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11. INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2013
Income Taxes Tables |
Schedule of income tax expense | The Company’s income tax expense consisted of:
|  | December 31, 2013 |  |  | December 31, 2012 |
Current: |  |  |  |  |  |
United States |  | $ | - |  |  | $ | - |
Foreign |  |  | - |  |  |  | - |
|  |  | - |  |  |  | - |
Deferred: |  |  |  |  |  |  |  |
United States |  |  | - |  |  |  | - |
Foreign |  |  | - |  |  |  | - |
|  |  | - |  |  |  | - |
Total |  | $ | - |  |  | $ | - |
Summary of company's net income (loss) before income tax | The Company’s net income (loss) before income tax consisted of:
|  | December 31, 2013 |  |  | December 31, 2012 |
United States |  | $ | (5,658,312 | ) |  | $ | (1,750,407 | )
Foreign |  |  | - |  |  |  | - |
Total |  | $ | (5,658,312 | ) |  | $ | (1,750,407 | )
Schedule of Effective Income Tax Rate Reconciliation | The Company’s income tax expense differed from the amounts computed by applying the United States statutory corporate income tax rate for the following reasons:
|  | December 31, 2013 |  |  | December 31, 2012 |
Loss before income tax |  | $ | (5,658,312 | ) |  | $ | (1,750,407 | )
US statutory corporate income tax rate |  |  | 34 | % |  |  | 34 | %
Income tax expense computed at US statutory corporate income tax rate |  |  | (1,923,826 | ) |  |  | (595,138 | )
Reconciling items: |  |  |  |  |  |  |  |
Change in valuation allowance on deferred tax assets |  |  | 429,008 |  |  |  | 166,000 |
Finance charges related to convertible notes |  |  | 1,087,593 |  |  |  | 9,048 |
Amortized debt discount |  |  | 269,787 |  |  |  | - |
Change in fair value of derivative liability |  |  | 118,799 |  |  |  | - |
Other |  |  | 18,639 |  |  |  | 420,090 |
Income tax expense |  | $ | - |  |  | $ | - |
Summary of deferred income tax assets (liabilities) | Components of the Company’s deferred income tax assets (liabilities) are as follows:
|  | December 31, 2013 |  |  | December 31, 2012 |
Net deferred income tax assets (liabilities), non-current: |  |  |  |  |  |
Net operating losses |  | $ | 2,187,000 |  |  | $ | 1,428,000 |
Valuation allowances |  |  | (2,187,000 | ) |  |  | (1,428,000 | )
|  | $ | - |  |  | $ | - |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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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 + Details
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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 + Details
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- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: 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.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
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