Note 2 - Fresh Start Accounting (Tables)

12 Months Ended

Dec. 31, 2014

Fresh Start Accounting [Abstract]

Schedule of Fresh-Start Adjustments [Table Text Block]

	Predecessor Company January 1, 2014 to November 20, 2014			Reorganization Adjustments November 20, 2014				Fresh-Start Adjustments November 20, 2014				Successor Company November 20, 2014
Assets
Current assets:
Cash and cash equivalents	$	261,147		$	113,220		(a)	$	-			$	374,367
Prepaid expense and other current assets		24,063			-				-				24,063
Total current assets		285,210			113,220				-				398,430
Patents, net		86,355			-				-				86,355
Total assets		371,565			113,220				-				484,785
Liabilities and Stockholders' Deficit
Current liabilities:
Accounts payable and accrued expenses		347,236			(291,009	)	(b)		-				56,227
Accrued interest – related parties		1,051,093			(1,051,093	)	(c)		-				-
Accrued expenses – related party		78,360			(78,360	)	(d)		-				-
Notes payable – related parties		4,214,935			(3,830,380	)	(e)		-				384,555
Total current liabilities		5,691,624			(5,250,842	)			-				440,782
Total liabilities		5,691,624			(5,250,842	)			-				440,782
Stockholders' deficit
Preferred stock (Predecessor)		33			(33	)	(f)		-				-
Common stock (Predecessor)		732,910			(732,910	)	(g)		-				-
Additional paid-in capital (Predecessor)		31,968,516			732,910		(g)		(32,701,426	)	(j)		-
Preferred stock (Successor)		-			-				-				-
Common stock (Successor)		-			201,448		(h)		-				201,448
Additional paid-in capital (Successor)		-			1,739,797		(h)		(1,897,242	)	(j)		(157,445	)
Accumulated deficit		(38,021,518	)		3,422,850		(i)		34,598,668		(j)		-
Total stockholders' deficit		(5,320,059	)		5,364,062				-				44,003
Total liabilities and stockholders’ deficit	$	371,565		$	113,220			$	-			$	484,785

Reorganization Adjustments [Table Text Block]

Proceeds from Yang Group	$	322,500
Less: Payments of Class Four claims		(207,110	)
Less: Payments of Class Five claims		(2,170	)
Net increase in cash	$	113,220

Schedule of Debt [Table Text Block]

General Ledger Account	Amount Paid in Settlement		Amount Discharged
Deferred Revenue	$	225	$	1,557
Accounts Payable		8,029		161,167
Accrued Payroll – P. Mueller*		-		30,590
Accrued Payroll – B. Cohen		793		12,428
Notes Payable		1,111		17,266
Accrued Dividends		3,471		54,372
Total	$	13,629	$	277,380

Accrued Interest for Related Parties [Table Text Block]

Description	Amount
Tibbits payout of interest on $200,000 loan; write off of unpaid & discharged interest debt.	$	43,123
Adjustment to interest for The Yang Group.		1,933
Sub-Total		45,056
Accrued Yang interest post-bankruptcy		(163	)
Accrued Yang interest post-bankruptcy		(53	)
Sub-Total Yang interest		(216	)
Net Sub-Total		44,840
Write off HBL accrued interest discharged.		1,006,253
Total Adjustment	$	1,051,093

Related Parties Note Payable [Table Text Block]

Creditor	Amount
Tibbits	$	200,000
Martin Cummins		13,250
Allowed Unsecured Debt to Yang		1,939,630
Hayashibara Biochemical Laboratories		2,000,000
Total Discharged		4,152,880
Yang Cash for future operations		(322,500	)
Total Adjustment	$	3,830,380