INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Taxes Tables

Provision for income taxes

The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34% to the net loss before provision for income taxes for the years ended December 31, 2016 and 2015 are as follows:

	2016			2015
Income tax expense (benefit) at statutory rate	$	(1,851,491	)	$	(4,076,791	)
Change in valuation allowance		1,851,491			4,076,791	)
Income tax expense	$	—		$	—

Components of income tax expense

The components of income tax expense (benefit) attributable to continuing operations are as follows: 

		2016		2015
Current expense:
Federal	$	—	$	—
State		—		—
Deferred expense (benefit):
Federal	$	—	$	—
State		—		—
Total	$	—	$	—

Deferred tax asset

	2016			2015
Deferred tax asset –NOL’s	$	13,200,000		$	11,040,000
Less valuation allowance		(13,200,000	)		(11,040,000	)
Net deferred tax asset	$	-		$	-