INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

INCOME TAXES (Tables) [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of the difference between income taxes at the statutory rate and the income tax provision for the years ended:

	December 31 ,
	2015			2014
Computed tax at statutory rate	$	(76,270	)	$	(244,401	)
State taxes		(13,459	)		(49,884	)
Change in valuation allowance		89,729			294,285
Other		-			-
Provision (benefit) for taxes	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets (liabilities) consist of the following:

	2015			2014
Deferred Tax Assets:
Accruals and reserves	$	-		$	-
Depreciation and amortization		-			-
Tax credit carryforwards		579,497			579,497
Net operating loss		20,753,940			21,632,884
Goodwill amortization		-			-
ASC 718 stock compensation		-			-
Valuation allowance		(21,333,437	)		(22,212,381	)
Total deferred tax assets	$	-		$	-