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COMMON STOCK TO BE ISSUED | 6 Months Ended
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Jun. 30, 2013
COMMON STOCK TO BE ISSUED [Abstract] |
COMMON STOCK TO BE ISSUED | NOTE 16 - COMMON STOCK TO BE ISSUED On May 11, 2012, the Company received an additional investment of $12,500 from a shareholder in exchange for a one year original issue discount convertible note with detachable warrants. The face value of the note is $13,750. The $1,250 original issue discount is expensed as interest over the term of the note. The convertible note payable is convertible into 825,000 shares of the Company's Class A common stock at a conversion rate of $0.017 per share. The Company has valued the beneficial conversion feature attached to the note using the intrinsic value method at $1,545. The five-year warrants to purchase 825,000 shares of the Company's Class A common stock at an exercise price of $0.033 were valued at the relative fair value of $4,970 based on using the Black-Scholes pricing model assuming a dividend yield of 0%, an expected volatility of 462.61%, and a risk free interest rate of .096%. The beneficial conversion feature and the relative fair value of the warrants are recorded as an increase to additional paid in capital and a discount to the note. On May 11, 2013, the shareholder verbally requested to convert the note into 825,000 shares Class A common stock. At the date of this report, the Company had not received the executed conversion documents and therefore has recorded the 825,000 shares in 'Common Stock to be Issued'.

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- Definition The disclosure for common stock to be issued related to conversion of note payable. + References No definition available. + Details
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