INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Taxes Tables

Summary of deferred tax assets

	2016			2015
Net operating loss carryforward	$	10,564,000		$	8,216,800
Temporary differences		6,688,000			6,592,000
Less valuation allowance		(17,252,000	)		(14,808,800	)
Deferred tax asset, net		-			-

Provision for income taxes differs from amount computed by applying U.S. federal statutory tax rate

	2016			2015
Tax benefit computed at 40%	$	96,000		$	434,000
Change in valuation allowance		2,347,200			3,204,800
Change in carryovers and tax attributes		(2,443,200	)		(3,638,800	)
Income tax provision		-			-