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NOTE 13 - SERIES A REDEEMABLE CONVERTIBLE CUMLATIVE PREFERRED STOCK (Details) - USD ($) | 2 Months Ended | 12 Months Ended |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | ---
Oct. 31, 2016 | Dec. 31, 2016 | Dec. 31, 2015 | Dec. 30, 2015 | Dec. 16, 2015 | Oct. 27, 2015 | Oct. 26, 2015 | Mar. 31, 2015
Preferred stock authorized |  | 10,000,000 | 10,000,000 |  |  |  |  |
Proceeds from sale of preferred stock |  | $ 296,000 |  |  |  |  |  |
Accrued cumulative dividends |  | 5,920 |  |  |  |  |  |
Preferred stock redemption value |  | $ 301,920 |  |  |  |  |  |
Accrued and unpaid dividends per share by the conversion price |  |  | $ 0.30 | $ 0.30 | $ 0.30 | $ 0.30 | $ 0.30 | $ 0.80
Series A Convertible Preferred Stock [Member] |  |  |  |  |  |  |  |
Preferred stock authorized |  | 10,000,000 |  |  |  |  |  |
Preferred stock issued |  | 500,000 |  |  |  |  |  |
Sale of preferred stock | 2960000.00% |  |  |  |  |  |  |
Proceeds from sale of preferred stock | $ 296,000 |  |  |  |  |  |  |
Liquidation preference |  | $ 10 |  |  |  |  |  |
Accrued and unpaid dividends per share by the conversion price |  | $ 0.18 |  |  |  |  |  |
Cumulative cash dividends at an annual rate |  | 8.00% |  |  |  |  |  |

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- Definition The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(d)(1)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(d)(1)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
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