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12. INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2015
Income Taxes Details 2 |
Schedule of Components of Income Tax Expense |
|  | December 31, |  |  | December 31,
| 2015 |  |  | 2014
Current: |  |  |  |  |
United States |  | $ | - |  |  | $ | -
Foreign |  |  | - |  |  |  | -
|  |  | - |  |  |  | -
Deferred: |  |  |  |  |  |  |
United States |  |  | - |  |  |  | -
Foreign |  |  | - |  |  |  | -
|  |  | - |  |  |  | -
Total |  | $ | - |  |  | $ | -
Schedule of Income before Income Tax, Domestic and Foreign |
|  | December 31, |  |  | December 31,
| 2015 |  |  | 2014
United States |  | $ | (12,176,319 | ) |  | $ | 268,435
Foreign |  |  | - |  |  |  | -
Total |  | $ | (12,176,319 | ) |  | $ | 268,435
Schedule of Effective Income Tax Rate Reconciliation |
|  | December 31, |  |  | December 31, |
|  | 2015 |  |  | 2014 |
Income (Loss) before income tax |  | $ | ($12,176,319 | ) |  | $ | 268,435 |
US statutory corporate income tax rate |  |  | 39.45 | % |  |  | 34.00 | %
Income tax expense computed at US statutory corporate income tax rate |  |  |  |  |  |  |  |
|  | (4,803,558 | ) |  |  | 91,268 |
Reconciling items: |  |  |  |  |  |  |  |
Change in valuation allowance on deferred tax assets |  |  | 592,550 |  |  |  | 698,631 |
Incentive stock options and warrants |  |  | 673,172 |  |  |  | 872,000 |
Finance charges related to convertible notes |  |  | 1,776,059 |  |  |  | 116,447 |
Amortized debt discount |  |  | 269,787 |  |  |  | 269,787 |
Meals and Entertainment |  |  | 5,527 |  |  |  | 4,079 |
Change in fair value of derivative liability |  |  | 1,503,422 |  |  |  | (2,018,450 | )
Other |  |  | (16,958 | ) |  |  | (33,762 | )
Income tax expense |  | $ | - |  |  | $ | - |
Schedule of Deferred Tax Assets and Liabilities |
|  | December 31, |  |  | December 31, |
|  | 2015 |  |  | 2014 |
Deferred tax assets: |  |  |  |  |  |
Reserve for Bad Debt |  | $ | 17,750 |  |  | $ | - |
Inventory Capitalization |  |  | 51,000 |  |  |  | - |
Deferred Rent |  |  | 5,800 |  |  |  | - |
Intangible Assets |  |  | 229,000 |  |  |  | - |
Net operating losses |  |  | 3,392,000 |  |  |  | 3,042,000 |
Valuation Allowance |  |  | (3,634,550 | ) |  |  | (3,042,000 | )
Deferred Tax Assets |  |  | 61,000 |  |  |  | - |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property Plant and Equipment |  | $ | (61,000 | ) |  | $ | - |
Net Deferred Tax Assets and Liabilities |  | $ | - |  |  | $ | - |

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