2.4.0.80007 - Disclosure - 1. DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATIONtruefalsefalse1false falsefalseFrom2013-01-01to2013-06-30http://www.sec.gov/CIK0001113513duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_AccountingPoliciesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Accounting Policies [Abstract]2false 2us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse001. DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION   MobileSmith, Inc. (formerly, Smart Online, Inc.) (the "Company") was incorporated in the State of Delaware in 1993. The Company changed its name to MobileSmith, Inc. effective July 1, 2013. The Company develops and markets software products and services tailored to users of mobile devices. The Company's flagship product is The MobileSmith Platform. The MobileSmith Platform is an innovative, patents pending mobile app development platform that enables organizations to rapidly create, deploy, and manage custom, native smartphone apps deliverable across iOS and Android mobile platforms.   The Company's principal products and services include:     <table cellspacing="0" cellpadding="0" style="font: 8pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr> <td style="width: 1%"> </td> <td style="width: 1%">●</td> <td style="width: 98%">Licensing of our SaaS ("Software as a Service") Mobile App Development Platform to our customers who design and build their own apps;</td></tr> <tr> <td> </td> <td> </td> <td> </td></tr> <tr> <td> </td> <td>●</td> <td>Custom mobile application design and development services provided by the Company;</td></tr> <tr> <td> </td> <td> </td> <td> </td></tr> <tr> <td> </td> <td>●</td> <td>Mobile application marketing services;</td></tr> <tr> <td> </td> <td> </td> <td> </td></tr> <tr> <td> </td> <td>●</td> <td>Mobile strategy implementation consulting; and</td></tr> <tr> <td> </td> <td> </td> <td> </td></tr> <tr> <td> </td> <td>●</td> <td>Cloud-based software hosting and management services.</td></tr> </table>   The Company prepared the accompanying unaudited Condensed Financial Statements pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC"). Pursuant to these rules and regulations, we have condensed or omitted certain information and footnote disclosures we normally include in our annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP"). In management's opinion, we have made all adjustments (consisting only of normal, recurring adjustments, except as otherwise indicated) necessary to fairly present our financial position, results of operations and cash flows as of June 30, 2013. Our interim period operating results do not necessarily indicate the results that may be expected for any other interim period or for the full fiscal year. These financial statements and accompanying notes should be read in conjunction with the financial statements and notes thereto in our Annual Report on Form 10-K for the fiscal year ended December 31, 2012, as amended, on file with the SEC (our "Annual Report").   There have been no material changes to our significant accounting policies as compared to the significant accounting policies described in our Annual Report.   The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. During the six-months ended June 30, 2013 and 2012, the Company incurred net losses as well as negative cash flows and had deficiencies in working capital. These factors indicate that the Company may be unable to continue as a going concern.   Certain prior year balances were reclassified in connection with the presentation of discontinued operations of legacy domain hosting operations and the presentation of debt balances as of June 30, 2013.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).No definition available.false01. 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