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ACCOUNTS PAYABLE AND ACCRUED EXPENSES | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2014 | Dec. 31, 2013
ACCOUNTS PAYABLE AND ACCRUED EXPENSES [Abstract] |  |
ACCOUNTS PAYABLE AND ACCRUED EXPENSES | NOTE 5 - ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following:
|  | March 31, 2014 |  |  | December 31, 2013 |
|  | (unaudited) |  |  |  |
Accounts payable |  | $ | 8,000 |  |  | $ | 19,638 |
Payroll related liabilities |  |  | 4,707 |  |  |  | 26,069 |
Other current liabilities |  |  | 3,824 |  |  |  | 4,803 |
|  | $ | 16,531 |  |  | $ | 50,510 |
Due to Related Parties |  | $ | 960 |  |  | $ | 16,175 |
| 6. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following as of December 31, 2013 and 2012:
|  | 2013 |  |  | 2012 |
Accounts payable |  | $ | 19,638 |  |  | $ | 67,403 |
Payroll related liabilities |  |  | 26,069 |  |  |  | 5,869 |
Other current liabilities |  |  | 4,803 |  |  |  | 16,776 |
Total Accrued Payable and Accrued Expenses |  | $ | 50,510 |  |  | $ | 90,048 |
Due to Related Parties |  | $ | 16,175 |  |  | $ | 13,560 |
On January 2, 2013 the Company entered into a deferred payment agreement with two Company officers, under the terms of the deferred payment agreement the two officers agreed to defer their monthly compensation payments including expenses for a period of up to six months from the date of the agreement. As an incentive to the two officers to enter into this agreement, the Company agreed to issue the first officer 100,000 of the Company's pre-merger common shares which were issued on June 30, 2013 and recoded as share based compensation, additionally, the Company granted the second officer the right to convert any and all amounts owed to him under this agreement into the Company's common shares at a conversion rate of $0.25 per share. Total amount deferred under this agreement was $296,096 as of June 30, 2013. On June 30, 2013, the Company entered into a new agreement with the two officers whereby an amount of $167,640 of the deferred payment liability was converted to Company's common stock at a price of $0.25 which resulted in the issuance of 670,562 pre-merger common shares. Additionally, one officer forgave the remaining portion of his deferred payment of $128,456 which resulted in the Company recording additional paid in capital for the amount forgiven in the accompanying balance sheet for the year ended December 31, 2013 because this officer was a shareholder. On September 30, 2013, the Company issued a total of 460,390 common shares to two shareholders to settle approximately $115,000 of accrued liabilities that was owed to these shareholders.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19 -Subparagraph a -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20, 24 -Article 5 + Details
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