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2015 QUARTERLY RESTATEMENTS (UNAUDITED) (Details) - USD ($)
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Condensed Consolidated Balance Sheet:            
Cash $ 349,873       $ 159,296 $ 5,349
Other current assets 134,224        
Total current assets 1,509,787       159,296  
Property and Equipment, Net 37,775       21,582  
Other Assets 319,592       174,387  
Goodwill 166,689          
Intangible Assets 1,436,534       421,774  
Total Assets 3,470,377       777,039  
Accounts Payable and Accrued Expenses 717,500       150,228  
Related Party Payables       60,200  
Contingent Liability 370,125        
Note Payable - related parties       48,417  
Total Current Liabilities 27,550,685       258,845  
Stockholders' equity (deficit) (24,080,308)       518,194 $ 257,206
Total liabilities and stockholders" equity (deficit) $ 3,470,377       $ 777,039  
As Previously Reported [Member]            
Condensed Consolidated Balance Sheet:            
Cash   $ 576,897 $ 525,541 $ 13,528    
Contingent asset   87,941 149,848      
Other current assets   546,503 237,311      
Total current assets   1,211,341 912,700 13,528    
Property and Equipment, Net   90,070 31,885 18,566    
Other Assets   146,160 240,636 203,390    
Inventory   174,838        
Goodwill   28,353      
Intangible Assets   1,694,687 1,425,728 418,052    
Total Assets   3,345,449 2,610,949 653,536    
Accounts Payable and Accrued Expenses   835,119 625,600 137,833    
Convertible Notes Payable - Net   262,158 [1] 67,918      
Derivative liabilities   26,514,647 4,530,375      
Accounts Payable - related party       90,650    
Related Party Payables   127,320 83,838      
Contingent Liability   87,941 149,848      
Contingent Purchase Consideration        
Convertible Debt          
Note Payable - related parties   150,000 234,190 243,887    
Promissory Note Payable   151,902 199,718      
Total Current Liabilities   28,129,087 5,891,487 472,370    
Stockholders' equity (deficit)   (24,783,638) (3,280,538) 181,166    
Total liabilities and stockholders" equity (deficit)   3,345,449 2,610,949 653,536    
Adjustments [Member]            
Condensed Consolidated Balance Sheet:            
Cash      
Contingent asset   (87,941) (149,848)      
Other current assets        
Total current assets   (87,941) (149,848)    
Property and Equipment, Net      
Other Assets      
Inventory          
Goodwill   138,336 166,689      
Intangible Assets   (31,562) 986 (200,000)    
Total Assets   18,833 17,827 (200,000)    
Accounts Payable and Accrued Expenses      
Convertible Notes Payable - Net   (121,655) (13,584)      
Derivative liabilities   1,545,232 (907,123)      
Accounts Payable - related party          
Related Party Payables        
Contingent Liability   (87,941) (149,848)      
Contingent Purchase Consideration   370,125 370,125      
Convertible Debt   159,357        
Note Payable - related parties   (150,000)    
Promissory Note Payable        
Total Current Liabilities   1,715,118 (700,430)    
Stockholders' equity (deficit)   (1,696,285) 718,257 (200,000)    
Total liabilities and stockholders" equity (deficit)   18,833 17,827 (200,000)    
As Restated [Member]            
Condensed Consolidated Balance Sheet:            
Cash   576,897 525,541 13,528    
Contingent asset        
Other current assets   546,503 237,311      
Total current assets   1,123,400 762,852 13,528    
Property and Equipment, Net   90,070 31,885 18,566    
Other Assets   146,160 240,636 203,390    
Inventory   174,838        
Goodwill   166,689 166,689      
Intangible Assets   1,663,125 1,426,714 218,052    
Total Assets   3,364,282 2,628,776 453,536    
Accounts Payable and Accrued Expenses   835,119 625,600 137,833    
Convertible Notes Payable - Net   103,175 54,334      
Derivative liabilities   28,059,879 3,623,252      
Accounts Payable - related party       90,650    
Related Party Payables   127,320 83,838      
Contingent Liability        
Contingent Purchase Consideration   370,125 370,125      
Convertible Debt   348,587        
Note Payable - related parties   234,190 243,887    
Promissory Note Payable   199,718      
Total Current Liabilities   29,844,205 5,191,057 472,370    
Stockholders' equity (deficit)   (26,479,923) (2,562,281) (18,834)    
Total liabilities and stockholders" equity (deficit)   3,364,282 $ 2,628,776 $ 453,536    
Reclassifications [Member]            
Condensed Consolidated Balance Sheet:            
Cash          
Contingent asset          
Other current assets          
Total current assets          
Property and Equipment, Net          
Other Assets          
Inventory          
Goodwill          
Intangible Assets          
Total Assets          
Accounts Payable and Accrued Expenses          
Convertible Notes Payable - Net   (37,328)        
Derivative liabilities          
Related Party Payables          
Contingent Liability          
Contingent Purchase Consideration          
Convertible Debt   189,230        
Note Payable - related parties          
Promissory Note Payable   (151,902)        
Total Current Liabilities          
Stockholders' equity (deficit)          
Total liabilities and stockholders" equity (deficit)          
As Reclassified [Member]            
Condensed Consolidated Balance Sheet:            
Cash   576,897        
Contingent asset [2]   87,941        
Other current assets   546,503        
Total current assets   1,211,341        
Property and Equipment, Net   90,070        
Other Assets   146,160        
Inventory   174,838        
Goodwill [2]   28,353        
Intangible Assets [2],[3]   1,694,687        
Total Assets   3,345,449        
Accounts Payable and Accrued Expenses   835,119        
Convertible Notes Payable - Net [4]   224,830        
Derivative liabilities [4]   26,514,647        
Related Party Payables   127,320        
Contingent Liability [2]   87,941        
Contingent Purchase Consideration [2]          
Convertible Debt [4]   189,230        
Note Payable - related parties [4]   150,000        
Promissory Note Payable          
Total Current Liabilities   28,129,087        
Stockholders' equity (deficit)   (24,783,638)        
Total liabilities and stockholders" equity (deficit)   $ 3,345,449        
[1] Reclassifications. During the preparation of its consolidated financial statements for the year ended December 31, 2015, the Company changed or renamed the classification/description of certain accounts and related amounts. Accordingly, certain of the previously stated classifications/descriptions and related amounts required adjustment. As of September 30, 2015, and for the three and nine months then ended, the reclassifications and description changes relate to general and administrative and interest expense associated with the recording of the Debt Discount amortization and stock-based compensation expense and to reclassification from convertible notes payable to notes payable for those notes for which only the accrued interest is convertible.
[2] Fair Value of Intangible Assets In Connection with Business Acquisition. During the three months ended June 30, 2015, the Company accounted for the acquisition of Multipay (see Note 7) as a business combination using the acquisition method of accounting utilizing an incorrect valuation. The adjustment to reflect the correct valuation, including the purchase price allocation of assets acquired, resulted in an increase of $138,336 to Goodwill, $168,438 to Intangible Assets (net of additional amortization) and $370,125 to Contingent Purchase Consideration as of September 30, 2015. In addition, certain previously reported contingent assets and liabilities of $87,941 were eliminated. The increase to Intangible Assets required an increase in previously reported amortization expense by $32,549 and $65,098 for the three and nine months ended September 30, 2015, respectively.
[3] Intangible Assets-Capitalized Software. As previously discussed, related to the quarter ended March 31, 2015, the Company determined that previously capitalized software should have been expensed in accordance with US GAAP. Accordingly, a reduction of $200,000 to Intangible Assets and an increase to Research and Development Expenses is made as of and for the nine months ended September 30, 2015. The net decrease to Intangible Assets, after considering the increase of $168,438 related to the Multipay acquisition in (1) above and the reduction due to the internal use software incorrectly being capitalized of $200,000 is $31,562 as of September 30, 2015.
[4] Derivative Liability. As described in Notes 9 and 10, at December 31, 2015, the fair value of derivative liabilities related to convertible and other notes payable, have now been estimated based on the Monte Carlo Simulation Model because it considers the effect of the down round feature (probability of a triggering capital raise) along with the other assumptions associated with the Black-Scholes option pricing model. The previously used methodology by the Company incorrectly did not take into consideration the probability of a financing at a price that would trigger the instruments down round provision. The adjusted fair value of the Company's derivatives associated with its Convertible Notes and other Notes Payable resulted in an increase of $1,545,232 to the Derivative Liability as of September 30, 2015. For the three and nine months ended September 30, 2015, the Company's derivative expense is increased by $3,767,837 and $6,132,939, respectively. In addition, the finalized fair value analysis of the Company's embedded derivatives associated with its Convertible and other Notes Payable required a reduction to the previously recorded Debt Discount which resulted in an increase (decrease) of interest expense of $11,919 and $(28,667) for the three and nine months ended September 30, 2015, respectively. The adjusted fair value analysis for the derivatives required a decrease to Convertible Notes Payable of $271,655 and an increase to Notes Payable of $159,357 as of September 30, 2015.