SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2018

Accounting Policies [Abstract]

Schedule of carrying and estimated fair values of financial instruments

The carrying amounts and estimated fair values of long-term debt at March 31, 2018 and December 31, 2017 are as follows:

	March 31, 2018				December 31, 2017
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value
Promissory notes	$	4,663,795	$	—	$	4,663,795	$	—
Convertible debt		4,048,000		—		3,798,000		—
Related party loans payable		3,929,933		—		3,019,923		—
	$	12,641,728	$	—	$	11,481,718	$	—