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4. Income Taxes	12 Months Ended
Dec. 31, 2013
Income Tax Disclosure [Abstract]
4. Income Taxes	Deferred income taxes arise from the temporary differences between financial statement and income tax recognition of net operating losses. These loss carryovers are limited under the Internal Revenue Code should a significant change in ownership occur. The Company accounts for income taxes pursuant to ASC 740. At December 31, 2013 and December 31, 2012, the Company had approximately $5,494,149 and $3,002,666, respectively, in unused federal net operating loss carryforwards, which begin to expire principally in the year 2029. A deferred tax asset at each date of approximately $1,098,830 and $600,533 resulting from the loss carryforwards has been offset by a 100% valuation allowance. The change in the valuation allowance for the period ended December 31, 2013 and December 31, 2012 was approximately $498,297 and $141,590. The Company’s income tax filings are subject to audit by various taxing authorities. The Company’s open audit periods are 2010, 2011, and 2012, although, the statute of limitations for the 2010 tax year will expire effective March 15, 2014. In evaluating the Company’s provisions and accruals, future taxable income, and reversal of temporary differences, interpretations and tax planning strategies are considered. The Company believes its estimates are appropriate based on current facts and circumstances.

4. Income Taxes

12 Months Ended

Dec. 31, 2013

Deferred income taxes arise from the temporary differences between financial statement and income tax recognition of net operating losses. These loss carryovers are limited under the Internal Revenue Code should a significant change in ownership occur. The Company accounts for income taxes pursuant to ASC 740. At December 31, 2013 and December 31, 2012, the Company had approximately $5,494,149 and $3,002,666, respectively, in unused federal net operating loss carryforwards, which begin to expire principally in the year 2029. A deferred tax asset at each date of approximately $1,098,830 and $600,533 resulting from the loss carryforwards has been offset by a 100% valuation allowance. The change in the valuation allowance for the period ended December 31, 2013 and December 31, 2012 was approximately $498,297 and $141,590.

The Company’s income tax filings are subject to audit by various taxing authorities. The Company’s open audit periods are 2010, 2011, and 2012, although, the statute of limitations for the 2010 tax year will expire effective March 15, 2014. In evaluating the Company’s provisions and accruals, future taxable income, and reversal of temporary differences, interpretations and tax planning strategies are considered. The Company believes its estimates are appropriate based on current facts and circumstances.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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