		December 31,
		2013		2012
	Contingent consideration due	$	2,000,000	$	2,000,000
	Less payments, net of refunds, to Director		984,938		984,938
		$	1,015,362	$	1,015,362

CAPITAL_STOCK_Tables

CAPITAL STOCK (Tables)	9 Months Ended
	Sep. 30, 2013
Capital Stock Tables	'
Warrants Outstanding	'
	Warrants outstanding at September30, 2013 are as follows:
		Outstanding Warrants
		Number of		Exercise		Fair		Remaining Contractual		Expense
		Shares		Price		Value		Term (Years)
	Issued in 2011
	Issued July 9, 2011		9,000,000	$	0.033	$	0.107		2.77	$	964,297
	Issued July 21, 2011		3,000,000	$	0.0001	$	0.11		1.8		*
	Issued October 19, 2011		3,000,000	$	0.0001	$	0.11		2.05	$	659,755
	Issued and Outstanding at December 31, 2011		15,000,000							$	1,624,052
	* Included in October 19, 2011 issued warrants.
	Issued in 2012
	Issued January 17, 2012		1,000,000	$	0.0001	$	0.07		2.3	$	70,000
	Issued March 17, 2012		500,000	$	0.001	$	0.14		2.46	$	70,000
	Issued April 16, 2012		1,000,000	$	0.0001	$	0.16		2.54	$	160,000
	Issued July 1, 2012		1,000,000	$	0.1	$	0.1		2.75	$	100,000
	Issued July 15, 2012		1,000,000	$	0.0001	$	0.08		2.79	$	80,000
	Issued October 13, 2012		1,000,000	$	0.0001	$	0.09		3.04	$	90,000
	Issued in 2012		5,500,000							$	570,000
	Outstanding at December 31, 2012		20,500,000
	Issued in 2013
	Issued January 1, 2013		1,000,000	$	0.2	$	0.06		3.25	$	60,000
	Issued January 11,2013		1,000,000	$	0.0001	$	0.05		3.28	$	50,000
	Issued April 11, 2013		1,000,000	$	0.0001	$	0.02		3.53	$	20,000
	Issued in 2013		3,000,000								110,000
	Outstanding at September30, 2013		23,500,000
Warrants outstanding and currently exercisable	'
	Warrants outstanding and currently exercisable at September 30, 2013 are as follows:
		Warrants Outstanding						Warrants Exercisable
		Number of		Remaining Life		Exercise		Number of		Exercise
		Shares		(Years)		Price		Shares		Price
	Issued July 9, 2011		9,000,000		2.77	$	0.033		6,000,000	$	0.033
	Issued July 21, 2011		3,000,000		1.8	$	0.0001		3,000,000	$	0.0001
	Issued October 19, 2011		3,000,000		2.05	$	0.0001		3,000,000	$	0.0001
	Issued January 17, 2012		1,000,000		2.3	$	0.0001		1,000,000	$	0.0001
	Issued March 17, 2012		500,000		2.46	$	0.001		500,000	$	0.0001
	Issued April 16, 2012		1,000,000		2.54	$	0.0001		1,000,000	$	0.0001
	Issued July 1, 2012		1,000,000		2.75	$	0.1		1,000,000	$	0.1
	Issued July 15, 2012		1,000,000		2.79	$	0.1		1,000,000	$	0.0001
	Issued October 13, 2012		1,000,000		3.04	$	0.0001		1,000,000	$	0.0001
	Issued January 1, 2013		1,000,000		3.25	$	0.2		1,000,000	$	0.2
	Issued January 11,2013		1,000,000		3.28	$	0.0001		1,000,000	$	0.0001
	Issued April 11, 2013		1,000,000		3.53	$	0.0001		1,000,000	$	0.0001
			23,500,000						20,500,000

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Information Tables	'
Financial Information Of Segment	'
	Financial information for each segment is presented in the following table. The accounting policies of each reportable segment are the same as those of the consolidated company, as described in Note 5, Summary of Significant Accounting Policies.
		Three Months Ended September30,
		2013		2012
	Operating expenses
	Consulting services		$		$	34,990
	Recoverable energy					(317,302	)
	Total		$		$	(268,939	)
		Nine Months Ended September30,
		2013		2012
	Operating expenses
	Consulting services		$		$	280,651
	Recoverable energy					(771,351	)
	Total		$		$	(490,700	)

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Going Concern Details Narrative	'	'	'	'	'
Cumulative net loss	($89,039)	($339,296)	($354,086)	($851,783)	'
Accumulated deficit	($6,349,605)	'	($6,349,605)	'	($5,995,557)

ACQUISITION_OF_TRANSFORMATION_1

ACQUISITION OF TRANSFORMATION CONSULTING (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Acquisition Of Transformation Consulting Details Narrative	'	'
Contingent consideration payable	$1,015,362	$1,015,362
Gross revenues under the Stock Purchase Agreement	2,000,000	'
Payments of the purchase price	$984,638	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Summary Of Significant Accounting Policies Details	'	'	'	'
Development Costs	'	$2,845	'	$2,845

RELATED_PARTY_TRANSACTIONS_AND2

RELATED PARTY TRANSACTIONS AND AMOUNTS OWING (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Related Party Transactions And Amounts Owing Details	'	'
Contingency consideration due	$2,000,000	$2,000,000
Less: payments, net of refunds, to Director	984,638	984,938
Contingency consideration payable, net	$1,015,362	$1,015,362

RELATED_PARTY_TRANSACTIONS_AND3

RELATED PARTY TRANSACTIONS AND AMOUNTS OWING (Details Narrative) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Jun. 30, 2012
Related Party Transactions And Amounts Owing Details Narrative	'	'	'	'	'	'
Amounts due to a related party	$189,512	'	$189,512	'	$119,139	'
Gross revenues	'	103,776	'	405,479	'	'
Contingent consideration payable	1,015,362	'	1,015,362	'	1,015,362	'
Common stock issued against warrants	1,000,000	1,000,000	2,000,000	2,000,000	1,204,315	'
Value of each warrant	20,000	160,000	70,000	230,000	'	'
Obligation to issue warrants for common stock	10,000,000	'	10,000,000	'	10,000,000	'
Consulting services for development and construction	'	'	0	120,000	'	'
Accounts payable balance	28,000	'	28,000	'	'	7,000
Strategic business and legal services	'	'	17,500	21,000	'	'
Operating expenses	'	'	$100,007	'	'	'

CAPITAL_STOCK_Details

CAPITAL STOCK (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Jun. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Jun. 30, 2013
				Warrant [Member]	Warrant [Member]	Warrant [Member]	Warrant [Member]	Warrant [Member]	Warrant [Member]	Warrant [Member]	Warrant [Member]	Warrant [Member]	Warrant [Member]	Warrant [Member]	Warrant [Member]	Warrant [Member]	Warrant [Member]
				Issued July 9, 2011 [Member]	Issued July 21, 2011 [Member]	Issued October 19, 2011 [Member]	Issued January 17, 2012 [Member]	Issued March 17, 2012 [Member]	Issued April 16, 2012 [Member]	Issued July 1, 2012 [Member]	Issued July 15, 2012 [Member]	Issued October 13, 2012 [Member]	Issued in 2012 [Member]	Issued January 1, 2013	Issued January 11, 2013	Issued in April 11, 2013 [Member]	Issued in 2013 [Member]
Issued	23,500,000	20,500,000	15,000,000	9,000,000	3,000,000	3,000,000	1,000,000	500,000	1,000,000	1,000,000	1,000,000	1,000,000	5,500,000	1,000,000	1,000,000	1,000,000	3,000,000
Outstanding Shares Issued	'	'	'	$0.03	$0.00	$0.00	$0.00	$0.00	$0.00	$0.10	$0.00	$0.00	'	$0.20	$0.00	$0.00	'
Fair Value Issued	'	'	'	$0.11	$0.11	$0.11	$0.07	$0.14	$0.16	$0.10	$0.08	$0.09	'	$0.06	$0.05	$0.02	'
Remaining Contractual Term Issued	'	'	'	'2 years 9 months 7 days	'1 year 9 months 18 days	'2 years 18 days	'2 years 3 months 18 days	'2 years 5 months 16 days	'2 years 6 months 15 days	'2 years 9 months	'2 years 9 months 15 days	'3 years 15 days	'	'3 years 3 months	'3 years 3 months 11 days	'3 years 6 months 11 days	'
Financing Expense at the time of issue	'	'	$1,624,052	$964,297	'	$659,755	$70,000	$70,000	$160,000	$100,000	$80,000	$90,000	$570,000	$60,000	$50,000	$20,000	$110,000

CAPITAL_STOCK_Details_1

CAPITAL STOCK (Details 1) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011
Outstanding	23,500,000	20,500,000	15,000,000
Outstanding	20,500,000	'	'
Warrant [Member] | Issued July 9, 2011 [Member]	'	'	'
Outstanding	9,000,000	'	'
Remaining Life (Years)	'2 years 9 months 7 days	'	'
Exercise Price	0.033	'	'
Outstanding	6,000,000	'	'
Exercise Price	0.033	'	'
Warrant [Member] | Issued July 21, 2011 [Member]	'	'	'
Outstanding	3,000,000	'	'
Remaining Life (Years)	'1 year 9 months 18 days	'	'
Exercise Price	0.0001	'	'
Outstanding	3,000,000	'	'
Exercise Price	0.0001	'	'
Warrant [Member] | Issued October 19, 2011 [Member]	'	'	'
Outstanding	3,000,000	'	'
Remaining Life (Years)	'2 years 18 days	'	'
Exercise Price	0.0001	'	'
Outstanding	3,000,000	'	'
Exercise Price	0.0001	'	'
Warrant [Member] | Issued January 17, 2012 [Member]	'	'	'
Outstanding	1,000,000	'	'
Remaining Life (Years)	'2 years 3 months 18 days	'	'
Exercise Price	0.0001	'	'
Outstanding	1,000,000	'	'
Exercise Price	0.0001	'	'
Warrant [Member] | Issued March 17, 2012 [Member]	'	'	'
Outstanding	500,000	'	'
Remaining Life (Years)	'2 years 5 months 16 days	'	'
Exercise Price	0.001	'	'
Outstanding	500,000	'	'
Exercise Price	0.0001	'	'
Warrant [Member] | Issued April 16, 2012 [Member]	'	'	'
Outstanding	1,000,000	'	'
Remaining Life (Years)	'2 years 6 months 15 days	'	'
Exercise Price	0.0001	'	'
Outstanding	1,000,000	'	'
Exercise Price	0.0001	'	'
Warrant [Member] | Issued July 1, 2012 [Member]	'	'	'
Outstanding	1,000,000	'	'
Remaining Life (Years)	'2 years 9 months	'	'
Exercise Price	0.1	'	'
Outstanding	1,000,000	'	'
Exercise Price	0.1	'	'
Warrant [Member] | Issued July 15, 2012 [Member]	'	'	'
Outstanding	1,000,000	'	'
Remaining Life (Years)	'2 years 9 months 15 days	'	'
Exercise Price	0.0001	'	'
Outstanding	1,000,000	'	'
Exercise Price	0.0001	'	'
Warrant [Member] | Issued October 13, 2012 [Member]	'	'	'
Outstanding	1,000,000	'	'
Remaining Life (Years)	'3 years 15 days	'	'
Exercise Price	0.0001	'	'
Outstanding	1,000,000	'	'
Exercise Price	0.0001	'	'
Warrant [Member] | Issued January 1, 2013	'	'	'
Outstanding	1,000,000	'	'
Remaining Life (Years)	'3 years 3 months	'	'
Exercise Price	0.2	'	'
Outstanding	1,000,000	'	'
Exercise Price	0.2	'	'
Warrant [Member] | Issued January 11, 2013	'	'	'
Outstanding	1,000,000	'	'
Remaining Life (Years)	'3 years 3 months 11 days	'	'
Exercise Price	0.0001	'	'
Outstanding	1,000,000	'	'
Exercise Price	0.0001	'	'
Warrant [Member] | Issued in April 11, 2013 [Member]	'	'	'
Outstanding	1,000,000	'	'
Remaining Life (Years)	'3 years 6 months 11 days	'	'
Exercise Price	0.0001	'	'
Outstanding	1,000,000	'	'
Exercise Price	0.0001	'	'

CAPITAL_STOCK_Details_Narrativ

CAPITAL STOCK (Details Narrative) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Preferred stock par value	$0.00	'	$0.00	'	$0.00
Preferred stock issued	0	'	0	'	11,453,804
Preferred stock Outstanding	0	'	0	'	11,453,804
Preferred stock issued	'	'	393,182	'	1,220,980
Preferred stock issued, per share	'	'	$0.00	'	$0.00
Stock issued during period, shares	1,000,000	1,000,000	2,000,000	2,000,000	1,204,315
Common stock issued	173,550,937	'	173,550,937	'	82,505,825
Common stock Outstanding	173,550,937	'	173,550,937	'	82,505,825
Purchase of common stock	'	'	3,000,000	'	5,500,000
Purchase of common stock fair value	'	'	$130,000	'	$570,000
Strategic business services	'	'	'	'	'
Stock issued during period, shares	'	'	'	'	3,000,000
Outside Contractor	'	'	'	'	'
Stock issued during period, shares	'	'	'	'	120,000
Stock issued during period, Value	'	'	'	'	$12,673
Preferred Stock [Member]	'	'	'	'	'
Preferred stock issued	'	'	'	'	11,453,804
Preferred stock Outstanding	'	'	'	'	11,453,804

COMMITMENTS_AND_CONTRACTUAL_OB1

COMMITMENTS AND CONTRACTUAL OBLIGATIONS (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Commitments And Contractual Obligations Details Narrative	'	'	'	'	'
Legal expenses	'	'	$17,500	$21,000	'
Amounts due	28,000	'	28,000	'	10,500
Credit owed	183,045	'	183,045	'	119,139
Interest expense	'	'	20,803	21,787	'
Consulting expenses	$0	$120,000	$0	$120,000	'
Warrant issued description	'	'	'	'	'
			During the three months ended September30, 2013 and 2012, the Company recorded the issuance of one Warrant for 1,000,000 shares of common stock, valued at $20,000 and $160,000, respectively, to TMDS under this agreement. During the nine months ended September30, 2013 and 2012, the Company recorded the issuance of one Warrant for 2,000,000 shares of common stock, valued at $70,000 and $230,000, respectively, to TMDS under this agreement. As of September30, 2013 and December 31, 2012, the Company is obligated to issue seven Warrants totaling 11,000,000 shares of common stock and six Warrants totaling 10,000,000 shares of common stocks, respectively, to TDMS under this agreement. See Note 7, Capital Stock – Common Stock Warrants, for discussion.

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Operating income (loss)	'	'	'	'
Consulting services	$0	$34,990	$0	$280,651
Recoverable energy	0	-317,302	0	-771,351
Total	$0	($268,939)	$0	($490,700)

SEGMENT_INFORMATION_Details_Na

SEGMENT INFORMATION (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Segment Information Details Narrative	'	'	'	'
Gross revenues	'	$103,776	'	$405,479