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Liquidity and Financial Condition (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2017 | Dec. 31, 2016
Liquidity and Financial Condition [Abstract] |  |
Schedule of reorganization condensed consolidated balance sheet |
|  | Predecessor Company |  |  | Reorganization Adjustments |  |  | Fresh Start Adjustments |  |  | Successor Company |
|  |  | (Unaudited) |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | - |  |  | $ | 955,803 | (1) |  | $ | - |  |  | $ | 955,803 |
Short-term investment |  |  | 30,011 |  |  |  | - |  |  |  | - |  |  |  | 30,011 |
Accounts receivable, net |  |  | 190,893 |  |  |  | - |  |  |  | - |  |  |  | 190,893 |
Prepaid expenses |  |  | 28,589 |  |  |  | - |  |  |  | - |  |  |  | 28,589 |
Inventory |  |  | 40,170 |  |  |  | - |  |  |  | - |  |  |  | 40,170 |
Total current assets |  |  | 289,663 |  |  |  | 955,803 |  |  |  | - |  |  |  | 1,245,466 |
Equipment, net |  |  | 5,600 |  |  |  | - |  |  |  | - |  |  |  | 5,600 |
Security deposit |  |  | 1,200 |  |  |  | - |  |  |  | - |  |  |  | 1,200 |
Goodwill |  |  | - |  |  |  | - |  |  |  | 4,162,173 | (7) |  |  | 4,162,173 |
Intangible assets |  |  | - |  |  |  | - |  |  |  | 3,879,000 | (7) |  |  | 3,879,000 |
Totals |  | $ | 296,463 |  |  | $ | 955,803 |  |  | $ | 8,041,173 |  |  | $ | 9,293,439 |
Liabilities and Stockholders’ Equity (Deficit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable and accrued expenses |  | $ | 487,699 |  |  | $ | (212,219 | )(2) |  | $ | - |  |  | $ | 275,480 |
Accounts payable and accrued expenses – subject to compromise |  |  | 120,325 |  |  |  | (86,612 | )(2) |  |  | - |  |  |  | 33,713 |
Accrued interest, related party – subject to compromise |  |  | 43,301 |  |  |  | (16,801 | )(2) |  |  | - |  |  |  | 26,500 |
Accrued interest |  |  | 173,147 |  |  |  | (173,147 | )(2) |  |  | - |  |  |  | - |
Related party accounts payable and accrued expenses – subject to compromise |  |  | 370,151 |  |  |  | (163,522 | )(2) |  |  | - |  |  |  | 206,629 |
Related party notes payable – secured claim |  |  | 73,500 |  |  |  | - |  |  |  | - |  |  |  | 73,500 |
Convertible debentures, net of discounts |  |  | 5,405,010 |  |  |  | (5,405,010 | )(3) |  |  | - |  |  |  | - |
Billings in excess of costs and estimated earnings on uncompleted contracts |  |  | 42,674 |  |  |  | - |  |  |  | - |  |  |  | 42,764 |
Deferred revenue |  |  | 83,415 |  |  |  | - |  |  |  | - |  |  |  | 83,415 |
Convertible option liabilities |  |  | - |  |  |  | 394,460 | (4) |  |  | - |  |  |  | 394,460 |
Total current liabilities |  |  | 6,799,222 |  |  |  | (5,662,851 | ) |  |  | - |  |  |  | 1,136,371 |
Debtor in possession financing |  |  | 600,000 |  |  |  | (600,000 | )(4) |  |  | - |  |  |  | - |
Convertible debentures, net of discounts |  |  | - |  |  |  | 1,605,540 | (4) |  |  | - |  |  |  | 1,605,540 |
Total liabilities |  |  | 7,399,222 |  |  |  | (4,657,311 | ) |  |  | - |  |  |  | 2,741,911 |
Commitments and Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stockholders’ equity (deficit): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Successor Preferred stock, $1.00 par value, 5,405,010 shares authorized; 5,405,010 issued and outstanding at June 30, 2016 |  |  | - |  |  |  | 1,801,670 | (3) |  |  | - |  |  |  | 1,801,670 |
Predecessor Preferred stock, $0.01 par value, 5,000,000 shares authorized; 0 issued and outstanding at December 31, 2015 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Successor Common stock, $0.01 par value, 300,000,000 shares authorized; 163,901 issued and outstanding at June 30, 2016 |  |  | - |  |  |  | 1,639 | (5) |  |  | - |  |  |  | 1,639 |
Predecessor Common stock, $0.01 par value, 300,000,000 shares authorized; 42,918,927 issued and outstanding at December 31, 2015 |  |  | 429,189 |  |  |  | (429,189 | )(5) |  |  | - |  |  |  | - |
Successor additional paid-in capital |  |  | - |  |  |  | 3,561,463 | (3)(6) |  |  | 1,186,756 | (7) |  |  | 4,748,219 |
Predecessor additional paid-in capital |  |  | 7,290,829 |  |  |  | - |  |  |  | (7,290,829 | )(7) |  |  | - |
Accumulated deficit |  |  | (14,822,777 | ) |  |  | 677,531 |  |  |  | 14,145,246 | (7) |  |  | - |
Total stockholders’ equity (deficit) |  |  | (7,102,759 | ) |  |  | 5,613,114 |  |  |  | 8,041,173 |  |  |  | 6,551,528 |
Totals |  | $ | 296,463 |  |  | $ | 955,803 |  |  | $ | 8,041,173 |  |  | $ | 9,293,439 |
|  | Predecessor Company |  |  | Reorganization Adjustments |  |  | Fresh Start Adjustments |  |  | Successor Company |
|  | (Unaudited) |  |  |  |  |  |  |  |  |  |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | - |  |  | $ | 955,803 | (1) |  | $ | - |  |  | $ | 955,803 |
Short-term investment |  |  | 30,011 |  |  |  | - |  |  |  | - |  |  |  | 30,011 |
Accounts receivable, net |  |  | 190,893 |  |  |  | - |  |  |  | - |  |  |  | 190,893 |
Prepaid expenses |  |  | 28,589 |  |  |  | - |  |  |  | - |  |  |  | 28,589 |
Inventory |  |  | 40,170 |  |  |  | - |  |  |  | - |  |  |  | 40,170 |
Total current assets |  |  | 289,663 |  |  |  | 955,803 |  |  |  | - |  |  |  | 1,245,466 |
Equipment, net |  |  | 5,600 |  |  |  | - |  |  |  | - |  |  |  | 5,600 |
Security deposit |  |  | 1,200 |  |  |  | - |  |  |  | - |  |  |  | 1,200 |
Goodwill |  |  | - |  |  |  | - |  |  |  | 4,162,173 | (7) |  |  | 4,162,173 |
Intangible assets |  |  | - |  |  |  | - |  |  |  | 3,879,000 | (7) |  |  | 3,879,000 |
Totals |  | $ | 296,463 |  |  | $ | 955,803 |  |  | $ | 8,041,173 |  |  | $ | 9,293,439 |
Liabilities and Stockholders’ Equity (Deficit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable and accrued expenses |  | $ | 487,699 |  |  | $ | (212,219 | )(2) |  | $ | - |  |  | $ | 275,480 |
Accounts payable and accrued expenses – subject to compromise |  |  | 120,325 |  |  |  | (86,612 | )(2) |  |  | - |  |  |  | 33,713 |
Accrued interest, related party – subject to compromise |  |  | 43,301 |  |  |  | (16,801 | )(2) |  |  | - |  |  |  | 26,500 |
Accrued interest |  |  | 173,147 |  |  |  | (173,147 | )(2) |  |  | - |  |  |  | - |
Related party accounts payable and accrued expenses – subject to compromise |  |  | 370,151 |  |  |  | (163,522 | )(2) |  |  | - |  |  |  | 206,629 |
Related party notes payable – secured claim |  |  | 73,500 |  |  |  | - |  |  |  | - |  |  |  | 73,500 |
Convertible debentures, net of discounts |  |  | 5,405,010 |  |  |  | (5,405,010 | )(3) |  |  | - |  |  |  | - |
Billings in excess of costs and estimated earnings on uncompleted contracts |  |  | 42,674 |  |  |  | - |  |  |  | - |  |  |  | 42,764 |
Deferred revenue |  |  | 83,415 |  |  |  | - |  |  |  | - |  |  |  | 83,415 |
Convertible option liabilities |  |  | - |  |  |  | 394,460 | (4) |  |  | - |  |  |  | 394,460 |
Total current liabilities |  |  | 6,799,222 |  |  |  | (5,662,851 | ) |  |  | - |  |  |  | 1,136,371 |
Debtor in possession financing |  |  | 600,000 |  |  |  | (600,000 | )(4) |  |  | - |  |  |  | - |
Convertible debentures, net of discounts |  |  | - |  |  |  | 1,605,540 | (4) |  |  | - |  |  |  | 1,605,540 |
Total liabilities |  |  | 7,399,222 |  |  |  | (4,657,311 | ) |  |  | - |  |  |  | 2,741,911 |
Commitments and Contingencies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stockholders’ equity (deficit): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Successor Preferred stock, $1.00 par value, 5,405,000 shares authorized; 1,801,670 issued and outstanding at June 30, 2016 |  |  | - |  |  |  | 1,801,670 | (3) |  |  | - |  |  |  | 1,801,670 |
Predecessor Preferred stock, $0.01 par value, 5,000,000 shares authorized; 0 issued and outstanding at December 31, 2015 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Successor Common stock, $0.01 par value, 300,000,000 shares authorized; 163,786 issued and outstanding at June 30, 2016 |  |  | - |  |  |  | 1,638 | (5) |  |  | - |  |  |  | 1,638 |
Predecessor Common stock, $0.01 par value, 300,000,000 shares authorized; 42,918,927 issued and outstanding at December 31, 2015 |  |  | 429,189 |  |  |  | (429,189 | )(5) |  |  | - |  |  |  | - |
Successor additional paid-in capital |  |  | - |  |  |  | 3,561,464 | )(3)(6) |  |  | 1,186,756 | (7) |  |  | 4,748,220 |
Predecessor additional paid-in capital |  |  | 7,290,829 |  |  |  | - |  |  |  | (7,290,829 | )(7) |  |  | - |
Accumulated deficit |  |  | (14,822,777 | ) |  |  | 677,531 |  |  |  | 14,145,246 | (7) |  |  | - |
Total stockholders’ equity (deficit) |  |  | (7,102,759 | ) |  |  | 5,613,114 |  |  |  | 8,041,173 |  |  |  | 6,551,528 |
Totals |  | $ | 296,463 |  |  | $ | 955,803 |  |  | $ | 8,041,173 |  |  | $ | 9,293,439 |
Schedule of reorganization adjustments of effective date from implementation plan |
| Sources: |  |  |
| Net proceeds from Exit Facility |  | $ | 1,319,001 |
| Total sources |  |  | 1,319,001 |
| Uses: |  |  |  |
| Predecessor accounts payable and accrued expenses paid upon emergence |  |  | 185,979 |
| Other payments made upon emergence |  |  | 177,219 |
| Total uses |  |  | 363,198 |
| Net Sources |  | $ | 955,803 |
| Sources: |  |  |
| Net proceeds from Exit Facility |  | $ | 1,319,001 |
| Total sources |  |  | 1,319,001 |
| Uses: |  |  |  |
| Predecessor accounts payable and accrued expenses paid upon emergence |  |  | 185,979 |
| Other payments made upon emergence |  |  | 177,219 |
| Total uses |  |  | 363,198 |
| Net Sources |  | $ | 955,803
Schedule of reorganization items represent subsequent to bankruptcy filing |
|  | Predecessor For the Three Months Ended March 31, 2016 |
Legal and professional fees |  | $ | 91,654 |
|  |  | Successor For the Six Months Ended December 31, 2016 |  |  | Predecessor For the Six Months Ended June 30, 2016 |
| Legal and professional fees |  | $ | (110,768 | ) |  | $ | (171,893 | )
| Net gain on reorganization items |  |  | - |  |  |  | 713,379 |
| Reorganization items, net |  | $ | (110,768 | ) |  | $ | 541,486

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