NextTrip (NTRP) 10-Q 10 Nov 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 10, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Registrant Name	SIGMA LABS, INC.
Entity Central Index Key	788,611
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	SGLB
Entity Common Stock, Shares Outstanding		623,594,835

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Current Assets
Cash	$ 1,836,855	$ 2,962,069
Accounts Receivable, net	177,717	117,726
Inventory	111,853	56,175
Prepaid Assets	58,477	29,986
Total Current Assets	2,184,902	3,165,956
Other Assets
Property and Equipment, net	744,156	803,027
Deferred Stock Offering Costs	95,511	95,511
Intangible Assets, net	106,111	95,847
Investment in Joint Venture	9,892	0
Total Other Assets	955,670	994,385
TOTAL ASSETS	3,140,572	4,160,341
Current Liabilities
Accounts Payable	82,190	309,698
Customer Deposits	62,393	0
Accrued Expenses	61,676	44,652
Total Current Liabilities	206,259	354,350
TOTAL LIABILITIES	206,259	354,350
Stockholders' Equity
Preferred Stock, $0.001 par; 10,000,000 shares authorized; None issued and outstanding	0	0
Common Stock, $0.001 par; 750,000,000 shares authorized 623,594,835 issued and 620,219,835 outstanding at September 30, 2015 and 619,741,061 issued and 612,741,061 outstanding at December 31, 2014 and	623,595	619,741
Additional Paid-In Capital	10,000,184	9,798,288
Less Deferred Compensation 3,375,000 and 7,000,000 common shares, respectively	(422,250)	(744,200)
Retained Earnings (Deficit)	(7,267,216)	(5,867,838)
Total Stockholders' Equity	2,934,313	3,805,991
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 3,140,572	$ 4,160,341

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets [Parenthetical] - $ / shares	Sep. 30, 2015	Dec. 31, 2014
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	750,000,000	750,000,000
Common stock, share issued	623,594,835	619,741,061
Common stock, shares outstanding	620,219,835	612,741,061
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance	3,375,000	7,000,000

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
INCOME
Services	$ 266,566	$ 92,449	$ 648,515	$ 322,091
Total Revenue	266,566	92,449	648,515	322,091
COST OF SERVICE REVENUE	25,250	36,326	138,379	176,954
GROSS PROFIT	241,316	56,123	510,136	145,137
EXPENSES
Other General and Administration	293,187	243,375	886,965	564,581
Payroll Expense	191,399	84,865	338,533	387,564
Non-cash Stock Compensation	221,500	215,550	478,500	566,950
Warrant Expense	0	0	0	1,283,333
Research and Development	122,517	52,710	206,545	147,683
Total Expenses	828,603	596,500	1,910,543	2,950,111
OTHER INCOME (EXPENSE)
Interest Income	265	939	1,137	2,721
Interest Expense	0	0	0	0
Loss on Investment in Joint Venture	(108)	0	(108)	0
Total Other Income (Expense)	157	939	1,029	2,721
INCOME (LOSS) BEFORE INCOME TAXES	(587,130)	(539,438)	(1,399,378)	(2,802,253)
Current Income Tax Expense	0	0	0	0
Deferred Income Tax Expense	0	0	0	0
Net Income (Loss)	$ (587,130)	$ (539,438)	$ (1,399,378)	$ (2,802,253)
Loss per Common Share - Basic and Diluted (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Weighted Average Number of Shares Outstanding - Basic and Diluted (in shares)	623,483,422	616,610,626	622,493,895	607,463,863

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
OPERATING ACTIVITIES
Net Income (Loss)	$ (1,399,378)	$ (2,802,253)
Noncash Expenses:
Amortization	1,731	1,732
Depreciation	123,205	4,666
Stock Compensation	478,500	566,950
Warrant Expense	0	1,283,333
Losses from equity-method investee	108	0
Change in assets and liabilities:
(Increase) Decrease in Accounts Receivable	(55,107)	255,438
(Decrease) in Allowance for Doubtful Accounts	(4,884)	0
(Increase) in Inventory	(55,678)	(48,097)
Decrease in Prepaid Assets	20,709	7,283
(Decrease) in Accounts Payable	(227,508)	(5,825)
Increase In Customer Deposits	62,393	0
Increase In Accrued Expenses	17,024	7,705
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES	(1,038,885)	(729,068)
INVESTING ACTIVITIES
Purchase of Furniture and Equipment	(64,334)	(259,781)
Purchase of Intangible Assets	(11,995)	(5,988)
Investment in Joint Venture	(10,000)	0
NET CASH (USED) BY INVESTING ACTIVITIES	(86,329)	(265,769)
FINANCING ACTIVITIES
Proceeds from Sale of Stock Subscriptions	0	4,000,000
Stock Offering Costs	0	(315,078)
NET CASH PROVIDED BY FINANCING ACTIVITIES	0	3,684,922
NET CASH INCREASE (DECREASE) FOR PERIOD	(1,125,214)	2,690,085
CASH AT BEGINNING OF PERIOD	2,962,069	992,448
CASH AT END OF PERIOD	1,836,855	3,682,533
Supplemental Disclosure for Cash Flow Information Cash paid during the period for:
Interest	0	0
Income Taxes	$ 0	$ 0

Supplemental Schedule of Noncas

Supplemental Schedule of Noncash Investing and Financing Activities - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Stock Issued During Period, Shares, Issued for Services	3,603,774	6,000,000
Shares Issued, Price Per Share	$ 0.053	$ 0.129
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	2,801,888	1,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares, Beginning Balance	801,886	4,500,000
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures, Total	$ 49,200
Warrant Three [Member]
Stock Issued During Period, Shares, New Issues		2,037,037
Warrant One [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		14,259,259
Two Employees and One Director [Member]
Stock Issued During Period, Shares, Issued for Services		850,000
Shares Issued, Price Per Share		$ 0.136
Employee [Member]
Stock Issued During Period, Shares, Issued for Services	250,000
Shares Issued, Price Per Share	$ 0.059
Consultant [Member]
Stock Issued During Period, Shares, Issued for Services		375,000
Shares Issued, Price Per Share		$ 0.126
Consultant [Member] | Warrant Four [Member]
Stock Issued During Period, Shares, Issued for Services		312,500
Consultant [Member] | Warrant Two [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		2,187,500
Consultant One [Member]
Stock Issued During Period, Shares, Issued for Services		1,250,000
Shares Issued, Price Per Share		$ 0.128
Equty Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	2,625,000	1,850,000
Increase (Decrease) in Deferred Compensation	$ 299,250	$ 50,600

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 1 – Summary of Significant Accounting Policies Nature of Business – On September 13, 2010 Sigma Labs, Inc., formerly named Framewaves, Inc., a Nevada corporation, acquired 100 6.67 B6 Sigma, Inc., incorporated February 5, 2010, was founded by a group of scientists, engineers and businessmen to develop and commercialize novel and unique manufacturing and materials technologies. The Company believes that some of these technologies will fundamentally redefine conventional quality assurance and process control practices by embedding them into the manufacturing processes in real time, enabling process intervention and ultimatley leading to closed loop process control. The Company anticipates that its core technologies will allow its clientele to combine advanced manufacturing quality assurance and processs control protocols with novel materials to achieve breakthrough product potential in many industries including aerospace, defense, oil and gas, bio-medical, and power generation. – The accompanying consolidated financial statements have been prepared by the Company in accordance with Article 8 of U.S. Securities and Exchange Commission Regulation S-X. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at September 30, 2015 and 2014 and for the periods then ended have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Management suggests these condensed consolidated financial statements be read in conjunction with the December 31, 2014 audited consolidated financial statements and notes thereto included in the Company’s Form 10-K. The results of operations for the periods ended September 30, 2015 and 2014 are not necessarily indicative of the operating results for the full year. – Certain amounts in prior-period financial statements have been reclassified for comparative purposes to conform to presentation in the current-period financial statements. – The consolidated financial statements for September 30, 2015 include the accounts of Sigma Labs, Inc. and B6 Sigma, Inc. All significant intercompany balances and transactions have been eliminated. Property and equipment are stated at cost. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized upon being placed in service. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The estimated life has been determined to be three years unless a unique circumstance exists, which is then fully documented as an exception to the policy. – The Company estimates that the fair value of all financial instruments does not differ materially from the aggregate carrying values of its financial instruments recorded in the accompanying consolidated balance sheets because of the short-term maturity of these financial instruments. – The Company adopted the provisions of ASC Topic No. 740, “Accounting for Income Taxes,” at the date of inception on February 5, 2010. As a result of the implementation of ASC Topic No. 740, the Company recognized no increase in the liability for unrecognized tax benefits. The Company has no tax positions at September 30, 2015 and December 31, 2014 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. During the nine months ended September 30, 2015, the Company recognized no interest and penalties. The Company had no accruals for interest and penalties at September 30, 2015 and 2014, or December 31, 2014. All tax years starting with 2010 are open for examination. The computation of loss per share is based on the weighted average number of shares outstanding during the period in accordance with ASC Topic No. 260, “Earnings Per Share.” - Trade accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. We determine the allowance for doubtful accounts by identifying potential troubled accounts and by using historical experience and future expectations applied to an aging of accounts. Trade accounts receivable are written off when deemed uncollectible. Recoveries of trade accounts receivable previously written off are recorded as income when received. The allowance for doubtful accounts at September 30, 2015 and December 31, 2014 was $ 0 4,884 Long-lived assets and certain identifiable definite life intangibles to be held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company continuously evaluates the recoverability of its long-lived assets based on estimated future cash flows and the estimated liquidation value of such long-lived assets, and provides for impairment if such undiscounted cash flows are insufficient to recover the carrying amount of the long-lived assets. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of carrying value or estimated net realizable value. No impairment was recorded in the nine months ended September 30, 2015 or the year ended December 31, 2014. – The FASB established the Accounting Standards Codification (“Codification” or “ASC”) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”). Rules and interpretive releases of the Securities and Exchange Commission (“SEC”) issued under authority of federal securities laws are also sources of GAAP for SEC registrants. Recent Accounting Standards Updates (“ASU”) through ASU No. 2015-01 contain technical corrections to existing guidance or affects guidance to specialized industries or situations. These updates have no current applicability to the Company or their effect on the financial statements would not have been significant. - The Company considers all highly liquid investments with an original maturity of three months or less at date of purchase to be cash equivalents. The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents. – Organizational expenditures are expensed as incurred for SEC filings, but capitalized and amortized for income tax purposes. – The Company recognizes compensation costs to employees under ASC Topic No. 718, “Compensation – Stock Compensation.” Under ASC Topic No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share based compensation arrangements may include stock options, grants of shares of common stock with and without restrictions, performance based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at its fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option or stock grants. Unvested option or stock grants for compensation are included in the Statement of Stockholders’ Equity as a contra-equity account as “Deferred Compensation.” Equity instruments issued to non-employees are recorded on the basis of the fair value of the instruments, as required by ASC Topic No. 505, “Equity Based Payments to Non-Employees.” In general, the measurement date is either (a) when a performance commitment, as defined, is reached or (b) the earlier of the date that (i) the non-employee performance requirement is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification. - Utility patents are amortized over a 17 3 - The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimated by management. Significant accounting estimates that may materially change in the near future are impairment of long-lived assets, values of stock compensation awards and stock equivalents granted as offering costs, and allowance for bad debts and inventory obsolescence. The Company’s revenue is derived primarily from providing services under contracts. The Company recognizes revenue in accordance with ASC Topic No. 605 based on the following criteria: Persuasive evidence of an arrangement exists, services have been rendered, the price is fixed or determinable, and collectability is reasonably assured. In general, the Company recognizes service revenue as significant services under the relevant arrangement have been performed. – Costs related to proposed stock offerings (if any) are deferred and will be offset against the proceeds of the offering in additional paid-in capital. In the event a stock offering is unsuccessful, the costs relating to the offering will be written-off directly to expense. – Inventories consist of raw materials used in the production of customized parts totaling $ 33,429 78,424 – Research and development costs are expensed as they are incurred. Research and development costs for the nine months ended September 30, 2015 and 2014 were $ 206,545 147,683

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 2 – Stockholders’ Equity Common Stock The Company has authorized 750,000,000 0.001 On May 23, 2013, the Company issued 2,000,000 45,400 0.0227 1,000,000 22,700 686,388 15,581 313,612 7,119 In January 2014, the Company issued 43,750,000 3,500,000 14,259,259 0.15 1,212,037 1,283,333 2,187,500 0.08 271,250 199,089 The fair value of the warrant of $ 1,212,037 202 0.09 0 271,250 201 0.39 0 The fair value of the new warrant related to the extension of the warrant expiration of $ 1,283,333 226 0.1 0 In June 2014, the Company issued 6,250,000 500,000 2,037,037 0.15 132,407 312,500 0.08 36,250 25,035 The fair value of the warrant of $ 132,407 163 0.1 0 36,250 287 0.41 0 During July 2014, the Company issued an aggregate of 6,000,000 0.129 774,000 25 25 In November 2014, the Company issued 1,500,000 0.094 141,000 1,125,000 375,000 In March 2015, the Company issued 1,000,000 500,000 2,103,774 191,000 3,248,491 355,283 18,830 In August 2015, in conjuction with the hiring of Ron Fisher, the Company's Vice President of Business Development, the Company (i) issued to Mr. Fisher 250,000 4,750,000 0.059 275,000 675,000 1,275,000 2,525,000 ten - At September 30, 2015, there were 623,594,835 620,219,835 619,741,061 612,741,061 3,375,000 150,000 17,396,226 3,375,000 Deferred Compensation As described under the Common Stock heading above, during July 2014, the Company issued to three employees an aggregate of 6,000,000 774,000 0.129 387,000 3,000,000 2 In November 2014, the Company issued 1,500,000 0.094 141,000 1,125,000 375,000 As described under the Common Stock heading above, the Company issued 1,000,000 500,000 2,103,774 0.053 191,000 3,248,491 355,283 18,830 As of September 30, 2015, the aggregate balance of unvested compensation cost expected to be recognized is $ 422,250 Preferred Stock The Company is authorized to issue 10,000,000 0.001 Warrants At September 30, 2015, the Company had two outstanding warrants to purchase a total of 2,500,000 0.08 2,187,500 January 10, 2016 312,500 June 4, 2016 During the nine months ending September 30, 2015, a warrant to purchase 2,037,037 0.15 14,259,259 0.15

Registration Statement on Form

Registration Statement on Form S-3	9 Months Ended
	Sep. 30, 2015
Registration Statement [Abstract]
Registration Statement [Text Block]	NOTE 3 – Registration Statement on Form S-3 As previously reported, during September 2014, the Company filed a Registration Statement on Form S-3 with the SEC, which was declared effective by the SEC on December 19, 2014. The Company may offer and sell, from time to time, up to $ 100,000,000 25,000,000 3 75

Continuing Operations

Continuing Operations	9 Months Ended
	Sep. 30, 2015
Continuing Operations Disclosure [Abstract]
Continuing Operations Disclosure [Text Block]	NOTE 4 – Continuing Operations The Company has sustained losses and has negative cash flows from operating activities since its inception. The Company has also had decreasing revenues in recent periods. However, the Company has raised significant equity capital and is currently developing new product lines to increase future revenues. The Company believes it has adequate working capital and cash to fund operations through the remainder of 2015, and has entered into significant revenue contracts that are expected to generate cash flow in the near term.

Loss Per Share

Loss Per Share	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	NOTE 5 – Loss Per Share 3 Months Ending 9 Months Ending 09-30-15 09-30-14 09-30-15 09-30-14 Loss from continuing Operations available to Common stockholders (numerator) $ (587,130) $ (539,438) $ (1,399,378) $ (2,802,253) Weighted average number of common shares Outstanding used in loss per share during the Period (denominator) 623,483,422 616,610,626 622,493,895 607,463,863 Dilutive loss per share was not presented as the Company had no common equivalent shares for all periods presented that would affect the computation of diluted loss per share or its effect is anti-dilutive.

Joint Venture

Joint Venture	9 Months Ended
	Sep. 30, 2015
Joint Venture [Abstract]
Joint Venture Disclosure [Text Block]	NOTE 6 - Joint Venture As previously reported in our Form 8-K filed with the SEC on July 6, 2015, we entered into an Operating Agreement and Statement of Work with Arete Innovative Solutions LLC (“Arete”). The Operating Agreement and Statement of Work govern the operations of Arete-Sigma LLC (the "Joint Venture"), a joint venture formed by us and Arete for the purpose of pursuing business opportunities related to AM utilizing our EOS M290 or like machines, including enabling and implementing sales and manufacturing transactions. Under the Operating Agreement and Statement of Work, among other matters reported in our Form 8-K and set forth in the Operating Agreement and Statement of Work, (i) each of Sigma and Arete hold a 50

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 7 – Subsequent Events The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and determined there are no items to disclose.

Summary of Significant Accoun14

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation – The accompanying consolidated financial statements have been prepared by the Company in accordance with Article 8 of U.S. Securities and Exchange Commission Regulation S-X. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at September 30, 2015 and 2014 and for the periods then ended have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. Management suggests these condensed consolidated financial statements be read in conjunction with the December 31, 2014 audited consolidated financial statements and notes thereto included in the Company’s Form 10-K. The results of operations for the periods ended September 30, 2015 and 2014 are not necessarily indicative of the operating results for the full year.
Reclassification, Policy [Policy Text Block]	Reclassification – Certain amounts in prior-period financial statements have been reclassified for comparative purposes to conform to presentation in the current-period financial statements.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation – The consolidated financial statements for September 30, 2015 include the accounts of Sigma Labs, Inc. and B6 Sigma, Inc. All significant intercompany balances and transactions have been eliminated.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment – Property and equipment are stated at cost. Expenditures for major renewals and betterments that extend the useful lives of property and equipment are capitalized upon being placed in service. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The estimated life has been determined to be three years unless a unique circumstance exists, which is then fully documented as an exception to the policy.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments – The Company estimates that the fair value of all financial instruments does not differ materially from the aggregate carrying values of its financial instruments recorded in the accompanying consolidated balance sheets because of the short-term maturity of these financial instruments.
Income Tax, Policy [Policy Text Block]	Income Taxes – The Company adopted the provisions of ASC Topic No. 740, “Accounting for Income Taxes,” at the date of inception on February 5, 2010. As a result of the implementation of ASC Topic No. 740, the Company recognized no increase in the liability for unrecognized tax benefits. The Company has no tax positions at September 30, 2015 and December 31, 2014 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. During the nine months ended September 30, 2015, the Company recognized no interest and penalties. The Company had no accruals for interest and penalties at September 30, 2015 and 2014, or December 31, 2014. All tax years starting with 2010 are open for examination.
Earnings Per Share, Policy [Policy Text Block]	Loss Per Share – The computation of loss per share is based on the weighted average number of shares outstanding during the period in accordance with ASC Topic No. 260, “Earnings Per Share.”
Trade and Other Accounts Receivable, Policy [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts - Trade accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. We determine the allowance for doubtful accounts by identifying potential troubled accounts and by using historical experience and future expectations applied to an aging of accounts. Trade accounts receivable are written off when deemed uncollectible. Recoveries of trade accounts receivable previously written off are recorded as income when received. The allowance for doubtful accounts at September 30, 2015 and December 31, 2014 was $ 0 4,884
Goodwill and Intangible Assets, Policy [Policy Text Block]	Long-Lived and Intangible Assets – Long-lived assets and certain identifiable definite life intangibles to be held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company continuously evaluates the recoverability of its long-lived assets based on estimated future cash flows and the estimated liquidation value of such long-lived assets, and provides for impairment if such undiscounted cash flows are insufficient to recover the carrying amount of the long-lived assets. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of carrying value or estimated net realizable value. No impairment was recorded in the nine months ended September 30, 2015 or the year ended December 31, 2014.
New Accounting Pronouncements, Policy [Policy Text Block]	– The FASB established the Accounting Standards Codification (“Codification” or “ASC”) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”). Rules and interpretive releases of the Securities and Exchange Commission (“SEC”) issued under authority of federal securities laws are also sources of GAAP for SEC registrants. Recent Accounting Standards Updates (“ASU”) through ASU No. 2015-01 contain technical corrections to existing guidance or affects guidance to specialized industries or situations. These updates have no current applicability to the Company or their effect on the financial statements would not have been significant.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash Equivalents - The Company considers all highly liquid investments with an original maturity of three months or less at date of purchase to be cash equivalents.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk - The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.
Organization Expenditure [Policy Text Block]	Organization Expenditures – Organizational expenditures are expensed as incurred for SEC filings, but capitalized and amortized for income tax purposes.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Based Compensation – The Company recognizes compensation costs to employees under ASC Topic No. 718, “Compensation – Stock Compensation.” Under ASC Topic No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share based compensation arrangements may include stock options, grants of shares of common stock with and without restrictions, performance based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at its fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option or stock grants. Unvested option or stock grants for compensation are included in the Statement of Stockholders’ Equity as a contra-equity account as “Deferred Compensation.” Equity instruments issued to non-employees are recorded on the basis of the fair value of the instruments, as required by ASC Topic No. 505, “Equity Based Payments to Non-Employees.” In general, the measurement date is either (a) when a performance commitment, as defined, is reached or (b) the earlier of the date that (i) the non-employee performance requirement is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification.
Depreciation, Depletion, and Amortization [Policy Text Block]	Amortization - Utility patents are amortized over a 17 3
Use of Estimates, Policy [Policy Text Block]	Accounting Estimates - The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimated by management. Significant accounting estimates that may materially change in the near future are impairment of long-lived assets, values of stock compensation awards and stock equivalents granted as offering costs, and allowance for bad debts and inventory obsolescence.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition – The Company’s revenue is derived primarily from providing services under contracts. The Company recognizes revenue in accordance with ASC Topic No. 605 based on the following criteria: Persuasive evidence of an arrangement exists, services have been rendered, the price is fixed or determinable, and collectability is reasonably assured. In general, the Company recognizes service revenue as significant services under the relevant arrangement have been performed.
Deferred Stock Offering Costs [Policy Text Block]	Deferred Stock Offering Costs – Costs related to proposed stock offerings (if any) are deferred and will be offset against the proceeds of the offering in additional paid-in capital. In the event a stock offering is unsuccessful, the costs relating to the offering will be written-off directly to expense.
Inventory, Policy [Policy Text Block]	Inventory – Inventories consist of raw materials used in the production of customized parts totaling $ 33,429 78,424
Research and Development Expense, Policy [Policy Text Block]	Research and Development – Research and development costs are expensed as they are incurred. Research and development costs for the nine months ended September 30, 2015 and 2014 were $ 206,545 147,683

Loss Per Share (Tables)

Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following data show the amounts used in computing loss per share and the effect on income and the weighted average number of shares of dilutive potential common stock for the periods ended September 30, 2015 and 2014: 3 Months Ending 9 Months Ending 09-30-15 09-30-14 09-30-15 09-30-14 Loss from continuing Operations available to Common stockholders (numerator) $ (587,130) $ (539,438) $ (1,399,378) $ (2,802,253) Weighted average number of common shares Outstanding used in loss per share during the Period (denominator) 623,483,422 616,610,626 622,493,895 607,463,863

Summary of Significant Accoun16

Summary of Significant Accounting Policies (Details Textual) - USD ($)	Sep. 13, 2010	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Summary Of Significant Accounting Policies [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Number Of Shares Exchanged For Each Share Of Acquired Entity (in shares)	6.67
Allowance for Doubtful Accounts Receivable, Current		$ 0		$ 0		$ 4,884
Research and Development Expense, Total		122,517	$ 52,710	206,545	$ 147,683
Inventory, Raw Materials, Gross		33,429		33,429
Inventory, Work in Process, Gross		$ 78,424		$ 78,424
Patents [Member]
Summary Of Significant Accounting Policies [Line Items]
Finite-Lived Intangible Assets, Useful Life, Maximum				17 years
Customer Contacts [Member]
Summary Of Significant Accounting Policies [Line Items]
Finite-Lived Intangible Assets, Useful Life, Maximum				3 years

Stockholders' Equity (Details T

Stockholders' Equity (Details Textual) - USD ($)	1 Months Ended								3 Months Ended		9 Months Ended
	Aug. 31, 2015	Mar. 31, 2015	Nov. 30, 2014	Jul. 31, 2014	Jun. 30, 2014	May. 31, 2014	Jan. 31, 2014	May. 23, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Class of Stock [Line Items]
Common stock, shares authorized									750,000,000		750,000,000		750,000,000
Common stock, par value (in dollars per share)									$ 0.001		$ 0.001		$ 0.001
Common stock, share issued									623,594,835		623,594,835		619,741,061
Common Stock, Shares, Outstanding									620,219,835		620,219,835		612,741,061
Share Based Compensation Arrangement By Share Based Payment Award Number Of Vested Shares (in shares)											2,801,888	1,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value											$ 7,119
Preferred stock, shares authorized									10,000,000		10,000,000		10,000,000
Preferred stock, par value (in dollars per share)									$ 0.001		$ 0.001		$ 0.001
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized									$ 422,250		$ 422,250
Employee Service Share-Based Compensation, Nonvested Awards, Total Compensation Cost Not Yet Recognized, Period For Recognition											2 years
Stock Issued During Period, Value, Issued for Services											$ 191,000
Payments of Stock Issuance Costs											$ 0	$ 315,078
Stock Issued During Period, Shares, Issued for Services											3,603,774	6,000,000
Stock Issued During Period, Shares, New Issues						2,187,500
Shares Issued, Price Per Share									$ 0.053	$ 0.129	$ 0.053	$ 0.129
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares, Beginning Balance									801,886	4,500,000	801,886	4,500,000
Fair Value Adjustment of Warrants									$ 0	$ 0	$ 0	$ 1,283,333
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number			375,000
Deferred Compensation Arrangement With Individual, Shares Authorized For Issuance									3,375,000		3,375,000		7,000,000
Warrant [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)									$ 0.08		$ 0.08
Class of Warrant or Right, Outstanding									2,500,000		2,500,000
Warrants One [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price											$ 0.15
Class of Warrant or Right, Outstanding									2,187,500		2,187,500
Class Of Warrant Or Rights Exercisable									2,037,037		2,037,037
Warrant Expiration Date											Jan. 10, 2016
Warrants Two [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights									14,259,259		14,259,259
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)									$ 0.15		$ 0.15
Class of Warrant or Right, Outstanding									312,500		312,500
Fair Value Adjustment of Warrants							$ 271,250
Warrant Expiration Date											Jun. 4, 2016
Warrant Expiry Life One Year [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					312,500
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate					0.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate					163.00%
Fair Value Adjustment of Warrants					$ 132,407
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate					0.00%
Warrant Expiry Life Two Year [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate					0.41%		0.39%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate					287.00%		201.00%
Fair Value Adjustment of Warrants					$ 36,250
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate					0.00%		0.00%
Warrant Expiry Life Nine Months [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate							0.09%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate							202.00%
Fair Value Adjustment of Warrants							$ 1,212,037
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate							0.00%
Warrant Expiry Life Fourteen Months [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate							0.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate							226.00%
Fair Value Adjustment of Warrants							$ 1,283,333
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate							0.00%
Deferred Compensation, Share-based Payments [Member]
Class of Stock [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award Number Of Vested Shares (in shares)											3,248,491
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Non vested Value									$ 18,830		$ 18,830
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares, Beginning Balance									355,283		355,283
Director [Member]
Class of Stock [Line Items]
Shares Issued For Employee Equity Plan			1,500,000
Stock Issued During Period, Value, Share-based Compensation, Gross			$ 141,000
Shares Issued For Employee Equity Plan Par Value (in dollars per share)			$ 0.094
Stock Issued During Period, Shares, Issued for Services		1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number			1,125,000
Officer [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Issued for Services		500,000
Vice President [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	250,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.059
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	4,750,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	10 years
Employee [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Issued for Services											250,000
Stock Issued During Period, Shares, New Issues				6,000,000
Stock Issued During Period, Value, New Issues				$ 774,000
Shares Issued, Price Per Share				$ 0.129					$ 0.059		$ 0.059
Equity Incentive Plan 2011 [Member]
Class of Stock [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award Number Of Vested Shares (in shares)											3,375,000
Common Stock, Capital Shares Reserved for Future Issuance									150,000		150,000
Equity Incentive Plan 2013 [Member]
Class of Stock [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award Number Of Vested Shares (in shares)											3,248,491
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized				$ 387,000
Employee Service Share-Based Compensation, Nonvested Awards, Total Compensation Cost Not Yet Recognized, Period For Recognition				2 years
Shares Issued For Employee Equity Plan			1,500,000	6,000,000
Stock Issued During Period, Value, Share-based Compensation, Gross			$ 141,000	$ 774,000
Shares Issued For Employee Equity Plan Par Value (in dollars per share)			$ 0.094	$ 0.129
Stock Issued During Period, Value, Issued for Services											$ 191,000
Common Stock, Capital Shares Reserved for Future Issuance									17,396,226		17,396,226
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares, Beginning Balance				3,000,000					355,283		355,283
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number									1,125,000		1,125,000
Equity Incentive Plan 2013 [Member] | Deferred Compensation, Share-based Payments [Member]
Class of Stock [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Non vested Value									$ 18,830		$ 18,830
Equity Incentive Plan 2013 [Member] | Director [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Issued for Services		1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number			375,000
Equity Incentive Plan 2013 [Member] | Officer [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Issued for Services		500,000
First Annual Anniversary [Member] | Vice President [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	275,000
First Annual Anniversary [Member] | Employee [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				25.00%
Second Annual Anniversary [Member] | Vice President [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	675,000
Second Annual Anniversary [Member] | Employee [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				25.00%
Third Annual Anniversary [Member] | Vice President [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	1,275,000
Fourth Annual Anniversary [Member] | Vice President [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	2,525,000
Investor [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					2,037,037
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)					$ 0.15
Stock Issued During Period, Shares, New Issues					6,250,000		43,750,000
Stock Issued During Period, Value, New Issues					$ 500,000		$ 3,500,000
Investor [Member] | Warrant [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues							14,259,259
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price							$ 0.15
Consultant One [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Issued For Noncash Consideration (in shares)								2,000,000
Stock Issued During Period, Value, Issued For Noncash Considerations								$ 45,400
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)					$ 0.08
Proceeds from Issuance of Warrants					$ 25,035
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Beginning Balance									1,000,000		1,000,000
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Vested In Period											686,388
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Total Fair Value											$ 22,700
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Non vested Value									$ 15,581		$ 15,581
Stock Issued During Period, Shares, Issued for Services												1,250,000
Warrants and Rights Outstanding					$ 36,250
Shares Issued, Price Per Share								$ 0.0227		$ 0.128		$ 0.128
Consultant One [Member] | Warrant [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, New Issues						$ 271,250
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price						$ 0.08
Two Consultants [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Issued for Services		2,103,774
Consultant Two [Member] | Equity Incentive Plan 2013 [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Issued for Services		2,103,774
Private Placement [Member]
Class of Stock [Line Items]
Payments of Stock Issuance Costs						$ 199,089

Registration Statement on For18

Registration Statement on Form S-3 (Details Textual)	9 Months Ended
	Sep. 30, 2015USD ($)
Maximum Securities Available for Offering As Per Registration Statement	$ 100,000,000
Maximum Amount of Offering Price As Per Registration Statement	$ 25,000,000
Percentage Of Commission On Gross Sales Price Per Share	3.00%
Outstanding Common Stock Held by Non Affiliates Aggregate Market Value	$ 75,000,000

Loss Per Share (Details)

Loss Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Schedule of Earnings Per Share [Line Items]
Loss from continuing Operations available to Common stockholders (numerator)	$ (587,130)	$ (539,438)	$ (1,399,378)	$ (2,802,253)
Weighted average number of common shares Outstanding used in loss per share during the Period (denominator) (in shares)	623,483,422	616,610,626	622,493,895	607,463,863

Joint Venture (Details Textual)

Joint Venture (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Loss on Investment in Joint Venture	$ (108)	$ 0	$ (108)	$ 0
Corporate Joint Venture [Member]
Equity Method Investment, Ownership Percentage	50.00%		50.00%