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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of the Company’s net deferred income taxes are as follows (rounded):

	December 31, 2013			December 31, 2012
Deferred tax assets:
Net operating loss carry forwards	$	9,171,000		$	8,457,000
Accrued expenses	72,000			32,000
Depreciation and amortization	23,000			19,000
Stock option and warrant expenses	285,000			51,000
Deferred rent	5,000			—
Other	2,000			2,000
Gross deferred income tax assets	9,558,000			8,561,000
Valuation allowance	(9,558,000		)	(8,561,000		)
Total deferred income tax assets	$	—		$	—

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The following summary reconciles differences from taxes at the federal statutory rate with the effective rate:

	Twelve Months Ended December 31,
	2013		2012
Federal income tax at statutory rates	(34.0	)%	(34.0	)%
Change in deferred tax asset valuation allowance	30.0	%	35.9	%
Deferred state taxes	(2.8	)%	(3.5	)%
Non-deductible expenses:
Meals & entertainment	0.3	%	0.2	%
Change in fair value of warrants	2.6	%	0.7	%
ISO stock compensation	1.0	%	0.4	%
Other	2.9	%	0.3	%
Income taxes (benefit) at effective rates	—	%	—	%

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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