- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

+ References+ Details

RESEARCH AND DEVELOPMENT (Details) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended		9 Months Ended
RESEARCH AND DEVELOPMENT (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2013	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014 HDR Intelligent Accessory platform	Sep. 30, 2014 Multi-modal Biometric Enrolment and Verification Kiosk item
RESEARCH AND DEVELOPMENT [Abstract]
Purchase obligation				$ 430,000
Research and development	43,000	43,000	44,000
Research and Development Arrangement, Contract to Perform for Others [Line Items]
Additional period required for completion					6 months
Invested amount						$ 10,818
Number of formal agreements						0