11. BUSINESS SEGMENTS (Tables)

9 Months Ended

Sep. 30, 2014

Business Segments Tables

BUSINESS SEGMENTS

. The Company’s Consulting Services segment provides business advice and management services.

For the three months ended September 30, 2014:

	ACS Corporate		Wholesale Supply		Real Estate Leasing		Finance, Consulting and Ancillary Services		Total
Net revenue	$	-	$	14,178	$	28,764	$	(13,600)	$	29,342
Operating expenses and other		1,638,929		18,702		91,371		27,000		1,776,002
Loss from continuing operations	$	(1,638,929)	$	(4,524)	$	(62,607)	$	(40,600)	$	(1,746,660)

For the three months ended September 30, 2013:

	ACS Corporate		Wholesale Supply		Real Estate Leasing		Finance, Consulting and Ancillary Services		Total
Net revenue	$	-	$	-	$	-	$	-	$	-
Operating expenses and other		313,059		-		150,000		-		463,059
Loss from continuing operations	$	(313,059)	$	-	$	(150,000)	$	-	$	(463,059)

For the nine months ended September 30, 2014:

	ACS Corporate		Wholesale Supply		Real Estate Leasing		Finance, Consulting and Ancillary Services		Total
Net revenue	$	-	$	14,613	$	86,294	$	40,000	$	140,907
Operating expenses and other		3,006,692		63,982		164,592		81,030		3,316,296
Loss from continuing operations	$	(3,006,692)	$	(49,369)	$	(78,298)	$	(41,030)	$	(3,175,389)
Property and equipment, net	$	-	$	-	$	489,907	$	-	$	489,907
Receivables, net	$	-	$	-	$	33,598	$	-	$	33,598
Inventory	$	-	$	62,805	$	-	$	-	$	62,805

From June 5, 2013 (Inception) to September 30, 2013:

	ACS Corporate		Wholesale Supply		Real Estate Leasing		Finance, Consulting and Ancillary Services		Total
Net revenue	$	-	$	-	$	-	$	-	$	-
Operating expenses and other		313,059		-		150,000		-		463,059
Loss from continuing operations	$	(313,059)	$	-	$	(150,000)	$	-	$	(463,059)