3. Convertible Note (Details - Notes outstanding) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Convertible Note 1
Convertible note	$ 1,500,000	$ 1,500,000
Discount on convertible note	(1,223,923)	(1,223,923)
Accumulated amortization of discount	201,512	102,287
Total convertible note	477,589	$ 378,364
Convertible Note 2
Convertible note	908,000
Discount on convertible note	(222,460)
Accumulated amortization of discount	3,867
Total convertible note	$ 689,407

For an unclassified balance sheet, the accumulated amortization, as of the reporting date, representing the periodic charge to earnings of deferred costs which are associated with debt obligations existing as of the end of the period.

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-Publisher FASB

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Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.

+ References

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Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.

+ References

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The amount of debt discount that was originally recognized at the issuance of the instrument that has yet to be amortized.

+ References

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