Coates International 10-K 14 Apr 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Apr. 11, 2016	Jun. 30, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	COATES INTERNATIONAL LTD \DE\
Entity Central Index Key	948,426
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 3,851,000
Entity Common Stock, Shares Outstanding		1,349,268,227

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current Assets
Cash	$ 29,207	$ 263,526
Inventory, net	218,018	47,274
Deferred offering costs and other assets	9,117	44,874
Total Current Assets	256,342	355,674
Property, plant and equipment, net	2,108,990	2,119,010
Deferred licensing costs, net	42,449	46,732
Total Assets	2,407,781	2,521,416
Current Liabilities
Accounts payable and accrued liabilities	2,022,568	1,982,777
Promissory notes to related parties	1,455,882	1,565,505
Deferred compensation payable	922,144	1,079,904
Derivative liability related to convertible promissory notes	632,927	475,695
Convertible promissory notes, net of unamortized discount	408,110	500,905
Deposits	150,595	19,124
Current portion of license deposits	60,725	517,500
Current portion of mortgage loan payable	60,000	1,448,284
Current portion of finance lease obligation, net of unamortized discount	19,349	62,102
Total Current Liabilities	5,732,300	$ 7,651,796
Non-current portion of mortgage loan payable	1,328,159
Non-current portion of license deposits	$ 646,375	$ 283,800
Non-current portion of finance lease obligation, net of unamortized discount		19,349
Total Liabilities	$ 7,706,834	$ 7,954,945
Commitments and Contingencies
Stockholders' Deficiency
Preferred stock, $0.001 par value, 100,000,000 shares authorized:
Series A Preferred Stock, 1,000,000 shares designated, 50,000 shares issued and outstanding at December 31, 2015 and 2014	$ 50	$ 50
Series B Convertible Preferred Stock, 5,000,000 and 1,000,000 shares designated, 3,492,749 and 585,502 shares issued and outstanding at December 31, 2015 and 2014	3,493	586
Common Stock, $0.0001 par value, 2,000,000,000 shares authorized, 1,036,791,116 shares issued and outstanding at December 31, 2015 and 1,000,000,000 shares authorized, 443,508,090 shares issued and outstanding at December 31, 2014	103,679	44,351
Additional paid-in capital	51,564,723	41,288,663
Accumulated deficit	(56,970,998)	(46,767,179)
Total Stockholders' Deficiency	(5,299,053)	(5,433,529)
Total Liabilities and Stockholders' Deficiency	$ 2,407,781	$ 2,521,416

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized shares	100,000,000	100,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, authorized shares	2,000,000,000	1,000,000,000
Common stock, issued shares	1,036,791,116	443,508,090
Common stock, outstanding shares	1,036,791,116	443,508,090
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Series A preferred stock, designated shares	1,000,000	1,000,000
Series A Preferred stock, issued shares	50,000	50,000
Series A Preferred stock, outstanding shares	50,000	50,000
Series B Convertible Preferred Stock [Member]
Series B convertible preferred stock, designated shares	5,000,000	1,000,000
Series B Preferred stock, issued shares	3,492,749	585,502
Series B Preferred stock, outstanding shares	3,492,749	585,502

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Statements of Operations [Abstract]
Sublicensing fee revenue	$ 94,200	$ 19,200
Total Revenues	94,200	19,200
Expenses:
Marketing expenses	6,864	48,095
Research and development costs	417,145	487,767
Compensation and benefits	7,852,456	10,400,971
General and administrative expenses	532,680	575,235
Depreciation and amortization	52,552	64,920
Total Operating Expenses	8,861,697	11,576,988
Loss from Operations	(8,767,497)	(11,557,788)
Other Expense:
Increase in estimated fair value of embedded derivative liabilities	(157,232)	(109,105)
Loss on conversion of convertible notes	(273,160)	(94,632)
Interest expense	(1,005,930)	(1,028,343)
Total other expense	(1,436,322)	(1,232,080)
Loss Before Income Taxes	$ (10,203,819)	$ (12,789,868)
Provision for income taxes
Net Loss	$ (10,203,819)	$ (12,789,868)
Basic net loss per share	$ (0.01)	$ (0.03)
Basic weighted average shares outstanding	799,640,609	385,372,919
Diluted net loss per share	$ (0.01)	$ (0.03)
Diluted weighted average shares outstanding	799,640,609	385,372,919

Statements of Stockholders' Def

Statements of Stockholders' Deficiency (Equity) - USD ($)	Total	Series A Preferred Stock, $0.001 par value per share	Series B Preferred Stock, $0.001 par value per share	Common Stock, $0.0001 par value per share	Additional Paid-in Capital	Accumulated Deficit
Beginning Balance at Dec. 31, 2013	$ (3,231,617)	$ 141		$ 32,775	$ 30,712,778	$ (33,977,311)
Beginning Balance, shares at Dec. 31, 2013		141,473		327,749,176
Issuance of anti-dilution shares of Series A Preferred stock to George J. Coates	169,452	$ 90			169,362
Issuance of anti-dilution shares of Series A Preferred stock to George J. Coates, shares		90,191
Conversion of Series A Preferred Stock held by George J. Coaters into Series B Convertible Preferred Stock	4,051,069	$ (181)	$ 257		4,050,993
Conversion of Series A Preferred Stock held by George J. Coaters into Series B Convertible Preferred Stock, shares		(181,664)	256,664
Issuance of anti-dilution shares of Series B Convertible Preferred Stock to related parties	4,511,671		$ 329		4,511,342
Issuance of anti-dilution shares of Series B convertible preferred stock to related parties, shares			328,838
Conversion of convertible promissory notes	626,785			$ 4,825	621,960
Conversion of convertible promissory notes, shares				48,251,621
Stock-based compensation award to George J. Coates for lost benefits of property ownership	950,000			$ 3,770	946,230
Stock-based compensation award to George J. Coates for lost benefits of property ownership, shares				37,698,413
Issuance of common stock and warrants to son of a director	515,000			$ 1,646	513,354
Issuance of common stock and warrants to son of a director, shares				16,456,076
Conversion of promissory notes to related parties into common stock	237,187			$ 845	236,342
Conversion of promissory notes to related parties into common stock, shares				8,449,401
Issuance of common stock under equity line of credit with Dutchess Opportunity Fund II, LP	161,636			$ 440	161,196
Issuance of common stock under equity line of credit with Dutchess Opportunity Fund II, LP, shares				4,403,403
Exercise of stock purchase warrants	10,000			$ 50	9,950
Exercise of stock purchase warrants, shares				500,000
Conversion of additional paid-in capital to promissory note to related party	(1,462,093)				(1,462,093)
Beneficial conversion feature on convertible promissory notes	800,182				800,182
Stock compensation expense	17,067				17,067
Net loss for the year	(12,789,868)					$ (12,789,868)
Ending Balance at Dec. 31, 2014	(5,433,529)	$ 50	$ 586	$ 44,351	41,288,663	$ (46,767,179)
Ending Balance, shares at Dec. 31, 2014		50,000	585,502	443,508,090
Issuance of anti-dilution shares of Series B Convertible Preferred Stock to related parties	8,042,947		$ 2,907		8,040,040
Issuance of anti-dilution shares of Series B convertible preferred stock to related parties, shares			2,907,247
Conversion of convertible promissory notes	974,525			$ 52,078	922,447
Conversion of convertible promissory notes, shares				520,777,116
Issuance of common stock under equity purchase agreement with Southridge Partners II, LP	407,262			$ 7,251	400,011
Issuance of common stock under equity purchase agreement with Southridge Partners II, LP, shares				72,505,910
Beneficial conversion feature on convertible promissory notes	761,563				761,563
Imputed interest on non-interest bearing promissory note to related party	145,443				145,443
Stock compensation expense	6,556				6,556
Net loss for the year	(10,203,819)					$ 10,203,819
Ending Balance at Dec. 31, 2015	$ (5,299,053)	$ 50	$ 3,493	$ 103,680	$ 51,564,723	$ (56,970,998)
Ending Balance, shares at Dec. 31, 2015		50,000	3,492,749	1,036,791,116

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Net Cash Flows Used in Operating Activities
Net loss for the year	$ (10,203,819)	$ (12,789,868)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense	7,574,503	10,174,258
Interest accrued, but not paid	878,251	736,622
Increase in fair value of embedded derivative liabilities	157,232	109,105
Loss on conversion of convertible notes	273,160	94,632
Depreciation and amortization	52,552	$ 64,920
Non-cash portion of inventory used for research and development	$ 45,240
Amortization of deferred financing costs		$ 10,246
Negotiated settlement of accounts payable		(20,266)
Recognition of non-cash licensing revenues	$ (94,200)	(19,200)
Changes in Operating Assets and Liabilities:
Inventory, net	(170,744)	64,478
Deferred offering costs and other assets	35,757	(32,451)
Accounts payable and accrued liabilities	54,126	(281,170)
Deferred compensation payable	317,240	$ 317,240
Deposit with order	131,471
Net Cash Used in Operating Activities	(949,230)	$ (1,571,454)
Net Cash Used in Investing Activities:
Acquisition of property, plant and equipment	(38,249)
Cash Flows Provided by Financing Activities:
Issuance of convertible promissory notes	630,500	$ 995,583
Issuance of common stock under equity purchase agreements	407,261	515,000
Issuance of promissory notes to related parties	$ 70,000	498,300
Issuance of common stock under equity line of credit		161,636
Proceeds from exercise of stock warrants		$ 10,000
Repayment of promissory notes to related parties	$ (179,623)
Repayment of convertible promissory notes	(52,750)	$ (280,000)
Finance Lease Obligation Payments	(62,102)	(65,000)
Repayment of mortgage loan	(60,126)	(49,813)
Net Cash Provided by Financing Activities	753,160	1,785,706
Net (Decrease) Increase in Cash	(234,319)	214,252
Cash, beginning of period	263,526	49,274
Cash, end of period	29,207	263,526
Supplemental Disclosure of Cash Flow Information:
Cash paid during the year for interest	190,682	165,555
Supplemental Disclosure of Non-cash Financing Activities:
Conversion of convertible promissory notes	$ 978,209	626,785
Conversion of additional paid in capital into promissory note to Gregory Coates		1,462,093
Conversion of Promissory Notes to Related Parties into Common Stock		219,726
TOTAL	$ 978,209	$ 2,308,604

The Company and Summary of Sign

The Company and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
The Company and Summary of Significant Accounting Policies [Abstract]
THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Organization Coates International, Ltd. is a Delaware corporation organized in October 1991 as successor-in-interest to a Delaware corporation of the same name incorporated in August 1988. Coates International, Ltd. operates in Wall Township, New Jersey. The Company has acquired the exclusive licensing rights for the Coates spherical rotary valve (“CSRV ® ® ® ® The CSRV ® ® ® ® ® ® ® Hydrogen Reactor Technology Owned by George J. Coates George J. Coates has developed a hydrogen reactor which rearranges H 2 ® ® The Company and WTF Asia International Ltd., a Hong Kong-based entity have agreed to work together to develop this technology to enable it to be applied to large industrial gen set engines. The Company has fulfilled its obligations under this joint project by designing and integrating the switchgears, controls, load bank and emission equipment into the hydrogen reactor/gen set (“Coates Assembled Components”). On the basis of a verbal agreement, WTF Asia International Ltd. (“WTF”) is currently building additional components based on technology already developed that will enable the hydrogen reactor to adequately power larger commercial and industrial engines. Upon completion of the WTF deliverable, the parties intend to enter into a formal agreement and the WTF technology will be integrated with the Coates Assembled Components resulting in a CSRV ® Applications for patent protection of this technology will be filed upon completion of the research and development. Although at this time no arrangements have been made between the Company and George J. Coates, owner of the technology, regarding licensing of the hydrogen reactor, Mr. Coates has provided his commitment to license this technology to the Company once the related patent protection is in place. Accordingly, the Company does not currently have any rights to manufacture, use, sell and distribute the Hydrogen Reactor technology, should it become commercially feasible to manufacture and distribute products powered by the Hydroxy-Gas fuel. The Company has been and continues to be responsible for all costs incurred related to the development of this technology. Basis of Presentation The accompanying financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and rules and regulations of the Securities and Exchange Commission (the “SEC”). Since the Company’s inception, the Company has been responsible for the development costs of the CSRV ® ® ® As shown in the accompanying financial statements, the Company has incurred recurring losses from operations and, as of December 31, 2015, had a stockholders’ deficiency of ($5,229,000). In addition, the current economic environment, which is characterized by tight credit markets, investor uncertainty about how to safely invest their funds and low investor confidence, has introduced additional risk and difficulty to the Company’s challenge to secure needed additional working capital. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management has instituted a cost control program intended to restrict variable costs to only those expenses that are necessary to complete its activities related to entering the production phase of operations, develop additional commercially feasible applications of the CSRV ® During the years ended December 31, 2015 and 2014, the Company raised $1,108,000 and $2,181,000, respectively, of new working capital from the following: Description 2015 2014 Issuance of convertible promissory notes $ 631,000 $ 996,000 Sales of common stock under equity line of credit 407,000 162,000 Issuances of promissory notes to related parties 70,000 - Sales of shares of common stock and warrants to the son of a director - 515,000 Deposit on non-exclusive distribution license with China-based company - 498,000 Proceeds from exercise of common stock warrants - 10,000 $ 1,108,000 $ 2,181,000 The Company continues to actively seek out new sources of working capital; however, there can be no assurance that it will be successful in these efforts. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Certain amounts included in the accompanying financial statements for the year ended December 31, 2014 have been reclassified in order to make them comparable to the amounts presented for the year ended December 31, 2015. Majority-Owned Subsidiary CIL is currently the majority shareholder of Coates Hi-Tech Engines, Ltd., a Delaware corporation which was formed in July 2012. It has not commenced operations and has no assets. Revenue Recognition Sales and cost of sales are recognized at the time of shipment, provided the risk of loss has transferred to the customer and collection of the sales price is reasonably assured. Shipping arrangements and costs are the responsibility of the customer. Revenue from research and development activities is recognized when collection of the related revenues is reasonably assured and, when applicable, in accordance with Accounting Standards Update No. 2010-17, “Milestone Method of Revenue Recognition, a consensus of the FASB Emerging Issues Task Force”. This standard provides guidance on defining a milestone and permits recognition of revenue from research and development that is contingent upon achievement of one or more specified milestones defined in the research and development arrangements which meet specified criteria for such revenue recognition. Deposits represent cash deposits received with orders to purchase Gen Sets. License deposits, which are non-refundable, were received from the granting of sublicenses and are recognized as earned, generally commencing upon acceptance by the licensee. At that time, license revenue will be recognized ratably over the period of time that the sublicense has been granted using the straight-line method. Upon termination of a sublicense agreement, non-refundable license deposits, less any costs related to the termination of the sublicense agreement, are recognized as revenue. Revenue from research and development activities is recognized when earned and realization is reasonably assured, provided that financial risk has been transferred from the Company to its customer. The Company is recognizing the license deposit of $300,000 on the Canadian License as revenue on a straight-line basis over the approximate remaining life through 2027 of the last CSRV ® Research and Development Research and development costs are expensed when incurred. Included in accounts payable and accrued liabilities at December 31, 2015 and 2014 is $115,000 for the estimated remediation costs of previously sold Gen Sets that were determined to have cracked heads. Intellectual Property Under a licensing agreement with George J. Coates and Gregory G. Coates, the Company obtained the rights to manufacture, use and sell the CSRV ® Licensing Costs Under the CSRV ® ® ® Advertising and Marketing Costs Advertising costs, which are included in marketing expenses, are expensed when incurred. Advertising expense amounted to $7,000 and $48,000 for the years ended December 31, 2015 and 2014, respectively. In the year ended December 31, 2014, advertising and marketing costs included $45,000 in fees to agents in China and the Middle East for their assistance in introducing our CSRV technology and presenting proposals to potential investors interested in entering into a sublicense arrangement with the Company. Stock-Based Compensation Stock-based compensation expense, which does not require any outlay of cash, consists of the following: ● The estimated fair value of shares of the Company’s capital stock issued to key employees for anti-dilution protection pursuant to a resolution of the board of directors. This includes restricted shares of Series A Preferred Stock and Series B Convertible Stock. In 2014, the Company arranged for an independent professional services firm to determine the estimated fair value of Series A Preferred Stock issued in August 2014 and Series B Preferred Stock issued in July 2014. The approach to arriving at the estimated fair value of the Series B Convertible Preferred Stock was determined to have a close correlation to the trading price of the Company’s common stock. Accordingly, upon each subsequent issuance of shares of Series B Convertible Preferred Stock, the original estimated fair value determined by the independent valuation is adjusted, on a pro rata basis, to reflect the closing price of the Company’s common stock on each date of issuance. ● Compensation expense relating to stock options and stock awards under its stock option and incentive plans is recognized as an expense using the fair value measurement method. Under the fair value method, the estimated fair value of awards to employees is charged to income on a straight-line basis over the requisite service period, which is the earlier of the employee’s retirement eligibility date or the vesting period of the award. Deferred Compensation Deferred compensation represents salaries of George J. Coates and Bernadette Coates earned but not paid in order to preserve the Company’s working capital. The Company intends to repay these amounts at such time that it has sufficient working capital and after the related party notes to George J. Coates and Bernadette Coates have been repaid with interest thereon. Inventory Inventory consists of raw materials and work-in-process, including overhead and is stated at the lower of cost or market determined by the first-in, first-out method. Inventory items designated as obsolete or slow moving are reduced to net realizable value. Market value is determined using current replacement cost. Property, Plant and Equipment Property, plant and equipment is stated at cost. Depreciation is computed using the straight-line method over the estimated useful life of the assets: 40 years for buildings and building improvements, 3 to 7 years for machinery and equipment and 5 to 10 years for furniture and fixtures. Repairs and maintenance expenditures, which do not extend the useful lives of the related assets, are expensed as incurred. In the event that facts and circumstances indicate that long-lived assets may be impaired, an evaluation of recoverability is performed. Should such evaluation indicate that there has been an impairment of one or more long-lived assets, the cost basis of such assets would be adjusted accordingly, at that time. Income Taxes Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future. Such deferred income tax asset and liability computations are based on enacted tax laws and rates applicable to periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized and are adjusted when conditions indicate that deferred assets will be realized. Income tax expense (benefit) is the tax payable or refundable for the period, plus or minus the change during the period in deferred tax assets and liabilities. The Company evaluates any uncertain tax positions for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. In the event recognition of an uncertain tax position is indicated, the Company measures the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement. This process of evaluating and estimating uncertain tax positions and tax benefits requires the consideration of many factors, which may require periodic adjustments and which may not accurately forecast actual outcomes. Interest and penalties, if any, related to tax contingencies would be included in income tax expense. Loss per Share Basic net loss per share is based on the weighted average number of common shares outstanding without consideration of potentially dilutive shares of common stock. There were no shares of preferred stock outstanding with rights to share in the Company’s net income during the years ended December 31, 2015 and 2014. Diluted net income per share is based on the weighted average number of common and potentially dilutive common shares outstanding, when applicable. Use of Estimates The preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. These significant estimates include determining the fair value of convertible promissory notes containing embedded derivatives and variable conversion rates, determining a value for shares of Series A Preferred Stock and Series B Convertible Stock issued and certain limited anti-dilution rights granted to George J. Coates as more fully described in Note 16, assigning useful lives to the Company’s property, plant and equipment, determining an appropriate amount to reserve for obsolete and slow moving inventory, estimating a valuation allowance for deferred tax assets, assigning expected lives to, and estimating the rate of forfeitures of, stock options granted and selecting a trading price volatility factor for the Company’s common stock in order to estimate the fair value of the Company’s stock options on the date of grant or other appropriate measurement date. Actual results could differ from those estimates.

Concentrations of Credit and Bu

Concentrations of Credit and Business Risk	12 Months Ended
	Dec. 31, 2015
Concentrations of Credit and Business Risk [Abstract]
CONCENTRATIONS OF CREDIT AND BUSINESS RISK	2. CONCENTRATIONS OF CREDIT AND BUSINESS RISK The Company maintains cash balances with two financial institutions. Monies on deposit with one of the institutions is currently fully insured by the Federal Deposit Insurance Corporation. Monies on deposit at the other financial institution amounting to $3,000 are invested in a fund that invests in securities with maturities of 60 days or less. The Company’s operations are devoted to the development, application and marketing of the CSRV ® ®

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2015
Fair Value of Financial Instruments [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	3. FAIR VALUE OF FINANCIAL INSTRUMENTS Cash, Other Assets, Accounts Payable and Accrued Liabilities and Other Liabilities With the exception of convertible promissory notes, the carrying amount of these items approximates their fair value because of the short term maturity of these instruments. The convertible promissory notes are reported at their estimated fair value, determined as described in more detail in Note 15. Limitations Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Licensing Agreement and Deferre

Licensing Agreement and Deferred Licensing Costs	12 Months Ended
	Dec. 31, 2015
Licensing Agreement and Deferred Licensing Costs [Abstract]
LICENSING AGREEMENT AND DEFERRED LICENSING COSTS	4. LICENSING AGREEMENT AND DEFERRED LICENSING COSTS The Company holds a manufacturing, use, lease and sale license from George J. Coates and Gregory G. Coates for the CSRV ® ® ® ® ® Under the License Agreement, George J. Coates and Gregory G. Coates agreed that they will not grant any Western Hemisphere licenses to any other party with respect to the CSRV ® At December 31, 2015 and 2014 deferred licensing costs, comprised of expenditures for patent costs incurred pursuant to the CSRV ®

Agreements Assigned to Almont E

Agreements Assigned to Almont Energy, Inc.	12 Months Ended
	Dec. 31, 2015
Agreements Assigned to Almont Energy, Inc. [Abstract]
AGREEMENTS ASSIGNED TO ALMONT ENERGY, INC.	5. AGREEMENTS ASSIGNED TO ALMONT ENERGY, INC. Almont Energy Inc. (“Almont”), a privately held, independent third-party entity based in Alberta, Canada is the assignee of a sublicense which provides for a $5,000,000 license fee to be paid to the Company and covers the use of the CSRV ® Almont is also the assignee of an escrow agreement (the “Escrow Agreement”) that provides conditional rights to a second sublicense agreement from the Company for the territory of the United States (the “US License”). The US License has been deposited into an escrow account and the grant of the license will not become effective until the conditions for release from escrow are satisfied. The US License provides for a license fee of $50 million. The Escrow Agreement requires that Almont, as the assignee, make a payment (“Release Payment”) to the Company equal to the then remaining unpaid balance of the Canadian License licensing fee, the R&D Agreement fee and the down payment of $1,000,000 required under the US License. It is not likely that Almont will be able to make additional payments of the Release Payment until the Company can raise sufficient new working capital to commence production and ship Gen Sets to Almont. At December 31, 2015, the remaining balance of the Release Payment due to the Company was $5,847,000.

Non-Exclusive Distribution Subl

Non-Exclusive Distribution Sublicense with Renown Power Development, Ltd.	12 Months Ended
	Dec. 31, 2015
Non-Exclusive Distribution Sublicense With Renown Power Development, Ltd. [Abstract]
NON-EXCLUSIVE DISTRIBUTION SUBLICENSE WITH RENOWN POWER DEVELOPMENT, LTD.	6. NON-EXCLUSIVE DISTRIBUTION SUBLICENSE WITH RENOWN POWER DEVELOPMENT, LTD. In February 2015, the Company granted a non-exclusive distribution sublicense to Renown Power Development, Ltd., a China-based sales and distribution company (“Renown”) covering the territory defined as the Western Hemisphere. Under this sublicense, Renown will be permitted to sell, lease and distribute CSRV ® As collateral for payment of the sublicensing fee, Coates Power, Ltd. an independent China-based manufacturing company that will produce CSRV ® Coates Power has agreed to initially source its production parts and components from the Company. In February 2015, the Company received an order from Coates Power for approximately US$131,000 of production parts and components, at cost, in connection with its plans to manufacture two initial Gen Sets. In June, 2015, by mutual consent of the parties, it was agreed that the Company would assemble two completed Gen Sets for shipment to Coates Power in China in lieu of shipping the parts and components. This amount is included in Deposits in the accompanying balance sheet at December 31, 2015.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2015
Inventory [Abstract]
INVENTORY	7. INVENTORY Inventory at December 31, consisted of the following: 2015 2014 Raw materials $ 554,000 $ 381,000 Work-in-process 51,000 53,000 Finished goods - - Less: Reserve for obsolescence (387,000 ) (387,000 ) Total $ 218,000 $ 47,000

License Deposits

License Deposits	12 Months Ended
	Dec. 31, 2015
License Deposits [Abstract]
LICENSE DEPOSITS	8. LICENSE DEPOSITS License deposits consist of monies received as deposits on sublicense agreements, primarily comprised of deposits from Renown in the amount of $498,000 and from Almont in the amount of $300,000. These deposits are to be recognized as income on a straight-line basis over the remaining period until expiration of the last remaining CSRV ® Sublicensing fee revenue for the years ended December 31, 2015 and 2014 amounted to $94,000 and $19,000, respectively. Included in sublicensing fee revenue for the year ended December 31, 2015 is $75,000 non-refundable sublicense fee deposit received in 2002 that was abandoned by the licensee.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	9. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment at cost, less accumulated depreciation, consists of the following at December 31: 2015 2014 Land $ 1,235,000 $ 1,235,000 Building 964,000 964,000 Building improvements 83,000 83,000 Machinery and equipment 689,000 658,000 Furniture and fixtures 46,000 39,000 3,017,000 2,979,000 Less: Accumulated depreciation (908,000 ) (860,000 ) Total $ 2,109,000 $ 2,119,000 Depreciation expense amounted to $48,000 and $61,000 for the years ended December 31, 2015 and 2014, respectively.

Mortgage Loan Payable

Mortgage Loan Payable	12 Months Ended
	Dec. 31, 2015
Mortgage Loan Payable [Abstract]
MORTGAGE LOAN PAYABLE	10. MORTGAGE LOAN PAYABLE The Company has a mortgage loan on the land and building that serves as its headquarters and research and development facility which bears interest at the rate of 7.5% per annum and which, after securing a three year extension from the lender in July 2015, matures in July 2018. Interest expense for the year ended December 31, 2015 and 2014 on this mortgage amounted to $100,000 and $121,000, respectively. The loan requires monthly payments of interest, plus $5,000 which is being applied to the principal balance. The remaining principal balance at December 31, 2015 and 2014 was $1,388,000 and 1,448,000, respectively. The mortgage loan may be prepaid in whole, or, in part, at any time without penalty. The loan is collateralized by a security interest in all of the Company’s assets, the pledge of five million shares of common stock of the Company owned by George J. Coates, which were deposited into escrow for the benefit of the lender and the personal guarantee of George J. Coates. The Company is not permitted to create or permit any secondary mortgage or similar liens on the property or improvements thereon without prior consent of the lender.

Finance Lease Obligation

Finance Lease Obligation	12 Months Ended
	Dec. 31, 2015
Finance Lease Obligation [Abstract]
FINANCE LEASE OBLIGATION	11. FINANCE LEASE OBLIGATION In August 2013, the Company entered into a sale/leaseback financing arrangement with Paradigm Commercial Capital Group Corp (“Paradigm”) pursuant to which it sold its research and development and manufacturing equipment in consideration for net cash proceeds of $133,000. These cash proceeds were net of a deposit on the lease of $15,000 and transaction costs of $5,000. Under this arrangement, which terminates in February 2016, the Company is leasing back the equipment over a 30-month period. The fixed recurring monthly lease payment amount is $8,000. The effective interest rate on this lease is 36.6%. In accordance with GAAP, this sale/leaseback is required to be accounted for as a financing lease. Under this accounting method, the equipment and accumulated depreciation remains on the Company’s books and records as if the Company still owned the equipment. This accounting treatment is in accordance with ASC 840-40-25-4, Accounting for Sale-Leaseback Transactions. In addition, the discounted present value of the lease payments is recorded as a lease finance obligation. The difference between the gross sales price for the equipment and the net proceeds received amounted to $20,000, which has been recorded as unamortized discount on finance lease obligation. This amount is being amortized to interest expense using the interest method over the term of the lease. The finance lease obligation is secured by all of the equipment included in the sale/leaseback transaction and the personal guaranty of George J. Coates. For the years ended December 31, 2015 and 2014, interest expense on this lease amounted to $32,000 and $51,000, respectively, which is included in interest expense in the accompanying statements of operations.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Dec. 31, 2015
Accounts Payable and Accrued Liabilities [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	12. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities at December 31, are as follows: 2015 2014 Legal and professional fees $ 1,368,000 $ 1,290,000 Accrued interest expense 376,000 374,000 General and administrative expenses 163,000 194,000 Research and development costs 115,000 115,000 Accrued compensation and benefits - 10,000 Total $ 2,022,000 $ 1,983,000

Promissory Notes to Related Par

Promissory Notes to Related Parties	12 Months Ended
	Dec. 31, 2015
Promissory Notes to Related Parties [Abstract]
PROMISSORY NOTES TO RELATED PARTIES	13. PROMISSORY NOTES TO RELATED PARTIES Promissory Notes Issued to George J. Coates During the year ended December 31, 2015, the Company issued, in a series of transactions, promissory notes to George J. Coates and received cash proceeds of $70,000. During the years ended December 31, 2015 and 2014 the Company repaid promissory notes to George J. Coates in the aggregate principal amount of $120,000 and $145,000, respectively, and also paid him $63,000 of accrued interest thereon in 2015. The promissory notes are payable on demand and provide for interest at the rate of 17% per annum, compounded monthly. On April 29, 2014, Mr. Coates and the Company agreed to issue 39,682,540 shares of its common stock valued at $950,000 to compensate Mr. Coates for the lost benefits of ownership of property that serves as the Company's headquarters, research and development and warehouse facility. He originally contributed the property to the Company in 1994 and did not receive any compensation therefore. The shares were valued at the closing price of $0.0252 per share on April 29, 2014. In addition, during May 2014, by mutual consent between Mr. Coates and the Company, the remaining $370,000 principal amount of the promissory notes due to Mr. Coates was converted into restricted shares of common stock of the Company at the closing price per share of $0.029 on May 30, 2014. These promissory notes arose from cash lent to the Company for working capital purposes from Mr. Coates’ personal funds. Accordingly, the Company issued 12,749,162 shares of restricted common stock to Mr. Coates. In September 2014, by mutual consent between Mr. Coates and the Company, $200,000 of the transaction converting promissory notes to common stock was rescinded. Accordingly, 6,896,552 shares of common stock were returned, cancelled and restored to authorized, unissued status and $200,000 of promissory notes due to Mr. Coates was reinstated as a liability. The net result of this transaction and the partial rescission of this transaction was to reduce current liabilities by $170,000 and reduce stockholders’ deficiency by the same amount. Promissory Note Issued to Gregory G. Coates During the period from August 21, 1995 to February 14, 1996, Gregory G. Coates, son of George J. Coates, President, Technology Division and Director, in a series of payments, made cash outlays from his own personal funds on behalf of the Company in an amount which aggregated $1,462,000 to provide needed working capital to the Company in order for it to continue its operations. Gregory G. Coates contributed these funds to the Company and did not receive any consideration for this contribution. At that time, the $1,462,000 of cash outlays was added to the Company’s additional paid-in capital. Gregory G. Coates has been anticipating that these monies would be repaid to him at such time that the Company had sufficient working capital for this purpose. Gregory G. Coates has requested that this amount of additional paid-in capital be converted into a non-interest bearing promissory note. On April 28, 2014, the board of directors adopted a resolution to convert $1,462,000 of additional paid-in capital of the Company into a non-interest bearing promissory note payable on demand, due to Gregory G. Coates. As a result, the Company’s additional paid-in capital decreased by $1,462,000 and current liabilities increased by $1,462,000. As required by GAAP, interest at the rate of 10% per annum amounting to $145,000 has been imputed on this promissory note for the year ended December 31, 2015. During the year ended December 31, 2015, the Company partially repaid this promissory note to Gregory G. Coates in the aggregate principal amount of $24,000. Promissory Notes Issued to Bernadette Coates During the years ended December 31, 2015 and 2014, the Company partially repaid promissory notes to Bernadette Coates, spouse of George J. Coates, in the aggregate principal amount of $36,000 and $55,000, respectively. The promissory notes are payable on demand and provided for interest at the rate of 17% per annum, compounded monthly. 10% Promissory Note Due to Michael J. Suchar In June 2014, a 10% promissory note with a balance of $17,000, due to Michael J. Suchar, director was converted, by mutual consent, into 612,664 restricted shares of common stock at a price per share of $0.0285, the closing price of Company’s common stock on the date of conversion. For the years ended December 31, 2015 and 2014, aggregate interest expense on all promissory notes to related parties amounted to $72,000 and $92,000, respectively. Unpaid accrued interest on these promissory notes amounting to $351,000 is included in accounts payable and accrued liabilities in the accompanying balance sheet at December 31, 2015.

Convertible Promissory Notes an

Convertible Promissory Notes and Embedded Derivative Liability	12 Months Ended
	Dec. 31, 2015
Convertible Promissory Notes and Embedded Derivative Liability [Abstract]
CONVERTIBLE PROMISSORY NOTES AND EMBEDDED DERIVATIVE LIABILITY	15. CONVERTIBLE PROMISSORY NOTES AND EMBEDDED DERIVATIVE LIABILITY From time to time, the Company issues convertible promissory notes. At December 31, 2015, there was $558,000 principal amount of convertible promissory notes outstanding. The net proceeds from these convertible notes were used for general working capital purposes. During the years ended December 31, 2015 and 2014, $659,000 and $996,000, respectively, of convertible promissory notes were issued The notes may be converted into unregistered shares of the Company’s common stock at a discount ranging from 30% to 40% of the defined trading price of the common stock on the date of conversion. The defined trading prices are based on the trading price of the stock during a defined period ranging from ten to twenty-five trading days immediately preceding the date of conversion. The conversion rate discount establishes a beneficial conversion feature (“BCF”) or unamortized discount, which is required to be valued and accreted to interest expense over the six-month period until the conversion of the notes into restricted shares of common stock is permitted. In addition, the conversion formula meets the conditions that require accounting for convertible notes as derivative liability instruments. All of the convertible notes become convertible, in whole, or in part, beginning on the six month anniversary of the issuance date and may be prepaid at the option of the Company, generally with a prepayment penalty of from 25% to 50% of the principal amount of the convertible note at any time prior to becoming eligible for conversion. One convertible promissory note with a balance of $264,000, which became convertible in February 2016, is convertible in 12 equal monthly installments, plus accrued interest. The Company may elect, at its option to repay each monthly installment in whole, or in part, in cash without penalty. The amount of each installment not paid in cash is converted into shares of the Company’s common stock. This convertible note also requires that the conversion price be re-measured 23 trading days after the conversion shares are originally delivered. If the re-measured conversion price is lower, then the Company is required to issue additional conversion shares to the noteholder. In accordance with GAAP, the estimated fair value of the embedded derivative liability related to the convertible notes is required to be remeasured at each balance sheet date. The fair value measurement accounting standard establishes a valuation hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs market participants would use in valuing the asset or liability developed based on independent market data sources. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability developed based upon the best information available. The valuation hierarchy is composed of three categories. The three levels of the fair value hierarchy are as follows: ● Level 1 – Inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. ● Level 2 – Inputs include quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. ● Level 3 – Inputs to the fair value measurement are unobservable inputs or valuation techniques. The estimated fair value of the embedded derivative liabilities related to promissory notes outstanding was measured as the aggregate estimated fair value, based on Level 2 inputs, which included the average of the quoted daily yield curve rates on six-month and one-year treasury securities and, because the actual volatility rate on the Company’s common stock is not available, a conservative estimated volatility rate of 200%. The embedded derivative liability arises because, based on historical trading patterns of the Company’s stock, the formula for determining the Conversion Rate is expected to result in a different Conversion Rate than the closing price of the stock on the actual date of conversion (hereinafter referred to as the “Variable Conversion Rate Differential”). The estimated fair values of the derivative liabilities have been calculated based on a Black-Scholes option pricing model. The following table presents the Company's fair value hierarchy of financial assets and liabilities measured at fair value on: December 31, 2015 December 31, 2014 Level 1 Inputs $ - $ - Level 2 Inputs 633,000 871,000 Level 3 Inputs - - Total $ 633,000 $ 871,000 The following table presents the details of the convertible promissory notes outstanding at December 31, 2015 and 2014, including the balance of the unamortized discount and the amount of the embedded derivative liability, where applicable: Principal Amount Unamortized Discount Embedded Derivative Liability Date Issued December 31, 2015 December 31, 2014 Nominal Interest Rate Effective Interest Rate (1) Conversion Price Discount from Defined Trading Price December 31, 2015 December 31, 2014 December 31, 2015 December 31, 2014 12/8/15 $ 40,000 $ - 8.00 % 88 % 35.0 % $ 20,000 N/A $ 50,000 N/A 11/10/15 25,000 - 12.00 % 160 % 40.0 % 22,000 N/A 38,000 N/A 11/3/15 53,000 - 9.75 % 183 % 30.0 % 17,000 N/A 64,000 N/A 9/22/15 67,000 - 8.00 % 143 % 39.0 % 34,000 N/A 78,000 N/A 9/11/15 52,000 - 7.00 % 65 % 30.0 % 8,000 N/A 28,000 N/A 8/26/15 20,000 - 12.00 % 162 % 40.0 % 10,000 N/A 25,000 N/A 8/14/15 211,000 - 9.75 % 84 % 30.0 % 29,000 N/A 259,000 N/A 7/24/15 63,000 - 8.00 % 147 % 39.0 % 10,000 N/A 65,000 N/A 6/18/15 27,000 - 8.00 % 112 % 39.0 % - N/A 26,000 N/A 12/16/14 - $ 28,000 12.00 % 55 % 40.0 % - $ 8,000 - $ 31,000 12/5/14 - 53,000 8.00 % 160 % 39.0 % - 42,000 - 20,000 11/25/14 - 52,000 9.75 % 91 % 30.0 % - 24,000 - 41,000 11/14/14 - 40,000 8.00 % 139 % 32.5 % - 30,000 - 54,000 10/2/14 - 40,000 8.00 % 113 % 35.0 % - 16,000 - 43,000 9/29/14 - 53,000 8.00 % 118 % 39.0 % - 29,000 - 20,000 9/3/14 - 39,000 12.00 % 139 % 40.0 % - 15,000 - 38,000 8/29/14 - 53,000 8.00 % 105 % 39.0 % - 13,000 - 17,000 8/8/14 - 52,000 9.75 % 72 % 30.0 % - 5,000 - 41,000 7/28/14 - 30,000 12.00 % 156 % 30.0 % - 6,000 - 25,000 7/9/14 - 83,000 8.00 % 120 % 39.0 % - 5,000 - 15,000 7/8/14 - 50,000 5.00 % 106 % 37.0 % - 2,000 - 31,000 6/12/14 - 47,000 8.00 % 147 % 40.0 % - - - 46,000 4/16/14 - 25,000 12.00 % 147 % 30.0 % - - - 17,000 4/16/14 - 24,000 12.00 % 175 % 40.0 % - - - 15,000 4/2/14 - 27,000 9.75 % 71 % 30.0 % - - - 22,000 $ 558,000 $ 696,000 $ 150,000 $ 195,000 $ 633,000 $ 476,000 (1) The effective interest rate reflects the rate required to fully amortize the unamortized discount over the six-month period until the Notes become convertible. In a series of transactions, during the year ended December 31, 2015, convertible promissory notes with an aggregate principal balance of $974,000, including accrued interest thereon were converted into 520,777,116 unregistered shares of common stock. The Company incurred a loss on these conversions amounting to $273,000 for the year ended December 31, 2015. In two transactions, during the year ended December 31, 2015, the Company also repaid $54,000 of a convertible promissory note, including accrued interest thereon without penalty. In a series of transactions, during the year ended December 31, 2014, convertible promissory notes with an aggregate principal balance of $627,000, including accrued interest thereon were converted into 48,251,621 unregistered shares of common stock. The Company incurred a loss on these conversions amounting to $95,000 for the year ended December 31, 2014. At December 31, 2015, the Company had reserved 402,758,065 shares of its unissued common stock for conversion of convertible promissory notes. The Company made the private placement of these securities in reliance upon Section 4(2) of the Securities Act of 1933, as amended (the “Act”), Rule 506 of Regulation D, and the rules and regulations promulgated thereunder, and/or upon any other exemption from the registration requirements of the Act, as applicable.

Capital Stock

Capital Stock	12 Months Ended
	Dec. 31, 2015
Capital Stock/Stock Options [Abstract]
CAPITAL STOCK	16. CAPITAL STOCK Common Stock The Compan y’s common stock is traded on OTC Pink Sheets. Investors can find real-time quotes and market information for the Company at www.otcmarkets.com In March 2015, the majority stockholder authorized the board of directors to declare at some indefinite point in the future, a reverse stock split at such time as the board of directors determines, in its sole discretion, is appropriate based on market conditions and the Company’s financial condition, results of operations and financial prospects. The Board may select a conversion ratio which shall be in the range of from (a) one new post-split share of common stock for 5 old pre-split shares of common stock (a 1:5 ratio) to (b) one new post-split share of common stock for 200 old pre-split shares of common stock (a 1:200 ratio). The Board is under no obligation to actually declare the reverse stock split and may never act on this authorization, unless it properly considers all conditions and factors and concludes that it is appropriate to do so. This authorization will continue in force until revoked by a corporate action consented to by the majority stockholder or by a vote of the stockholders. The following common stock transactions occurred during the year ended December 31, 2015: ● In a series of transactions during the year ended December 31, 2015, convertible promissory notes with an aggregate principal balance of $974,000, including accrued interest thereon were converted into 520,777,120 unregistered shares of common stock. ● In a series of transactions during the year ended December 31, 2015, the Company issued 72,505,910 registered shares of its common stock to Southridge Partners II LP (“Southridge”) under the 2014 and 2015 EP Agreements, as discussed in Note 22, in consideration for $407,000. The proceeds were used for general working capital. The Company is required to deliver shares of its common stock to Southridge with each Put Notice based on the dollar amount of the Put Notice and the trading price of the common stock. At December 31, 2015, there were 15,000,000 shares of common stock held by Southridge which had not been sold. These shares may be held by Southridge until sold under a future Put Notice or until the Company requests that they be returned. The following common stock transactions occurred during the year ended December 31, 2014: ● In a series of transactions, the Company made private sales, pursuant to stock purchase agreements of 16,456,076 unregistered shares of its common stock and 16,456,076 common stock warrants to purchase one restricted share of its common stock at exercise prices ranging from $0.02 to $0.04 per share in consideration for $515,000 received from the son of Dr. Richard W. Evans, a director. The proceeds were used for general working capital. ● In a series of transactions, the Company issued 4,403,403 registered shares of common stock to Dutchess Opportunity Fund II, LP under an equity line of credit in consideration for $162,000. The proceeds were used for general working capital. ● In two transactions during April and May, 17% promissory notes due to George J. Coates having a principal balance of $420,000 were converted, by mutual consent, into 14,733,289 restricted shares of common stock at an average price per share of $0.0285 which was equal to the closing price of the Company’s common stock on the dates of conversion. In August 2014, by mutual consent between the Company and George J. Coates, the conversion of $200,000 of these 17% promissory notes was rescinded. Accordingly, 6,896,552 of the shares issued to Mr. Coates were returned for cancellation and restored to authorized, unissued status and the $200,000 principal amount of the promissory note was reinstated. ● A non-interest bearing promissory note due to George J. Coates in the principal amount of $950,000 was converted, by mutual consent, into 37,698,413 restricted shares of common stock at an average price per share of $0.0252 which was equal to the closing price of the Company’s common stock on the date of conversion. ● A 10% promissory note with a balance of $17,000 due to Michael J. Suchar, director, was converted, by mutual consent, into 612,664 restricted shares of common stock at an average price per share of $0.0285 which was equal to the closing price of the Company’s common stock on the date of conversion. ● In a series of transactions, convertible promissory notes, including accrued interest thereon aggregating $627,000 were converted into 48,251,621 unregistered shares of the Company’s common stock. ● The Company received proceeds of $10,000 from the son of Richard W. Evans, a director for the exercise of stock purchase warrants with an exercise price of $0.02 per share and issued 500,000 unregistered, restricted shares of its common stock. The proceeds were used for general working capital. At December 31, 2015, the Company had reserved 450,572,976 shares of its common stock to cover the potential conversion of convertible securities and exercise of stock options and warrants. Preferred Stock and anti-dilution rights The Company is authorized to issue 100,000,000 shares of preferred stock, par value, $0.001 per share (the “Preferred Stock”). The Company may issue any class of the Preferred Stock in any series. The board is authorized to establish and designate series, and to fix the number of shares included in each such series and the relative rights, preferences and limitations as between series, provided that, if the stated dividends and amounts payable on liquidation are not paid in full, the shares of all series of the same class shall share ratably in the payment of dividends including accumulations, if any, in accordance with the sums which would be payable on such shares if all dividends were declared and paid in full, and in any distribution of assets other than by way of dividends in accordance with the sums which would be payable on such distribution if all sums payable were discharged in full. Shares of each such series when issued shall be designated to distinguish the shares of each series from shares of all other series. There are two series of Preferred Stock that have been designated to date from the total 100,000,000 authorized shares of Preferred Stock. These are as follows: ● Series A Preferred Stock, par value $0.001 per share (“Series A”), 1,000,000 shares designated and 50,000 shares issued and outstanding as of December 31, 2015 and 2014. Shares of Series A entitle the holder to 10,000 votes per share on all matters brought before the shareholders for a vote. These shares are not entitled to receive dividends or share in distributions of capital and have no liquidation preference. All outstanding shares of Series A are owned by George J. Coates. In order to enable the Company to raise needed working capital, an anti-dilution arrangement was established which authorized the issuance of shares of Series A to George J. Coates to restore the Coates Family’s voting percentage upon any future issuance of new shares of the Company’s common stock as a result of a sale or conversion of securities into common stock, provided, however, that no anti-dilution protection shall be available in connection with public offerings of the Company’s securities. During the period from January 1, 2014 to July 2, 2014, 40,191 shares of Series A were granted and issued to George J. Coates pursuant to this anti-dilution agreement. On July 3, 2014 all of the 181,664 shares of Series A previously issued to George J. Coates were converted into shares of Series B Convertible Preferred Stock, $0.001 par value per share (“Series B”), as more fully explained below. All such converted shares of Series A were cancelled and restored to authorized, unissued status. At the same time, the aforementioned anti-dilution protection for Mr. Coates, pursuant to which shares of Series A may be issued, was cancelled and replaced with a new anti-dilution protection arrangement which involves the issuance of shares of Series B as more fully explained below. On August 1, 2014, 50,000 shares of Series A were issued to George J. Coates as an inducement to him to consider future offers from investors to acquire substantial ownership interests in the Company as a means of raising substantial new working capital for the Company. At December 31, 2015, Mr. Coates held all 50,000 shares of Series A outstanding, which entitle him to 500 million votes in addition to his voting rights from the shares of common stock and the shares of Series B he holds. Each issuance of shares of Series A to George J. Coates did not have any effect on the share of dividends or liquidation value of the holders of the Company’s common stock. However, the voting rights of the holders of the Company’s common stock are diluted with each issuance. In 2014, the Company arranged for an independent professional services firm to determine the estimated fair value of the shares of Series A provided to Mr. Coates. Based on this estimated valuation, the aggregate estimated fair value of the 50,000 shares of Series A issued to Mr. Coates on August 1, 2014, was $69,000, or $1.38 per share. Total non-cash, stock-based compensation expense from the grant of shares of Series A to Mr. Coates, including the shares converted to Series B for the years ended December 31, 2014, amounted to $169,000. This amount is included in stock-based compensation expense in the accompanying statements of operations. ● Series B Convertible Preferred Stock, par value $0.001 per share, 5,000,000 and 1,000,000 shares designated and 3,492,749 and 585,502 shares issued and outstanding as of December 31, 2015 and 2014, respectively. Shares of Series B do not earn any dividends and may be converted at the option of the holder at any time beginning on the second annual anniversary date after the date of issuance into 1,000 unregistered shares of the Company’s common stock. Holders of the Series B are entitled to one thousand votes per share held on all matters brought before the shareholders for a vote. In the event that either (i) the Company enters into an underwriting agreement for a secondary public offering of securities, or (ii) a change in control of the Company is consummated representing 50% more of the then outstanding shares of Company’s common stock, plus the number of shares of common stock into which any convertible preferred stock is convertible, regardless of whether or not such shares are otherwise eligible for conversion, then the Series B may be immediately converted at the option of the holder into restricted shares of the Company’s common stock. On July 3, 2014, the board of directors consented to (i) the conversion of all of the 181,664 shares of Series A held by George J. Coates into shares of Series B at a conversion rate of one share of Series B for each share of Series A, (ii) an anti-dilution award of an additional 75,000 shares of Series B to Mr. Coates, and (iii) a modified anti-dilution plan, effective as of July 3, 2014 (the “Modified Plan”) for George J. Coates. The anti-dilution award of an additional 75,000 shares of Series B to Mr. Coates was determined to be the number of shares of Series B required to restore Mr. Coates’ ownership percentage of outstanding common stock on a pro forma basis to 78%, assuming all of the Series B shares were converted into common stock. The ownership percentage of 78% represents the percentage of outstanding common stock that Mr. Coates originally held at December 31, 2002. Under the Modified Plan, for each new share of common stock issued by the Company to non-Coates family members in the future, additional shares of Series B will be issued to Mr. Coates equal to that number of shares of Series B required to maintain his ownership percentage of outstanding shares of common stock on a pro forma basis, at 78%. These anti-dilution provisions do not apply to new shares of common stock issued in connection with exercises of employee stock options, a secondary public offering of the Company’s securities or a merger or acquisition. In July 2014, the board of directors consented to an anti-dilution program which provides that shares of Series B be issued to Gregory G. Coates whenever new shares of common stock are issued to non-Coates family members in order to maintain his ownership percentage of common stock at 5.31% of the pro forma number of shares of common stock outstanding, assuming all shares of Series B were converted to common stock. This was his percentage ownership of common stock at December 31, 2002. In July 2014, the board of directors consented to an anti-dilution program which provides that shares of Series B be issued to Barry C. Kaye whenever new shares of common stock are issued to non-Coates family members in order to maintain his ownership percentage of common stock at 0.04157% of the pro forma number of shares of common stock outstanding, assuming all shares of Series B were converted to common stock. This was the weighted average percentage ownership of common stock he purchased, based on the number of shares of common stock outstanding on each date he acquired additional shares of common stock. The number of shares of Series B outstanding at December 31, 2015, consisted of 3,250,363, 224,975 and 17,411 shares held by George J. Coates, Gregory G. Coates and Barry C. Kaye, respectively. None of the outstanding shares of Series B may be converted prior to July 3, 2016. For the year ended December 31, 2015, 2,708,430, 184,382 and 14,435 shares of Series B were issued to George J. Coates, Gregory G. Coates and Barry C. Kaye, respectively, having an estimated fair value of $7,439,000, $506,000 and $40,000, respectively. These amounts were included in stock-based compensation expense in the accompanying statement of operations for the year ended December 31, 2015. For the year ended December 31, 2014, 541,933, 40,593 and 2,976 shares of Series B were issued to George J. Coates, Gregory G. Coates and Barry C. Kaye, respectively, having an estimated fair value of $8,070,000, $607,000 and $44,000, respectively. These amounts were included in stock-based compensation expense in the accompanying statement of operations for the year ended December 31, 2014. In the event that all of the 3,492,749 shares of Series B outstanding were converted, once the conversion restrictions lapse, an additional 3,492,749,000 new unregistered shares of common stock would be issued. On a pro forma basis, based on the number of shares of common stock outstanding at December 31, 2015, this would dilute the ownership percentage of non-affiliated stockholders from 72.3% to 16.2%. To the extent that additional shares of Series B are issued under the anti-dilution plan, the non-affiliated stockholders’ percentage ownership of the Company would be further diluted.

Sublicensing Fee Revenue

Sublicensing Fee Revenue	12 Months Ended
	Dec. 31, 2015
Sublicensing Fee Revenue [Abstract]
SUBLICENSING FEE REVENUE	18. SUBLICENSING FEE REVENUE Sublicensing fee revenue for the years ended December 31, 2015 and 2014, amounted to $94,000 and $19,000, respectively. Included in sublicensing fee revenue for the year ended December 31, 2015 is a $75,000 non-refundable sublicense fee deposit received in 2002 that was abandoned by the licensee. The Company is recognizing the license deposit of $300,000 on the Canadian Licensee as revenue on a straight-line basis over the approximate remaining life until 2027 of the last CSRV ®

Income (Loss) Per Share

Income (Loss) Per Share	12 Months Ended
	Dec. 31, 2015
Income (Loss) Per Share [Abstract]
INCOME (LOSS) PER SHARE	19. INCOME (LOSS) PER SHARE At December 31, 2015, the Company had 351,861,849 shares of common stock potentially issuable upon assumed conversion of: Description Number of Underlying Shares of Common Stock Exercise Number Vested Number Common stock options 703,000 $ 0.02800 703,000 - Common stock options 100,000 0.04200 100,000 - Common stock options 5,607,000 0.06000 5,607,000 - Common stock options 1,800,000 0.24000 1,800,000 - Common stock options 2,000,000 0.25000 2,000,000 - Common stock options 50,000 0.39000 50,000 - Common stock options 360,000 0.40000 360,000 - Common stock options 100,000 0.43000 100,000 - Common stock options 1,750,000 0.44000 1,750,000 - Common stock warrants 2,330,036 0.00500 N/A N/A Common stock warrants 1,250,000 0.02000 N/A N/A Common stock warrants 666,667 0.02250 N/A N/A Common stock warrants 2,127,660 0.02350 N/A N/A Common stock warrants 5,000,000 0.02500 N/A N/A Common stock warrants 1,739,130 0.02875 N/A N/A Common stock warrants 333,333 0.03000 N/A N/A Common stock warrants 2,714,287 0.03500 N/A N/A Common stock warrants 7,125,000 0.04000 N/A N/A Common stock warrants 333,333 0.04500 N/A N/A Common stock warrants 400,000 0.05000 N/A N/A Common stock warrants 2,181,819 0.05500 N/A N/A Common stock warrants 171,428 0.05700 N/A N/A Common stock warrants 285,714 0.05810 N/A N/A Common stock warrants 142,857 0.05850 N/A N/A Common stock warrants 2,000,000 0.06000 N/A N/A Common stock warrants 4,269,838 0.06250 N/A N/A Common stock warrants 333,333 0.06750 N/A N/A Common stock warrants 571,429 0.07000 N/A N/A Common stock warrants 666,666 0.09000 N/A N/A Common stock warrants 416,667 0.12000 N/A N/A Convertible promissory notes 304,732,652 (1) N/A N/A Total 352,547,563 (1) The principal amount of convertible promissory notes outstanding at December 31, 2015 was $558,000. Under the convertible terms of these notes, the number of shares of common stock into which these notes are convertible is variable because the conversion rates of the notes are based on the trading prices of the common stock over a defined number of trading days leading up to the conversion date during a defined conversion rate pricing period. The actual number of shares underlying these convertible instruments will likely vary from the number assumed above. The number of shares underlying these convertible notes was determined based on the defined conversion rates of the various convertible notes, assuming conversion had occurred as of December 31, 2015. At December 31, 2014, the Company had 176,919,302 shares of common stock potentially issuable upon assumed conversion of convertible securities and exercise of stock options and warrants. For the years ended December 31, 2015 and 2014, none of the potentially issuable shares of common stock were assumed to be converted because the Company incurred a net loss in those periods and the effect of including them in the calculation would have been anti-dilutive.

Stock Options

Stock Options	12 Months Ended
	Dec. 31, 2015
Capital Stock/Stock Options [Abstract]
STOCK OPTIONS	20. STOCK OPTIONS The Company’s 2006 Stock Option and Incentive Plan (the “Stock Plan”) was adopted by the Company’s board in October 2006. In September 2007, the Stock Plan, by consent of George J. Coates, majority shareholder, was adopted by our shareholders. The Stock Plan provides for the grant of stock-based awards to employees, officers and directors of, and consultants or advisors to, the Company and its subsidiaries, if any. Under the Stock Plan, the Company may grant options that are intended to qualify as incentive stock options within the meaning of Section 422 of the Internal Revenue Code of 1986, as amended (“ISO’s”), options not intended to qualify as incentive stock options (“non-statutory options”), restricted stock and other stock-based awards. ISO’s may be granted only to employees of the Company. A total of 12,500,000 shares of common stock may be issued upon the exercise of options or other awards granted under the Stock Plan. The maximum number of shares with respect to which awards may be granted during any one year to any employee under the Stock Plan shall not exceed 25% of the 12,500,000 shares of common stock covered by the Stock Plan. All of the shares of common stock authorized under the Stock Plan have been granted and no further grants may be awarded thereunder. The Company established a 2014 Stock Option and Incentive Plan (the “2014 Stock Plan”) which was adopted by the Company’s board on May 30, 2014. On March 2, 2015, the 2014 Stock Plan, by consent of George J. Coates, majority shareholder, was adopted by our shareholders. The 2014 Stock Plan provides for the grant of stock-based awards to employees, officers and directors of, and consultants or advisors to, the Company and its subsidiaries, if any. Under the 2014 Stock Plan, the Company may grant ISO’s, non-statutory options, restricted stock and other stock-based awards. ISO’s may be granted only to employees of the Company. A total of 50,000,000 shares of common stock may be issued upon the exercise of options or other awards granted under the 2014 Stock Plan. The maximum number of shares with respect to which awards may be granted during any one year to any employee under the 2014 Stock Plan shall not exceed 25% of the 50,000,000 shares of common stock covered by the 2014 Stock Plan. At December 31, 2015, none of the shares of common stock authorized under the 2014 Stock Plan had been granted as stock options or awarded. The Stock Plan and the 2014 Stock Plan (the “Stock Plans”) are administered by the board and the Compensation Committee. Subject to the provisions of the Stock Plans, the board and the Compensation Committee each has the authority to select the persons to whom awards are granted and determine the terms of each award, including the number of shares of common stock subject to the award. Payment of the exercise price of an award may be made in cash, in a “cashless exercise” through a broker, or if the applicable stock option agreement permits, shares of common stock, or by any other method approved by the board or Compensation Committee. Unless otherwise permitted by the Company, awards are not assignable or transferable except by will or the laws of descent and distribution. Upon the consummation of an acquisition of the business of the Company, by merger or otherwise, the board shall, as to outstanding awards (on the same basis or on different bases as the board shall specify), make appropriate provision for the continuation of such awards by the Company or the assumption of such awards by the surviving or acquiring entity and by substituting on an equitable basis for the shares then subject to such awards either (a) the consideration payable with respect to the outstanding shares of common stock in connection with the acquisition, (b) shares of stock of the surviving or acquiring corporation, or (c) such other securities or other consideration as the board deems appropriate, the fair market value of which (as determined by the board in its sole discretion) shall not materially differ from the fair market value of the shares of common stock subject to such awards immediately preceding the acquisition. In addition to, or in lieu of the foregoing, with respect to outstanding stock options, the board may, on the same basis or on different bases as the board shall specify, upon written notice to the affected optionees, provide that one or more options then outstanding must be exercised, in whole or in part, within a specified number of days of the date of such notice, at the end of which period such options shall terminate, or provide that one or more options then outstanding, in whole or in part, shall be terminated in exchange for a cash payment equal to the excess of the fair market value (as determined by the board in its sole discretion) for the shares subject to such stock options over the exercise price thereof. Unless otherwise determined by the board (on the same basis or on different bases as the board shall specify), any repurchase rights or other rights of the Company that relate to a stock option or other award shall continue to apply to consideration, including cash, that has been substituted, assumed or amended for a stock option or other award pursuant to these provisions. The Company may hold in escrow all or any portion of any such consideration in order to effectuate any continuing restrictions. The board may at any time provide that any stock options shall become immediately exercisable in full or in part, that any restricted stock awards shall be free of some or all restrictions, or that any other stock-based awards may become exercisable in full or in part or free of some or all restrictions or conditions, or otherwise realizable in full or in part, as the case may be. The board or Compensation Committee may, in its sole discretion, amend, modify or terminate any award granted or made under the Stock Plan, so long as such amendment, modification or termination would not materially and adversely affect the participant. During the year ended December 31, 2014, options to purchase 703,000 shares of common stock at an exercise price of $0.028 per share were granted. The stock options fully vested in April 2015. The estimated fair value of these stock options was $20,000. During the year ended December 31, 2015, stock options to purchase 703,000 shares of common stock at an exercise price of $0.028 per share became vested. During the year ended December 31, 2014, stock options to purchase 100,000 shares of common stock at an exercise price of $0.042 per share became vested. The estimated fair value of stock options which vested during the years ended December 31, 2015 and 2014 was $20,000 and $4,000, respectively. There were no unvested stock options outstanding at December 31, 2015. During the years ended December 31, 2015 and 2014, the Company recorded non-cash stock-based compensation expense related to employee stock options amounting to $7,000 and $17,000, respectively. A summary of the activity in the Company’s Stock Option Plan is as follows: Exercise Number Outstanding Weighted Average Remaining Contractual Life Number Exercisable Weighted Average Exercise Price Weighted Average Fair Value Per Stock Option at Date of Grant Balance, 1/1/14 $0.042 – $1.000 11,797,000 13 11,697,000 $ 0.193 $ 0.179 Stock options granted 0.028 703,000 15 - 0.028 0.028 Stock options vested 0.042 - 14 100,000 0.420 0.042 Balance, 12/31/14 0.028 – 1.000 12,500,000 12 11,797,000 0.184 0.169 Stock options vested 0.0028 703,000 Stock options expired 1.000 (30,000 ) (30,000 ) Balance, 12/31/15 $0.028 – $0.440 12,470,000 11 12,470,000 0.182 0.169 The weighted average fair value of the Company's stock options was estimated using the Black-Scholes option pricing model which requires highly subjective assumptions including the expected stock price volatility. These assumptions were as follows: ● Historical stock price volatility 139% - 325% ● Risk-free interest rate 0.21% - 4.64% ● Expected life (in years) 4 ● Dividend yield 0.00 The valuation assumptions were determined as follows: ● Historical stock price volatility: The Company utilized the volatility in the trading of its common stock computed for the 12 months of trading immediately preceding the date of grant. ● Risk-free interest rate: The Company bases the risk-free interest rate on the interest rate payable on U.S. Treasury securities in effect at the time of the grant for a period that is commensurate with the assumed expected option life. ● Expected life: The expected life of the options represents the period of time options are expected to be outstanding. The Company has very limited historical data on which to base this estimate. Accordingly, the Company estimated the expected life based on its assumption that the executives will be subject to frequent blackout periods during the time that the stock options will be exercisable and based on the Company’s expectation that it will complete its research and development phase and commence its initial production phase. The vesting period of these options was also considered in the determination of the expected life of each stock option grant. ● No expected dividends. The following table sets forth information with respect to stock options outstanding at December 31, 2015: Name Title Number of Shares of Common Stock Underlying Stock (1) Exercise Price per Share Option George J. Coates Chairman, Chief Executive 1,000,000 $ 0.440 10/23/2021 Officer and President 50,000 0.430 11/4/2024 275,000 0.400 11/17/2025 1,800,000 0.250 7/25/2026 1,815,000 0.060 6/24/2027 Gregory G. Coates Director and President, 500,000 0.440 10/23/2021 Technology Division 1,800,000 0.240 8/8/2026 351,500 0.028 4/30/2029 Barry C. Kaye Director, Treasurer and 125,000 0.440 10/18/2021 Chief Financial Officer 100,000 0.042 2/11/2028 351,500 0.028 4/30/2029 Dr. Frank J. Adipietro Non-employee Director 25,000 0.440 3/28/2022 50,000 0.430 11/3/2024 85,000 0.400 11/17/2025 667,000 0.060 6/24/2027 Dr. Richard W. Evans Consultant 25,000 0.440 3/28/2022 50,000 0.390 12/27/2024 200,000 0.250 2/15/2026 3,125,000 0.060 6/20/2027 Dr. Michael J. Suchar Consultant 25,000 0.440 3/28/2022 Richard Whitworth Non-employee Director 25,000 0.440 3/28/2022 William Wolf. Esq. Outside General Counsel 25,000 0.440 4/4/2022 (1)

Equity Purchase and Registratio

Equity Purchase and Registration Rights Agreements	12 Months Ended
	Dec. 31, 2015
Equity Purchase and Registration Rights Agreements [Abstract]
EQUITY PURCHASE AND REGISTRATION RIGHTS AGREEMENTS	21. EQUITY PURCHASE AND REGISTRATION RIGHTS AGREEMENTS Southridge Partners II LP In July 2014, the Company entered into an equity purchase agreement (the “2014 EP Agreement”) with Southridge Partners II LP, a Delaware limited partnership (“Southridge”). Pursuant to the terms of the 2014 EP Agreement, Southridge committed to purchase up to 40,000,000 shares of the Company’s common stock, in exchange for consideration not to exceed Ten Million ($10,000,000) Dollars. In June 2015, the 2014 Agreement automatically terminated because Southridge had purchased all 40,000,000 shares of common stock permitted under the 2014 EP Agreement. Accordingly, on July 29, 2015, the Company entered into a new 3-year equity purchase agreement (the “2015 EP Agreement”) with Southridge. Pursuant to the terms of the 2015 EP Agreement, Southridge committed to purchase up to 205,000,000 shares of the Company’s common stock, in exchange for consideration not to exceed Twenty Million ($20,000,000) Dollars on the same terms and conditions as the 2014 EP Agreement. The terms of the 2014 and 2015 EP Agreements provided that the purchase price for the shares of common stock shall be equal to 94% of the lowest closing price of the common stock during the ten trading days that comprise the defined pricing period. The Company is entitled to exercise a Put to Southridge by delivering a Put Notice, which requires Southridge to remit the dollar amount stated in the Put Notice at the end of the pricing period, provided, however, that for each day during the pricing period, if any, that the daily closing price of the Company’s common stock is (i) 25% or more below the Floor Price, as defined, or (ii) below the Floor Price, if any, stipulated in the Put Notice issued by the Company, then the dollar amount of the Put shall be reduced by 10% for each such day. The Company may stipulate a Floor Price below which, no shares of common stock may be sold by Southridge, however, the Floor price shall not be lower than the lowest daily volume weighted average price of the common stock during the ten trading days preceding the date of the Put Notice. The Company also entered into a registration rights agreement (the “Registration Rights Agreement”) with Southridge. Pursuant to the terms of the Registration Rights Agreement, on July 30, 2015, the Company filed a registration statement with the SEC covering 205,000,000 shares of common stock underlying the 2015 EP Agreement which was declared effective August 5, 2015. During the year ended December 31, 2015, the Company (i) sold all of the 40,000,000 registered shares of common stock to Southridge and received proceeds of $207,000 under the 2014 EP Agreement, and (ii) sold 32,505,910 registered shares of common stock to Southridge and received proceeds of $200,000 under the 2015 EP Agreement. Dutchess Opportunity Fund II, LP Pursuant to the terms of an Investment Agreement with Dutchess Opportunity Fund II, LP, in a series of purchase transactions (“Puts”), 4,403,403 registered shares of the Company’s common stock were sold and the Company received proceeds of $162,000, which were used for general working capital purposes. This agreement terminated in 2014. There were no offering costs related to the sales of these shares.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Taxes [Abstract]
INCOME TAXES	22. INCOME TAXES Deferred income taxes are determined using the liability method for the temporary differences between the financial reporting basis and income tax basis of the Company’s assets and liabilities. Deferred income taxes are measured based on the tax rates expected to be in effect when the temporary differences are included in the Company’s tax return. Deferred tax assets and liabilities are recognized based on anticipated future tax consequences attributable to differences between financial statement carrying amounts of assets and liabilities and their respective tax bases. Deferred tax assets increased by $3,672,000 and $3,178,000 for the years ended December 31, 2015 and 2014, respectively. These amounts were fully offset by a corresponding increase in the tax valuation allowance resulting in no net change in deferred tax assets, respectively, during these periods. No liability for unrecognized tax benefits was required to be reported at December 31, 2015 and 2014. Based on the Company's evaluation, it has concluded that there are no significant uncertain tax positions requiring recognition in the Company's financial statements. The Company's evaluation was performed for the tax years ended 2011 through 2014, the only periods subject to examination. The Company believes that its income tax positions and deductions will be sustained on audit and does not anticipate that adjustments, if any, will result in a material change to its financial position. For the years ended December 31, 2015 and 2014, there were no penalties or interest related to the Company’s income tax returns. Total deferred tax assets and valuation allowances are as follows at December 31: 2015 2014 Current deferred tax asset - inventory reserve $ 195,000 $ 195,000 Non-Current Deferred Tax Assets: Net operating loss carryforwards 7,213,000 6,475,000 Stock-based compensation expense 7,272,000 4,242,000 Accrued liabilities not paid 369,000 464,000 Deferred compensation not paid within 2.5 months 369,000 432,000 Accrued interest on notes to related parties 140,000 159,000 Total long-term deferred tax assets 15,445,000 11,772,000 Total deferred tax assets 15,639,000 11,967,000 Less: valuation allowance (15,639,000 ) (11,967,000 ) Net deferred tax assets $ - $ - The differences between income tax (benefit) provision in the financial statements and the income tax (benefit) provision computed at the U.S. Federal statutory rate of 34% at December 31 are as follows: 2015 2014 Federal tax provision at the statutory rate 34.0 % 34.0 % State income tax provision (benefit), net of federal benefit (0.9 ) (2.2 ) Stock-based compensation expense (29.7 ) (20.0 ) Deferred compensation not paid within 2.5 months 0.6 (2.5 ) Accrued interest not deductible for tax return purposes (3.4 ) (2.5 ) Net change in net operating loss carryforwards (7.2 ) (2.1 ) Loss on conversion of convertible notes (1.1 ) 0.0 Increase in estimated fair value of embedded derivative liabilities (0.6 ) (0.3 ) Accrued liabilities not deductible for tax return purposes (0.1 ) 0.3 Officer’s life insurance (0.0 ) (0.0 ) Total (8.4 ) (4.7 ) Valuation allowance 8.4 4.7 Effective tax rate 0.0 % 0.0 % At December 31, 2015, the Company had available, $19,423,000 of net operating loss carryforwards which may be used to reduce future federal taxable income, expiring between 2018 and 2035. At December 31, 2015, the Company had available $9,276,000 of net operating loss carryforwards which may be used to reduce future state taxable income, expiring between 2016 and 2035.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	23. RELATED PARTY TRANSACTIONS Issuances of Common Stock and Warrants Issuances of common stock and common stock warrants to related parties during the year ended December 31, 2015 are discussed in detail in Note 16. Promissory notes to related parties converted into restricted shares of the Company’s common stock are discussed in detail in Note 13. Issuances of Promissory Notes to Related Parties Issuances of promissory notes to related parties during the years ended December 31, 2015 and 2014 to related parties are discussed in detail in Note 13. The promissory notes issued to George J. Coates and Bernadette Coates are payable on demand and provide for interest at the rate of 17% per annum, compounded monthly. The promissory note issued to Gregory G. Coates is non-interest bearing. At December 31, 2015, interest accrued but not paid on outstanding promissory notes to related parties, aggregated $344,000. Stock Options Granted Stock options granted to related parties during the years ended December 31, 2015 and 2014 are discussed in detail in Note 21. Issuances of Preferred Stock Shares of Series A Preferred Stock awarded to George J. Coates during the years ended December 31, 2014 are discussed in detail in Note 16. Shares of Series B Convertible Preferred Stock awarded to George J. Coates, Gregory G. Coates and Barry C. Kaye during the years ended December 31, 2015 and 2014 are discussed in detail in Note 16. Personal Guaranty and Stock Pledge In connection with the Company’s mortgage loan on the Company’s headquarters facility, George J. Coates has pledged certain of his shares of common stock of the Company to the extent required by the lender and provided a personal guaranty as additional collateral. In connection with the Company's sale/leaseback of its research and development and manufacturing equipment, George J. Coates provided his personal guaranty. Compensation and Benefits Paid The approximate amount of compensation and benefits, all of which were approved by the board, paid to George J. Coates, Gregory G. Coates and Bernadette Coates, exclusive of stock-based compensation for unregistered, restricted shares of Preferred Stock awarded to George J. Coates and Gregory G. Coates and non-cash, stock-based compensation for employee stock options granted to Gregory G. Coates is summarized as follows: For the Year Ended, 2015 2014 George J. Coates (a) (b) (c) (d) (e) $ 18,000 $ 16,000 Gregory G. Coates (f) (g) 178,000 177,000 Bernadette Coates (h) 4,000 4,000 (a) For the years ended December 31, 2015 and 2014, George J. Coates earned additional base compensation of $250,000 and $250,000, respectively, payment of which is being deferred until the Company has sufficient working capital. This amount is included in deferred compensation in the accompanying balance sheets at December 31, 2015 and 2014. (b) During the year ended December 31, 2014, George J. Coates received a compensatory award of the Company’s common stock valued at $950,000 to compensate him for the lost benefits of ownership of the property he contributed to the Company as more fully discussed in Note 13. (c) During the period from January 1, 2014 to July 2, 2014, 40,191 shares of Series A Preferred Stock, having an estimated fair value of $100,000 were granted and issued to George J. Coates pursuant to an anti-dilution agreement. On July 3, 2014 181,664 shares of Series A Preferred Stock comprising all of the shares of Series A Preferred Stock previously issued to George J. Coates were converted into 181,664 shares of Series B Convertible Preferred Stock, $0.001 par value per share. (d) On August 1, 2014, 50,000 shares of Series A Preferred Stock with an estimated fair value of $69,000, were issued to George J. Coates as an inducement to him to consider future offers from investors to acquire substantial ownership interests in the Company as a means of raising substantial new working capital for the Company. (e) During the year ended December 31, 2015 and 2014, George J. Coates was awarded 2,708,430 and 541,933 shares of Series B Convertible Preferred Stock, respectively, with an estimated fair value of $7,495,000 and $8,070,000, respectively, for anti-dilution. Each share of Series B Convertible Preferred Stock becomes convertible into 1,000 shares of common stock at any time after the second anniversary after the date of issuance. (f) Includes compensation paid in 2015 and 2014 for vacation earned but not taken. (g) During the years ended December 31, 2015 and 2014, Gregory G. Coates was awarded 184,382 and 40,593 shares of Series B Convertible Preferred Stock with an estimated fair value of $506,000 and $607,000, respectively, for anti-dilution. Each share of Series B Convertible Preferred Stock becomes convertible into 1,000 shares of common stock at any time after the second anniversary after the date of issuance. (h) For the years ended December 31, 2015 and 2014, Bernadette Coates earned additional base compensation of $67,000 and $67,000, respectively, payment of which is being deferred until the Company has sufficient working capital. These amounts are included in deferred compensation in the accompanying balance sheets at December 31, 2015 and 2014. During the years ended December 31, 2015 and 2014, Barry C. Kaye, Treasurer and Chief Financial Officer was paid compensation of $83,000 and $170,000, respectively. For the year ended December 31, 2015, Mr. Kaye earned compensation of $111,000, $5,000 of which was paid and the unpaid balance of $106,000 is being deferred until the Company has sufficient working capital to remit payment to him. This unpaid amount is included in accounts payable and accrued liabilities in the accompanying balance sheet at December 31, 2015. During the years ended December 31, 2015 and 2014, Barry C. Kaye was awarded 14,435 and 2,976 shares of Series B Convertible Preferred Stock, respectively, with an estimated fair value of $40,000 and $44,000, respectively, for anti-dilution. Each share of Series B Convertible Preferred Stock becomes convertible into 1,000 shares of common stock at any time after the second anniversary after the date of issuance.

Contractual Obligations and Com

Contractual Obligations and Commitments	12 Months Ended
	Dec. 31, 2015
Contractual Obligations and Commitments / Litigation and Contingencies [Abstract]
CONTRACTUAL OBLIGATIONS AND COMMITMENTS	24. CONTRACTUAL OBLIGATIONS AND COMMITMENTS The following table summarizes our contractual obligations and commitments at December 31, 2015: Due Within Total 2016 2017 2018 Promissory notes to related parties $ 1,456,000 $ 1,456,000 $ - $ - Mortgage loan payable 1,388,000 60,000 60,000 1,268,000 Deferred compensation 922,000 922,000 - - Convertible promissory notes 558,000 294,000 264,000 - Finance lease obligation 23,000 23,000 - - Total $ 4,347,000 $ 2,755,000 $ 324,000 $ 1,268,000

Litigation and Contingencies

Litigation and Contingencies	12 Months Ended
	Dec. 31, 2015
Contractual Obligations and Commitments / Litigation and Contingencies [Abstract]
LITIGATION AND CONTINGENCIES	25. LITIGATION AND CONTINGENCIES The Company is not a party to any litigation that is material to its business.

Recently Issued Accounting Stan

Recently Issued Accounting Standards	12 Months Ended
	Dec. 31, 2015
Recently Issued Accounting Standards [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	26. RECENTLY ISSUED ACCOUNTING STANDARDS In November 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2015-17, “Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes”. This update was designed to simplify the presentation of deferred taxes by eliminating the requirement to separately classify the current and non-current portion of deferred tax assets and liabilities. Accordingly, this update will require that all deferred tax assets and liabilities be presented as non-current. This update will become effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Earlier application is permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact of this update and the transition alternatives, however, at this time it does not expect it will have a material effect on its financial statements. In July 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2015-11, “Inventory – Simplifying the Measurement of Inventory (Topic 330)”. This update requires that inventory value be measured at the lower of cost or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. Currently, generally accepted accounting principles require that inventory be valued at the lower of cost or market price to replace the inventory. This update is to become effective for annual and interim financial statements for fiscal years ending after December 15, 2016. Earlier application is permitted. This update is required to be applied prospectively. The Company is currently evaluating the impact of this update; however, at this time it does not expect it will have a material effect on its financial statements. In August 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update No. 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40)”, which was issued in order to provide guidance about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related financial statement disclosures. It requires that management evaluate whether there are conditions or events, when considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date of both the annual and interim financial statements (“Going Concern Doubt”). The evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date of the financial statements. When such evaluation determines that Going Concern Doubt does exist, then management is required to consider whether or not it is probable that its plans to mitigate the Going Concern Doubt can be effective and timely to address the Going Concern Doubt. This update further provides disclosure requirements in the notes to financial statements both when such doubt is probable of being mitigated and when such doubt is not probable of being mitigated by management’s plans. This update is to become effective for annual and interim financial statements for fiscal years ending after December 15, 2016. As permitted thereunder, the Company has elected to implement this update early and it has been applied in the financial statements for the years ended December 31, 2015 and 2014. Early adoption did not have a material effect on the Company’s financial position or results of operations. In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers,” (Topic 606): which amended the existing accounting standards for revenue recognition. The amendments are based on the principle that revenue should be recognized to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. The Company will be required to adopt this accounting standard in the first quarter of fiscal 2018. Early adoption is not permitted. The amendments may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of initial application. The Company is currently evaluating the impact of these amendments and the transition alternatives, however, at this time it does not anticipate that it will have a material effect on its financial statements.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	27. SUBSEQUENT EVENTS Common Stock Sold Under Equity Purchase Agreement During the three months ended March 31, 2016, the Company sold 37,619,488 registered shares of its common stock in accordance with the 2015 Equity Purchase Agreement and received cash proceeds of $100,000. In February 2016, the Company delivered a Put Notice to Southridge and delivered the requisite number of shares of its common stock as required under the Equity Purchase Agreement, 15,611,008 of which had not been sold as of April 8, 2016. These shares may be sold by Southridge at any time if there is a Put Notice in force or returned upon request of the Company. Issuance of Convertible Promissory Notes During the three months ended March 31, 2016, the Company issued three convertible promissory notes and received net proceeds of $88,000 after transaction costs. The holders may convert the convertible note at any time beginning six months after funding, into shares of the Company's common stock at a conversion price ranging from 62% to 70% of the trading price, as defined, of the Company’s common stock over a specified trading period prior to the date of conversion. Private Sales of Shares of Common Stock and Common Stock Warrants In March and April 2016, the Company issued 35,000,000 unregistered, restricted shares of common stock and 35,000,000 common stock warrants to purchase one share of restricted common stock at a price per share of $0.001 to a private investor in consideration for $35,000. This transaction was a private sale of unregistered, restricted securities. Conversion of Convertible Promissory Notes During the three months ended March 31, 2016, in a series of transactions, $300,000 principal amount of convertible promissory notes, including accrued interest thereon were converted into 239,858,385, unregistered shares of the Company’s common stock. Issuance of Anti-dilution shares During the three months ended March 31, 2016, the Company issued 1,263,978, 86,048 and 6,736 shares of Series B Convertible Preferred Stock to George J. Coates, Gregory G. Coates and Barry C. Kaye, respectively, representing anti-dilution shares related to newly issued shares of common stock. The estimated fair value of these shares was $1,641,000, $112,000 and $9,000, respectively. Issuance and Repayment of 17% Promissory Notes to Related Parties In April 2016, the Company issued a $5,000, 17% promissory note due to George J. Coates. 17% promissory notes due to George J. Coates amounting $10,000. Deferred Compensation As of April 8, 2015, George J. Coates, Barry C. Kaye and Bernadette Coates agreed to additional deferral of their compensation amounting to $64,000, $29,000 and $17,000, respectively, bringing their total deferred compensation to $795,000, $135,000 and $209,000, respectively. Designation of Series B Convertible Preferred Stock

The Company and Summary of Si32

The Company and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
The Company and Summary of Significant Accounting Policies [Abstract]
Nature of Organization	Nature of Organization Coates International, Ltd. is a Delaware corporation organized in October 1991 as successor-in-interest to a Delaware corporation of the same name incorporated in August 1988. Coates International, Ltd. operates in Wall Township, New Jersey. The Company has acquired the exclusive licensing rights for the Coates spherical rotary valve (“CSRV ® ® ® ® The CSRV ® ® ® ® ® ® ®
Hydrogen Reactor Technology Owned by George J. Coates	Hydrogen Reactor Technology Owned by George J. Coates George J. Coates has developed a hydrogen reactor which rearranges H 2 ® ® The Company and WTF Asia International Ltd., a Hong Kong-based entity have agreed to work together to develop this technology to enable it to be applied to large industrial gen set engines. The Company has fulfilled its obligations under this joint project by designing and integrating the switchgears, controls, load bank and emission equipment into the hydrogen reactor/gen set (“Coates Assembled Components”). On the basis of a verbal agreement, WTF Asia International Ltd. (“WTF”) is currently building additional components based on technology already developed that will enable the hydrogen reactor to adequately power larger commercial and industrial engines. Upon completion of the WTF deliverable, the parties intend to enter into a formal agreement and the WTF technology will be integrated with the Coates Assembled Components resulting in a CSRV ® Applications for patent protection of this technology will be filed upon completion of the research and development. Although at this time no arrangements have been made between the Company and George J. Coates, owner of the technology, regarding licensing of the hydrogen reactor, Mr. Coates has provided his commitment to license this technology to the Company once the related patent protection is in place. Accordingly, the Company does not currently have any rights to manufacture, use, sell and distribute the Hydrogen Reactor technology, should it become commercially feasible to manufacture and distribute products powered by the Hydroxy-Gas fuel. The Company has been and continues to be responsible for all costs incurred related to the development of this technology.
Basis of Presentation	Basis of Presentation The accompanying financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) and rules and regulations of the Securities and Exchange Commission (the “SEC”). Since the Company’s inception, the Company has been responsible for the development costs of the CSRV ® ® ® As shown in the accompanying financial statements, the Company has incurred recurring losses from operations and, as of December 31, 2015, had a stockholders’ deficiency of ($5,229,000). In addition, the current economic environment, which is characterized by tight credit markets, investor uncertainty about how to safely invest their funds and low investor confidence, has introduced additional risk and difficulty to the Company’s challenge to secure needed additional working capital. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management has instituted a cost control program intended to restrict variable costs to only those expenses that are necessary to complete its activities related to entering the production phase of operations, develop additional commercially feasible applications of the CSRV ® During the years ended December 31, 2015 and 2014, the Company raised $1,108,000 and $2,181,000, respectively, of new working capital from the following: Description 2015 2014 Issuance of convertible promissory notes $ 631,000 $ 996,000 Sales of common stock under equity line of credit 407,000 162,000 Issuances of promissory notes to related parties 70,000 - Sales of shares of common stock and warrants to the son of a director - 515,000 Deposit on non-exclusive distribution license with China-based company - 498,000 Proceeds from exercise of common stock warrants - 10,000 $ 1,108,000 $ 2,181,000 The Company continues to actively seek out new sources of working capital; however, there can be no assurance that it will be successful in these efforts. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Certain amounts included in the accompanying financial statements for the year ended December 31, 2014 have been reclassified in order to make them comparable to the amounts presented for the year ended December 31, 2015.
Majority-Owned Subsidiary	Majority-Owned Subsidiary CIL is currently the majority shareholder of Coates Hi-Tech Engines, Ltd., a Delaware corporation which was formed in July 2012. It has not commenced operations and has no assets.
Revenue Recognition	Revenue Recognition Sales and cost of sales are recognized at the time of shipment, provided the risk of loss has transferred to the customer and collection of the sales price is reasonably assured. Shipping arrangements and costs are the responsibility of the customer. Revenue from research and development activities is recognized when collection of the related revenues is reasonably assured and, when applicable, in accordance with Accounting Standards Update No. 2010-17, “Milestone Method of Revenue Recognition, a consensus of the FASB Emerging Issues Task Force”. This standard provides guidance on defining a milestone and permits recognition of revenue from research and development that is contingent upon achievement of one or more specified milestones defined in the research and development arrangements which meet specified criteria for such revenue recognition. Deposits represent cash deposits received with orders to purchase Gen Sets. License deposits, which are non-refundable, were received from the granting of sublicenses and are recognized as earned, generally commencing upon acceptance by the licensee. At that time, license revenue will be recognized ratably over the period of time that the sublicense has been granted using the straight-line method. Upon termination of a sublicense agreement, non-refundable license deposits, less any costs related to the termination of the sublicense agreement, are recognized as revenue. Revenue from research and development activities is recognized when earned and realization is reasonably assured, provided that financial risk has been transferred from the Company to its customer. The Company is recognizing the license deposit of $300,000 on the Canadian License as revenue on a straight-line basis over the approximate remaining life through 2027 of the last CSRV ®
Research and Development	Research and Development Research and development costs are expensed when incurred. Included in accounts payable and accrued liabilities at December 31, 2015 and 2014 is $115,000 for the estimated remediation costs of previously sold Gen Sets that were determined to have cracked heads.
Intellectual Property	Intellectual Property Under a licensing agreement with George J. Coates and Gregory G. Coates, the Company obtained the rights to manufacture, use and sell the CSRV ®
Licensing Costs	Licensing Costs Under the CSRV ® ® ®
Advertising and Marketing Costs	Advertising and Marketing Costs Advertising costs, which are included in marketing expenses, are expensed when incurred. Advertising expense amounted to $7,000 and $48,000 for the years ended December 31, 2015 and 2014, respectively. In the year ended December 31, 2014, advertising and marketing costs included $45,000 in fees to agents in China and the Middle East for their assistance in introducing our CSRV technology and presenting proposals to potential investors interested in entering into a sublicense arrangement with the Company.
Stock-Based Compensation	Stock-Based Compensation ● The estimated fair value of shares of the Company’s capital stock issued to key employees for anti-dilution protection pursuant to a resolution of the board of directors. This includes restricted shares of Series A Preferred Stock and Series B Convertible Stock. In 2014, the Company arranged for an independent professional services firm to determine the estimated fair value of Series A Preferred Stock issued in August 2014 and Series B Preferred Stock issued in July 2014. The approach to arriving at the estimated fair value of the Series B Convertible Preferred Stock was determined to have a close correlation to the trading price of the Company’s common stock. Accordingly, upon each subsequent issuance of shares of Series B Convertible Preferred Stock, the original estimated fair value determined by the independent valuation is adjusted, on a pro rata basis, to reflect the closing price of the Company’s common stock on each date of issuance. ● Compensation expense relating to stock options and stock awards under its stock option and incentive plans is recognized as an expense using the fair value measurement method. Under the fair value method, the estimated fair value of awards to employees is charged to income on a straight-line basis over the requisite service period, which is the earlier of the employee’s retirement eligibility date or the vesting period of the award.
Deferred Compensation	Deferred Compensation Deferred compensation represents salaries of George J. Coates and Bernadette Coates earned but not paid in order to preserve the Company’s working capital. The Company intends to repay these amounts at such time that it has sufficient working capital and after the related party notes to George J. Coates and Bernadette Coates have been repaid with interest thereon.
Inventory	Inventory Inventory consists of raw materials and work-in-process, including overhead and is stated at the lower of cost or market determined by the first-in, first-out method. Inventory items designated as obsolete or slow moving are reduced to net realizable value. Market value is determined using current replacement cost.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment is stated at cost. Depreciation is computed using the straight-line method over the estimated useful life of the assets: 40 years for buildings and building improvements, 3 to 7 years for machinery and equipment and 5 to 10 years for furniture and fixtures. Repairs and maintenance expenditures, which do not extend the useful lives of the related assets, are expensed as incurred. In the event that facts and circumstances indicate that long-lived assets may be impaired, an evaluation of recoverability is performed. Should such evaluation indicate that there has been an impairment of one or more long-lived assets, the cost basis of such assets would be adjusted accordingly, at that time.
Income Taxes	Income Taxes Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future. Such deferred income tax asset and liability computations are based on enacted tax laws and rates applicable to periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized and are adjusted when conditions indicate that deferred assets will be realized. Income tax expense (benefit) is the tax payable or refundable for the period, plus or minus the change during the period in deferred tax assets and liabilities. The Company evaluates any uncertain tax positions for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. In the event recognition of an uncertain tax position is indicated, the Company measures the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement. This process of evaluating and estimating uncertain tax positions and tax benefits requires the consideration of many factors, which may require periodic adjustments and which may not accurately forecast actual outcomes. Interest and penalties, if any, related to tax contingencies would be included in income tax expense.
Loss per Share	Loss per Share Basic net loss per share is based on the weighted average number of common shares outstanding without consideration of potentially dilutive shares of common stock. There were no shares of preferred stock outstanding with rights to share in the Company’s net income during the years ended December 31, 2015 and 2014. Diluted net income per share is based on the weighted average number of common and potentially dilutive common shares outstanding, when applicable.
Use of Estimates	Use of Estimates The preparation of the Company’s financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. These significant estimates include determining the fair value of convertible promissory notes containing embedded derivatives and variable conversion rates, determining a value for shares of Series A Preferred Stock and Series B Convertible Stock issued and certain limited anti-dilution rights granted to George J. Coates as more fully described in Note 16, assigning useful lives to the Company’s property, plant and equipment, determining an appropriate amount to reserve for obsolete and slow moving inventory, estimating a valuation allowance for deferred tax assets, assigning expected lives to, and estimating the rate of forfeitures of, stock options granted and selecting a trading price volatility factor for the Company’s common stock in order to estimate the fair value of the Company’s stock options on the date of grant or other appropriate measurement date. Actual results could differ from those estimates.

The Company and Summary of Si33

The Company and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
The Company and Summary of Significant Accounting Policies [Abstract]
Summary of new working capital	Description 2015 2014 Issuance of convertible promissory notes $ 631,000 $ 996,000 Sales of common stock under equity line of credit 407,000 162,000 Issuances of promissory notes to related parties 70,000 - Sales of shares of common stock and warrants to the son of a director - 515,000 Deposit on non-exclusive distribution license with China-based company - 498,000 Proceeds from exercise of common stock warrants - 10,000 $ 1,108,000 $ 2,181,000

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2015
Inventory [Abstract]
Summary of inventory	2015 2014 Raw materials $ 554,000 $ 381,000 Work-in-process 51,000 53,000 Finished goods - - Less: Reserve for obsolescence (387,000 ) (387,000 ) Total $ 218,000 $ 47,000

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Summary of property, plant and equipment	2015 2014 Land $ 1,235,000 $ 1,235,000 Building 964,000 964,000 Building improvements 83,000 83,000 Machinery and equipment 689,000 658,000 Furniture and fixtures 46,000 39,000 3,017,000 2,979,000 Less: Accumulated depreciation (908,000 ) (860,000 ) Total $ 2,109,000 $ 2,119,000

Accounts Payable and Accrued 36

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Accounts Payable and Accrued Liabilities [Abstract]
Summary of accounts payable and accrued liabilities	2015 2014 Legal and professional fees $ 1,368,000 $ 1,290,000 Accrued interest expense 376,000 374,000 General and administrative expenses 163,000 194,000 Research and development costs 115,000 115,000 Accrued compensation and benefits - 10,000 Total $ 2,022,000 $ 1,983,000

Convertible Promissory Notes 37

Convertible Promissory Notes and Embedded Derivative Liability (Tables)	12 Months Ended
	Dec. 31, 2015
Convertible Promissory Notes and Embedded Derivative Liability [Abstract]
Schedule fair value hierarchy of financial assets and liabilities measured at fair value	December 31, 2015 December 31, 2014 Level 1 Inputs $ - $ - Level 2 Inputs 633,000 871,000 Level 3 Inputs - - Total $ 633,000 $ 871,000
Convertible promissory notes and embedded derivative liabilities	Principal Amount Unamortized Discount Embedded Derivative Liability Date Issued December 31, 2015 December 31, 2014 Nominal Interest Rate Effective Interest (1) Conversion Price Discount from Defined Trading Price December 31, 2015 December 31, 2014 December 31, 2015 December 31, 2014 12/8/15 $ 40,000 $ - 8.00 % 88 % 35.0 % $ 20,000 N/A $ 50,000 N/A 11/10/15 25,000 - 12.00 % 160 % 40.0 % 22,000 N/A 38,000 N/A 11/3/15 53,000 - 9.75 % 183 % 30.0 % 17,000 N/A 64,000 N/A 9/22/15 67,000 - 8.00 % 143 % 39.0 % 34,000 N/A 78,000 N/A 9/11/15 52,000 - 7.00 % 65 % 30.0 % 8,000 N/A 28,000 N/A 8/26/15 20,000 - 12.00 % 162 % 40.0 % 10,000 N/A 25,000 N/A 8/14/15 211,000 - 9.75 % 84 % 30.0 % 29,000 N/A 259,000 N/A 7/24/15 63,000 - 8.00 % 147 % 39.0 % 10,000 N/A 65,000 N/A 6/18/15 27,000 - 8.00 % 112 % 39.0 % - N/A 26,000 N/A 12/16/14 - $ 28,000 12.00 % 55 % 40.0 % - $ 8,000 - $ 31,000 12/5/14 - 53,000 8.00 % 160 % 39.0 % - 42,000 - 20,000 11/25/14 - 52,000 9.75 % 91 % 30.0 % - 24,000 - 41,000 11/14/14 - 40,000 8.00 % 139 % 32.5 % - 30,000 - 54,000 10/2/14 - 40,000 8.00 % 113 % 35.0 % - 16,000 - 43,000 9/29/14 - 53,000 8.00 % 118 % 39.0 % - 29,000 - 20,000 9/3/14 - 39,000 12.00 % 139 % 40.0 % - 15,000 - 38,000 8/29/14 - 53,000 8.00 % 105 % 39.0 % - 13,000 - 17,000 8/8/14 - 52,000 9.75 % 72 % 30.0 % - 5,000 - 41,000 7/28/14 - 30,000 12.00 % 156 % 30.0 % - 6,000 - 25,000 7/9/14 - 83,000 8.00 % 120 % 39.0 % - 5,000 - 15,000 7/8/14 - 50,000 5.00 % 106 % 37.0 % - 2,000 - 31,000 6/12/14 - 47,000 8.00 % 147 % 40.0 % - - - 46,000 4/16/14 - 25,000 12.00 % 147 % 30.0 % - - - 17,000 4/16/14 - 24,000 12.00 % 175 % 40.0 % - - - 15,000 4/2/14 - 27,000 9.75 % 71 % 30.0 % - - - 22,000 $ 558,000 $ 696,000 $ 150,000 $ 195,000 $ 633,000 $ 476,000 (1) The effective interest rate reflects the rate required to fully amortize the unamortized discount over the six-month period until the Notes become convertible.

Income (Loss) Per Share (Tables

Income (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2015
Income (Loss) Per Share [Abstract]
Summary of common stock potentially issuable shares	Description Number of Underlying Shares of Common Stock Exercise Number Vested Number Common stock options 703,000 $ 0.02800 703,000 - Common stock options 100,000 0.04200 100,000 - Common stock options 5,607,000 0.06000 5,607,000 - Common stock options 1,800,000 0.24000 1,800,000 - Common stock options 2,000,000 0.25000 2,000,000 - Common stock options 50,000 0.39000 50,000 - Common stock options 360,000 0.40000 360,000 - Common stock options 100,000 0.43000 100,000 - Common stock options 1,750,000 0.44000 1,750,000 - Common stock warrants 2,330,036 0.00500 N/A N/A Common stock warrants 1,250,000 0.02000 N/A N/A Common stock warrants 666,667 0.02250 N/A N/A Common stock warrants 2,127,660 0.02350 N/A N/A Common stock warrants 5,000,000 0.02500 N/A N/A Common stock warrants 1,739,130 0.02875 N/A N/A Common stock warrants 333,333 0.03000 N/A N/A Common stock warrants 2,714,287 0.03500 N/A N/A Common stock warrants 7,125,000 0.04000 N/A N/A Common stock warrants 333,333 0.04500 N/A N/A Common stock warrants 400,000 0.05000 N/A N/A Common stock warrants 2,181,819 0.05500 N/A N/A Common stock warrants 171,428 0.05700 N/A N/A Common stock warrants 285,714 0.05810 N/A N/A Common stock warrants 142,857 0.05850 N/A N/A Common stock warrants 2,000,000 0.06000 N/A N/A Common stock warrants 4,269,838 0.06250 N/A N/A Common stock warrants 333,333 0.06750 N/A N/A Common stock warrants 571,429 0.07000 N/A N/A Common stock warrants 666,666 0.09000 N/A N/A Common stock warrants 416,667 0.12000 N/A N/A Convertible promissory notes 304,732,652 (1) N/A N/A Total 352,547,563 (1) The principal amount of convertible promissory notes outstanding at December 31, 2015 was $558,000. Under the convertible terms of these notes, the number of shares of common stock into which these notes are convertible is variable because the conversion rates of the notes are based on the trading prices of the common stock over a defined number of trading days leading up to the conversion date during a defined conversion rate pricing period. The actual number of shares underlying these convertible instruments will likely vary from the number assumed above. The number of shares underlying these convertible notes was determined based on the defined conversion rates of the various convertible notes, assuming conversion had occurred as of December 31, 2015.

Stock Options (Tables)

Stock Options (Tables)	12 Months Ended
	Dec. 31, 2015
Capital Stock/Stock Options [Abstract]
Summary of activity in company's stock option plan	Exercise Number Outstanding Weighted Average Remaining Contractual Life Number Exercisable Weighted Average Exercise Price Weighted Average Fair Value Per Stock Option at Date of Grant Balance, 1/1/14 $0.042 – $1.000 11,797,000 13 11,697,000 $ 0.193 $ 0.179 Stock options granted 0.028 703,000 15 - 0.028 0.028 Stock options vested 0.042 - 14 100,000 0.420 0.042 Balance, 12/31/14 0.028 – 1.000 12,500,000 12 11,797,000 0.184 0.169 Stock options vested 0.0028 703,000 Stock options expired 1.000 (30,000 ) (30,000 ) Balance, 12/31/15 $0.028 – $0.440 12,470,000 11 12,470,000 0.182 0.169
Summary of assumptions used to determine weighted average fair value	● Historical stock price volatility 139% - 325% ● Risk-free interest rate 0.21% - 4.64% ● Expected life (in years) 4 ● Dividend yield 0.00
Summary of stock options outstanding	Name Title Number of Shares of Common Stock Underlying Stock (1) Exercise Price per Share Option George J. Coates Chairman, Chief Executive 1,000,000 $ 0.440 10/23/2021 Officer and President 50,000 0.430 11/4/2024 275,000 0.400 11/17/2025 1,800,000 0.250 7/25/2026 1,815,000 0.060 6/24/2027 Gregory G. Coates Director and President, 500,000 0.440 10/23/2021 Technology Division 1,800,000 0.240 8/8/2026 351,500 0.028 4/30/2029 Barry C. Kaye Director, Treasurer and 125,000 0.440 10/18/2021 Chief Financial Officer 100,000 0.042 2/11/2028 351,500 0.028 4/30/2029 Dr. Frank J. Adipietro Non-employee Director 25,000 0.440 3/28/2022 50,000 0.430 11/3/2024 85,000 0.400 11/17/2025 667,000 0.060 6/24/2027 Dr. Richard W. Evans Consultant 25,000 0.440 3/28/2022 50,000 0.390 12/27/2024 200,000 0.250 2/15/2026 3,125,000 0.060 6/20/2027 Dr. Michael J. Suchar Consultant 25,000 0.440 3/28/2022 Richard Whitworth Non-employee Director 25,000 0.440 3/28/2022 William Wolf. Esq. Outside General Counsel 25,000 0.440 4/4/2022 (1)

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Taxes [Abstract]
Schedule of total deferred tax assets and valuation allowances	2015 2014 Current deferred tax asset - inventory reserve $ 195,000 $ 195,000 Non-Current Deferred Tax Assets: Net operating loss carryforwards 7,213,000 6,475,000 Stock-based compensation expense 7,272,000 4,242,000 Accrued liabilities not paid 369,000 464,000 Deferred compensation not paid within 2.5 months 369,000 432,000 Accrued interest on notes to related parties 140,000 159,000 Total long-term deferred tax assets 15,445,000 11,772,000 Total deferred tax assets 15,639,000 11,967,000 Less: valuation allowance (15,639,000 ) (11,967,000 ) Net deferred tax assets $ - $ -
Schedule of differences in income tax (benefit) provision	2015 2014 Federal tax provision at the statutory rate 34.0 % 34.0 % State income tax provision (benefit), net of federal benefit (0.9 ) (2.2 ) Stock-based compensation expense (29.7 ) (20.0 ) Deferred compensation not paid within 2.5 months 0.6 (2.5 ) Accrued interest not deductible for tax return purposes (3.4 ) (2.5 ) Net change in net operating loss carryforwards (7.2 ) (2.1 ) Loss on conversion of convertible notes (1.1 ) 0.0 Increase in estimated fair value of embedded derivative liabilities (0.6 ) (0.3 ) Accrued liabilities not deductible for tax return purposes (0.1 ) 0.3 Officer’s life insurance (0.0 ) (0.0 ) Total (8.4 ) (4.7 ) Valuation allowance 8.4 4.7 Effective tax rate 0.0 % 0.0 %

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Summary of approximate amount of base compensation and benefits	For the Year Ended, 2015 2014 George J. Coates (a) (b) (c) (d) (e) $ 18,000 $ 16,000 Gregory G. Coates (f) (g) 178,000 177,000 Bernadette Coates (h) 4,000 4,000 (a) For the years ended December 31, 2015 and 2014, George J. Coates earned additional base compensation of $250,000 and $250,000, respectively, payment of which is being deferred until the Company has sufficient working capital. This amount is included in deferred compensation in the accompanying balance sheets at December 31, 2015 and 2014. (b) During the year ended December 31, 2014, George J. Coates received a compensatory award of the Company’s common stock valued at $950,000 to compensate him for the lost benefits of ownership of the property he contributed to the Company as more fully discussed in Note 13. (c) During the period from January 1, 2014 to July 2, 2014, 40,191 shares of Series A Preferred Stock, having an estimated fair value of $100,000 were granted and issued to George J. Coates pursuant to an anti-dilution agreement. On July 3, 2014 181,664 shares of Series A Preferred Stock comprising all of the shares of Series A Preferred Stock previously issued to George J. Coates were converted into 181,664 shares of Series B Convertible Preferred Stock, $0.001 par value per share. (d) On August 1, 2014, 50,000 shares of Series A Preferred Stock with an estimated fair value of $69,000, were issued to George J. Coates as an inducement to him to consider future offers from investors to acquire substantial ownership interests in the Company as a means of raising substantial new working capital for the Company. (e) During the year ended December 31, 2015 and 2014, George J. Coates was awarded 2,708,430 and 541,933 shares of Series B Convertible Preferred Stock, respectively, with an estimated fair value of $7,495,000 and $8,070,000, respectively, for anti-dilution. Each share of Series B Convertible Preferred Stock becomes convertible into 1,000 shares of common stock at any time after the second anniversary after the date of issuance. (f) Includes compensation paid in 2015 and 2014 for vacation earned but not taken. (g) During the years ended December 31, 2015 and 2014, Gregory G. Coates was awarded 184,382 and 40,593 shares of Series B Convertible Preferred Stock with an estimated fair value of $506,000 and $607,000, respectively, for anti-dilution. Each share of Series B Convertible Preferred Stock becomes convertible into 1,000 shares of common stock at any time after the second anniversary after the date of issuance. (h) For the years ended December 31, 2015 and 2014, Bernadette Coates earned additional base compensation of $67,000 and $67,000, respectively, payment of which is being deferred until the Company has sufficient working capital. These amounts are included in deferred compensation in the accompanying balance sheets at December 31, 2015 and 2014.

Contractual Obligations and C42

Contractual Obligations and Commitments (Tables)	12 Months Ended
	Dec. 31, 2015
Contractual Obligations and Commitments / Litigation and Contingencies [Abstract]
Summary of contractual obligations and commitments	Due Within Total 2016 2017 2018 Promissory notes to related parties $ 1,456,000 $ 1,456,000 $ - $ - Mortgage loan payable 1,388,000 60,000 60,000 1,268,000 Deferred compensation 922,000 922,000 - - Convertible promissory notes 558,000 294,000 264,000 - Finance lease obligation 23,000 23,000 - - Total $ 4,347,000 $ 2,755,000 $ 324,000 $ 1,268,000

The Company and Summary of Si43

The Company and Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
The Company and Summary of Significant Accounting Policies [Abstract]
Issuance of convertible promissory notes	$ 630,500	$ 995,583
Sales of common stock under equity line of credit	407,000	$ 162,000
Issuances of promissory notes to related parties	$ 70,000
Sales of shares of common stock and warrants to the son of a director		$ 515,000
Deposit on non-exclusive distribution license with China-based company		498,000
Proceeds from exercise of common stock warrants		10,000
New working capital	$ 1,108,000	$ 2,181,000

The Company and Summary of Si44

The Company and Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
The Company And Basis Of Presentation (Textual)
Stockholder's deficiency	$ (5,299,053)	$ (5,433,529)	$ (3,231,617)
Negative working capital	$ (5,475,000)	(7,296,000)
Term for amortization of sublicense deposit	Straight-line basis over the remaining period until expiration of the last remaining CSRV® patent in force in 2027.
Research and development costs included in account payable and accrrued liabilites for remediation	$ 115,000	115,000
New working capital	1,108,000	2,181,000
Advertising expense	7,000	48,000
Advertising and marketing costs		45,000
License Deposits [Member]
The Company And Basis Of Presentation (Textual)
License deposit on Canadian License	$ 300,000	$ 300,000
Term for amortization of sublicense deposit	Straight-line basis over the approximate remaining life through 2027 of the last CSRV® technology patent in force.	Straight-line basis over the approximate remaining life through 2027 of the last CSRV® technology patent in force.
Buildings and building improvements [Member]
The Company And Basis Of Presentation (Textual)
Estimated useful life of the assets	40 years	40 years
Machinery and equipment [Member] | Maximum [Member]
The Company And Basis Of Presentation (Textual)
Estimated useful life of the assets	7 years	7 years
Machinery and equipment [Member] | Minimum [Member]
The Company And Basis Of Presentation (Textual)
Estimated useful life of the assets	3 years	3 years
Furniture and fixtures [Member] | Maximum [Member]
The Company And Basis Of Presentation (Textual)
Estimated useful life of the assets	10 years	10 years
Furniture and fixtures [Member] | Minimum [Member]
The Company And Basis Of Presentation (Textual)
Estimated useful life of the assets	5 years	5 years

Concentrations of Credit and 45

Concentrations of Credit and Business Risk (Details)	Dec. 31, 2015USD ($)
Concentrations of Credit and Business Risk [Abstract]
Deposits in other financial institutions	$ 3,000

Licensing Agreement and Defer46

Licensing Agreement and Deferred Licensing Costs (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Licensing Agreement and Deferred Licensing Costs (Textual)
Deferred licensing costs	$ 42,000	$ 47,000
Amortization expense	$ 4,000	$ 4,000

Agreements Assigned to Almont47

Agreements Assigned to Almont Energy, Inc. (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
Canadian License [Member]
Agreements Assigned to Almont Energy, Inc. (Textual)
License fee amount	$ 5,000,000
Additional fee under R&D Agreement	5,000,000
US License [Member]
Agreements Assigned to Almont Energy, Inc. (Textual)
License fee amount	50,000,000
Down payment receivable under Escrow Agreement	1,000,000
Remaining balance of release payment	$ 5,847,000

Non-Exclusive Distribution Su48

Non-Exclusive Distribution Sublicense with Renown Power Development, Ltd. (Details)	1 Months Ended
	Feb. 28, 2015USD ($)
Renown Power Development, Ltd [Member]
Non-Exclusive Distribution Sublicense with Renown Power Development, Ltd. (Textual)
Licensing fee	$ 100,000,000
Non-refundable deposit	$ 500,000
Sublicense fee payment terms	In addition, after Renown receives aggregate cash flow of US$10,000,000, it is required to pay the Company 25% of all funds it receives from any and all sources until the entire US$100 million licensing fee is paid in full.
Amount of monies required to be received before sublicence fee payments commence	$ 10,000,000
Aggregate amount of capital raises to trigger full payment of balance of licensing fee	$ 300,000,000
Coates Power [Member]
Non-Exclusive Distribution Sublicense with Renown Power Development, Ltd. (Textual)
Ownership interest	25.00%
Escrow account description	These shares of stock will be released from escrow and revert back to Coates Power and Renown only after the US$100 million sublicensing fee is paid in full.
Deposit on order for two completed Gen Sets	$ 131,000

Inventory (Details)

Inventory (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Summary of inventory
Raw materials	$ 554,000	$ 381,000
Work-in-process	$ 51,000	$ 53,000
Finished goods
Less: Reserve for obsolescence	$ (387,000)	$ (387,000)
Total	$ 218,000	$ 47,000

License Deposits (Details)

License Deposits (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
License Deposits (Textual)
Term of sublicense deposit	Straight-line basis over the remaining period until expiration of the last remaining CSRV® patent in force in 2027.
License Deposits [Member]
License Deposits (Textual)
Term of sublicense deposit	Straight-line basis over the approximate remaining life through 2027 of the last CSRV® technology patent in force.	Straight-line basis over the approximate remaining life through 2027 of the last CSRV® technology patent in force.
Sublicensing fee revenue	$ 94,000	$ 19,000
License deposit from Renown	498,000
License deposit from Almont	300,000	$ 300,000
Revenue of license deposit from Almont	91,000
Aggregate revenue earned from Almont license deposit	$ 75,000

Property, Plant and Equipment51

Property, Plant and Equipment (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Summary of Property, plant and equipment
Property, plant and equipment, Gross	$ 3,017,000	$ 2,979,000
Less: Accumulated depreciation	(908,000)	(860,000)
Total	2,109,000	2,119,000
Land [Member]
Summary of Property, plant and equipment
Property, plant and equipment, Gross	1,235,000	1,235,000
Building [Member]
Summary of Property, plant and equipment
Property, plant and equipment, Gross	964,000	964,000
Building improvements [Member]
Summary of Property, plant and equipment
Property, plant and equipment, Gross	83,000	83,000
Machinery and equipment [Member]
Summary of Property, plant and equipment
Property, plant and equipment, Gross	689,000	658,000
Furniture and fixtures [Member]
Summary of Property, plant and equipment
Property, plant and equipment, Gross	$ 46,000	$ 39,000

Property, Plant and Equipment52

Property, Plant and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment (Textual)
Depreciation expense	$ 48,000	$ 61,000

Mortgage Loan Payable (Details)

Mortgage Loan Payable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Mortgage Loan Payable (Textual)
Maturity Date	Jul. 1, 2018
Mortgage loan payable, interest rate	7.50%	7.50%
Interest expense	$ 100,000	$ 121,000
Mortgage loan payment terms	Monthly payments of interest, plus $5,000 which is being applied to the principal balance.
Periodic payment of principal	$ 5,000
Principal balance of mortgage loan due	$ 1,388,000	$ 1,448,000
Number of shares pledged as collateral	five million

Finance Lease Obligation (Detai

Finance Lease Obligation (Details) - Finance Lease Obligations [Member] - USD ($)	1 Months Ended	12 Months Ended
	Aug. 31, 2013	Dec. 31, 2015	Dec. 31, 2014
Finance Lease Obligation (Textual)
Deposits on lease	$ 15,000
Transaction costs	5,000
Equipment, sale/leaseback period		Under this arrangement, which terminates in February 2016, the Company is leasing back the equipment over a 30-month period.	Under this arrangement, which terminates in February 2016, the Company is leasing back the equipment over a 30-month period.
Monthly lease payment	$ 8,000
Effective Interest rate on lease	36.60%
Unamortized discount on finance lease obligation	$ 20,000
Financial lease, interest expense		$ 32,000	$ 51,000
Paradigm Commercial Capital Group Corp [Member]
Finance Lease Obligation (Textual)
Cash proceeds for research and development and manufacturing equipment	$ 133,000

Accounts Payable and Accrued 55

Accounts Payable and Accrued Liabilities (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Summary of accounts payable and accrued liabilities
Legal and professional fees	$ 1,368,000	$ 1,290,000
Accrued interest expense	376,000	374,000
General and administrative expenses	163,000	194,000
Research and development costs	$ 115,000	115,000
Accrued compensation and benefits		10,000
Total	$ 2,022,000	$ 1,983,000

Promissory Notes to Related P56

Promissory Notes to Related Parties (Details) - USD ($)	Apr. 29, 2014	Jun. 30, 2014	May. 31, 2014	Apr. 28, 2014	Dec. 31, 2015	Dec. 31, 2014
Promissory Notes to Related Parties (Textual)
Conversion of additional paid-in capital to promissory note to related party						$ (1,462,093)
Promissory notes interest expense					$ 72,000	92,000
Promissory notes unpaid accrued interest					351,000
George J. Coates [Member]
Promissory Notes to Related Parties (Textual)
Cash proceeds from related party promissory notes					70,000
Repaid promissory notes principal amount					120,000	$ 145,000
Accrued interest paid					$ 63,000
Convertible promissory notes, interest rate					17.00%
Conversion price per share of debt converted						$ 0.0252
Bernadette Coates [Member]
Promissory Notes to Related Parties (Textual)
Repaid promissory notes principal amount					$ 36,000	$ 55,000
Convertible promissory notes, interest rate					17.00%	17.00%
Gregory G. Coates [Member]
Promissory Notes to Related Parties (Textual)
Conversion of additional paid-in capital to promissory note to related party				$ 1,462,000
Repaid promissory notes principal amount					$ 24,000
Convertible promissory notes, interest rate					10.00%
Principal amount of promissory note					$ 145,000
Increase in current liabilities				1,462,000
Decrease in additional paid in capital				$ 1,462,000
Mr. Coates [Member]
Promissory Notes to Related Parties (Textual)
Convertible promissory note issued to compensate for lost benefits of property ownership						$ 950,000
Principal amount of promissory note			$ 370,000
Conversion price per share of debt converted	$ 0.0252		$ 0.029
Number of common stock issued upon conversion of promissory notes to related parties	39,682,540
Restricted common stock issued			12,749,162
Rescission of conversion of promissory note converted to common stock			$ 200,000
Number of shares cancelled and restored to authorized, unissued status			6,896,552
Decrease in current liabilities			$ 170,000
Decrease in stockholders' deficiency			$ 170,000
Michael J. Suchar [Member]
Promissory Notes to Related Parties (Textual)
Convertible promissory notes, interest rate		10.00%				10.00%
Convertible promissory note converted to common stock		$ 17,000				$ 17,000
Restricted common stock issued		612,664				612,664
Shares issued price per share		$ 0.0285				$ 0.0285

Convertible Promissory Notes 57

Convertible Promissory Notes and Embedded Derivative Liability (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Financial assets and liabilities measured at fair value
Total	$ 633,000	$ 871,000
Level 1 Inputs [Member]
Financial assets and liabilities measured at fair value
Total
Level 2 Inputs [Member]
Financial assets and liabilities measured at fair value
Total	$ 633,000	$ 871,000
Level 3 Inputs [Member]
Financial assets and liabilities measured at fair value
Total

Convertible Promissory Notes 58

Convertible Promissory Notes and Embedded Derivative Liability (Details 1) - USD ($)		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Convertible Promissory Notes [Member]
Debt Instrument [Line Items]
Principal amount of promissory note		$ 558,000	$ 696,000
Unamortized Discount		150,000	195,000
Embedded Derivative Liability		$ 633,000	$ 476,000
12/8/15 [Member]
Debt Instrument [Line Items]
Date Issued		Dec. 8, 2015
Principal amount of promissory note		$ 40,000
Nominal Interest Rate		8.00%
Effective Interest Rate(1)	[1]	88.00%
Conversion Price Discount from Defined Trading Price		35.00%
Unamortized Discount		$ 20,000
Embedded Derivative Liability		$ 50,000
11/10/15 [Member]
Debt Instrument [Line Items]
Date Issued		Nov. 10, 2015
Principal amount of promissory note		$ 25,000
Nominal Interest Rate		12.00%
Effective Interest Rate(1)	[1]	160.00%
Conversion Price Discount from Defined Trading Price		40.00%
Unamortized Discount		$ 22,000
Embedded Derivative Liability		$ 38,000
11/3/15 [Member]
Debt Instrument [Line Items]
Date Issued		Nov. 3, 2015
Principal amount of promissory note		$ 53,000
Nominal Interest Rate		9.75%
Effective Interest Rate(1)	[1]	183.00%
Conversion Price Discount from Defined Trading Price		30.00%
Unamortized Discount		$ 17,000
Embedded Derivative Liability		$ 64,000
9/22/15 [Member]
Debt Instrument [Line Items]
Date Issued		Sep. 22, 2015
Principal amount of promissory note		$ 67,000
Nominal Interest Rate		8.00%
Effective Interest Rate(1)	[1]	143.00%
Conversion Price Discount from Defined Trading Price		39.00%
Unamortized Discount		$ 34,000
Embedded Derivative Liability		$ 78,000
9/11/15 [Member]
Debt Instrument [Line Items]
Date Issued		Sep. 11, 2015
Principal amount of promissory note		$ 52,000
Nominal Interest Rate		7.00%
Effective Interest Rate(1)	[1]	65.00%
Conversion Price Discount from Defined Trading Price		30.00%
Unamortized Discount		$ 8,000
Embedded Derivative Liability		$ 28,000
8/26/15 [Member]
Debt Instrument [Line Items]
Date Issued		Aug. 26, 2015
Principal amount of promissory note		$ 20,000
Nominal Interest Rate		12.00%
Effective Interest Rate(1)	[1]	162.00%
Conversion Price Discount from Defined Trading Price		40.00%
Unamortized Discount		$ 10,000
Embedded Derivative Liability		$ 25,000
8/14/15 [Member]
Debt Instrument [Line Items]
Date Issued		Aug. 14, 2015
Principal amount of promissory note		$ 211,000
Nominal Interest Rate		9.75%
Effective Interest Rate(1)	[1]	84.00%
Conversion Price Discount from Defined Trading Price		30.00%
Unamortized Discount		$ 29,000
Embedded Derivative Liability		$ 259,000
7/24/15 [Member]
Debt Instrument [Line Items]
Date Issued		Jul. 24, 2015
Principal amount of promissory note		$ 63,000
Nominal Interest Rate		8.00%
Effective Interest Rate(1)	[1]	147.00%
Conversion Price Discount from Defined Trading Price		39.00%
Unamortized Discount		$ 10,000
Embedded Derivative Liability		$ 65,000
6/18/15 [Member]
Debt Instrument [Line Items]
Date Issued		Jun. 18, 2015
Principal amount of promissory note		$ 27,000
Nominal Interest Rate		8.00%
Effective Interest Rate(1)	[1]	112.00%
Conversion Price Discount from Defined Trading Price		39.00%
Unamortized Discount
Embedded Derivative Liability		$ 26,000
12/16/14 [Member]
Debt Instrument [Line Items]
Date Issued		Dec. 16, 2014
Principal amount of promissory note			$ 28,000
Nominal Interest Rate		12.00%
Effective Interest Rate(1)	[1]	55.00%
Conversion Price Discount from Defined Trading Price		40.00%
Unamortized Discount			8,000
Embedded Derivative Liability			31,000
12/5/14 [Member]
Debt Instrument [Line Items]
Date Issued		Dec. 5, 2014
Principal amount of promissory note			53,000
Nominal Interest Rate		8.00%
Effective Interest Rate(1)	[1]	160.00%
Conversion Price Discount from Defined Trading Price		39.00%
Unamortized Discount			42,000
Embedded Derivative Liability			20,000
11/25/14 [Member]
Debt Instrument [Line Items]
Date Issued		Nov. 25, 2014
Principal amount of promissory note			52,000
Nominal Interest Rate		9.75%
Effective Interest Rate(1)	[1]	91.00%
Conversion Price Discount from Defined Trading Price		30.00%
Unamortized Discount			24,000
Embedded Derivative Liability			41,000
11/14/14 [Member]
Debt Instrument [Line Items]
Date Issued		Nov. 14, 2014
Principal amount of promissory note			40,000
Nominal Interest Rate		8.00%
Effective Interest Rate(1)	[1]	139.00%
Conversion Price Discount from Defined Trading Price		32.50%
Unamortized Discount			30,000
Embedded Derivative Liability			54,000
10/2/14 [Member]
Debt Instrument [Line Items]
Date Issued		Oct. 2, 2014
Principal amount of promissory note			40,000
Nominal Interest Rate		8.00%
Effective Interest Rate(1)	[1]	113.00%
Conversion Price Discount from Defined Trading Price		35.00%
Unamortized Discount			16,000
Embedded Derivative Liability			43,000
9/29/14 [Member]
Debt Instrument [Line Items]
Date Issued		Sep. 29, 2014
Principal amount of promissory note			53,000
Nominal Interest Rate		8.00%
Effective Interest Rate(1)	[1]	118.00%
Conversion Price Discount from Defined Trading Price		39.00%
Unamortized Discount			29,000
Embedded Derivative Liability			20,000
9/3/14 [Member]
Debt Instrument [Line Items]
Date Issued		Sep. 3, 2014
Principal amount of promissory note			39,000
Nominal Interest Rate		12.00%
Effective Interest Rate(1)	[1]	139.00%
Conversion Price Discount from Defined Trading Price		40.00%
Unamortized Discount			15,000
Embedded Derivative Liability			38,000
8/29/14 [Member]
Debt Instrument [Line Items]
Date Issued		Aug. 29, 2014
Principal amount of promissory note			53,000
Nominal Interest Rate		8.00%
Effective Interest Rate(1)	[1]	105.00%
Conversion Price Discount from Defined Trading Price		39.00%
Unamortized Discount			13,000
Embedded Derivative Liability			17,000
8/8/14 [Member]
Debt Instrument [Line Items]
Date Issued		Aug. 8, 2014
Principal amount of promissory note			52,000
Nominal Interest Rate		9.75%
Effective Interest Rate(1)	[1]	72.00%
Conversion Price Discount from Defined Trading Price		30.00%
Unamortized Discount			5,000
Embedded Derivative Liability			41,000
7/28/14 [Member]
Debt Instrument [Line Items]
Date Issued		Jul. 28, 2014
Principal amount of promissory note			30,000
Nominal Interest Rate		12.00%
Effective Interest Rate(1)	[1]	156.00%
Conversion Price Discount from Defined Trading Price		30.00%
Unamortized Discount			6,000
Embedded Derivative Liability			25,000
7/9/14 [Member]
Debt Instrument [Line Items]
Date Issued		Jul. 9, 2014
Principal amount of promissory note			83,000
Nominal Interest Rate		8.00%
Effective Interest Rate(1)	[1]	120.00%
Conversion Price Discount from Defined Trading Price		39.00%
Unamortized Discount			5,000
Embedded Derivative Liability			15,000
7/8/14 [Member]
Debt Instrument [Line Items]
Date Issued		Jul. 8, 2014
Principal amount of promissory note			50,000
Nominal Interest Rate		5.00%
Effective Interest Rate(1)	[1]	106.00%
Conversion Price Discount from Defined Trading Price		37.00%
Unamortized Discount			2,000
Embedded Derivative Liability			31,000
6/12/14 [Member]
Debt Instrument [Line Items]
Date Issued		Jun. 12, 2014
Principal amount of promissory note			$ 47,000
Nominal Interest Rate		8.00%
Effective Interest Rate(1)	[1]	147.00%
Conversion Price Discount from Defined Trading Price		40.00%
Unamortized Discount
Embedded Derivative Liability			$ 46,000
4/16/14 [Member]
Debt Instrument [Line Items]
Date Issued		Apr. 16, 2014
Principal amount of promissory note			$ 25,000
Nominal Interest Rate		12.00%
Effective Interest Rate(1)	[1]	147.00%
Conversion Price Discount from Defined Trading Price		30.00%
Unamortized Discount
Embedded Derivative Liability			$ 17,000
4/16/14 [Member]
Debt Instrument [Line Items]
Date Issued		Apr. 16, 2014
Principal amount of promissory note			$ 24,000
Nominal Interest Rate		12.00%
Effective Interest Rate(1)	[1]	175.00%
Conversion Price Discount from Defined Trading Price		40.00%
Unamortized Discount
Embedded Derivative Liability			$ 15,000
4/2/14 [Member]
Debt Instrument [Line Items]
Date Issued		Apr. 2, 2014
Principal amount of promissory note			$ 27,000
Nominal Interest Rate		9.75%
Effective Interest Rate(1)	[1]	71.00%
Conversion Price Discount from Defined Trading Price		30.00%
Unamortized Discount
Embedded Derivative Liability			$ 22,000
[1]	The effective interest rate reflects the rate required to fully amortize the unamortized discount over the six-month period until the Notes become convertible.

Convertible Promissory Notes 59

Convertible Promissory Notes and Embedded Derivative Liability (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Feb. 29, 2016
Convertible Promissory Notes and Embedded Derivative Liabilities (Textual)
Volatility rate	200.00%
Convertible Promissory Note [Member]
Convertible Promissory Notes and Embedded Derivative Liabilities (Textual)
Principal amount	$ 558,000
Principal amount of convertible notes issued	$ 659,000	$ 996,000
Conversion price, description for convertible note payable	The notes may be converted into unregistered shares of the Company's common stock at a discount ranging from 30% to 40% of the defined trading price of the common stock on the date of conversion. The defined trading prices are based on the trading price of the stock during a defined period ranging from ten to twenty-five trading days immediately preceding the date of conversion.
Principal amount of debt, including accrued interest converted into shares of common stock	$ 924,000	627,000
Loss on conversion of convertible notes	273,000	$ 95,000
Amount of convertible promissory notes repaid in cash	$ 54,000
Common shares issued upon conversion of convertible notes	520,777,116	48,251,621
Prepayment option, description	All of the convertible notes become convertible, in whole, or in part, beginning on the six month anniversary of the issuance date and may be prepaid at the option of the Company, generally with a prepayment penalty of from 25% to 50% of the principal amount of the convertible note at any time prior to becoming eligible for conversion.
Common stock reserved for conversion of convertible notes	402,758,065
Convertible Promissory Note [Member] | Maximum [Member]
Convertible Promissory Notes and Embedded Derivative Liabilities (Textual)
Conversion price discount from defined trading price	40.00%
Convertible Promissory Note [Member] | Minimum [Member]
Convertible Promissory Notes and Embedded Derivative Liabilities (Textual)
Conversion price discount from defined trading price	30.00%
Convertible promissory note one [Member]
Convertible Promissory Notes and Embedded Derivative Liabilities (Textual)
Conversion price, description for convertible note payable in monthly installments	This convertible note also requires that the conversion price be re-measured 23 trading days after the conversion shares are originally delivered. If the re-measured conversion price is lower, then the Company is required to issue additional conversion shares to the noteholder.
Convertible promissory note one [Member] | Subsequent Event [Member]
Convertible Promissory Notes and Embedded Derivative Liabilities (Textual)
Principal amount payable in monthly installments			$ 264,000

Capital Stock (Details)

Capital Stock (Details) - USD ($)	Aug. 01, 2014	Jul. 03, 2014	Mar. 31, 2015	Aug. 31, 2014	Jun. 30, 2014	May. 31, 2014	May. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Jul. 31, 2014	Jul. 02, 2014	Apr. 29, 2014	Dec. 31, 2002
Capital Stock (Textual)
Common stock, authorized shares								2,000,000,000	1,000,000,000
Common stock , par value								$ 0.0001	$ 0.0001
Pro Forma Number of shares of common stock potentially issuable upon assumed conversion of covertible instruments								351,861,849
Common stock shares, reserved for convertible instruments								450,572,976
Preferred stock, authorized shares								100,000,000	100,000,000
Preferred stock, par value								$ 0.001	$ 0.001
Total non-cash, stock-based compensation expense arising from issuance of shares of Series A Preferred Stock, Series B Convertible Preferred Stock and stock options								$ 7,574,503	$ 10,174,258
Amount of promissory notes to related parties converted into shares of common stock									237,187
Cash received from exercise of stock purchase warrants									$ 10,000
Reverse stock split, Description			The Board may select a conversion ratio which shall be in the range of from (a) one new post-split share of common stock for 5 old pre-split shares of common stock (a 1:5 ratio) to (b) one new post-split share of common stock for 200 old pre-split shares of common stock (a 1:200 ratio).
Series A Preferred Stock [Member]
Capital Stock (Textual)
Preferred stock, par value								$ 0.001	$ 0.001
Series A preferred stock, designated shares								1,000,000	1,000,000
Series A convertible preferred stock, issued shares								50,000	50,000
Series A Convertible Preferred stock, outstanding shares								50,000	50,000
Description of preferred stock voting rights								Shares of Series A entitle the holder to 10,000 votes per share on all matters brought before the shareholders for a vote.	Shares of Series A entitle the holder to 10,000 votes per share on all matters brought before the shareholders for a vote.
Series B Convertible Preferred Stock [Member]
Capital Stock (Textual)
Number of shares of common stock underlying outstanding shares of Series B convertible preferred stock								3,492,749,000
Preferred stock, par value								$ 0.001	$ 0.001
Series B convertible preferred stock, designated shares								5,000,000	1,000,000
Series B Convertible Preferred stock, issued shares								3,492,749	585,502
Series B Convertible Preferred stock, outstanding shares								3,492,749	585,502
Description of preferred stock voting rights								Holders of Series B are entitled to one thousand votes per share held on all matters brought before the shareholders for a vote.
Number of shares of common stock into which each share of Series B Preferred Stock is convertible								1,000
Percentage of non - affiliate shareholder ownership before assumed conversion								72.30%
Percentage of non - affiliate shareholder ownership after assumed conversion								16.20%
Convertible promissory note [Member]
Capital Stock (Textual)
Principal amount of debt, converted into shares of common stock								$ 974,000	$ 627,000
Common shares issued upon conversion of convertible promissory notes								520,777,116	48,251,621
17% promissory notes [Member]
Capital Stock (Textual)
Conversion price per share of debt converted						$ 0.0285	$ 0.0285
Principal amount of debt, converted into shares of common stock							$ 420,000
Principal amount of debt reinstated, upon rescisson of transaction to convert into shares of common stock				$ 200,000
Number of shares of common stock returned upon rescission of debt conversion				6,896,552
Common shares issued upon conversion of 17% promissory notes due to related parties							14,733,289
George J. Coates [Member]
Capital Stock (Textual)
Conversion price per share of debt converted									$ 0.0252
Principal amount of debt, converted into shares of common stock									$ 950,000
Total non-cash, stock-based compensation expense arising from issuance of shares of Series A Preferred Stock									$ 169,000
Common shares issued upon conversion of 17% promissory notes due to related parties									37,698,413
Promissory note to related party, interest rate								17.00%
George J. Coates [Member] | Series A Preferred Stock [Member]
Capital Stock (Textual)
Estimated fair value of Series A preferred stock issued	$ 69,000
Preferred stock, par value		$ 0.001						$ 0.001
Series A convertible preferred stock, issued shares	50,000										40,191
Series A Convertible Preferred stock, outstanding shares								50,000
Description of preferred stock voting rights								Mr. Coates held all 50,000 shares of Series A outstanding, which entitle him to 500 million votes in addition to his voting rights from the shares of common stock and the shares of Series B he holds.
Shares of Series A preferred stock converted into series B convertible preferred stock		181,664
Shares of Series A Preferred Stock issued	50,000
Series A preferred stock, antidilutive shares		75,000
George J. Coates [Member] | Series B Convertible Preferred Stock [Member]
Capital Stock (Textual)
Series B convertible preferred stock, issued shares								2,708,430	541,933
Series B Convertible Preferred stock, outstanding shares								3,250,363
Ownership percentage													78.00%
Estimated fair value of Series B convertible preferred stock granted								$ 7,439,000	$ 8,070,000
Gregory G. Coates [Member]
Capital Stock (Textual)
Promissory note to related party, interest rate								10.00%
Gregory G. Coates [Member] | Series B Convertible Preferred Stock [Member]
Capital Stock (Textual)
Series B convertible preferred stock, issued shares								184,382	40,593
Series B Convertible Preferred stock, outstanding shares								224,975
Ownership percentage													5.31%
Estimated fair value of Series B convertible preferred stock granted								$ 506,000	$ 607,000
Dutchess [Member]
Capital Stock (Textual)
Registered shares of common stock issued for sales under equity line of credit									4,403,403
Proceeds from sales of registered shares of common stock under equity line of credit									$ 162,000
Michael J. Suchar [Member]
Capital Stock (Textual)
Promissory note to related party, interest rate					10.00%				10.00%
Principal amount of promissory note to related party converted					$ 17,000				$ 17,000
Restricted common stock issued					612,664				612,664
Shares issued price per share					$ 0.0285				$ 0.0285
Son of Dr. Richard W. Evans [Member]
Capital Stock (Textual)
Unregistered shares of common stock issued									16,456,076
Unregistered shares of common stock issued, value									$ 515,000
Warrants sold to purchase one share of common stock									16,456,076
Cash received from exercise of stock purchase warrants									$ 10,000
Unregistered, restricted shares of common stock									500,000
Barry C Kaye [Member]
Capital Stock (Textual)
Ownership percentage										0.04157%
Barry C Kaye [Member] | Series B Convertible Preferred Stock [Member]
Capital Stock (Textual)
Series B convertible preferred stock, issued shares								14,435	2,976
Series B Convertible Preferred stock, outstanding shares								17,411
Estimated fair value of Series B convertible preferred stock granted								$ 40,000	$ 44,000
Southridge Partners II LP [Member]
Capital Stock (Textual)
Registered shares of common stock issued, but not sold								15,000,000
Registered shares of common stock sold, shares								72,505,910
Registered shares of common stock sold, value								$ 407,000
Mr. Coates [Member]
Capital Stock (Textual)
Conversion price per share of debt converted						$ 0.029	$ 0.029					$ 0.0252
Principal amount of promissory note to related party converted									$ 950,000
Restricted common stock issued						12,749,162
Mr. Coates [Member] | Series B Convertible Preferred Stock [Member]
Capital Stock (Textual)
Series A preferred stock, antidilutive shares		75,000
Minimum [Member] | Son of Dr. Richard W. Evans [Member]
Capital Stock (Textual)
Common stock warrant exercise price									$ 0.02
Maximum [Member] | Son of Dr. Richard W. Evans [Member]
Capital Stock (Textual)
Common stock warrant exercise price									$ 0.04

Sublicensing Fee Revenue (Detai

Sublicensing Fee Revenue (Details) - Sublicensing Fee Revenue [Member] - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Sublicensing Fee Revenue [Line Items]
Sublicensing fee revenue	$ 94,000	$ 19,000
License deposits	$ 300,000
Amortization method, description	Straight-line basis over the approximate remaining life until 2027.
Non-refundable sublicense fee deposit abandoned	$ 75,000

Income (Loss) Per Share (Detail

Income (Loss) Per Share (Details) - $ / shares		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		352,547,563	176,919,302
Common stock options 1 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		703,000
Exercise Price		$ 0.02800
Number Vested		703,000
Number Non-Vested
Common stock options 2 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		100,000
Exercise Price		$ 0.04200
Number Vested		100,000
Number Non-Vested
Common stock options 3 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		5,607,000
Exercise Price		$ 0.06000
Number Vested		5,607,000
Number Non-Vested
Common stock options 4 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		1,800,000
Exercise Price		$ 0.24000
Number Vested		1,800,000
Number Non-Vested
Common stock options 5 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		2,000,000
Exercise Price		$ 0.25000
Number Vested		2,000,000
Number Non-Vested
Common stock options 6 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		50,000
Exercise Price		$ 0.39000
Number Vested		50,000
Number Non-Vested
Common stock options 7 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		360,000
Exercise Price		$ 0.40000
Number Vested		360,000
Number Non-Vested
Common stock options 8 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		100,000
Exercise Price		$ 0.43000
Number Vested		100,000
Number Non-Vested
Common stock options 9 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		1,750,000
Exercise Price		$ 0.44000
Number Vested		1,750,000
Number Non-Vested
Common stock warrants 1 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		2,330,036
Exercise Price		$ 0.00500
Number Vested
Number Non-Vested
Common stock warrants 2 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		1,250,000
Exercise Price		$ 0.02000
Number Vested
Number Non-Vested
Common stock warrants 3 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		666,667
Exercise Price		$ 0.02250
Number Vested
Number Non-Vested
Common stock warrants 4 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		2,127,660
Exercise Price		$ 0.02350
Number Vested
Number Non-Vested
Common stock warrants 5 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		5,000,000
Exercise Price		$ 0.02500
Number Vested
Number Non-Vested
Common stock warrants 6 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		1,739,130
Exercise Price		$ 0.02875
Number Vested
Number Non-Vested
Common stock warrants 7 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		333,333
Exercise Price		$ 0.03000
Number Vested
Number Non-Vested
Common stock warrants 8 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		2,714,287
Exercise Price		$ 0.03500
Number Vested
Number Non-Vested
Common stock warrants 9 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		7,125,000
Exercise Price		$ 0.04000
Number Vested
Number Non-Vested
Common stock warrants 10 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		333,333
Exercise Price		$ 0.04500
Number Vested
Number Non-Vested
Common stock warrants 11 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		400,000
Exercise Price		$ 0.05000
Number Vested
Number Non-Vested
Common stock warrants 12 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		2,181,819
Exercise Price		$ 0.05500
Number Vested
Number Non-Vested
Common stock warrants 13 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		171,428
Exercise Price		$ 0.05700
Number Vested
Number Non-Vested
Common stock warrants 14 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		285,714
Exercise Price		$ 0.05810
Number Vested
Number Non-Vested
Common stock warrants 15 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		142,857
Exercise Price		$ 0.05850
Number Vested
Number Non-Vested
Common stock warrants 16 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		2,000,000
Exercise Price		$ 0.06000
Number Vested
Number Non-Vested
Common stock warrants 17 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		4,269,838
Exercise Price		$ 0.06250
Number Vested
Number Non-Vested
Common stock warrants 18 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		333,333
Exercise Price		$ 0.06750
Number Vested
Number Non-Vested
Common stock warrants 19 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		571,429
Exercise Price		$ 0.07000
Number Vested
Number Non-Vested
Common stock warrants 20 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		666,666
Exercise Price		$ 0.09000
Number Vested
Number Non-Vested
Common stock warrants 21 [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		416,667
Exercise Price		$ 0.12000
Number Vested
Number Non-Vested
Convertible promissory notes [Member]
Trading Securities [Abstract]
Number of Underlying Shares of Common Stock		304,732,652
Exercise Price	[1]
Number Vested
Number Non-Vested
[1]	The principal amount of convertible promissory notes outstanding at December 31, 2015 was $558,000. Under the convertible terms of these notes, the number of shares of common stock into which these notes are convertible is variable because the conversion rates of the notes are based on the trading prices of the common stock over a defined number of trading days leading up to the conversion date during a defined conversion rate pricing period. The actual number of shares underlying these convertible instruments will likely vary from the number assumed above. The number of shares underlying these convertible notes was determined based on the defined conversion rates of the various convertible notes, assuming conversion had occurred as of December 31, 2015.

Income (Loss) Per Share (Deta63

Income (Loss) Per Share (Details Textual)	12 Months Ended
	Dec. 31, 2015USD ($)shares
Income (Loss) Per Share (Textual)
Convertible promissory notes outstanding | $	$ 558,000
Number of shares of common stock potentially issuable upon assumed conversion of convertible instruments and stock options outstanding | shares	351,861,849

Stock Options (Details)

Stock Options (Details) - Stock Option [Member] - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Stock options outstanding under stock option plan
Exercise Price Per Share, Stock options granted		$ 0.028
Exercise Price Per Share, Stock options Vested	0.0028	0.042
Exercise Price Per Share, Stock options Expired	1
Number Outstanding, Beginning balance	12,500,000	11,797,000
Number Outstanding ,Stock option granted		703,000
Number Outstanding ,Stock option Expired	(30,000)
Number Outstanding, Ending balance	12,470,000	12,500,000
Weighted Average Remaining Contractual Life, Beginning Balance		13 years
Weighted Average Remaining Contractual Life, Stock options granted		15 years
Weighted Average Remaining Contractual Life, Stock options vested		14 years
Weighted Average Remaining Contractual Life, Ending Balance	11 years	12 years
Number Exercisable, Beginning balance	11,797,000	11,697,000
Number Exercisable, Stock option granted
Number Exercisable, Stock options vested	703,000	100,000
Number Exercisable, Stock options expired	(30,000)
Number Exercisable, Ending balance	12,470,000	11,797,000
Weighted Average Exercise Price, Beginning balance	$ 0.184	$ 0.193
Weighted average exercise price, Stock option granted		0.028
Weighted Average Exercise Price, stock option vested		0.420
Weighted Average Exercise Price, Ending balance	0.182	0.184
Weighted Average Fair Value Per Stock Option at Date of Grant, Beginning balance	0.169	0.179
Weighted Average Fair Value Per Stock Option at Date of Granted		0.028
Weighted Average Fair Value Per Stock Option at Date of Grant, Vested		0.042
Weighted Average Fair Value Per Stock Option at Date of Grant, Ending balance	0.169	0.169
Maximum [Member]
Stock options outstanding under stock option plan
Exercise Price Per Share, Beginning balance	1	1
Exercise Price Per Share, Ending balance	0.440	1
Minimum [Member]
Stock options outstanding under stock option plan
Exercise Price Per Share, Beginning balance	0.028	0.042
Exercise Price Per Share, Ending balance	$ 0.028	$ 0.028

Stock Options (Details 1)

Stock Options (Details 1)	12 Months Ended
	Dec. 31, 2015
Summary of assumptions used to determine weighted average fair value
Historical stock price volatility, minimum	139.00%
Historical stock price volatility, maximum	325.00%
Risk-free interest rate, minimum	0.21%
Risk-free interest rate, maximum	4.64%
Expected life (in years)	4 years
Dividend yield	0.00%

Stock Options (Details 2)

Stock Options (Details 2) - $ / shares		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Employees			703,000
George J. Coates [Member] | 10/23/2021 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Employees	[1]	1,000,000
Exercise Price per Share		$ 0.440
George J. Coates [Member] | 11/4/2024 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Employees	[1]	50,000
Exercise Price per Share		$ 0.430
George J. Coates [Member] | 11/17/2025 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Employees	[1]	275,000
Exercise Price per Share		$ 0.400
George J. Coates [Member] | 7/25/2026 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Employees	[1]	1,800,000
Exercise Price per Share		$ 0.250
George J. Coates [Member] | 6/24/2027 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Employees	[1]	1,815,000
Exercise Price per Share		$ 0.060
Gregory G. Coates [Member] | 10/23/2021 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Employees	[1]	500,000
Exercise Price per Share		$ 0.440
Gregory G. Coates [Member] | 8/8/2026 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Employees	[1]	1,800,000
Exercise Price per Share		$ 0.240
Gregory G. Coates [Member] | 4/30/2029 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Employees	[1]	351,500
Exercise Price per Share		$ 0.028
Barry C. Kaye [Member] | 10/18/2021 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Employees	[1]	125,000
Exercise Price per Share		$ 0.440
Barry C. Kaye [Member] | 2/11/2028 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Employees	[1]	100,000
Exercise Price per Share		$ 0.042
Barry C. Kaye [Member] | 4/30/2029 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Employees	[1]	351,500
Exercise Price per Share		$ 0.028
Dr. Frank J. Adipietro [Member] | 3/28/2022 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Non-employees	[1]	25,000
Exercise Price per Share		$ 0.440
Dr. Frank J. Adipietro [Member] | 11/3/2024 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Non-employees	[1]	50,000
Exercise Price per Share		$ 0.430
Dr. Frank J. Adipietro [Member] | 11/17/2025 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Non-employees	[1]	85,000
Exercise Price per Share		$ 0.4000
Dr. Frank J. Adipietro [Member] | 6/24/2027 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Non-employees	[1]	667,000
Exercise Price per Share		$ 0.060
Dr. Richard W. Evans [Member] | 3/28/2022 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Non-employees	[1]	25,000
Exercise Price per Share		$ 0.440
Dr. Richard W. Evans [Member] | 12/27/2024 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Non-employees	[1]	50,000
Exercise Price per Share		$ 0.390
Dr. Richard W. Evans [Member] | 2/15/2026 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Non-employees	[1]	200,000
Exercise Price per Share		$ 0.250
Dr. Richard W. Evans [Member] | 6/20/2027 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Non-employees	[1]	3,125,000
Exercise Price per Share		$ 0.060
Dr. Michael J. Suchar [Member] | 3/28/2022 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Non-employees	[1]	25,000
Exercise Price per Share		$ 0.440
Richard Whitworth [Member] | 3/28/2022 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Non-employees	[1]	25,000
Exercise Price per Share		$ 0.440
William Wolf Esq [Member] | 4/4/2022 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number of Shares of Common Stock Underlying Stock Options, Non-employees	[1]	25,000
Exercise Price per Share		$ 0.440
[1]	All outstanding stock options are fully vested.

Stock Options (Details Textual)

Stock Options (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Stock Options (Textual)
Stock options granted during period		703,000
Vested stock options	703,000	100,000
Vested stock options, exercise price	$ 0.028	$ 0.042
Exercise price per share, granted		$ 0.028
Non-cash stock-based compensation expense related to employee stock options	$ 7,000	$ 17,000
Historical stock price volatility description	The Company utilized the volatility in the trading of its common stock computed for the 12 months of trading immediately preceding the date of grant
Estimated fair value of stock options vested	$ 20,000	4,000
Estimated fair value of stock options granted		$ 20,000
2006 Stock Option and Incentive Plan [Member]
Stock Options (Textual)
Common stock available for stock options or awards under the Stock Plan	12,500,000
Maximum percentage of shares issuable in one year to one employee	25.00%
Maximum number of shares of common stock authorized for issue under plan	12,500,000
2014 Stock Option and Incentive Plan [Member]
Stock Options (Textual)
Common stock available for stock options or awards under the Stock Plan	50,000,000
Maximum percentage of shares issuable in one year to one employee	25.00%
Maximum number of shares of common stock authorized for issue under plan	50,000,000

Equity Purchase and Registrat68

Equity Purchase and Registration Rights Agreements (Details) - USD ($)	1 Months Ended				12 Months Ended
	Jul. 30, 2015	Jul. 29, 2015	Jun. 30, 2015	Jul. 30, 2014	Dec. 31, 2015	Dec. 31, 2014
Equity Purchase and Registration Rights Agreements (Textual)
Issuance of common stock under equity line of credit						$ 161,636
Southridge Partners II LP [Member] | 2014 Equity Purchase Agreements [Member]
Equity Purchase and Registration Rights Agreements (Textual)
Number of shares of common stock sold					40,000,000
Convertible agreement description				Pursuant to the terms of the 2014 EP Agreement, Southridge committed to purchase up to 40,000,000 shares of the Company's common stock, in exchange for consideration not to exceed Ten Million ($10,000,000) Dollars.
Daily conditions for reducing put option amount by 10% description					The purchase price for the shares of common stock shall be equal to 94% of the lowest closing price of the common stock during the ten trading days that comprise the defined pricing period. The Company is entitled to exercise a Put to Southridge by delivering a Put Notice, which requires Southridge to remit the dollar amount stated in the Put Notice at the end of the pricing period, provided, however, that for each day during the pricing period, if any, that the daily closing price of the Company's common stock is (i) 25% or more below the Floor Price, as defined, or (ii) below the Floor Price, if any, stipulated in the Put Notice issued by the Company, then the dollar amount of the Put shall be reduced by 10% for each such day.
Purchase of common stock shares			40,000,000
Southridge Partners II LP [Member] | Equity Purchase Agreement [Member]
Equity Purchase and Registration Rights Agreements (Textual)
Purchase agreement term		3 years
Number of shares of common stock sold					32,505,910
Daily conditions for reducing put option amount by 10% description					The purchase price for the shares of common stock shall be equal to 94% of the lowest closing price of the common stock during the ten trading days that comprise the defined pricing period. The Company is entitled to exercise a Put to Southridge by delivering a Put Notice, which requires Southridge to remit the dollar amount stated in the Put Notice at the end of the pricing period, provided, however, that for each day during the pricing period, if any, that the daily closing price of the Company's common stock is (i) 25% or more below the Floor Price, as defined, or (ii) below the Floor Price, if any, stipulated in the Put Notice issued by the Company, then the dollar amount of the Put shall be reduced by 10% for each such day.
2015 equity purchase agreement description		Pursuant to the terms of the 2015 EP Agreement, Southridge committed to purchase up to 205,000,000 shares of the Company's common stock, in exchange for consideration not to exceed Twenty Million ($20,000,000) Dollars
Number of shares of common stock shares registered	205,000,000
Dutchess Opportunity Fund II, LP [Member] | 2014 Equity Purchase Agreements [Member]
Equity Purchase and Registration Rights Agreements (Textual)
Number of shares of common stock sold					4,403,403

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Income Taxes [Abstract]
Current deferred tax asset - inventory reserve	$ 195,000	$ 195,000
Non-Current Deferred Tax Assets:
Net operating loss carryforwards	7,213,000	6,475,000
Stock-based compensation expense	7,272,000	4,242,000
Accrued liabilities not paid	369,000	464,000
Deferred compensation not paid within 2.5 months	369,000	432,000
Accrued interest on notes to related parties	140,000	159,000
Total long-term deferred tax assets	15,445,000	11,772,000
Total deferred tax assets	15,639,000	11,967,000
Less: valuation allowance	$ (15,639,000)	$ (11,967,000)
Net deferred tax assets

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule of differences in Income tax (benefit) provision
Federal tax provision at the statutory rate	34.00%	34.00%
State income tax provision (benefit), net of federal benefit	(0.90%)	(2.20%)
Stock-based compensation expense	(29.70%)	(20.00%)
Deferred compensation not paid within 2.5 months	0.60%	(2.50%)
Accrued interest not deductible for tax return purposes	(3.40%)	(2.50%)
Net change in net operating loss carryforwards	(7.20%)	(2.10%)
Loss on conversion of convertible notes	(1.10%)	0.00%
Increase in estimated fair value of embedded derivative liabilities	(0.60%)	(0.30%)
Accrued liabilities not deductible for tax return purposes	(0.10%)	0.30%
Officer's life insurance	0.00%	0.00%
Total	(8.40%)	(4.70%)
Valuation allowance	8.40%	4.70%
Effective tax rate	0.00%	0.00%

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Taxes (Textual)
Federal tax provision (benefit) at the statutory rate	34.00%	34.00%
Increase in deferred tax assets	$ 3,672,000	$ 3,178,000
Unrecognized tax benefits liability
Open income tax years, Description	2011 through 2014
Penalties or interest related to income tax returns
Federal [Member]
Income Taxes (Textual)
Operating loss carryforwards	$ 19,423,000
Operating loss carryforwards expiration date description	Expiring between 2018 and 2035
New Jersey [Member]
Income Taxes (Textual)
Operating loss carryforwards	$ 9,276,000
Operating loss carryforwards expiration date description	Expiring between 2016 and 2035.

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Summary of approximate amount of base compensation and benefits
Base compensation and benefits - all employees		$ 7,852,456	$ 10,400,971
George J Coates [Member]
Summary of approximate amount of base compensation and benefits
Base compensation and benefits - all employees	[1],[2],[3],[4],[5]	18,000	16,000
Gregory G. Coates [Member]
Summary of approximate amount of base compensation and benefits
Base compensation and benefits - all employees	[6],[7]	178,000	177,000
Bernadette Coates [Member]
Summary of approximate amount of base compensation and benefits
Base compensation and benefits - all employees	[8]	$ 4,000	$ 4,000
[1]	During the period from January 1, 2014 to July 2, 2014, 40,191 shares of Series A Preferred Stock, having an estimated fair value of $100,000 were granted and issued to George J. Coates pursuant to an anti-dilution agreement. On July 3, 2014 181,664 shares of Series A Preferred Stock comprising all of the shares of Series A Preferred Stock previously issued to George J. Coates were converted into 181,664 shares of Series B Convertible Preferred Stock, $0.001 par value per share.
[2]	During the year ended December 31, 2014, George J. Coates received a compensatory award of the Company's common stock valued at $950,000 to compensate him for the lost benefits of ownership of the property he contributed to the Company as more fully discussed in Note 13.
[3]	During the year ended December 31, 2015 and 2014, George J. Coates was awarded 2,708,430 and 541,933 shares of Series B Convertible Preferred Stock, respectively, with an estimated fair value of $7,495,000 and $8,070,000, respectively, for anti-dilution. Each share of Series B Convertible Preferred Stock becomes convertible into 1,000 shares of common stock at any time after the second anniversary after the date of issuance.
[4]	For the years ended December 31, 2015 and 2014, George J. Coates earned additional base compensation of $250,000 and $250,000, respectively, payment of which is being deferred until the Company has sufficient working capital. This amount is included in deferred compensation in the accompanying balance sheets at December 31, 2015 and 2014.
[5]	On August 1, 2014, 50,000 shares of Series A Preferred Stock with an estimated fair value of $69,000, were issued to George J. Coates as an inducement to him to consider future offers from investors to acquire substantial ownership interests in the Company as a means of raising substantial new working capital for the Company.
[6]	During the years ended December 31, 2015 and 2014, Gregory G. Coates was awarded 184,382 and 40,593 shares of Series B Convertible Preferred Stock with an estimated fair value of $506,000 and $607,000, respectively, for anti-dilution. Each share of Series B Convertible Preferred Stock becomes convertible into 1,000 shares of common stock at any time after the second anniversary after the date of issuance.
[7]	Includes compensation paid in 2015 and 2014 for vacation earned but not taken.
[8]	For the years ended December 31, 2015 and 2014, Bernadette Coates earned additional base compensation of $67,000 and $67,000, respectively, payment of which is being deferred until the Company has sufficient working capital. These amounts are included in deferred compensation in the accompanying balance sheets at December 31, 2015 and 2014.

Related Party Transactions (D73

Related Party Transactions (Details Textual) - USD ($)	Aug. 01, 2014	Dec. 31, 2015	Dec. 31, 2014	Jul. 03, 2014	Jul. 02, 2014
Related Party Transactions (Textual)
Promissory notes unpaid accrued interest		$ 351,000
Preferred stock, par value		$ 0.001	$ 0.001
Series B Convertible Preferred Stock [Member]
Related Party Transactions (Textual)
Issuance of anti-dilution shares of Series B convertible preferred stock to related parties, shares		2,907,247	328,838
George J. Coates [Member]
Related Party Transactions (Textual)
Amount of compensation deferred		$ 250,000	$ 250,000
George J. Coates [Member] | Series A Preferred Stock [Member]
Related Party Transactions (Textual)
Shares of series A preferred stock issued					40,191
Fair value of series A preferred stock issued			$ 100,000
Series A convertible preferred stock, issued shares	50,000
Preferred stock, par value				$ 0.001
Shares of Series A preferred stock converted into series B convertible preferred stock				181,664
Estimated fair value of Series A preferred stock issued	$ 69,000
George J. Coates [Member] | Series B Convertible Preferred Stock [Member]
Related Party Transactions (Textual)
Issuance of anti-dilution shares of Series B convertible preferred stock to related parties, shares		2,708,430	541,933
Preferred stock, conversion basis		Each share of Series B Convertible Preferred Stock becomes convertible into 1,000 shares of common stock at any time after the second anniversary after the date of issuance.
Estimated fair value of Series B convertible preferred stock granted		$ 7,495,000	$ 8,070,000
Gregory G. Coates [Member] | Series B Convertible Preferred Stock [Member]
Related Party Transactions (Textual)
Preferred stock, conversion basis		Each share of Series B Convertible Preferred Stock becomes convertible into 1,000 shares of common stock at any time after the second anniversary after the date of issuance.
Series B convertible preferred stock, issued shares		184,382	40,593
Estimated fair value of Series B convertible preferred stock granted		$ 506,000	$ 607,000
Bernadette Coates [Member]
Related Party Transactions (Textual)
Amount of compensation deferred		$ 67,000	67,000
Related Party [Member]
Related Party Transactions (Textual)
Effective interest rate		17.00%
Promissory notes unpaid accrued interest		$ 344,000
Barry C Kaye [Member]
Related Party Transactions (Textual)
Amount of compensation deferred		$ 83,000	$ 170,000
Issuance of anti-dilution shares of Series B convertible preferred stock to related parties, shares		14,435	2,976
Value of anti-dilution shares of series B convertible preferred stock issued to related parties		$ 40,000	$ 44,000
Preferred stock, conversion basis		Each share of Series B Convertible Preferred Stock becomes convertible into 1,000 shares of common stock at any time after the second anniversary after the date of issuance.
Compensation earned by Barry C. Kaye, but not paid		$ 111,000
Balance of unpaid, deferred compensation		$ 106,000
Mr. Coates [Member]
Related Party Transactions (Textual)
Convertible promissory note converted to common stock			$ 950,000

Contractual Obligations and C74

Contractual Obligations and Commitments (Details)	Dec. 31, 2015USD ($)
Summary of Company's contractual obligations
2,016	$ 2,755,000
2,017	324,000
2,018	1,268,000
Total	4,347,000
Promissory notes to related parties [Member]
Summary of Company's contractual obligations
2,016	$ 1,456,000
2,017
2,018
Total	$ 1,456,000
Mortgage loan payable [Member]
Summary of Company's contractual obligations
2,016	60,000
2,017	60,000
2,018	1,268,000
Total	1,388,000
Deferred compensation [Member]
Summary of Company's contractual obligations
2,016	$ 922,000
2,017
2,018
Total	$ 922,000
Convertible promissory notes [Member]
Summary of Company's contractual obligations
2,016	294,000
2,017	$ 264,000
2,018
Total	$ 558,000
Finance lease obligation [Member]
Summary of Company's contractual obligations
2,016	$ 23,000
2,017
2,018
Total	$ 23,000

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Apr. 08, 2015	Apr. 30, 2016	Feb. 29, 2016	Apr. 30, 2016	Mar. 31, 2016	Apr. 08, 2016	Dec. 31, 2015	Dec. 31, 2014
Subsequent Event [Line Items]
Preferred stock shares authorized							100,000,000	100,000,000
George J. Coates [Member]
Subsequent Event [Line Items]
Total deferred compensation	$ 795,000
Additional deferred compensation	64,000
Barry C. Kaye [Member]
Subsequent Event [Line Items]
Total deferred compensation	135,000
Additional deferred compensation	29,000
Bernadette Coates [Member]
Subsequent Event [Line Items]
Total deferred compensation	209,000
Additional deferred compensation	$ 17,000
Subsequent Event [Member] | Equity Purchase Agreement [Member]
Subsequent Event [Line Items]
Stock issued during period value					$ 100,000
Unsold shares						15,611,008
Registered shares of common stock sold					37,619,488
Subsequent Event [Member] | Convertible Promissory Note [Member]
Subsequent Event [Line Items]
Total amount of convertible notes issued					$ 88,000
Conversion price, description					Company's common stock at a conversion price ranging from 62% to 70% of the trading price.
Subsequent Event [Member] | Convertible Promissory Note [Member] | George J. Coates [Member]
Subsequent Event [Line Items]
Interest rate			17.00%
Repayment of promissory notes to related parties			$ 10,000
Subsequent Event [Member] | Convertible Promissory Notes One [Member]
Subsequent Event [Line Items]
Total amount of convertible notes converted to common stock					$ 300,000
Unregistered shares of common stock issued					239,858,385
Subsequent Event [Member] | 17% Promissory Note [Member] | George J. Coates [Member]
Subsequent Event [Line Items]
Stock issued during period value		$ 5,000
Interest rate		17.00%	17.00%
Repayment of promissory notes to related parties			$ 10,000
Common Stock Warrants [Member] | Private Placement [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Unregistered shares of common stock issued				35,000,000
Common stock warrants issued				35,000,000
Sale of stock and warrants consideration received				$ 35,000
Price per share of common stock sold		$ 0.001		$ 0.001
Series B Convertible Preferred Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Shares of Series B Preferred Stock issued			20,000,000
Preferred stock, par value			$ 0.001
Preferred stock shares authorized			25,000,000
Series B Convertible Preferred Stock [Member] | Subsequent Event [Member] | George J. Coates [Member]
Subsequent Event [Line Items]
Shares of Series B Preferred Stock issued					1,263,978
Fair value of Series B Preferred Stock issued					$ 1,641,000
Series B Convertible Preferred Stock [Member] | Subsequent Event [Member] | Gregory G. Coates [Member]
Subsequent Event [Line Items]
Shares of Series B Preferred Stock issued					86,048
Fair value of Series B Preferred Stock issued					$ 112,000
Series B Convertible Preferred Stock [Member] | Subsequent Event [Member] | Barry C. Kaye [Member]
Subsequent Event [Line Items]
Shares of Series B Preferred Stock issued					6,736
Fair value of Series B Preferred Stock issued					$ 9,000