GlyEco (GLYE) 10-K 2 Apr 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 30, 2018	Jun. 30, 2017
Document And Entity Information
Entity Registrant Name	GlyEco, Inc.
Entity Central Index Key	931,799
Document Type	10-K
Trading Symbol	GLYE
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 6,131,212
Entity Common Stock, Shares Outstanding		165,438,061
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Current Assets
Cash	$ 111,302	$ 1,413,999
Cash - restricted	6,642	76,552
Accounts receivable, net	1,546,367	1,096,713
Prepaid expenses	360,953	340,899
Inventories	564,133	644,522
Total current assets	2,589,397	3,572,685
Property, plant and equipment, net	3,897,950	3,657,839
Other Assets
Deposits	436,450	387,035
Goodwill	3,822,583	3,693,083
Other intangibles, net	2,266,654	2,794,204
Total other assets	6,525,687	6,874,322
Total assets	13,013,034	14,104,846
Current Liabilities
Accounts payable and accrued expenses	2,921,406	961,010
Due to related parties		6,191
Contingent acquisition consideration	1,509,755	1,821,575
Notes payable - current portion, net of debt discount	297,534	2,541,178
Capital lease obligations - current portion	377,220	6,838
Total current liabilities	5,105,915	5,336,792
Non-Current Liabilities
Notes payable - non-current portion	2,953,631	2,963,640
Capital lease obligations - non-current portion	1,085,985	3,371
Total non-current liabilities	4,039,616	2,967,011
Total liabilities	9,145,531	8,303,803
Stockholders' Equity
Preferred stock: 40,000,000 shares authorized; $0.0001 par value; no shares issued and outstanding as of December 31, 2017 and 2016
Common stock: 300,000,000 shares authorized; $0.0001 par value; 165,288,061 and 126,156,189 shares issued and outstanding as of December 31, 2017 and 2016, respectively	16,529	12,616
Additional paid-in capital	45,847,572	42,603,490
Accumulated deficit	(41,996,598)	(36,815,063)
Total stockholders' equity	3,867,503	5,801,043
Total liabilities and stockholders' equity	$ 13,013,034	$ 14,104,846

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, authorized	40,000,000	40,000,000
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, authorized	300,000,000	300,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, issued	165,288,061	126,156,189
Common stock, outstanding	165,288,061	126,156,189

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Net sales	$ 12,072,686	$ 5,591,087
Cost of goods sold	10,444,573	5,283,054
Gross profit	1,628,113	308,033
Operating expenses
Consulting fees	416,445	129,752
Share-based compensation	523,613	1,064,086
Salaries and wages	1,855,713	1,094,465
Legal and professional	901,339	274,824
Tank remediation	780,000
General and administrative	1,486,624	929,348
Total operating expenses	5,963,734	3,492,475
Loss from operations	(4,335,621)	(3,184,442)
Other (income) and expenses
Interest income		(372)
Loss on debt extinguishment	146,564
Interest expense	684,429	25,876
Loss on sale of equipment; net		89,666
Gain on settlement of note payable		(15,000)
Total other expense, net	830,993	100,170
Loss before provision (benefit) for income taxes	(5,166,614)	(3,284,612)
Provision (benefit) for income taxes	14,921	(1,020,052)
Net loss	$ (5,181,535)	$ (2,264,560)
Basic and diluted loss per share (in dollars per share)	$ (0.04)	$ (0.02)
Weighted average number of common shares outstanding - basic and diluted (in shares)	142,212,041	109,553,834

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders’ Equity - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance, at beginning at Dec. 31, 2015	$ 7,248	$ 37,720,608	$ (34,550,503)	$ 3,177,353
Balance, at beginning (in shares) at Dec. 31, 2015	72,472,412
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Offering of common shares, net	$ 3,746	2,933,046		2,936,792
Offering of common shares, net (in shares)	37,475,620
Share-based compensation	$ 1,059	$ 1,063,027		$ 1,064,086
Share-based compensation (in shares)	10,583,157			10,583,157
Shares issued in connection with business combination	$ 5,625,000
Shares issued in connection with business combination (In shares)	563	561,937		562,500
Relative fair value of warrants to purchase common stock issued in connection with promissory notes		$ 324,872		$ 324,872
Net loss			(2,264,560)	(2,264,560)
Balance, at end at Dec. 31, 2016	$ 12,616	42,603,490	(36,815,063)	$ 5,801,043
Balance, at end (in shares) at Dec. 31, 2016	126,156,189			126,156,189
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Offering of common shares, net	$ 832	540,947		$ 541,779
Offering of common shares, net (in shares)	8,324,212
Share-based compensation	$ 352	523,261		$ 523,613
Share-based compensation (in shares)	3,525,110			3,525,110
Notes payable and accrued interest converted into common stock in connection with rights offering	$ 2,031	1,622,712		$ 1,624,743
Notes payable and accrued interest converted into common stock in connection with rights offering (in shares)	20,309,300
Notes payable and accrued interest converted into common stock	$ 276	220,084		220,360
Notes payable and accrued interest converted into common stock (in shares)	2,754,500
Exercise of warrants	$ 422	337,078		337,500
Exercise of warrants (in shares)	4,218,750
Net loss			(5,181,535)	(5,181,535)
Balance, at end at Dec. 31, 2017	$ 16,529	$ 45,847,572	$ (41,996,598)	$ 3,867,503
Balance, at end (in shares) at Dec. 31, 2017	165,288,061			165,288,061

Consolidated Statements of Cash

Consolidated Statements of Cash Flow - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cash flow from operating activities
Net loss	$ (5,181,535)	$ (2,264,560)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation	508,655	273,162
Amortization	527,550	85,329
Share-based compensation expense	523,613	1,064,086
Amortization of debt discount	205,180
Loss on debt extinguishment	146,564
Gain on reversal of contingent acquisition consideration	(241,910)
Provision for bad debt	123,747	38,409
Gain on settlement of note payable		(15,000)
Loss on disposal of equipment	103,139	97,841
Income tax benefit related to WEBA acquisition		(1,030,000)
Changes in operating assets and liabilities, net of effects from acquisitions:
Accounts receivable	(573,401)	155,480
Prepaid expenses	222,812	164,332
Inventories	80,389	(263,733)
Deposits	(49,415)	(360,347)
Accounts payable and accrued expenses	2,045,499	(914,177)
Due to related parties	(6,191)	(28,214)
Net cash used in operating activities	(1,565,304)	(2,997,392)
Cash flows from investing activities
Cash paid for acquisitions, net of cash received	(129,500)	(96,754)
Cash - restricted		(76,552)
Purchases of property, plant and equipment	(735,250)	(2,209,665)
Net cash used in investing activities	(864,750)	(2,382,971)
Cash flows from financing activities
Repayment of notes payable	(1,204,918)	(142,491)
Repayment of capital lease obligations	(247,004)	(9,754)
Proceeds from sale-leaseback	1,700,000
Proceeds from exercise of warrants	337,500
Proceeds for issuance of notes payable, net of offering costs		2,733,128
Proceeds from the sale of Common Stock, net	541,779	2,936,792
Net cash provided by financing activities	1,127,357	5,517,675
Net change in cash	(1,302,697)	137,312
Cash at the beginning of the year	1,413,999	1,276,687
Cash at the end of the year	111,302	1,413,999
Supplemental disclosure of cash flow information
Interest paid during the year	182,142	25,876
Income taxes paid during the year	14,921	9,948
Supplemental disclosure of non-cash items
Acquisition of equipment with notes payable	116,655	436,081
Acquisition of equipment included in accounts payable		58,950
Acquisition of equipment with capital lease obligation	1,700,000
Notes payable issued in connection with business combination		2,650,000
Notes payable and accrued interest converted into shares of common stock	1,845,103
Common Stock issued in connection with business combination		562,500
Relative fair value of warrants to purchase Common Stock issued in connection with promissory notes		324,872
Reduction in contingent acquisition liability through restricted cash	69,910
Note payable proceeds committed and held in escrow		50,000
Note payable issued for various insurance premiums	$ 242,866

Organization and Nature of Busi

Organization and Nature of Business	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Business	NOTE 1 – Organization and Nature of Business GlyEco, Inc. (the “Company”, “we”, or “our”) is a in coolants, additives and complementary fluids. We believe our vertically integrated approach, which includes formulating products, acquiring feedstock, managing facility construction and upgrades, operating facilities, and distributing products through our fleet of trucks, positions us to serve our key markets and enables us to capture incremental revenue and margin throughout the process. Our network of facilities, develop, manufacture and distribute high quality products that meet or exceed industry quality standards, including a wide spectrum of ready to use antifreezes and additive packages for antifreeze/coolant, gas patch coolants and heat transfer fluid industries, throughout North America. On December 27, 2016, the Company purchased WEBA Technology Corp. (“WEBA”), a privately-owned company that develops, manufactures and markets additive packages for the antifreeze/coolant, gas patch coolants and heat transfer industries, and purchased 96.9% of Recovery Solutions & Technologies Inc. (“RS&T”), a privately-owned company involved in the development and commercialization of glycol recovery technology. On December 28, 2016, the Company purchased certain glycol distillation assets from Union Carbide Corporation (“UCC”), a wholly-owned subsidiary of The Dow Chemical Company, located in Institute, West Virginia (the “Dow Assets”). During the first quarter of fiscal year 2017, the Company purchased an additional 2.9% of RS&T (for a total percentage ownership of 99.8% of RS&T). The Company was formed in the State of Nevada on October 21, 2011. We are currently comprised of the parent corporation GlyEco, Inc., WEBA, RS&T, and our acquisition subsidiaries that were formed to acquire the processing and distribution centers listed above. Our current processing and distribution centers are held in six subsidiaries under the names of GlyEco Acquisition Corp. #1 through GlyEco Acquisition Corp. #7. Going Concern The consolidated financial statements as of and for the year ended December 31, 2017 have been prepared assuming that the Company will continue as a going concern. The Company has experienced recurring losses from operations, has negative operating cash flows during the year ended December 31, 2017, has an accumulated deficit of $41,996,598 as of December 31, 2017 and is dependent on its ability to raise capital from stockholders or other sources to sustain operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Ultimately, we plan to achieve profitable operations through the implementation of operating efficiencies at our facilities and increased revenue through the offering of additional products and the expansion of our geographic footprint through acquisitions, broader distribution from our current facilities and/or the opening of additional facilities. The consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	NOTE 2 – Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America (“GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Principles of Consolidation These consolidated financial statements include the accounts of GlyEco, Inc., and its wholly-owned and majority-owned subsidiaries. All significant intercompany transactions have been eliminated as a result of consolidation. Noncontrolling Interests The Company recognizes noncontrolling interests as equity in the consolidated financial statements separate from the parent company’s equity. Noncontrolling interests’ partners have less than 50% share of voting rights at any one of the subsidiary level companies. The amount of net income (loss) attributable to noncontrolling interests is included in consolidated net income (loss) on the face of the consolidated statements of operations. Changes in a parent entity’s ownership interest in a subsidiary that do not result in deconsolidation are treated as equity transactions if the parent entity retains its controlling financial interest. The Company recognizes a gain or loss in net income (loss) when a subsidiary is deconsolidated. Such gain or loss is measured using the fair value of the noncontrolling equity investment on the deconsolidation date. Additionally, operating losses are allocated to noncontrolling interests even when such allocation creates a deficit balance for the noncontrolling interest partner. The Company provides either in the consolidated statements of stockholders’ equity, if presented, or in the notes to consolidated financial statements, a reconciliation at the beginning and the end of the period of the carrying amount of total equity (net assets), equity (net assets) attributable to the parent, and equity (net assets) attributable to the noncontrolling interest that separately discloses: (1) Net income or loss (2) Transactions with owners acting in their capacity as owners, showing separately contributions from and distributions to owners. (3) Each component of other comprehensive income or loss Noncontrolling interests were not significant as of December 31, 2017 and 2016 Operating Segments Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated on a regular basis by the chief operating decision maker, or decision making group, in deciding how to allocate resources to an individual segment and in assessing the performance of the segment. Operating segments may be aggregated into a single operating segment if the segments have similar economic characteristics, among other criteria. Prior to the December 2016 acquisitions of WEBA, RS&T and the DOW Assets and through December 31, 2016, the Company operated as one business segment. Effective as of January 1, 2017, the Company conducts its operations in two business segments: the Consumer and Industrial segments (see Note 15). Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting periods. Because of the use of estimates inherent within the financial reporting process, actual results may differ significantly from those estimates. Significant estimates include, but are not limited to, items such as the allowance for doubtful accounts, the value of share-based compensation and warrants, the allocation of the purchase price in the Company’s acquisitions, the recoverability of property, plant and equipment, goodwill, other intangibles and the determination of their estimated useful lives, contingent liabilities, and environmental and asset retirement obligations. Due to the uncertainties inherent in the formulation of accounting estimates, it is reasonable to expect that these estimates could be materially revised within the next year. Revenue Recognition The Company recognizes revenue when (1) delivery of product has occurred or services have been rendered, (2) there is persuasive evidence of a sale arrangement, (3) selling prices are fixed or determinable, and (4) collectability from the customer (individual customers and distributors) is reasonably assured. Revenue consists primarily of revenue generated from the sale of the Company’s products. This generally occurs either when the Company’s products are shipped from its facility or delivered to the customer when title has passed. Revenue is recorded net of estimated cash discounts. The Company estimates and accrues an allowance for sales returns at the time the product is sold. To date, sales returns have not been material. Shipping costs passed to the customer are included in net sales. Costs Cost of goods sold includes all direct material and labor costs and those indirect costs of bringing raw materials to sale condition, including depreciation of equipment used in manufacturing and shipping and handling costs. Selling, general and administrative costs are charged to operating expenses as incurred. Research and development costs, which are expensed as incurred and are included in operating expenses, were insignificant in the years ended December 31, 2017 and 2016. Advertising costs are expensed as incurred. Accounts Receivable Accounts receivable are recognized and carried at the original invoice amount less an allowance for expected uncollectible amounts. Inherent in the assessment of the allowance for doubtful accounts are certain judgments and estimates including, among others, the customer’s willingness or ability to pay, the Company’s compliance with customer invoicing requirements, the effect of general economic conditions and the ongoing relationship with the customer. Accounts with outstanding balances longer than the payment terms are considered past due. We do not charge interest on past due balances. The Company writes off trade receivables when all reasonable collection efforts have been exhausted. Bad debt expense is reflected as a component of general and administrative expenses in the consolidated statements of operations. The allowance for doubtful accounts totaled $213,136 and $80,207 as of December 31, 2017 and 2016, respectively. Inventories Inventories are reported at the lower of cost and net realized value. The cost of raw materials, including feedstocks and additives, is determined on an average unit cost of the units in a production lot. Work-in-process represents labor, material and overhead costs associated with the manufacturing costs at an average unit cost of the units in the production lot. Finished goods represents work-in-process items with additive costs added. The Company periodically reviews its inventories for obsolete or unsalable items and adjusts its carrying value to reflect estimated net realizable values. Property, Plant and Equipment Property, plant and equipment is stated at cost. The Company provides for depreciation on the cost of its equipment using the straight-line method over an estimated useful life, ranging from three to twenty years, and zero salvage value. Expenditures for repairs and maintenance are charged to expense as incurred. For purposes of computing depreciation, the useful lives of property, plant and equipment are as follows: Leasehold improvements Lesser of the remaining lease term or 5 years Machinery and equipment 3-15 years Goodwill and Other Intangible Assets We account for an acquisition of a business, as defined in ASC Topic 805, as required by an analysis of the inputs, processes and outputs associated with the transaction. Intangible assets that we acquire are recognized separately if they arise from contractual or other legal rights or if they are separable and are recorded at fair value less accumulated amortization. We analyze intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. We review the amortization method and period at least at each balance sheet date. The effects of any revision are recorded to operations when the change arises. We recognize impairment when the estimated undiscounted cash flows generated by those assets is less than the carrying amounts of such assets. The amount of impairment is the excess of the carrying amount over the fair value of such assets. Goodwill is recorded as the excess of (i) the consideration transferred, the amount of any non-controlling interest in the acquiree and the acquisition date fair value of any previous equity interest in the acquired entity over the (ii) fair value of the net identifiable assets acquired. We do not amortize goodwill; however, we annually, or whenever there is an indication that goodwill may be impaired, evaluate qualitative factors to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step quantitative goodwill impairment test. The Company measures the carrying amount of the asset against the estimated undiscounted future cash flows associated with it. Should the sum of the expected future net cash flows be less than the carrying value of the asset being evaluated, an impairment loss would be recognized. The impairment loss would be calculated as the amount by which the carrying value of the assets exceeds fair value. Any future increases in fair value would not result in an adjustment to the impairment loss that may be recorded in our consolidated financial statements. Our test of goodwill impairment includes assessing qualitative factors and the use of judgment in evaluating economic conditions, industry and market conditions, cost factors, and entity-specific events, as well as overall financial performance. Based on our analysis, no impairment loss of goodwill was recorded in 2017 and 2016 as the carrying amount of the reporting unit’s assets did not exceed the estimated fair value determined. Impairment of Long-Lived Assets Property, plant and equipment, purchased intangibles subject to amortization and patents and trademarks, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Assets to be disposed of would be separately presented in the consolidated balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and are no longer depreciated. The assets and liabilities of a disposal group classified as held-for-sale would be presented separately in the appropriate asset and liability sections of the consolidated balance sheet, if material. Fair Value of Financial Instruments The Company has adopted the framework for measuring fair value that establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and lowest priority to unobservable inputs (Level 3 measurements). The three levels of inputs that may be used to measure fair value are as follows: ● Level 1 ● Level 2 ● Level 3 Cash, accounts receivable, accounts payable and accrued expenses, amounts due to and from related parties and current portion of capital lease obligations and notes payable are reflected in the consolidated balance sheets at their estimated fair values primarily due to their short-term nature. As to long-term capital lease obligations and notes payable, estimated fair values are based on borrowing rates currently available to the Company for loans with similar terms and maturities. The Company classified its contingent acquisition consideration liability in connection with the acquisition of WEBA within the Level 3 category, as factors used to develop the estimated fair value are unobservable inputs that are not supported by market activity. At the time of the acquisition, the Company estimated the fair value of the contingent consideration liability, which consisted of revenue and net income based milestones, using assumptions including estimated revenues (based on internal budgets and long-range strategic plans), discount rates, probability of payment and projected payment dates. Any change in these assumptions could result in a significantly higher (lower) fair value measurement. The fair value of the contingent consideration was remeasured each reporting period. During the fourth quarter of 2017, the Company reversed $241,910 of the contingent consideration liability since the 2017 milestones were not met. There were no other changes to the estimated fair value of the contingent acquisition consideration liability during the year ended December 31, 2017. Deferred Financing Costs, Debt Discount and Detachable Debt-Related Warrants Costs incurred in connection with debt are deferred and recorded as a reduction to the debt balance in the accompanying consolidated balance sheets. The Company amortizes debt issuance costs over the expected term of the related debt using the effective interest method. Debt discounts relate to the relative fair value of warrants issued in conjunction with the debt and are also recorded as a reduction to the debt balance and amortized over the expected term of the debt to interest expense using the effective interest method. Net Loss per Share Calculation The basic net loss per common share is computed by dividing the net loss available to common shareholders by the weighted average number of common shares outstanding during a period. Diluted loss per common share is computed by dividing the net loss available to common shareholders by the weighted average number of common shares outstanding plus potentially dilutive securities. The Company’s potentially dilutive securities outstanding are not shown in a diluted net loss per share calculation because their effect in both 2017 and 2016 would be anti-dilutive. At December 31, 2017, these potentially dilutive securities included warrants to purchase 5,310,624 shares of Common Stock and stock options to purchase 3,387,621 shares of Common Stock for a total of 8,698,245 shares of Common Stock. At December 31, 2016, these potentially dilutive securities included warrants to purchase 13,922,387 shares of Common Stock and stock options to purchase 7,950,093 shares of Common Stock for a total of 21,872,480 shares of Common Stock. Income Taxes The Company accounts for its income taxes in accordance with Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 740, “Income Taxes,” which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. An allowance for the deferred tax asset is established if it is more likely than not that the asset will not be realized. Share-based Compensation All share-based payments to employees and non-employee directors, including grants of employee stock options, are expensed based on their estimated fair values at the grant date, in accordance with ASC 718. Compensation expense for share-based payments to employees and directors is recorded over the vesting period using the estimated fair value on the date of grant, as calculated by the Company using the Black-Scholes-Merton (“BSM”) option-pricing model or the Monte Carlo Simulation. For awards with only service conditions that have graded vesting schedules, compensation cost is recorded on a straight-line basis over the requisite service period for the entire award, unless vesting occurs earlier. For awards with market conditions, compensation cost is recorded on the accelerated attribution method over the derived service period. Non-employee share-based compensation is accounted for based on the fair value of the related stock or options, using the BSM, or the fair value of the goods or services on the measurement date, whichever is more readily determinable. Recently Issued Accounting Pronouncements There have been no recent accounting pronouncements or changes in accounting pronouncements that are of significance, or potential significance to the Company, except as discussed below. In May 2014, the FASB issued ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)," which is the new comprehensive revenue recognition standard that will supersede all existing revenue recognition guidance under U.S. GAAP. The standard's core principle is that a company will recognize revenue when it transfers promised goods or services to a customer in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU 2015-14, "Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date," which was issued in August 2015, revised the effective date for this ASU to annual and interim periods beginning on or after December 15, 2017, with early adoption permitted, but not earlier than the original effective date of annual and interim periods beginning on or after December 15, 2016, for public companies. Companies will have the option of using either a full retrospective approach or a modified approach to adopt the guidance in ASU 2014-09. The Company will adopt ASU 2014-09 effective in its first quarter of fiscal year 2018 utilizing the modified retrospective approach. In May 2014, the FASB and International Accounting Standards Board formed The Joint Transition Resource Group for Revenue Recognition ("TRG"), consisting of financial statement preparers, auditors and users, to seek feedback on potential issues related to the implementation of the new revenue standard. As a result of feedback from the TRG, the FASB issued additional guidance to provide clarification, implementation guidance and practical expedients to address some of the challenges of implementation. In March 2016, the FASB issued ASU 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)," which is an amendment on assessing whether an entity is a principal or an agent in a revenue transaction. This amendment addresses issues to clarify the principal versus agent assessment and lead to more consistent application. In April 2016, the FASB issued ASU 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing," which contains amendments to the new revenue recognition standard on identifying performance obligations and accounting for licenses of intellectual property. The amendments related to identifying performance obligations clarify when a promised good or service is separately identifiable and allows entities to disregard items that are immaterial in the context of a contract. The licensing implementation amendments clarify how an entity should evaluate the nature of its promise in granting a license of intellectual property, which will determine whether revenue is recognized over time or at a point in time. In May 2016, the FASB issued ASU 2016-12, "Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients," which provides clarity and implementation guidance on assessing collectibility, presentation of sales taxes, noncash consideration, and completed contracts and contract modifications at transition. The new standards have the same effective date and transition requirements as ASU 2014-09. The Company will adopt the new standard using the modified retrospective approach, under which the cumulative effect of initially applying the new guidance will be recognized as an adjustment to the opening balance of retained earnings in the first quarter of 2018. The Company does not anticipate any adjustments based on the nature of its business. In February 2016, the FASB issued ASU 2016-02, “Leases”, which requires the lease rights and obligations arising from lease contracts, including existing and new arrangements, to be recognized as assets and liabilities on the balance sheet. ASU 2016-02 is effective for reporting periods beginning after December 15, 2018 with early adoption permitted. While the Company is still evaluating ASU 2016-02, the Company expects the adoption of ASU 2016-02 will not have a material effect on the Company’s consolidated financial condition due to the recognition of the lease rights and obligations as assets and liabilities. Lessees must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The modified retrospective approach would not require any transition accounting for leases that expired before the earliest comparative period presented. Lessees may not apply a full retrospective transition approach. The Company has not yet selected a transition method and is currently assessing the impact of adoption of ASU 2016-02 will have on the consolidated financial statements. In August 2016, the FASB issued ASU 2016-18, “Statement of Cash Flows: Classification Restricted Cash”, which requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. ASU 2016-18 is effective for reporting periods beginning after December 15, 2017 with early adoption permitted. The Company expects the implementation of this standard to have an impact on the Company’s consolidated financial statements and related disclosures as the Company had restricted cash on its balance sheet of $6,642 as of December 31, 2017, and currently does not present the amount as a cash equivalent in its consolidated statements of cash flows. In January 2017, the FASB, issued ASU No. 2017-04, “Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment” which simplifies the accounting for goodwill impairment by eliminating Step 2 of the current goodwill impairment test. Goodwill impairment will now be the amount by which the reporting unit’s carrying value exceeds its fair value, limited to the carrying value of the goodwill. ASU 2017-04 is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted for any impairment tests performed after January 1, 2017. The Company has adopted the provisions in this ASU for its annual goodwill impairment test during 2017.

Accounts Receivable

Accounts Receivable	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Accounts Receivable	NOTE 3 – Accounts Receivable As of December 31, 2017 and 2016, the Company’s net accounts receivable were $1,546,367 and $1,096,713, respectively. The following table summarizes activity for the allowance for doubtful accounts for the years ended December 31, 2017 and 2016: 2017 2016 Beginning balance as of January 1, $ 80,207 $ 203,270 Bad debt expense 123,747 38,409 Charge offs, net 9,182 (161,472 ) Ending balance as of December 31, $ 213,136 $ 80,207

Inventories

Inventories	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Inventories	NOTE 4 – Inventories As of December 31, 2017 and 2016, the Company’s total inventories were as follows: December 31, 2017 2016 Raw materials $ 241,297 $ 221,088 Work in process 69,991 172,142 Finished goods 252,845 251,292 Total inventories $ 564,133 $ 644,522

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	NOTE 5 – Property, Plant and Equipment As of December 31, 2017 and 2016, the property, plant and equipment, net of accumulated depreciation, is as follows: December 31, 2017 2016 Machinery and equipment $ 4,782,257 $ 4,154,305 Leasehold improvements 275,973 126,598 Accumulated depreciation (1,335,615 ) (927,909 ) 3,722,615 3,352,994 Construction in process 175,335 304,845 Total property, plant and equipment $ 3,897,950 $ 3,657,839 Depreciation expense recorded during the years ended December 31, 2017 and 2016 was $508,655 and $273,162, respectively.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	NOTE 6 – Goodwill and Other Intangible Assets The components of goodwill and other intangible assets are as follows (See Note 10 for 2016 business combinations). Gross Balance at Net Balance at Net Balance at Estimated December 31, Accumulated December 31, Accumulated December 31, Useful Life 2016 Amortization 2016 Additions Amortization 2017 Finite live intangible assets: Customer list and tradename 5 years $ 987,500 $ (26,296 ) $ 961,204 $ - $ (226,046 ) $ 761,454 Non-compete agreements 5 years 1,199,000 (246,000 ) 953,000 - (485,800 ) 713,200 Intellectual property 10 years 880,000 - 880,000 - (88,000 ) 792,000 Total intangible assets $ 3,066,500 $ (272,296 ) $ 2,794,204 $ - $ (799,846 ) $ 2,266,654 Goodwill Indefinite $ 3,693,083 $ - $ 3,693,083 $ 129,500 $ - $ 3,822,583 We compute amortization using the straight-line method over the estimated useful lives of the intangible assets. The Company has no indefinite-lived intangible assets other than goodwill. Aggregate amortization expense included in general and administrative expenses for the years ended December 31, 2017 and 2016 totaled $527,550 and $85,329, respectively. The following table represents the total estimated amortization of intangible assets for future years: For the Year Ending December 31, Estimated Amortization Expense 2018 $ 478,154 2019 454,000 2020 454,000 2021 440,500 2022 88,000 Thereafter 352,000 $ 2,266,654

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 7 – Income Taxes As of December 31, 2017 and 2016, there was a provision (benefit) for income taxes of $14,921 and ($1,020,052), respectively. The amount as of December 31, 2017 includes the expected state income taxes for the states in which our subsidiaries operate. As of December 31, 2016, the $1,020,052 provision primarily consists of the income tax benefit, under purchase accounting, for the valuation allowance on one of the acquisitions we made in December 2016. There is no provision for federal income taxes because we have historically incurred operating losses and we maintain a full valuation allowance against our net deferred tax asset; however, there is a provision for state income taxes for states in which our subsidiaries operate. As of December 31, 2017 and 2016, the provision for state income taxes was $14,921 and $600, respectively. The provision (benefit) for income taxes is as follows for the years ended December 31, 2017 and 2016: Year Ended December 31, 2017 2016 Income tax expense (benefit) at statutory federal rate Current: Federal $ - $ (1,020,652 ) State 14,921 600 Total current 14,921 (1,020,052 ) Deferred: Federal - 1,573,163 State - 375,291 Change in valuation allowance - (1,948,454 ) Total deferred - - Provision (benefit) for income taxes $ 14,921 $ (1,020,052 ) The differences between our effective income tax rate and the U.S. federal income tax rate for the years ended December 31, 2017 and 2016 are: 2017 2016 Expected income tax provision at the federal statutory rate 34.0 % 34.0 % Loss on debt extinguishment 0.96 % - Change in contingent liability (1.59 )% - Impact of the change in the federal corporate rate (80.16 )% - Adjustment for forfeiture of non-qualified stock options (5.58 )% (27 )% Other (0.30 )% - Release of valuation allowance 52.42 % 32.0 % Total (0.25 )% 39.0 % Valuation allowance - (7 )% Effective tax rate (0.25 )% 32.0 % As of December 31, 2017 and 2016, the Company had net operating loss (NOL) carryforwards of approximately $34,603,000 and $31,373,000, respectively, adjusted for certain other non-deductible items available to reduce future taxable income, if any. The NOL carryforward begins to expire in 2027, and fully expires in 2037. Because management is unable to determine that it is more likely than not that the Company will realize the tax benefit related to the NOL carryforward, by having taxable income, a valuation allowance has been established as of December 31, 2017 and 2016 to reduce the tax benefit asset value to zero. The deferred tax assets, including a valuation allowance, are as follows at December 31: Year Ended December 31, 2017 2016 Deferred tax assets: Net operating loss carryforwards $ 8,997,000 $ 12,323,000 Stock compensation 243,000 635,000 Reserves and accruals 241,000 84,000 Deferred tax asset (DTA) 9,481,000 13,042,000 Basis difference in intangibles and fixed assets (603,000 ) (1,176,000 ) Deferred tax liability (DTL) (603,000 ) (1,176,000 ) Net operating loss 8,878,000 11,866,000 Valuation allowance (8,878,000 ) (11,866,000 ) Net current deferred tax assets $ - $ - The change in the valuation allowance for deferred tax assets for the years ended December 31, 2017 and 2016 was $2,988,000 and $810,000, respectively. In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not the deferred tax assets would not be realized as of December 31, 2017 and 2016, and recorded a full valuation allowance. Pursuant to Section 382 of the Internal Revenue Code of 1986, the annual utilization of a company's net operating loss carryforwards could be limited if the Company experiences a change in ownership of more than 50 percentage points within a three-year period. An ownership change occurs with respect to a corporation if it is a loss corporation on a testing date and, immediately after the close of the testing date, the percentage of stock of the corporation owned by one or more five-percent shareholders has increased by more than 50 percentage points over the lowest percentage of stock of such corporation owned by such shareholders at any time during the testing period. The Company has not performed an analysis to determine if any ownership changes have occurred that may limit the use of the Company’s loss carryforwards. The Company applies the provisions of ASC 740 related to accounting for uncertain tax positions and concluded there were no such positions associated with the Company requiring accrual of a liability. As of December 31, 2017, the Company has not accrued for any such positions. The Company is currently not under audit for federal or state tax purposes. The Company does not expect a significant change to occur within the next 12 months. In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvement to Employee Share - Based Payment Accounting”. The standard contains several amendments that simplifies the accounting for employee share-based payment transactions. The changes in the new standard eliminated the accounting for excess tax benefits to be recognized in additional paid-in capital and tax deficiencies recognized either in income tax provision or in additional paid-in capital. The Company's deferred tax assets as of December 31, 2017 did not include any excess tax benefits from employee stock option exercises, which are a component of the federal and state net operating loss carryforwards and on a go forward basis the excess tax benefits will be recognized as a component of income tax expense. On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (the "Act"). The Act amends the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and businesses. For businesses, the Act reduces the corporate tax rate from a maximum of 35% to a flat 21% rate. The rate reduction is effective on January 1, 2018. As a result of the rate reduction, the Company has reduced the deferred tax asset balance as of December 31, 2017 by $4.2 million. Due to the Company's full valuation allowance position, there was no net impact on the Company's income tax provision at December 31, 2017 as the reduction in the deferred tax asset balance was fully offset by a corresponding decrease in the valuation allowance. In conjunction with the Tax Act, the SEC staff issued Staff Accounting Bulletin No. 118 ("SAB 118") to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Act. The Company has recognized the provisional tax impacts related to the revaluation of deferred tax assets and liabilities at December 31, 2017. There was no net impact on the Company's consolidated financial statements for the year ended December 31, 2017 as the corresponding adjustment was made to the valuation allowance. The ultimate impact may differ from these provisional amounts, possibly materially, due to, among other things, additional analysis, changes in interpretations and assumptions the Company has made, additional regulatory guidance that may be issued, and actions the Company may take as a result of the Tax Act.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2017
Notes Payable [Abstract]
Notes Payable	NOTE 8 – Notes Payable Notes payable consist of the following: December 31, 2017 December 31, 2016 2017 Secured Note $ 104,990 $ - 2017 Unsecured Note 188,060 - 2016 Secured Notes 308,115 396,562 2016 5% Related Party Unsecured Notes - 1,000,000 2016 8% Related Party Unsecured Notes - 1,458,256 2016 WEBA Seller Notes 2,650,000 2,650,000 Total notes payable 3,251,165 5,504,818 Less current portion (297,534 ) (2,541,178 ) Long-term portion of notes payable $ 2,953,631 $ 2,963,640 2017 Secured Note In July 2017, the Company entered into a secured promissory note with PACCAR Financial (the “2017 Secured Note”). The 2017 Secured Note is collateralized by vehicles. The key terms of the 2017 Secured Note includes: (i) an original principal balance of $116,655, (ii) interest rate of 7.95%, and (iii) a term of 5 years. 2017 Unsecured Note In October 2017, the Company entered into an unsecured note with Bank Direct to finance its insurance premiums (the “2017 Unsecured Note”). The key terms of the 2017 Unsecured Note include: (i) an original principal balance of $242,866, (ii) an interest rate of 5.4%, and (iii) a term of ten months. If the Company should default on the loan, Bank Direct may cancel the Company’s underlying insurance and the Company would only owe any earned but unpaid premium. This would be a minimal amount as deposits and payments are paid in advance to reduce the lenders risk. 2016 Secured Notes In January and April 2016, the Company entered into secured promissory notes with Ascentium Capital. In July and September 2016, the Company entered into secured promissory notes with PACCAR Financial. In November 2016, the Company entered into secured promissory notes with MHC Financial Services, Inc. (collectively, the “2016 Secured Notes”). The key terms of the 2016 Secured Notes include: (i) an aggregate original principal balance of $437,000, (ii) interest rates ranging from 4.0% to 9.0%, and (iii) terms of 4-5 years. The 2016 Secured Notes are collateralized by vehicles and equipment. 2016 Related Party Unsecured Notes 5% Notes Issuance On December 27, 2016, the Company entered into a subscription agreement (the “5% Notes Subscription Agreement”) by and between the Company and various funds managed by Wynnefield Capital. Pursuant to the 5% Notes Subscription Agreement, the Company offered and issued $1,000,000 in principal amount of 5% Senior Unsecured Promissory Notes (the “5% Notes”). The Company received $1,000,000 in gross proceeds from the offering. The 5% Notes were scheduled to mature on May 31, 2017 (the “5% Note Maturity Date”). The 5% Notes bore interest at a rate of 5% per annum due on the 5% Note Maturity Date or as otherwise specified by the 5% Notes. On April 17, 2017, the Company repaid the 5% Notes in full. 8% Notes Issuance On December 27, 2016, the Company entered into subscription agreements (the “8% Notes Subscription Agreements”) by and between the Company and certain accredited investors. Pursuant to the 8% Notes Subscription Agreements, the Company offered and issued: (i) $1,810,000 in principal amount of 8% Senior Unsecured Promissory Notes (the “8% Notes”); and (ii) warrants (the “Warrants”) to purchase up to 5,656,250 shares of Common Stock. The Company received $1,810,000 in gross proceeds from the offering of which $1,760,000 was received in 2016 and $50,000 was accrued as an other current asset at December 31, 2016 and received in 2017. The 8% Notes were scheduled to mature on December 27, 2017 (the “8% Note Maturity Date”). The 8% Notes bore interest at a rate of 8% per annum due on the 8% Note Maturity Date or as otherwise specified by the 8% Note. The Company also incurred $26,872 of issuance costs, which were recorded as a debt discount and were amortized as interest expense through the 8% Note Maturity Date. The Warrants are exercisable for an aggregate of 5,656,250 shares of Common Stock, beginning on December 27, 2016, and will be exercisable for a period of three years. The exercise price with respect to the Warrants is $0.08 per share. The exercise price and the amount of shares of Common Stock issuable upon exercise of the Warrants are subject to adjustment upon certain events, such as stock splits, combinations, dividends, distributions, reclassifications, mergers or other similar issuances. On August 4, 2017, the Company redeemed $1,550,000 of the 8% Notes through the issuance of Common Stock through the rights offering that closed on August 4, 2017. On August 10, 2017, the Company repaid the remaining $260,000 of 8% Notes through a conversion of debt and the issuance of Common Stock and a cash repayment. The Company allocated the proceeds received to the 8% Notes and the Warrants on a relative fair value basis at the time of issuance. The estimated fair value of the Warrants was computed using the BSM with the following assumptions: 3 year expected term; volatility of 110.09% and a risk-free rate of 1.58%. The total debt discount was amortized over the life of the 8% Notes to interest expense. Amortization expense during 2017 was $205,180. On the date the debt was converted into common stock or repaid, the remaining unamortized debt discount was expensed and recorded as a loss on debt extinguishment. The Company recorded $146,564 of loss on debt extinguishment during the year ended December 31, 2017. WEBA Seller Notes In connection with the WEBA acquisition (see Note 10), the Company issued $2.65 million in 8% promissory notes (“Seller Notes”). The Seller Notes mature on December 27, 2021. The Seller Notes bear interest at a rate of 8% per annum payable on a quarterly basis in arrears. The Seller Notes contain standard default provisions, including: (i) failure to repay the Seller Note when it is due at maturity; (ii) failure to pay any interest payment when due; (iii) failure to deliver financial statements on time; and (iv) other standard events of default.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Stockholders' Equity	NOTE 9 – Stockholders’ Equity Preferred Stock The Company’s articles of incorporation authorize the Company to issue up to 40,000,000 shares of preferred stock, par value $0.0001 per share, having preferences to be determined by the Board of Directors of the Company for dividends and liquidation of the Company’s assets. Of the 40,000,000 shares of preferred stock the Company is authorized to issue by its articles of incorporation, the Board of Directors has designated up to 3,000,000 shares as Series AA Preferred Stock. As of December 31, 2017 and 2016, the Company had no shares of preferred stock outstanding. Common Stock As of December 31, 2017, the Company has 165,288,061 shares of common stock, par value $0.0001, outstanding. The Company’s articles of incorporation authorize the Company to issue up to 300,000,000 shares of common stock. The holders are entitled to one vote for each share on matters submitted to a vote to shareholders, and to share pro rata in all dividends payable on common stock after payment of dividends on any shares of preferred stock having preference in payment of dividends. During the year ended December 31, 2017, the Company issued the following shares of common stock in connection with financing activities: On August 10, 2017, the Company announced the closing of its rights offering, which expired on August 4, 2017, and raised aggregate gross proceeds of approximately $2.29 million, including $670,000 in cash and $1.6 million in conversion of previously issued 8% notes payable and accrued interest (see Note 8), from the sale of 28.6 million shares of common stock at a price of $0.08 per share. The Company had approximately $0.1 million of costs associated with the offering netted against the cash proceeds. The rights offering was made pursuant to a registration statement on Form S-1 (No. 333-215941) and prospectus on file with the SEC. The Company used the net proceeds for general working capital purposes. The Company also extinguished the remaining 8% promissory notes issued in December 2016 through the conversion of indebtedness into shares of its common stock at a per share price of $0.08 and cash repayment. The Company issued 2,754,500 shares for the conversion of a total of $220,360 in principal and accrued interest and repaid the remaining balance in cash in the full amount of $52,467 of principal and accrued interest. As a result of these transactions, the previously issued 8% notes payable have been extinguished in full. Equity Incentive Program On December 18, 2014, the Company’s Board of Directors approved an Equity Incentive Program (the “Equity Incentive Program”), whereby the Company’s employees could elect to receive equity in lieu of cash for all or part of their salary compensation. During the year ended December 31, 2017, the Company issued the following shares of common stock for compensation: During the year ended December 31, 2017, the Company issued an aggregate of 730,126 shares of common stock to employees of the Company pursuant to the Company’s Equity Incentive Program at prices ranging from $0.08 to $0.12. During the year ended December 31, 2017, the Company issued an aggregate of 2,634,984 shares of common stock to directors of the Company pursuant to the Company’s Fiscal Year 2017 Director Compensation Plan at prices ranging from $0.077 to $0.12. On February 13, 2017, the Company issued an aggregate of 160,000 shares of common stock to two employees of the Company as compensation at a price of $0.125 per share. During the year ended December 31, 2017, the Company issued the following shares of common stock in connection with the exercise of warrants: On May 11, 2017, the Company issued an aggregate of 3,437,500 shares to accredited investors in connection with the exercise of warrants at an exercise price of $0.08 per share. On August 10, 2017, the Company issued an aggregate of 781,250 shares to accredited investors in connection with the exercise of warrants at an exercise price of $0.08 per share. The following table summarizes the number of shares of Common Stock issued by the Company for cash, conversion of notes payable, for share-based compensation and upon the exercise of warrants for the year ended December 31, 2017: Number of Shares of Common Stock Issued Value Shares of Common Stock for cash and conversions of notes payable, net of offering costs 28,633,512 $ 2,166,522 Share-based compensation 3,525,110 $ 335,144 Exercise of warrants 4,218,750 $ 337,500 For the year ended December 31, 2016, the Company issued the following shares of Common Stock: Number of Shares of Common Stock Issued Value Shares of Common Stock for cash, net of offering costs 37,475,620 $ 2,936,792 Share-based compensation 10,583,157 $ 423,783 Performance and/or market based stock awards In January 2015, the Board of Directors approved the issuance of 940,595 restricted shares of Common Stock of the Company. These shares will be issued to the then members of the Board of Directors upon vesting, which will be when the market price of the Company’s Common Stock trades at or above $2 for a specified period. The initial value of the restricted stock grant was approximately $38,000, as adjusted for forfeitures resulting from directors who have resigned, which will be amortized over the estimated service period. The Company recorded an expense of $15,871 and $30,793 from the amortization of the unvested restricted shares for the years ended December 31, 2017 and 2016, respectively. The shares were valued using a Monte Carlo Simulation with a six-year life, 88.0% volatility and a risk-free interest rate of 1.79%. In February 2016, the Board of Directors approved the issuance of 3,301,358 restricted shares of Common Stock of the Company. These shares will be issued to the then President (1,100,453 shares) and Chief Financial Officer (2,200,905 shares) upon vesting, which will be according to the following terms: - 20% when the market price of the Company’s Common Stock trades at or above $0.30 for a specified period. - 30% when the market price of the Company’s Common Stock trades at or above $0.40 for a specified period. - 30% when the market price of the Company’s Common Stock trades at or above $0.50 for a specified period. - 20% when the market price of the Company’s Common Stock trades at or above $0.60 for a specified period. The initial value of the restricted stock grant was approximately $198,000, which was amortized over the estimated service period. The Company recorded an expense of $23,658 and $22,409 from the amortization of the unvested restricted shares for the years ended December 31, 2017 and 2016, respectively. The shares were valued using a Monte Carlo Simulation with a six-year life, 91.0% volatility and a risk-free interest rate of 1.34%. In December 2016, in conjunction with the resignation of the President, the Board of Directors modified the terms of the President’s award of 1,100,453 shares to provide for an expiration date of December 2017. The Company revalued this award based on the new terms and determined the value of the award was approximately $18,000, which was being amortized over the estimated service period. In January 2016, the Board of Directors approved the issuance of 6,281,250 restricted shares of Common Stock of the Company. These shares were issued to the then members of the Board of Directors upon vesting, which occurred when the market price of the Company’s Common Stock traded at or above $0.12 for a specified period or when the Company had positive EBITDA (a non GAAP measure) for one quarter in 2016. These shares were issued to the then members of the Board of Directors on June 13, 2016, when the market price of the Company’s Common Stock traded at or above $0.12 for a 30-day volume weighted average price. The initial value of the restricted stock grant was $509,000, which has been amortized over the estimated performance period. The Company recorded the entire value as expense from the amortization of the restricted shares for the year ended December 31, 2016. The shares were valued using a Monte Carlo Simulation with a one-year life, 106.0% volatility and a risk free interest rate of 0.65%. In May 2016, the Board of Directors approved the issuance of 1,100,453 restricted shares of Common Stock of the Company. These shares were to be issued to the then Chief Executive Officer upon vesting, which was to be according to the following terms: - 20% when the market price of the Company’s Common Stock trades at or above $0.30 for a specified period. - 30% when the market price of the Company’s Common Stock trades at or above $0.40 for a specified period. - 30% when the market price of the Company’s Common Stock trades at or above $0.50 for a specified period. - 20% when the market price of the Company’s Common Stock trades at or above $0.60 for a specified period. The initial value of the restricted stock grant was approximately $94,000, which was to be amortized over the estimated service period. In December 2016, the then Chief Executive Officer resigned from the Company; therefore, any recognized expense was reversed and the expense recognized by the Company during the year ended December 31, 2016 was $0. In December 2016, the Board of Directors modified the terms of this award in conjunction with the resignation of the then Chief Executive Officer to provide for an expiration date of December 2017. The Company revalued this award based on the new terms and determined the value of the award was approximately $18,000, which was being amortized over the estimated service period. In September 2016, the Board of Directors approved the issuance of 1,650,680 restricted shares of Common Stock of the Company. These shares will be issued to the Vice President of Sales and Marketing upon vesting, which will be according to the following terms: - 20% when the market price of the Company’s Common Stock trades at or above $0.30 for a specified period. - 30% when the market price of the Company’s Common Stock trades at or above $0.40 for a specified period. - 30% when the market price of the Company’s Common Stock trades at or above $0.50 for a specified period. - 20% when the market price of the Company’s Common Stock trades at or above $0.60 for a specified period. The initial value of the restricted stock grant was approximately $141,000, which was being amortized over the estimated service period. Upon the termination of the then Vice President of Sales and Marketing on April 28, 2017, this grant was terminated and the Company reversed all previous expense and is no longer recording expense related to this award. The Company recorded income of $14,802 from the reversal of previous amortization of the unvested restricted shares for the year ended December 31, 2017. The shares were valued using a Monte Carlo Simulation with a 6-year life, 92.0% volatility and a risk-free interest rate of 1.35%. In December 2016, the Board of Directors approved the issuance of 6,790,000 restricted shares of Common Stock of the Company. These shares will be issued to members of the Board of Directors and certain executives and employees upon vesting, which will occur when the price per share of the Company’s Common Stock, based upon a 30-trading day volume weighted average price (“VWAP”), is equal to at least $0.20 per share. The initial value of the restricted stock grant was approximately $464,000, which is being amortized over the estimated service period. The Company recorded an expense of $91,087 and $5,967 from the amortization of the unvested restricted shares for the years ended December 31, 2017 and 2016, respectively. The shares were valued using a Monte Carlo Simulation with a 6-year life, 98.0% volatility and a risk free interest rate of 2.00%. In June 2017, the Board of Directors approved the issuance of 1,000,000 restricted shares of Common Stock of the Company. The initial value of the restricted stock grant was $72,099, which is being amortized over the estimated service period. These shares will be issued to certain executives upon the Company meeting the following bench marks: 50% will vest when the price per share of the Company’s Common Stock, based upon a 30-trading day VWAP, is equal to at least $0.20 per share and 50% will vest when the price per share of the Company’s Common Stock, based upon a 30-trading day VWAP, is equal to at least $0.35 per share. The expense for the year ended December 31, 2017 was $7,671. Throughout the year ended December 31, 2017, the Board of Directors approved the issuance of 2,200,000 restricted shares of Common Stock of the Company. The initial value of the restricted stock grant was $150,258, which is being amortized over the estimated service period. These shares will be issued to certain executives and employees upon vesting, which will occur when the price per share of the Company’s Common Stock, measured and approved based upon a 30-day trading VWAP, is equal to at least $0.20 per share. The expense for the year ended December 31, 2017 was $18,177. On December 29, 2017, the Board of Directors approved the issuance of 2,100,000 restricted shares of Common Stock of the Company. These shares will be issued to certain executives upon vesting: 50% of the grant upon the Company reporting its first quarter positive Adjusted EBITDA (as presented by the Company) and 50% of the grant upon the Company reporting its first quarter positive Net Income (GAAP). The value of the shares of $0.05 per share was based on the fair market value of the Company’s Common Stock on the date of the issuance was approved. The Company will expense the value of the shares when it determines it is probable the performance targets will be achieved. There was no expense recorded during the year ended December 31, 2017. A summary of the Company's restricted stock awards (including shares approved but not issued) is presented below: Number of Shares Weighted- Average Grant-Date Fair Value per Share Unvested at January 1, 2017 12,691,084 $ 0.08 Restricted stock granted 5,300,000 0.04 Restricted stock vested — — Restricted stock forfeited (4,211,586 ) 0.05 Unvested at December 31, 2017 13,779,498 $ 0.08 Options and Warrants During the year ended December 31, 2017, the Company issued 4,218,750 shares of common stock in connection with the exercise of stock warrants at an exercise price of $0.08 per share for total proceeds of $337,500. During the year ended December 31, 2016, the Company did not have any exercises of stock warrants. (See Note 11 for additional information about stock options and warrants).

Business Combinations and Asset

Business Combinations and Asset Acquisition	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Business Combinations and Asset Acquisition	NOTE 10 – Business Combinations and Asset Acquisition Brian’s On-Site Recycling Effective June 26, 2016, the Company entered into an Asset Purchase Agreement with Brian’s On-Site Recycling, Inc., a Florida corporation (“BOSR”), and Brian Fidalgo, principal of BOSR (the “BOSR Principal”) and Former General Manager of our Florida processing center, pursuant to which the Company acquired certain assets of BOSR, primarily equipment and customer relationships for aggregate consideration of $200,000, of which $100,000 is subject to an earn out provision. The period of the earn out is expected to be over one year. Per the terms of the Asset Purchase Agreement, the Company placed $100,000 in an escrow account related to the earn out, which has been reflected as restricted cash in the accompanying consolidated balance sheets at December 31, 2017 and 2016. This acquisition expanded the Company’s customer base in Florida. We accounted for the acquisition of BOSR as required under applicable accounting guidance. Tangible assets acquired were recorded at fair value. Identifiable intangible assets that we acquired are recognized separately if they arise from contractual or other legal rights or if they are separable, and are recorded at fair value. Goodwill is recorded as the excess of the consideration transferred over the fair value of the net identifiable assets acquired. The allocation of the purchase price is as follows: Fixed assets – equipment $ 15,000 Intangibles: Customer list 82,000 Non compete agreement 32,000 Other intangibles, including tradename 21,000 Goodwill 50,000 Total $ 200,000 The Company is amortizing the intangibles (excluding goodwill) over an estimated useful life of five years. The acquisition was not considered to be significant. The Company has included the financial results of the BOSR acquisition in its consolidated financial statements from the acquisition date and the results from BOSR were not material to the Company’s consolidated financial statements. WEBA On December 27, 2016, the Company entered into a Stock Purchase Agreement (“WEBA SPA”) with WEBA, a privately-owned company that develops, manufactures and markets additive packages for the antifreeze/coolant, gas patch coolants and heat transfer industries. Pursuant to the WEBA SPA, the Company acquired all of the WEBA shares from the WEBA sellers for $150,000 in cash and $2.65 million in 8% Promissory Notes (see Note 8). In addition, the WEBA sellers may be entitled to receive earn-out payments of up to an aggregate of $2,500,000 for calendar years 2017, 2018, and 2019 based upon terms set forth in the WEBA SPA. The Company also issued 5,625,000 shares as repayment of $450,000 of notes payable due to the WEBA sellers. The fair market value of the shares was $0.10 on the date of issuance. Following the WEBA acquisition, WEBA became a wholly owned subsidiary of the Company. We accounted for the acquisition of WEBA as required under applicable accounting guidance. Tangible assets acquired are recorded at fair value. Identifiable intangible assets that we acquired are recognized separately if they arise from contractual or other legal rights or if they are separable and are recorded at fair value. Goodwill is recorded as the excess of the consideration transferred over the fair value of the net identifiable assets acquired. The earn-out payments liability was recorded at its estimated fair value of $1,745,023. During the year ended December 31, 2017, the Company decreased the contingent liability amount related to the cash payment and recognized a credit to operating expenses of $241,910 due to the fiscal 2017 revenue and earnings milestones not being met. Contingent acquisition consideration was $1,509,755 and $1,821,575 at December 31, 2017 and 2016, respectively. Although management estimates that certain of the contingent consideration will be paid, it has applied a discount rate to the contingent consideration amounts in determining fair value to represent the risk of these payments not being made. The total acquisition date fair value of the consideration transferred and to be transferred is estimated at approximately $5.1 million, as follows: Cash payment to the WEBA Sellers at closing $ 150,000 Common stock issuance to the WEBA Sellers 562,500 Promissory notes to the WEBA Sellers 2,650,000 Contingent cash consideration to the WEBA Sellers 1,745,023 Total acquisition date fair value $ 5,107,523 Allocation of Consideration Transferred The identifiable assets acquired and liabilities assumed were recognized and measured as of the acquisition date based on their estimated fair values as of December 27, 2016, the acquisition date of WEBA. The excess of the acquisition date fair value of consideration transferred over the estimated fair value of the net tangible assets and intangible assets acquired was recorded as goodwill. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date. Cash $ 172,950 Accounts receivable 342,151 Loan receivable from RS&T 500,000 Property and equipment 8,720 Customer list 470,000 Intellectual property 880,000 Trade name 390,000 Non compete agreement 835,000 Total identifiable assets acquired 3,598,821 Accounts payable and accrued expenses 190,527 Deferred tax liability 1,030,000 Total liabilities assumed 1,220,527 Total identifiable assets less liabilities assumed 2,378,294 Goodwill 2,729,229 Net assets acquired $ 5,107,523 The Company is amortizing the intangibles (excluding goodwill) over an estimated useful life of five to ten years. The Company will evaluate the fair value of the earn-out liability on a periodic basis and adjust the balance, with an offsetting adjustment to the income statement, as needed. The acquisition was considered to be significant. The Company has included the financial results of the WEBA acquisition in its consolidated financial statements from the acquisition date and the results from WEBA were not material to the Company’s consolidated financial statements for the year ended December 31, 2016. Pro Forma Financial Information The following table presents the Company’s unaudited pro forma results (including WEBA) for the year ended December 31, 2016 as though the companies had been combined as of the beginning of the year ended December 31, 2016. The pro forma information is presented for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of the year ended December 31, 2016, nor is it indicative of results of operations which may occur in the future. The unaudited pro forma results presented include amortization charges for intangible assets and eliminations of intercompany transactions. For the Year Ended December 31, 2016 Total revenues $ 7,683,545 Net loss $ (2,667,016 ) The Company did not incur material acquisition expenses related to the WEBA acquisition. RS&T On December 27, 2016 the Company purchased RS&T, a privately-owned company involved in the development and commercialization of glycol recovery technology. Pursuant to the Stock Purchase Agreement (“RS&T SPA”) the Company acquired 96.9% of the RS&T shares of common stock from the RS&T seller for $360 in cash consideration. In the first quarter of fiscal year 2017, the Company acquired an additional 2.9% of RS&T. The RS&T SPA provided that the Company would infuse the capital necessary to enable RS&T to exercise its contractual right to acquire the Dow Assets (see below). Following the RS&T acquisition, RS&T became a majority owned subsidiary of the Company. We accounted for the acquisition of RS&T as required under applicable accounting guidance. RS&T had no ongoing operations or significant assets or liabilities. Tangible assets acquired are recorded at fair value. Identifiable intangible assets that we acquired are recognized separately if they arise from contractual or other legal rights or if they are separable, and are recorded at fair value. Goodwill is recorded as the excess of the consideration transferred over the fair value of the net identifiable assets acquired. The acquisition was not considered to be significant. The Company has included the financial results of the RS&T acquisition in its consolidated financial statements from the acquisition date and the results from RS&T were not material to the Company’s consolidated financial statements. The allocation of the purchase price is as follows: Cash $ 4,104 Fixed assets 21,369 Deposit 862,500 Accounts payable (103,672 ) Loan from WEBA (500,000 ) Loan from GlyEco (362,500 ) Goodwill 78,559 Total $ 360 DOW Asset Acquisition On December 28, 2016, the Company purchased the Dow Assets through its 96.9% owned subsidiary RS&T, pursuant to an amended and restated asset transfer agreement (the “UCC Asset Transfer Agreement”), by and between RS&T and UCC, dated August 23, 2016, and as amended on December 1, 2016 (the “UCC Acquisition”). Pursuant to the UCC Asset Transfer Agreement, RS&T acquired the Dow Assets for a purchase price of $1,725,000. In connection with the purchase of the Dow Assets, the Company also purchased inventory of approximately $422,000. The Dow Assets are located at the Dow Institute Site in Institute, West Virginia, which produce virgin quality glycol for sale to industrial customers worldwide. The facility currently produces antifreeze and industrial grade ethylene glycol. The facility includes five distillation columns, three wiped-film evaporators, heat exchangers, processing and storage tanks, and other processing equipment. The facility’s tanks include feedstock storage capacity of several million gallons and finished goods storage capacity of several million gallons. The plant is equipped with rail and truck unloading/loading facilities, and on-site barge loading/unloading facilities. The Company treated the acquisition of the Dow Assets as an asset purchase. In determining that the acquisition of the Dow Assets is an asset purchase, we considered, among other factors, (1) the Dow Assets were part of a larger group of assets and as such we are unable to determine all historical revenues and certain expenses associated with the Dow Assets, (2) we plan to change the nature of the revenue-generating activities post acquisition and (3) we expect certain attributes related to the Dow Assets to change post acquisition, including, market distribution system, sales force, customer base, and trade names.

Options and Warrants

Options and Warrants	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Options and Warrants	NOTE 11 – Options and Warrants The following are details related to options issued by the Company: Weighted Weighted Avg. Remaining Options for Average Contractual Aggregate Shares Exercise Price Life (yrs) Intrinsic Value Outstanding as of January 1, 2017 7,950,093 $ 0.69 6 Granted - - - Exercised - - - Forfeited - - - Expired (4,562,472 ) 0.66 - Outstanding as of December 31, 2017 3,387,621 $ 0.73 5 $ - Options exercisable as of December 31, 2017 3,387,621 $ 0.73 5 $ - We account for all stock-based payment awards made to employees and directors based on estimated fair values. We estimate the fair value of share-based payment awards on the date of grant using an option-pricing model and the value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service period. We use the BSM option-pricing model as our method of valuation. The fair value is amortized on a straight-line basis over the requisite service periods of the awards, which is generally the vesting period. The fair value of share-based payment awards on the date of grant as determined by the BSM model is affected by our stock price as well as other assumptions. These assumptions include, but are not limited to: • Expected term is generally determined using weighted average of the contractual term and vesting period of the award; • Expected volatility of award grants made under the Company’s plans is measured using the historical daily changes in the market price of similar industry indices selected by us as representative, which are publicly traded, over the expected term of the award, due to our limited trading history for awards granted through June 30, 2014. Thereafter, we began using our own trading history as we deemed there to be sufficient history at that point in time; • Risk-free interest rate is equivalent to the implied yield on zero-coupon U.S. Treasury bonds with a remaining maturity equal to the expected term of the awards; and, • Forfeitures are based on the history of cancellations of awards granted by the Company and management’s analysis of potential forfeitures. There were no options granted during the year ended December 31, 2017. The estimated value of employee stock options granted during the year ended December 31, 2016 was determined using the BSM option pricing model with the following assumptions: Year ended December 31, 2016 Expected volatility 100 % Risk-free interest rate 1.90 % Expected dividends 0.00 % Expected term in years 3 – 5 At December 31, 2017, there is no amount of unearned stock-based compensation currently estimated to be expensed over future years related to unvested common stock options. Future stock-based compensation expense and unearned stock-based compensation will increase to the extent that the Company grants additional common stock options or other stock-based awards. The following are details related to warrants issued by the Company: Weighted Warrants for Average Shares Exercise Price Outstanding as of January 1, 2017 13,922,387 $ 0.61 Granted - $ - Exercised (4,218,750 ) $ 0.07 Forfeited - $ - Cancelled - $ - Expired (4,393,013 ) $ 0.88 Outstanding and exercisable as of December 31, 2017 5,310,624 $ 0.80 The Company recorded expense of $7,500 and $64,552 for vesting of outstanding options and warrants during the years ended December 31, 2017 and 2016, respectively. As of December 31, 2017, the Company had 846,770 shares of common stock reserved for future issuance under the Company’s stock plans. There were no warrants granted during the year ended December 31, 2017. The weighted-average estimated fair value of warrants granted during the year ended December 31, 2016 was estimated using the BSM option pricing model with the following assumptions: Year Ended December 31, 2016 Expected volatility 110.1 % Risk-free interest rate 1.58 % Expected dividends 0.00 % Expected term in years 3

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 12 – Related Party Transactions Former Vice President of U.S. Operations The former Vice President of U.S. Operations is the sole owner of BKB Holdings, LLC, which is the landlord of the property where GlyEco Acquisition Corp #5’s processing and distribution center is located. The Vice President of U.S. Operations also is the sole owner of Renew Resources, LLC, which provides services to the Company as a vendor. 2017 2016 Beginning Balance as of January 1, $ 5,123 $ 5,972 Monies owed to related party for services performed 126,059 98,196 Monies paid (131,182 ) (99,045 ) Ending Balance as of December 31 $ - $ 5,123 5% Notes On December 27, 2016, we entered into debt agreements for an aggregate principal amount of $1,000,000 from the offering and issuance of 5% Notes to Wynnefield Partners I, Wynnefield Partners and Wynnefield Offshore, all of which are under the management of Wynnefield Capital, Inc (“Wynnefield Capital”), an affiliate of the Company. The Company’s Chairman of the Board, Dwight Mamanteo, is a portfolio manager of Wynnefield Capital. (See Note 8 for additional information). 8% Notes On December 27, 2016, we entered into debt agreements for an aggregate principal amount of $1,810,000 from the offering and issuance of 8% Notes and warrants to purchase up to 5,656,250 shares of our common stock. The 8% Notes and warrants were sold to Dwight Mamanteo, our Chairman of the Board, Charles F. Trapp and Scott Nussbaum, members of the Board, Ian Rhodes, our Chief Executive Officer, Wynnefield Capital, an affiliate of the Company, and certain family members of Mr. Mamanteo and of Mr. Nussbaum. (See Note 8 for additional information).

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 13 – Commitments and Contingencies Rental Agreements During the years ended December 31, 2017 and 2016, the Company leased office and warehouse space on a monthly basis under written rental agreements. The terms of these agreements range from several months to five years. The 2017 monthly rental payments ranged from $818 to $4,600. For the years ended December 31, 2017 and 2016, the Company’s rent expense was $459,619 and $291,867, respectively. Future minimum lease payments due are as follows: Year Ended December 31, 2018 $ 316,637 2019 304,147 2020 295,986 2021 258,531 2022 103,114 Thereafter 236,326 Total minimum lease payments $ 1,514,741 Litigation The Company may be party to legal proceedings in the ordinary course of business from time to time. Litigation is subject to inherent uncertainties, and an adverse result in a legal proceeding could arise that may harm our business. Below is an overview of a pending legal proceeding in which an adverse result could have a material adverse effect on our business and results of operations. On December 27, 2017, PSP Falcon Industries, LLC (“PSP Falcon”) filed a civil action against the Company in the Ocean County Superior Court located in Toms River, New Jersey. The civil action relates to an outstanding balance alleged to be due to PSP Falcon from the Company in an amount of $530,633 related to certain construction expenses. The Company believes it has paid PSP Falcon in full for the services rendered and therefore that no outstanding balance remains due. Accordingly, the Company plans to vigorously defend itself from this claim. Environmental Matters We are subject to federal, state, and local laws, regulations and ordinances relating to the protection of the environment, including those governing discharges to air and water, handling and disposal practices for solid and hazardous wastes, and occupational health and safety. It is management’s opinion that the Company is not currently exposed to significant environmental remediation liabilities or asset retirement obligations. However, if a release of hazardous substances occurs, or is found on one of our properties from prior activity, we may be subject to liability arising out of such conditions and the amount of such liability could be material. The Company accrues for potential environmental liabilities in a manner consistent with GAAP; that is, when it is probable a liability has been incurred and the amount of the liability is reasonably estimable. The Company reviews the status of its environmental sites on a yearly basis and adjusts its reserves accordingly. Such potential liabilities accrued by the Company do not take into consideration possible recoveries of future insurance proceeds. The Company maintains insurance coverage for unintentional acts that result in environmental remediation liabilities up to $1 million per occurrence; $2 million in the aggregate, with an umbrella liability policy that doubles the coverage. These policies do, however, take into account the likely share other parties will bear at remediation sites. It would be difficult to estimate the Company’s ultimate level of liability due to the number of other parties that may be involved, the complexity of determining the relative liability among those parties, the uncertainty as to the nature and scope of the investigations and remediation to be conducted, the uncertainty in the application of law and risk assessment, the various choices and costs associated with diverse technologies that may be used in corrective actions at the sites, and the often quite lengthy periods over which eventual remediation may occur. The Company does not currently believe that any claims, penalties or costs in connection with known environmental matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. In December 2016, the Company completed the acquisition of certain glycol distillation assets from Union Carbide Corporation in Institute, West Virginia. In order to comply with West Virginia regulations enacted in 2017, the Company has elected to accrue $780,000 for tank remediation. The amount of the accrual is based on various assumptions and estimates and will be periodically reevaluated in light of a variety of future events and contingencies.

Concentration of Credit Risk

Concentration of Credit Risk	12 Months Ended
	Dec. 31, 2017
Risks and Uncertainties [Abstract]
Concentration of Credit Risk	NOTE 14 – Concentration of Credit Risk Credit risk represents the accounting loss that would be recognized at the reporting date if counter parties failed completely to perform as contracted. Concentrations of credit risk that arise from financial instruments exist for groups of customers when they have similar economic characteristics that would cause their ability to meet contractual obligations to be similarly affected by changes in economic or other conditions described below. • Cash – Financial instruments that subject the Company to credit risk are cash balances maintained in excess of federal depository insurance limits. At December 31, 2017 and 2016, the Company had $0 in cash which was not guaranteed by the Federal Deposit Insurance Corporation. To date, the Company has not experienced any losses in such accounts and believes the exposure is minimal. • Major customers and accounts receivable – Major customers represent any customer that accounts for more than 10% of revenues for the year. During the years ended December 31, 2017 and 2016, the Company had one customer that accounted for 15% and 33%, respectively, of revenues and two customers whose accounts receivable balance (unsecured) accounted for 29% and 36%, respectively, of accounts receivable at December 31, 2017 and 2016.

Segments

Segments	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segments	NOTE 15 – Segments Prior to our acquisitions of WEBA, RS&T and the Dow Assets in December 2016, the Company operated in only one business segment, the Consumer segment. Effective as of January 1, 2017, GlyEco conducts its operation in two business segments: the Consumer segment and the Industrial segment. The Consumer segment’s principal business activity is the production and distribution of ASTM grade glycol products, specifically automotive antifreeze and specialty-blended antifreeze, for sale into the automotive and industrial end markets. The Consumer segment operates a full lifecycle business, picking up waste antifreeze and producing finished antifreeze from both recycled and virgin glycol sources. We operate six processing and distribution centers located in the eastern region of the United States. The production capacity of the Consumer segment is approximately 90,000 gallons per month of ready to use (50/50) antifreeze. Operations in our Industrial segment are conducted through WEBA and RS&T, two of our subsidiaries. WEBA develops, manufactures and markets additive packages for the antifreeze/coolant, gas patch coolant and heat transfer industries throughout North America. RS&T operates a glycol re-distillation plant in West Virginia that produces virgin quality glycol for sale to industrial customers worldwide. The production capacity of the RS&T facility is approximately 1.5 million gallons per month of concentrated ethylene glycol. The RS&T facility current produces antifreeze and industrial grade ethylene glycol. The Company uses loss before provision for income taxes as its measure of profit/loss for segment reporting purposes. Loss before provision for income taxes by operating segment includes all operating items relating to the businesses, including inter segment transactions. Items that primarily relate to the Company as a whole are assigned to Corporate. Inter segment eliminations present the adjustments for inter segment transactions to reconcile segment information to the Company’s consolidated financial statements. Segment information, and the reconciliation to the Company’s consolidated financial statements for the year ended December 31, 2017, is presented below: Consumer Industrial Inter Segment Eliminations Corporate Total Sales, net $ 6,265,779 6,966,746 (1,159,839 ) - 12,072,686 Cost of goods sold 5,522,832 6,081,580 (1,159,839 ) - 10,444,573 Gross profit 742,947 885,166 - - 1,628,113 Total operating expenses 2,516,386 2,095,483 - 1,351,865 5,963,734 Loss from operations (1,773,439 ) (1,210,317 ) - (1,351,865 ) (4,335,621 ) Total other expenses (22,552 ) (128,262 ) - (680,179 ) (830,993 ) Loss before provision for income taxes $ (1,795,991 ) (1,338,579 ) - (2,032,044 ) (5,166,614 )

Capital Lease

Capital Lease	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Capital Lease	NOTE 16 – Capital Lease On April 13, 2017, the Company closed an amended sale-leaseback transaction with NFS Leasing, Inc. (“NFS”), wherein the Company sold $1,700,000 of certain operational equipment used in the Company’s glycol recovery and recycling operations (the “Equipment”) pursuant to a bill of sale and simultaneously entered into a master equipment lease agreement, as modified (the “Lease Agreement”) with NFS for the lease of the Equipment by the Company. Pursuant to the Lease Agreement, the lease term (the “Lease Term”) is 48 months commencing on May 1, 2017. There was no gain or loss associated with the sale-leaseback. During the Lease Term, the Company is obligated to make monthly rental payments of $44,720 to NFS. The agreements are effective as of March 31, 2017. At the conclusion of the Lease Term, the Company may repurchase the Equipment from NFS for $1. The Company has accounted for this transaction as a capital lease. The following is a schedule of minimum future rentals on the non-cancelable capital leases as of December 31, 2017: Year ending December 31, Total 2018 $ 541,000 2019 539,000 2020 537,000 2021 179,000 Total minimum payments required $ 1,796,000 Less amount representing interest (332,795 ) Present value of net minimum lease payments $ 1,463,205 Less current portion (377,220 ) $ 1,085,985 Equipment under capital lease $ 1,750,000 Less: accumulated depreciation (127,000 ) Net book value $ 1,623,000

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	NOTE 17 – Subsequent Events Loan Agreement with NFS On March 1, 2018, the Company and NFS entered into an Interim Loan Financing Agreement (the “Loan Agreement”) with respect to NFS’ purchase of new equipment (the “New Equipment”) from a vendor on account of the Company, which is estimated to cost approximately $150,000 (the “Equipment Cost”). In connection therewith, the Company will owe the Equipment Cost to NFS for the lease of the New Equipment by the Company (the “Loan”). The Loan Agreement provides that the Company will make certain interest payments to NFS until the Company receives and accepts the New Equipment. At such time, the Loan Agreement will no longer be of any force and effect, the Loan will be subject only to the Lease Agreement, and the repayment of the Loan will be governed by the Lease Agreement. In addition, pursuant to the Loan Agreement, the security agreements entered into by GlyEco and RS&T with NFS were amended and restated to evidence the new obligations of GlyEco and RS&T under the Loan Agreement and the security interests of NFS in the New Equipment. Reincorporation of RS&T On February 14, 2018, RS&T, an Arizona corporation and majority-owned subsidiary of the Company (“RS&T Arizona”), completed its reincorporation from the State of Arizona to the State of Delaware pursuant to a merger transaction in which RS&T Arizona merged with and into Recovery Solutions & Technologies, Inc., a newly formed Delaware corporation (“RS&T Delaware”). In connection with the reincorporation, each outstanding share of common stock of RS&T Arizona was converted into one (1) share of common stock of RS&T Delaware. Recent Stock Issuances Since December 31, 2017, the Company has issued an aggregate of 150,000 shares of Common Stock pursuant to the Company’s Equity Incentive Program.

Basis of Presentation and Sum24

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America (“GAAP”), and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”).
Principles of Consolidation	Principles of Consolidation These consolidated financial statements include the accounts of GlyEco, Inc., and its wholly-owned and majority-owned subsidiaries. All significant intercompany transactions have been eliminated as a result of consolidation.
Noncontrolling Interests	Noncontrolling Interests The Company recognizes noncontrolling interests as equity in the consolidated financial statements separate from the parent company’s equity. Noncontrolling interests’ partners have less than 50% share of voting rights at any one of the subsidiary level companies. The amount of net income (loss) attributable to noncontrolling interests is included in consolidated net income (loss) on the face of the consolidated statements of operations. Changes in a parent entity’s ownership interest in a subsidiary that do not result in deconsolidation are treated as equity transactions if the parent entity retains its controlling financial interest. The Company recognizes a gain or loss in net income (loss) when a subsidiary is deconsolidated. Such gain or loss is measured using the fair value of the noncontrolling equity investment on the deconsolidation date. Additionally, operating losses are allocated to noncontrolling interests even when such allocation creates a deficit balance for the noncontrolling interest partner. The Company provides either in the consolidated statements of stockholders’ equity, if presented, or in the notes to consolidated financial statements, a reconciliation at the beginning and the end of the period of the carrying amount of total equity (net assets), equity (net assets) attributable to the parent, and equity (net assets) attributable to the noncontrolling interest that separately discloses: (1) Net income or loss (2) Transactions with owners acting in their capacity as owners, showing separately contributions from and distributions to owners. (3) Each component of other comprehensive income or loss Noncontrolling interests were not significant as of December 31, 2017 and 2016
Operating Segments	Operating Segments Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated on a regular basis by the chief operating decision maker, or decision making group, in deciding how to allocate resources to an individual segment and in assessing the performance of the segment. Operating segments may be aggregated into a single operating segment if the segments have similar economic characteristics, among other criteria. Prior to the December 2016 acquisitions of WEBA, RS&T and the DOW Assets and through December 31, 2016, the Company operated as one business segment. Effective as of January 1, 2017, the Company conducts its operations in two business segments: the Consumer and Industrial segments (see Note 15).
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting periods. Because of the use of estimates inherent within the financial reporting process, actual results may differ significantly from those estimates. Significant estimates include, but are not limited to, items such as the allowance for doubtful accounts, the value of share-based compensation and warrants, the allocation of the purchase price in the Company’s acquisitions, the recoverability of property, plant and equipment, goodwill, other intangibles and the determination of their estimated useful lives, contingent liabilities, and environmental and asset retirement obligations. Due to the uncertainties inherent in the formulation of accounting estimates, it is reasonable to expect that these estimates could be materially revised within the next year.
Revenue Recognition	Revenue Recognition The Company recognizes revenue when (1) delivery of product has occurred or services have been rendered, (2) there is persuasive evidence of a sale arrangement, (3) selling prices are fixed or determinable, and (4) collectability from the customer (individual customers and distributors) is reasonably assured. Revenue consists primarily of revenue generated from the sale of the Company’s products. This generally occurs either when the Company’s products are shipped from its facility or delivered to the customer when title has passed. Revenue is recorded net of estimated cash discounts. The Company estimates and accrues an allowance for sales returns at the time the product is sold. To date, sales returns have not been material. Shipping costs passed to the customer are included in net sales.
Costs	Costs Cost of goods sold includes all direct material and labor costs and those indirect costs of bringing raw materials to sale condition, including depreciation of equipment used in manufacturing and shipping and handling costs. Selling, general, and administrative costs are charged to operating expenses as incurred. Research and development costs, which are expensed as incurred and are included in operating expenses, were insignificant in the years ended December 31, 2017 and 2016. Advertising costs are expensed as incurred.
Accounts Receivable	Accounts Receivable Accounts receivable are recognized and carried at the original invoice amount less an allowance for expected uncollectible amounts. Inherent in the assessment of the allowance for doubtful accounts are certain judgments and estimates including, among others, the customer’s willingness or ability to pay, the Company’s compliance with customer invoicing requirements, the effect of general economic conditions and the ongoing relationship with the customer. Accounts with outstanding balances longer than the payment terms are considered past due. We do not charge interest on past due balances. The Company writes off trade receivables when all reasonable collection efforts have been exhausted. Bad debt expense is reflected as a component of general and administrative expenses in the consolidated statements of operations. The allowance for doubtful accounts totaled $213,136 and $80,207 as of December 31, 2017 and 2016, respectively.
Inventories	Inventories Inventories are reported at the lower of cost and net realized value. The cost of raw materials, including feedstocks and additives, is determined on an average unit cost of the units in a production lot. Work-in-process represents labor, material and overhead costs associated with the manufacturing costs at an average unit cost of the units in the production lot. Finished goods represents work-in-process items with additive costs added. The Company periodically reviews its inventories for obsolete or unsalable items and adjusts its carrying value to reflect estimated net realizable values.
Property and Equipment	Property, Plant and Equipment Property, plant and equipment is stated at cost. The Company provides for depreciation on the cost of its equipment using the straight-line method over an estimated useful life, ranging from three to twenty years, and zero salvage value. Expenditures for repairs and maintenance are charged to expense as incurred. For purposes of computing depreciation, the useful lives of property, plant and equipment are as follows: Leasehold improvements Lesser of the remaining lease term or 5 years Machinery and equipment 3-15 years
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets We account for an acquisition of a business, as defined in ASC Topic 805, as required by an analysis of the inputs, processes and outputs associated with the transaction. Intangible assets that we acquire are recognized separately if they arise from contractual or other legal rights or if they are separable and are recorded at fair value less accumulated amortization. We analyze intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. We review the amortization method and period at least at each balance sheet date. The effects of any revision are recorded to operations when the change arises. We recognize impairment when the estimated undiscounted cash flows generated by those assets is less than the carrying amounts of such assets. The amount of impairment is the excess of the carrying amount over the fair value of such assets. Goodwill is recorded as the excess of (i) the consideration transferred, the amount of any non-controlling interest in the acquiree and the acquisition date fair value of any previous equity interest in the acquired entity over the (ii) fair value of the net identifiable assets acquired. We do not amortize goodwill; however, we annually, or whenever there is an indication that goodwill may be impaired, evaluate qualitative factors to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step quantitative goodwill impairment test. The Company measures the carrying amount of the asset against the estimated undiscounted future cash flows associated with it. Should the sum of the expected future net cash flows be less than the carrying value of the asset being evaluated, an impairment loss would be recognized. The impairment loss would be calculated as the amount by which the carrying value of the assets exceeds fair value. Any future increases in fair value would not result in an adjustment to the impairment loss that may be recorded in our consolidated financial statements. Our test of goodwill impairment includes assessing qualitative factors and the use of judgment in evaluating economic conditions, industry and market conditions, cost factors, and entity-specific events, as well as overall financial performance. Based on our analysis, no impairment loss of goodwill was recorded in 2017 and 2016 as the carrying amount of the reporting unit’s assets did not exceed the estimated fair value determined.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Property, plant and equipment, purchased intangibles subject to amortization and patents and trademarks, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Assets to be disposed of would be separately presented in the consolidated balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and are no longer depreciated. The assets and liabilities of a disposal group classified as held-for-sale would be presented separately in the appropriate asset and liability sections of the consolidated balance sheet, if material.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company has adopted the framework for measuring fair value that establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and lowest priority to unobservable inputs (Level 3 measurements). The three levels of inputs that may be used to measure fair value are as follows: ● Level 1 ● Level 2 ● Level 3 Cash, accounts receivable, accounts payable and accrued expenses, amounts due to and from related parties and current portion of capital lease obligations and notes payable are reflected in the consolidated balance sheets at their estimated fair values primarily due to their short-term nature. As to long-term capital lease obligations and notes payable, estimated fair values are based on borrowing rates currently available to the Company for loans with similar terms and maturities. The Company classified its contingent acquisition consideration liability in connection with the acquisition of WEBA within the Level 3 category, as factors used to develop the estimated fair value are unobservable inputs that are not supported by market activity. At the time of the acquisition, the Company estimated the fair value of the contingent consideration liability, which consisted of revenue and net income based milestones, using assumptions including estimated revenues (based on internal budgets and long-range strategic plans), discount rates, probability of payment and projected payment dates. Any change in these assumptions could result in a significantly higher (lower) fair value measurement. The fair value of the contingent consideration was remeasured each reporting period. During the fourth quarter of 2017, the Company reversed $241,910 of the contingent consideration liability since the 2017 milestones were not met. There were no other changes to the estimated fair value of the contingent acquisition consideration liability during the year ended December 31, 2017.
Deferred Financing Costs, Debt Discount and Detachable Debt-Related Warrants	Deferred Financing Costs, Debt Discount and Detachable Debt-Related Warrants Costs incurred in connection with debt are deferred and recorded as a reduction to the debt balance in the accompanying consolidated balance sheets. The Company amortizes debt issuance costs over the expected term of the related debt using the effective interest method. Debt discounts relate to the relative fair value of warrants issued in conjunction with the debt and are also recorded as a reduction to the debt balance and amortized over the expected term of the debt to interest expense using the effective interest method.
Net Loss Per Share Calculation	Net Loss per Share Calculation The basic net loss per common share is computed by dividing the net loss available to common shareholders by the weighted average number of common shares outstanding during a period. Diluted loss per common share is computed by dividing the net loss available to common shareholders by the weighted average number of common shares outstanding plus potentially dilutive securities. The Company’s potentially dilutive securities outstanding are not shown in a diluted net loss per share calculation because their effect in both 2017 and 2016 would be anti-dilutive. At December 31, 2017, these potentially dilutive securities included warrants to purchase 5,310,624 shares of Common Stock and stock options to purchase 3,387,621 shares of Common Stock for a total of 8,698,245 shares of Common Stock. At December 31, 2016, these potentially dilutive securities included warrants to purchase 13,922,387 shares of Common Stock and stock options to purchase 7,950,093 shares of Common Stock for a total of 21,872,480 shares of Common Stock.
Income Taxes	Income Taxes The Company accounts for its income taxes in accordance with Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 740, “Income Taxes,” which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. An allowance for the deferred tax asset is established if it is more likely than not that the asset will not be realized.
Share-based Compensation	Share-based Compensation All share-based payments to employees and non-employee directors, including grants of employee stock options, are expensed based on their estimated fair values at the grant date, in accordance with ASC 718. Compensation expense for share-based payments to employees and directors is recorded over the vesting period using the estimated fair value on the date of grant, as calculated by the Company using the Black-Scholes-Merton (“BSM”) option-pricing model or the Monte Carlo Simulation. For awards with only service conditions that have graded vesting schedules, compensation cost is recorded on a straight-line basis over the requisite service period for the entire award, unless vesting occurs earlier. For awards with market conditions, compensation cost is recorded on the accelerated attribution method over the derived service period. Non-employee share-based compensation is accounted for based on the fair value of the related stock or options, using the BSM, or the fair value of the goods or services on the measurement date, whichever is more readily determinable.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements There have been no recent accounting pronouncements or changes in accounting pronouncements that are of significance, or potential significance to the Company, except as discussed below. In May 2014, the FASB issued ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)," which is the new comprehensive revenue recognition standard that will supersede all existing revenue recognition guidance under U.S. GAAP. The standard's core principle is that a company will recognize revenue when it transfers promised goods or services to a customer in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU 2015-14, "Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date," which was issued in August 2015, revised the effective date for this ASU to annual and interim periods beginning on or after December 15, 2017, with early adoption permitted, but not earlier than the original effective date of annual and interim periods beginning on or after December 15, 2016, for public companies. Companies will have the option of using either a full retrospective approach or a modified approach to adopt the guidance in ASU 2014-09. The Company will adopt ASU 2014-09 effective in its first quarter of fiscal year 2018 utilizing the modified retrospective approach. In May 2014, the FASB and International Accounting Standards Board formed The Joint Transition Resource Group for Revenue Recognition ("TRG"), consisting of financial statement preparers, auditors and users, to seek feedback on potential issues related to the implementation of the new revenue standard. As a result of feedback from the TRG, the FASB issued additional guidance to provide clarification, implementation guidance and practical expedients to address some of the challenges of implementation. In March 2016, the FASB issued ASU 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)," which is an amendment on assessing whether an entity is a principal or an agent in a revenue transaction. This amendment addresses issues to clarify the principal versus agent assessment and lead to more consistent application. In April 2016, the FASB issued ASU 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing," which contains amendments to the new revenue recognition standard on identifying performance obligations and accounting for licenses of intellectual property. The amendments related to identifying performance obligations clarify when a promised good or service is separately identifiable and allows entities to disregard items that are immaterial in the context of a contract. The licensing implementation amendments clarify how an entity should evaluate the nature of its promise in granting a license of intellectual property, which will determine whether revenue is recognized over time or at a point in time. In May 2016, the FASB issued ASU 2016-12, "Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients," which provides clarity and implementation guidance on assessing collectibility, presentation of sales taxes, noncash consideration, and completed contracts and contract modifications at transition. The new standards have the same effective date and transition requirements as ASU 2014-09. The Company will adopt the new standard using the modified retrospective approach, under which the cumulative effect of initially applying the new guidance will be recognized as an adjustment to the opening balance of retained earnings in the first quarter of 2018. The Company does not anticipate any adjustments based on the nature of its business. In February 2016, the FASB issued ASU 2016-02, “Leases”, which requires the lease rights and obligations arising from lease contracts, including existing and new arrangements, to be recognized as assets and liabilities on the balance sheet. ASU 2016-02 is effective for reporting periods beginning after December 15, 2018 with early adoption permitted. While the Company is still evaluating ASU 2016-02, the Company expects the adoption of ASU 2016-02 will not have a material effect on the Company’s consolidated financial condition due to the recognition of the lease rights and obligations as assets and liabilities. Lessees must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The modified retrospective approach would not require any transition accounting for leases that expired before the earliest comparative period presented. Lessees may not apply a full retrospective transition approach. The Company has not yet selected a transition method and is currently assessing the impact of adoption of ASU 2016-02 will have on the consolidated financial statements. In August 2016, the FASB issued ASU 2016-18, “Statement of Cash Flows: Classification Restricted Cash”, which requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. ASU 2016-18 is effective for reporting periods beginning after December 15, 2017 with early adoption permitted. The Company expects the implementation of this standard to have an impact on the Company’s consolidated financial statements and related disclosures as the Company had restricted cash on its balance sheet of $6,642 as of December 31, 2017, and currently does not present the amount as a cash equivalent in its consolidated statements of cash flows. In January 2017, the FASB, issued ASU No. 2017-04, “Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment” which simplifies the accounting for goodwill impairment by eliminating Step 2 of the current goodwill impairment test. Goodwill impairment will now be the amount by which the reporting unit’s carrying value exceeds its fair value, limited to the carrying value of the goodwill. ASU 2017-04 is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption permitted for any impairment tests performed after January 1, 2017. The Company has adopted the provisions in this ASU for its annual goodwill impairment test during 2017.

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Schedule of activity for the allowance for doubtful accounts	The following table summarizes activity for the allowance for doubtful accounts for the years ended December 31, 2017 and 2016: 2017 2016 Beginning balance as of January 1, $ 80,207 $ 203,270 Bad debt expense 123,747 38,409 Charge offs, net 9,182 (161,472 ) Ending balance as of December 31, $ 213,136 $ 80,207

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Schedule of inventories	As of December 31, 2017 and 2016, the Company’s total inventories were as follows: December 31, 2017 2016 Raw materials $ 241,297 $ 221,088 Work in process 69,991 172,142 Finished goods 252,845 251,292 Total inventories $ 564,133 $ 644,522

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	As of December 31, 2017 and 2016, the property, plant and equipment, net of accumulated depreciation, is as follows: December 31, 2017 2016 Machinery and equipment $ 4,782,257 $ 4,154,305 Leasehold improvements 275,973 126,598 Accumulated depreciation (1,335,615 ) (927,909 ) 3,722,615 3,352,994 Construction in process 175,335 304,845 Total property, plant and equipment $ 3,897,950 $ 3,657,839

Goodwill and Other Intangible28

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	The components of goodwill and other intangible assets are as follows (See Note 10 for 2016 business combinations). Gross Balance at Net Balance at Net Balance at Estimated December 31, Accumulated December 31, Accumulated December 31, Useful Life 2016 Amortization 2016 Additions Amortization 2017 Finite live intangible assets: Customer list and tradename 5 years $ 987,500 $ (26,296 ) $ 961,204 $ - $ (226,046 ) $ 761,454 Non-compete agreements 5 years 1,199,000 (246,000 ) 953,000 - (485,800 ) 713,200 Intellectual property 10 years 880,000 - 880,000 - (88,000 ) 792,000 Total intangible assets $ 3,066,500 $ (272,296 ) $ 2,794,204 $ - $ (799,846 ) $ 2,266,654 Goodwill Indefinite $ 3,693,083 $ - $ 3,693,083 $ 129,500 $ - $ 3,822,583
Schedule of estimated amortization of intangible assets	The following table represents the total estimated amortization of intangible assets for future years: For the Year Ending December 31, Estimated Amortization Expense 2018 $ 478,154 2019 454,000 2020 454,000 2021 440,500 2022 88,000 Thereafter 352,000 $ 2,266,654

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule (benefit) provision for income taxes	The provision (benefit) for income taxes is as follows for the years ended December 31, 2017 and 2016: Year Ended December 31, 2017 2016 Income tax expense (benefit) at statutory federal rate Current: Federal $ - $ (1,020,652 ) State 14,921 600 Total current 14,921 (1,020,052 ) Deferred: Federal - 1,573,163 State - 375,291 Change in valuation allowance - (1,948,454 ) Total deferred - - Provision (benefit) for income taxes $ 14,921 $ (1,020,052 )
Schedule of reconciliation between the statutory rate and the effective tax rate	The differences between our effective income tax rate and the U.S. federal income tax rate for the years ended December 31, 2017 and 2016 are: 2017 2016 Expected income tax provision at the federal statutory rate 34.0 % 34.0 % Loss on debt extinguishment 0.96 % - Change in contingent liability (1.59 )% - Impact of the change in the federal corporate rate (80.16 )% - Adjustment for forfeiture of non-qualified stock options (5.58 )% (27 )% Other (0.30 )% - Release of valuation allowance 52.42 % 32.0 % Total (0.25 )% 39.0 % Valuation allowance - (7 )% Effective tax rate (0.25 )% 32.0 %
Schedule of deferred tax assets	The deferred tax assets, including a valuation allowance, are as follows at December 31: Year Ended December 31, 2017 2016 Deferred tax assets: Net operating loss carryforwards $ 8,997,000 $ 12,323,000 Stock compensation 243,000 635,000 Reserves and accruals 241,000 84,000 Deferred tax asset (DTA) 9,481,000 13,042,000 Basis difference in intangibles and fixed assets (603,000 ) (1,176,000 ) Deferred tax liability (DTL) (603,000 ) (1,176,000 ) Net operating loss 8,878,000 11,866,000 Valuation allowance (8,878,000 ) (11,866,000 ) Net current deferred tax assets $ - $ -

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2017
Notes Payable [Abstract]
Schedule of notes payable	Notes payable consist of the following: December 31, 2017 December 31, 2016 2017 Secured Note $ 104,990 $ - 2017 Unsecured Note 188,060 - 2016 Secured Notes 308,115 396,562 2016 5% Related Party Unsecured Notes - 1,000,000 2016 8% Related Party Unsecured Notes - 1,458,256 2016 WEBA Seller Notes 2,650,000 2,650,000 Total notes payable 3,251,165 5,504,818 Less current portion (297,534 ) (2,541,178 ) Long-term portion of notes payable $ 2,953,631 $ 2,963,640

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2017
Stockholders' Equity
Schedule of common stock issued	The following table summarizes the number of shares of Common Stock issued by the Company for cash, for share-based compensation and upon the exercise of warrants for the year ended December 31, 2017: Number of Shares of Common Stock Issued Value Shares of Common Stock for cash and conversions of notes payable, net of offering costs 28,633,512 $ 2,166,522 Share-based compensation 3,525,110 $ 335,144 Exercise of warrants 4,218,750 $ 337,500 For the year ended December 31, 2016, the Company issued the following shares of Common Stock: Number of Shares of Common Stock Issued Value Shares of Common Stock for cash, net of offering costs 37,475,620 $ 2,936,792 Share-based compensation 10,583,157 $ 423,783
Summary of restricted stock awards	A summary of the Company’s restricted stock awards (including shares approved but not issued) is presented below: Number of Shares Weighted- Average Grant-Date Fair Value per Share Unvested at January 1, 2017 12,691,084 $ 0.08 Restricted stock granted 5,300,000 0.04 Restricted stock vested — — Restricted stock forfeited (4,211,586 ) 0.05 Unvested at December 31, 2017 13,779,498 $ 0.08

Business Combinations and Ass32

Business Combinations and Asset Acquisition (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Schedule of purchase price	The allocation of the purchase price is as follows: Fixed assets – equipment $ 15,000 Intangibles: Customer list 82,000 Non compete agreement 32,000 Other intangibles, including tradename 21,000 Goodwill 50,000 Total $ 200,000 The allocation of the purchase price is as follows: Cash $ 4,104 Fixed assets 21,369 Deposit 862,500 Accounts payable (103,672 ) Loan from WEBA (500,000 ) Loan from GlyEco (362,500 ) Goodwill 78,559 Total $ 360
Schedule acquisition date fair value	The total acquisition date fair value of the consideration transferred and to be transferred is estimated at approximately $6.1 million, as follows: Cash payment to the WEBA Sellers at closing $ 150,000 Common stock issuance to the WEBA Sellers 562,500 Promissory notes to the WEBA Sellers 2,650,000 Contingent cash consideration to the WEBA Sellers 1,745,023 Total acquisition date fair value $ 5,107,523
Summary of estimated fair values of assets acquired and liabilities assumed	The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date. Cash $ 172,950 Accounts receivable 342,151 Loan receivable from RS&T 500,000 Property and equipment 8,720 Customer list 470,000 Intellectual property 880,000 Trade name 390,000 Non compete agreement 835,000 Total identifiable assets acquired 3,598,821 Accounts payable and accrued expenses 190,527 Deferred tax liability 1,030,000 Total liabilities assumed 1,220,527 Total identifiable assets less liabilities assumed 2,378,294 Goodwill 2,729,229 Net assets acquired $ 5,107,523
Summary of Pro Forma Financial Information	The unaudited pro forma results presented include amortization charges for intangible assets and eliminations of intercompany transactions. For the Year Ended December 31, 2016 Total revenues $ 7,683,545 Net loss $ (2,667,016 )

Options and Warrants (Tables)

Options and Warrants (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of options	The following are details related to options issued by the Company: Weighted Weighted Avg. Remaining Options for Average Contractual Aggregate Shares Exercise Price Life (yrs) Intrinsic Value Outstanding as of January 1, 2017 7,950,093 $ 0.69 6 Granted - - - Exercised - - - Forfeited - - - Expired (4,562,472 ) 0.66 - Outstanding as of December 31, 2017 3,387,621 $ 0.73 5 $ - Options exercisable as of December 31, 2017 3,387,621 $ 0.73 5 $ -
Schedule of value of employee stock options by using black schole model	The estimated value of employee stock options granted during the year ended December 31, 2016 was estimated using the BSM option pricing model with the following assumptions: Year ended December 31, 2016 Expected volatility 100 % Risk-free interest rate 1.90 % Expected dividends 0.00 % Expected term in years 3 – 5
Schedule of warrants issued	The following are details related to warrants issued by the Company: Weighted Warrants for Average Shares Exercise Price Outstanding as of January 1, 2017 13,922,387 $ 0.61 Granted - $ - Exercised (4,218,750 ) $ 0.07 Forfeited - $ - Cancelled - $ - Expired (4,393,013 ) $ 0.88 Outstanding and exercisable as of December 31, 2017 5,310,624 $ 0.80
Schedule of weighted-average estimated fair value of warrants by using black-schole model	The weighted-average estimated fair value of warrants granted during the year ended December 31, 2016 was estimated using the BSM option pricing model with the following assumptions: Year Ended December 31, 2016 Expected volatility 110.1 % Risk-free interest rate 1.58 % Expected dividends 0.00 % Expected term in years 3

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Schedule of related party transations	The Vice President of U.S. Operations also is the sole owner of Renew Resources, LLC, which provides services to the Company as a vendor. 2017 2016 Beginning Balance as of January 1, $ 5,123 $ 5,972 Monies owed to related party for services performed 126,059 98,196 Monies paid (131,182 ) (99,045 ) Ending Balance as of December 31 $ — $ 5,123

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments	Future minimum lease payments due are as follows: Year Ended December 31, 2018 $ 316,637 2019 304,147 2020 295,986 2021 258,531 2022 103,114 Thereafter 236,326 Total minimum lease payments $ 1,514,741

Segments (Tables)

Segments (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Segment information, and the reconciliation to the Company’s consolidated financial statements for the year ended December 31, 2017, is presented below: Consumer Industrial Inter Segment Eliminations Corporate Total Sales, net $ 6,265,779 6,966,746 (1,159,839 ) - 12,072,686 Cost of goods sold 5,522,832 6,081,580 (1,159,839 ) - 10,444,573 Gross profit 742,947 885,166 - - 1,628,113 Total operating expenses 2,516,386 2,095,483 - 1,351,865 5,963,734 Loss from operations (1,773,439 ) (1,210,317 ) - (1,351,865 ) (4,335,621 ) Total other expenses (22,552 ) (128,262 ) - (680,179 ) (830,993 ) Loss before provision for income taxes $ (1,795,991 ) (1,338,579 ) - (2,032,044 ) (5,166,614 )

Capital Lease (Table)

Capital Lease (Table)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of minimum future rentals on the non-cancelable capital leases	The following is a schedule of minimum future rentals on the non-cancelable capital leases as of December 31, 2017: Year ending December 31, Total 2018 $ 541,000 2019 539,000 2020 537,000 2021 179,000 Total minimum payments required $ 1,796,000 Less amount representing interest (332,795 ) Present value of net minimum lease payments $ 1,463,205 Less current portion (377,220 ) $ 1,085,985 Equipment under capital lease $ 1,750,000 Less: accumulated depreciation (127,000 ) Net book value $ 1,623,000

Organization and Nature of Bu38

Organization and Nature of Business (Details Narratives) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (41,996,598)	$ (36,815,063)

Basis of Presentation and Sum39

Basis of Presentation and Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2017
Machinery And Equipment [Member] | Minimum [Member]
Useful life	3 years
Machinery And Equipment [Member] | Maximum [Member]
Useful life	15 years
Leasehold improvements [Member]
Useful life	5 years
Descripion of useful lives	Lesser of the remaining lease term or 5 years

Basis of Presentation and Sum40

Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative)	12 Months Ended
	Dec. 31, 2017USD ($)Numbershares	Dec. 31, 2016USD ($)shares	Dec. 31, 2015USD ($)
Number of operating segment | Number	1
Allowance for doubtful accounts | $	$ 213,136	$ 80,207	$ 203,270
Number of potentially dilutive securities | shares	8,698,245	21,872,480
Salvage value of property, plant and equipment | $	$ 0	$ 0
Contingent consideration liability | $	$ 241,910
Warrant [Member]
Number of potentially dilutive securities | shares	5,310,624	13,922,387
Employee Stock Option [Member]
Number of potentially dilutive securities | shares	3,387,621	7,950,093

Accounts Receivable (Details)

Accounts Receivable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$ 80,207	$ 203,270
Bad debt expense	123,747	38,409
Charge offs, net	9,182	(161,472)
Ending balance	$ 213,136	$ 80,207

Accounts Receivable (Details Na

Accounts Receivable (Details Narrative) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Receivables [Abstract]
Accounts receivable, net	$ 1,546,367	$ 1,096,713

Inventories (Details)

Inventories (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw materials	$ 241,297	$ 221,088
Work in process	69,991	172,142
Finished goods	252,845	251,292
Total inventories	$ 564,133	$ 644,522

Property, Plant and Equipment44

Property, Plant and Equipment (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Accumulated depreciation	$ (1,335,615)	$ (927,909)
Property, plant and equipment before construction in process	3,722,615	3,352,994
Construction in process	175,335	304,845
Total property, plant and equipment, net	3,897,950	3,657,839
Machinery And Equipment [Member]
Property, plant and equipment before construction in process	4,782,257	4,154,305
Leasehold improvements [Member]
Property, plant and equipment before construction in process	$ 275,973	$ 126,598

Property, Plant and Equipment45

Property, Plant and Equipment (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 508,655	$ 273,162

Goodwill and Other Intangible46

Goodwill and Other Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Finite live intangible assets
Gross	$ 2,794,204	$ 3,066,500
Additions
Accumulated Amortization	(799,846)	(272,296)
Net	2,266,654	2,794,204
Goodwill
Gross	3,693,083	3,693,083
Additions
Accumulated Amortization	129,500
Net	3,822,583	$ 3,693,083
Customer List And Tradename [Member]
Finite live intangible assets
Estimated Useful Life		5 years
Gross	961,204	$ 987,500
Additions
Accumulated Amortization	(226,046)	(26,296)
Net	761,454	$ 961,204
Non-Compete Agreements [Member]
Finite live intangible assets
Estimated Useful Life		5 years
Gross	953,000	$ 1,199,000
Additions
Accumulated Amortization	(485,800)	(246,000)
Net	713,200	$ 953,000
Intellectual Property [Member]
Finite live intangible assets
Estimated Useful Life		10 years
Gross	880,000	$ 880,000
Additions
Accumulated Amortization	(88,000)
Net	$ 792,000	$ 880,000

Goodwill and Other Intangible47

Goodwill and Other Intangible Assets (Details 1) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
2,018	$ 478,154
2,019	454,000
2,020	454,000
2,021	440,500
2,022	88,000
Thereafter	352,000
Total	$ 2,266,654	$ 2,794,204

Goodwill and Other Intangible48

Goodwill and Other Intangible Assets (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Amortization expense	$ 799,846	$ 272,296
General and Administrative Expense [Member]
Amortization expense	$ 527,550	$ 85,329

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Current:
Federal		$ (1,020,652)
State	14,921	600
Total current	14,921	(1,020,052)
Deferred:
Federal		1,573,163
State		375,291
Change in valuation allowance		(1,948,454)
Total deferred
Provision (benefit) for income taxes	$ 14,921	$ (1,020,052)

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Expected income tax provision at the federal statutory rate	34.00%	34.00%
Loss on debt extinguishment	0.96%	0.00%
Change in contingent liability	(1.59%)	0.00%
Impact of the change in the federal corporate rate	(80.16%)	0.00%
Adjustment for forfeiture of non-qualified stock options	(5.58%)	(27.00%)
Other	(0.30%)	0.00%
Release of valuation allowance	52.42%	32.00%
Total	(0.25%)	39.00%
Valuation allowance	0.00%	(7.00%)
Effective tax rate	(0.25%)	32.00%

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Net Operating Loss	$ 8,997,000	$ 12,323,000
Stock Compensation	243,000	635,000
Reserves and accruals	241,000	84,000
Deferred tax asset (DTA)	9,481,000	13,042,000
Basis difference in intangibles and fixed assets	(603,000)	(1,176,000)
Deferred tax liability (DTL)	(603,000)	(1,176,000)
Net Operating Loss	8,878,000	11,866,000
Valuation allowance	(8,878,000)	(11,866,000)
Net current deferred tax assets

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Provision (benefit) for income taxes	$ 14,921	$ (1,020,052)
Provision for state income taxes	14,921	600
Net operating loss (NOL) carryforwards	$ 34,603,000	$ 31,373,000
Description of operationg loss carry forwards	The annual utilization of a company's net operating loss carryforwards could be limited if the Company experiences a change in ownership of more than 50 percentage points within a three-year period. An ownership change occurs with respect to a corporation if it is a loss corporation on a testing date and, immediately after the close of the testing date, the percentage of stock of the corporation owned by one or more five-percent shareholders has increased by more than 50 percentage points over the lowest percentage of stock of such corporation owned by such shareholders at any time during the testing period.	The annual utilization of a company's net operating loss carryforwards could be limited if the Company experiences a change in ownership of more than 50 percentage points within a three-year period. An ownership change occurs with respect to a corporation if it is a loss corporation on a testing date and, immediately after the close of the testing date, the percentage of stock of the corporation owned by one or more five-percent shareholders has increased by more than 50 percentage points over the lowest percentage of stock of such corporation owned by such shareholders at any time during the testing period.
Change in deferred tax assets valuation allowance	$ 2,988,000	$ 810,000
Decrease in deferred tax asset	$ 4,200,000
Maximum [Member]
Expiration year	2,036
Minimum [Member]
Expiration year	2,027

Notes Payable (Details)

Notes Payable (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Total notes payable	$ 3,251,165	$ 5,504,818
Less current portion	(297,534)	(2,541,178)
Long-term portion of notes payable	2,953,631	2,963,640
2017 Secured Note [Member]
Total notes payable	104,990
2017 Unsecured Note [Member]
Total notes payable	188,060
2016 Secured Note [Member]
Total notes payable	308,115	396,562
2016 5% Related Party Unsecured Notes Member [Member]
Total notes payable		1,000,000
2016 8% Related Party Unsecured Notes Member [Member]
Total notes payable		1,458,256
2016 WEBA Seller Notes [Member]
Total notes payable	$ 2,650,000	$ 2,650,000

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Aug. 10, 2017	Aug. 04, 2017	Oct. 31, 2017	Jul. 31, 2017	Dec. 31, 2016	Dec. 27, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 27, 2017
Gain on settlement								$ 15,000
Debt discount								26,872
Gross proceeds from offering								1,760,000
Accrued offering					$ 50,000			50,000
Amortization expense							205,180
Redeemption of shares		$ 1,550,000
Issuance of common stock for cash	$ 260,000						541,779	2,936,792
Loss on debt extinguishment							$ (146,564)
Volatility rate								1.00%
Risk free interest rate								1.90%
Minimum [Member]
Expected term (in years)								3 years
Maximum [Member]
Expected term (in years)								5 years
2017 Secured Note [Member] | PACCAR Financial [Member] | GlyEco Acquisition Corp. #1 [Member]
Principal balance				$ 116,655
Interest rate				7.95%
Debt terms				5 years
2017 Unsecured Note [Member] | PACCAR Financial [Member] | GlyEco Acquisition Corp. #1 [Member]
Principal balance			$ 242,866
Interest rate			5.40%
Debt terms			10 months
2016 Secured Note [Member] | Minimum [Member] | Ascentium Capital [Member] | GlyEco Acquisition Corp. #1 [Member]
Interest rate					4.00%			4.00%
Debt terms					4 years
2016 Secured Note [Member] | Maximum [Member] | Ascentium Capital [Member] | GlyEco Acquisition Corp. #1 [Member]
Interest rate					9.00%			9.00%
Debt terms					5 years
GlyEco Acquisition Corp. #1 [Member] | 2016 Unsecured Note [Member] | 5% Notes Subscription Agreement [Member]
Principal balance						$ 1,810,000			$ 1,810,000
Maturity date						Dec. 27, 2017
Exercise value of warrants						$ 5,656,250			5,656,250
Exercise price of warrants						$ 0.08
Expected term (in years)						3 years
Volatility rate						110.09%
Risk free interest rate						1.58%
GlyEco Acquisition Corp. #1 [Member] | 2016 Unsecured Note [Member] | 5% Notes Subscription Agreement [Member]
Principal balance						$ 1,000,000			$ 1,000,000
Maturity date						May 31, 2017

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Stockholders' Equity
Common shares issued for cash, net of offering costs (in shares)	28,633,512	37,475,620
Share-based compensation (in shares)	3,525,110	10,583,157
Warrants exercised (in shares)	4,218,750
Common shares issued for cash, net of offering costs, value	$ 2,166,522	$ 2,936,792
Share-based compensation, value	335,144	423,783
Warrants exercised, value	$ 337,500

Stockholders' Equity (Details 1

Stockholders' Equity (Details 1)	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Number of Shares
Unvested at beginning | shares	12,691,084
Restricted stock granted | shares	5,300,000
Restricted stock vested | shares
Restricted stock forfeited | shares	(4,211,586)
Unvested at end | shares	13,779,498
Weighted Average Grant-Date Fair Value per Share
Unvested at beginning | $ / shares	$ 0.08
Restricted stock granted | $ / shares	0.04
Restricted stock vested | $ / shares
Restricted stock forfeited | $ / shares	0.05
Unvested at end | $ / shares	$ 0.08

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative)	Aug. 10, 2017$ / sharesshares	May 11, 2017$ / sharesshares	Feb. 13, 2017Number$ / sharesshares	Dec. 31, 2017$ / sharesshares	Dec. 31, 2016$ / sharesshares
Preferred stock, authorized				40,000,000	40,000,000
Preferred stock, par value (in dollars per share) | $ / shares				$ 0.0001	$ 0.0001
Preferred stock, shares outstanding				0	0
Common stock, outstanding				165,288,061	126,156,189
Common stock, authorized				300,000,000	300,000,000
Common stock, par value (in dollars per share) | $ / shares				$ 0.0001	$ 0.0001
Number of common stock issued				28,633,512	37,475,620
Series AA Preferred Stock [Member]
Preferred stock, authorized				3,000,000
Equity Incentive Program [Member] | Two Employees [Member]
Number of employees | Number			2
Number of common stock issued			160,000
Share price (in dollars per share) | $ / shares			$ 0.125
Equity Incentive Program [Member] | Employees [Member]
Number of common stock issued				730,126
Equity Incentive Program [Member] | Employees [Member] | Minimum [Member]
Share price (in dollars per share) | $ / shares				$ 0.08
Equity Incentive Program [Member] | Employees [Member] | Maximum [Member]
Share price (in dollars per share) | $ / shares				$ 0.12
Equity Incentive Program [Member] | Three accredited investors [Member]
Number of common stock issued	781,250	3,437,500
Share price (in dollars per share) | $ / shares	$ 0.08	$ 0.08
FY2017 Director Compensation Plan [Member] | Six Directors [Member]
Number of common stock issued				2,634,984
Director Compensation Plan [Member] | Six Directors [Member] | Minimum [Member]
Share price (in dollars per share) | $ / shares				$ 0.077
Director Compensation Plan [Member] | Six Directors [Member] | Maximum [Member]
Share price (in dollars per share) | $ / shares				$ 0.12

Stockholders' Equity (Details58

Stockholders' Equity (Details Narrative 1) - USD ($)	1 Months Ended				12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016	May 31, 2016	Feb. 29, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 29, 2017	Jan. 31, 2016	Jan. 31, 2015
Volatility rate						1.00%
Risk free interest rate						1.90%
Options and Warrants [Member]
Share price (in dollars per share)					$ 0.08
Common stock issued in connection with warrants (In shares)					4,218,750
Warrants value					$ 337,500
Performance Market Based Stock Awards Dated February 2016 [Member]
Number of restricted shares issued, new issue				3,301,358
Amortization of unvested restricted shares					23,658	$ 22,409
Value of restricted stock grant					$ 198,000
Method used					Monte Carlo Simulation.
Expected term (in years)					6 years
Volatility rate					91.00%
Risk free interest rate					1.34%
Value of award					$ 18,000
Description of vesting rights				The restricted shares will vest according to the following terms: - 20% when the market price of the Company’s common stock trades at or above $0.30 for a specified period. - 30% when the market price of the Company’s common stock trades at or above $0.40 for a specified period. - 30% when the market price of the Company’s common stock trades at or above $0.50 for a specified period. - 20% when the market price of the Company’s common stock trades at or above $0.60 for a specified period.
Performance Market Based Stock Awards Dated February 2016 [Member] | President [Member]
Number of restricted shares issued, new issue				1,100,453
Performance Market Based Stock Awards Dated February 2016 [Member] | Chief Financial Officer [Member]
Number of restricted shares issued, new issue				2,200,905
Restricted Shares [Member] | Director [Member]
Number of restricted shares issued, new issue					2,200,000		2,100,000		940,595
Share price (in dollars per share)							$ 0.05		$ 2
Amortization of unvested restricted shares					$ 91,087	$ 5,967
Value of restricted stock grant	$ 72,099	$ 464,000			150,258
Share based compensation					$ 7,671
Method used					Monte Carlo Simulation.
Expected term (in years)					6 years
Volatility rate					98.00%
Risk free interest rate					2.00%
Restricted Shares [Member] | Chief Executive Officer [Member]
Number of restricted shares issued, new issue			1,100,453
Value of restricted stock grant					$ 94,000
Share based compensation					0
Value of award					18,000
Description of vesting rights			- 20% when the market price of the Company’s common stock trades at or above $0.30 for a specified period. - 30% when the market price of the Company’s common stock trades at or above $0.40 for a specified period. - 30% when the market price of the Company’s common stock trades at or above $0.50 for a specified period. - 20% when the market price of the Company’s common stock trades at or above $0.60 for a specified period.
Restricted Shares [Member] | Vice President of U.S. Operations [Member]
Number of restricted shares issued, new issue		1,650,680				1,650,680
Amortization of unvested restricted shares					14,802
Value of restricted stock grant					$ 141,000
Method used					Monte Carlo Simulation.
Expected term (in years)					6 years
Volatility rate					92.00%
Risk free interest rate					1.35%
Description of vesting rights		- 20% when the market price of the Company’s common stock trades at or above $0.30 for a specified period. - 30% when the market price of the Company’s common stock trades at or above $0.40 for a specified period. - 30% when the market price of the Company’s common stock trades at or above $0.50 for a specified period. - 20% when the market price of the Company’s common stock trades at or above $0.60 for a specified period.
Restricted Shares [Member] | Former Interim Chief Executive Officer [Member]
Number of restricted shares issued, new issue		6,790,000				6,790,000
Performance Market Based Stock Awards [Member]
Amortization of unvested restricted shares					$ 15,871	$ 30,793
Value of restricted stock grant					$ 38,000
Method used					Monte Carlo Simulation.
Expected term (in years)					6 years
Volatility rate					88.00%
Risk free interest rate					1.79%
Performance Stock Awards January 2016 [Member]
Number of restricted shares issued, new issue								6,281,250
Share price (in dollars per share)								$ 0.12
Value of restricted stock grant					$ 509,000
Method used					Monte Carlo Simulation.
Expected term (in years)					1 year
Volatility rate					106.00%
Risk free interest rate					0.65%

Business Combinations and Ass59

Business Combinations and Asset Acquisition (Details)	Jun. 26, 2016USD ($)
Total	$ 200,000
Equipment [Member]
Total	15,000
Customer Lists [Member]
Total	82,000
Non-Compete Agreements [Member]
Total	32,000
Other Intangibles, Including Trade Name [Member]
Total	21,000
Goodwill [Member]
Total	$ 50,000

Business Combinations and Ass60

Business Combinations and Asset Acquisition (Details 1) - WEBA [Member]	Dec. 27, 2016USD ($)
Cash payment to the WEBA Sellers at closing	$ 150,000
Common stock issuance to the WEBA Sellers	562,500
Promissory notes to the WEBA Sellers	2,650,000
Contingent cash consideration to the WEBA Sellers	1,745,023
Total acquisition date fair value	$ 5,107,523

Business Combinations and Ass61

Business Combinations and Asset Acquisition (Details 2) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 27, 2016	Dec. 31, 2015
Goodwill	$ 3,822,583	$ 3,693,083		$ 3,693,083
WEBA [Member]
Cash			$ 172,950
Accounts receivable			342,151
Loan receivable from RS&T			500,000
Property and equipment			8,720
Total identifiable assets acquired			3,598,821
Accounts payable and accrued expenses			190,527
Deferred tax liability			1,030,000
Total liabilities assumed			1,220,527
Total identifiable assets less liabilities assumed			2,378,294
Goodwill			2,729,229
Net assets acquired			5,107,523
WEBA [Member] | Customer Lists [Member]
Intangible assets			470,000
WEBA [Member] | Intellectual Property [Member]
Intangible assets			880,000
WEBA [Member] | Trade Names [Member]
Intangible assets			390,000
WEBA [Member] | Non-Compete Agreements [Member]
Intangible assets			$ 835,000

Business Combinations and Ass62

Business Combinations and Asset Acquisition (Details 3)	12 Months Ended
	Dec. 31, 2016USD ($)
Business Combinations [Abstract]
Total revenues	$ 7,683,545
Net loss	$ (2,667,016)

Business Combinations and Ass63

Business Combinations and Asset Acquisition (Details 4) - USD ($)	Dec. 27, 2016	Jun. 26, 2016
Total		$ 200,000
RSTMember
Cash	$ 4,104
Fixed assets	21,369
Deposits	862,500
Accounts payable	(103,672)
Loan from WEBA	(500,000)
Loan from GlyEco	(362,500)
Intangible assets	78,559
Total	$ 360

Business Combinations and Ass64

Business Combinations and Asset Acquisition (Details Narrative) - USD ($)	Jun. 26, 2017	Dec. 27, 2016	Jun. 26, 2016	Dec. 31, 2017	Dec. 31, 2016
Purchase consideration			$ 200,000
Operating expenses				$ 241,910
Contingent acquisition consideration				$ 1,509,755	$ 1,821,575
RS&T [Member] | StockPurchase Agreement [Member]
Purchase consideration		$ 150,000
Purchase consideration subject to earn out provision		2,500,000
Promissory Notes		2,650,000
Earn-out payments liability recorded at fair value		1,745,023
Fair value of consideration transferred		5,100,000
RS&T [Member] | Asset Transfer Agreement [Member]
Purchase consideration		1,725,000
Earn-out payments liability recorded at fair value		13,000,000
Inventory purchased		422,000
RS&T [Member] | Mr. Brian Fidalgo [Member] | Brian's On-Site Recycling, Inc. [Member] | Asset Purchase Agreement [Member]
Purchase consideration			200,000
Purchase consideration subject to earn out provision			$ 100,000
RS&T [Member] | Restricted Cash [Member] | Mr. Brian Fidalgo [Member] | Brian's On-Site Recycling, Inc. [Member] | Asset Purchase Agreement [Member]
Escrow account related to the earn out	$ 100,000
RSTMember
Purchase consideration		$ 360

Options and Warrants (Details)

Options and Warrants (Details)	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at beginning of the year | shares	7,950,093
Granted | shares
Exercised | shares
Forfeited | shares
Expired | shares	(4,562,472)
Outstanding at end of the year | shares	3,387,621
Options exercisable | shares	3,387,621
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Outstanding at beginning of the year | $ / shares	$ 0.69
Granted | $ / shares
Exercised | $ / shares
Forfeited | $ / shares
Expired | $ / shares	0.66
Outstanding at end of the year | $ / shares	0.73
Options exercisable | $ / shares	$ 0.73
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Avg. Remaining Contractual Life (yrs)
Outstanding at beginning of the year	6 years
Outstanding at end of the year	5 years
Options exercisable	5 years

Options and Warrants (Details 1

Options and Warrants (Details 1)	12 Months Ended
	Dec. 31, 2016
Expected volatility	1.00%
Risk-free interest rate	1.90%
Expected dividends	0.00%
Maximum [Member]
Expected term in years	5 years
Minimum [Member]
Expected term in years	3 years

Options and Warrants (Details 2

Options and Warrants (Details 2)	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding at beginning of the year | shares	13,922,387
Exercised | shares	(4,218,750)
Forfeited | shares
Cancelled | shares
Expired | shares	(4,393,013)
Outstanding and exercisable at end of the year | shares	5,310,624
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Exercise Price [Roll Forward]
Outstanding at beginning of the year | $ / shares	$ 0.61
Exercised | $ / shares	0.07
Forfeited | $ / shares
Cancelled | $ / shares
Expired | $ / shares	0.88
Outstanding at end of the year | $ / shares	$ 0.80

Options and Warrants (Details 3

Options and Warrants (Details 3)	12 Months Ended
	Dec. 31, 2016
Expected volatility	1.00%
Risk-free interest rate	1.90%
Expected dividends	0.00%
Warrant [Member]
Expected volatility	110.10%
Risk-free interest rate	1.58%
Expected dividends	0.00%
Expected term in years	3 years

Options and Warrants (Details N

Options and Warrants (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Recorded expense	$ 523,613	$ 1,064,086
Number of common shares reserved for future issuance	846,770
Options and Warrants [Member]
Recorded expense	$ 7,500	$ 64,552

Related Party Transactions (Det

Related Party Transactions (Details) - Chief Executive Officer [Member] - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Due from Related Parties, Current [Roll Forward]
Beginning Balance	$ 5,123	$ 5,972
Monies owed to related party for services performed	126,059	98,196
Monies paid, net	(131,182)	(99,045)
Ending Balance		$ 5,123

Related Party Transactions (D71

Related Party Transactions (Details Narrative) - GlyEco Acquisition Corp. #1 [Member] - 2016 Unsecured Note [Member] - 5% Notes Subscription Agreement [Member] - USD ($)	Dec. 27, 2017	Dec. 27, 2016
Principal balance	$ 1,810,000	$ 1,810,000
Exercise value of warrants	5,656,250	5,656,250
Principal balance	$ 1,000,000	$ 1,000,000

Commitments and Contingencies72

Commitments and Contingencies (Details)	Dec. 31, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,018	$ 316,637
2,019	304,147
2,020	295,986
2,021	258,531
2,022	103,114
Thereafter	236,326
Total minimum lease payments	$ 1,514,741

Commitments and Contingencies73

Commitments and Contingencies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Rent expense	$ 459,619	$ 291,867
Litigation settlement amount	530,633
Tank remediation	780,000
Minimum [Member]
Monthly rental payments	818
Maximum [Member]
Monthly rental payments	$ 4,600

Concentration of Credit Risk (D

Concentration of Credit Risk (Details Narrative)	12 Months Ended
	Dec. 31, 2017USD ($)Number	Dec. 31, 2016USD ($)Number
Cash uninsured | $	$ 0	$ 0
More Than 10% Revenues [Member] | Customer Concentration Risk [Member]
Numbers of customer	1	1
Concentration Risk, Percentage	33.00%	15.00%
More Than 10% Accounts Receivable [Member] | Customer Concentration Risk [Member]
Numbers of customer	1	1
Concentration Risk, Percentage	29.00%	36.00%

Segments (Details)

Segments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Sales, net	$ 12,072,686	$ 5,591,087
Cost of goods sold	10,444,573
Gross profit	1,628,113	308,033
Total operating expenses	5,963,734	3,492,475
Loss from operations	(4,335,621)	(3,184,442)
Total other income (expenses)	(830,993)	(100,170)
Loss before provision for income taxes	(5,166,614)	$ (3,284,612)
Consumer [Member]
Sales, net	6,265,779
Cost of goods sold	5,522,832
Gross profit	742,947
Total operating expenses	2,516,386
Loss from operations	(1,773,439)
Total other income (expenses)	(22,552)
Loss before provision for income taxes	(1,795,991)
Industrial [Member]
Sales, net	6,966,746
Cost of goods sold	6,081,580
Gross profit	885,166
Total operating expenses	2,095,483
Loss from operations	(1,210,317)
Total other income (expenses)	(128,262)
Loss before provision for income taxes	(1,338,579)
InterSegmentsEliminations [Member]
Sales, net	(1,159,839)
Cost of goods sold	(1,159,839)
Gross profit
Total operating expenses
Loss from operations
Total other income (expenses)
Loss before provision for income taxes
Corporate [Member]
Sales, net
Cost of goods sold
Gross profit
Total operating expenses	1,351,865
Loss from operations	(1,351,865)
Total other income (expenses)	(680,179)
Loss before provision for income taxes	$ (2,032,044)

Capital Lease (Details)

Capital Lease (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
2,018	$ 541,000
2,019	539,000
2,020	537,000
2,021	179,000
Total minimum payments required	1,796,000
Less amount representing interest	(332,795)
Present value of net minimum lease payments	1,463,205
Less current portion	(377,220)
Capital Lease Obligations Noncurrent	1,085,985	$ 3,371
Equipment under capital lease	1,750,000
Less: accumulated depreciation	(127,000)
Net book value	$ 1,623,000

Capital Lease (Details Narrativ

Capital Lease (Details Narrative)	Apr. 13, 2017USD ($)
Debt Disclosure [Abstract]
Sale of equipment	$ 1,700,000
Monthly rental payments	$ 44,720

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - USD ($)	1 Months Ended
	Dec. 31, 2017	Mar. 01, 2018
Equipment Cost		$ 150,000
Equity Incentive Program [Member]
Number of shares new issue	150,000