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CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended
Mar. 31, 2012
Mar. 31, 2011
Cash flows from operating activities:    
Net loss $ (441,201) $ (273,404)
Adjustments to reconcile net loss to net cashprovided by (used in) operating activities:    
Depreciation 9,669 8,738
Change in deferred tax asset, net 13,116 (19,924)
Equity based compensation for consulting and legal services 79,200 9,890
Accretion of convertible debenture discounts 81,020 58,432
Amortization of prepaid equity based compensation expense 125,001 22,250
Stock issued for supplies and other expensed items 9,360 0
Loss on extinguishment of convertible debentures 75,865 0
Gain on forgiveness of legal accrual (95,054) 0
Changes in operating assets and liabilities:    
Change in accounts receivable, net (20,140) 19,325
Change in accounts receivable - related parties 9,847 (21,963)
Change in inventory 119,185 34,400
Change in prepaid expenses and other current assets (15,637) 7,376
Change in other assets (3,888) 0
Change in accounts payable and accrued liabilities 22,542 41,127
Change in customer deposits and unearned revenue (6,851) 3,121
Change in other liabilities 42,099 (10,807)
Change in other liabilities and accrued interest - related parties (2,973) (765)
Change in royalties payable - related parties 1,226 7,154
Net cash provided by (used in) operating activities 2,386 (115,050)
Cash flows from investing activities:    
Purchase of fixed assets (13,980) 0
Net cash used in investing activities (13,980) 0
Cash flows from financing activities:    
Proceeds from borrowing on convertible debentures 133,224 92,500
Proceeds from borrowings on notes payable   35,764
Principal payment on convertible debentures (95,724) 0
Principal payments on note payable - related party (12,985) 0
Principal payments on notes payable 0 (710)
Net cash provided by financing activities 24,515 127,554
Net change in cash 12,921 12,504
Cash, beginning of period 27,182 4,171
Cash, end of period 40,103 16,675
Supplemental disclosures of cash flow information:    
Cash paid for interest 34,736 37,891
Cash paid for income taxes 0 0
Supplemental disclosures of non-cash investing activities and future operating activities:    
Convertible debenture issued for prepaid inventory 0 76,000
Discounts on convertible debentures 37,500 168,500
Stock and additional paid-in capital for assets purchased from Florida Dive Industries, Inc. 50,040 0
Conversion of convertible debentures to stock 54,851 0
Conversion of accrued payroll to stock 45,000 0
Conversion of accrued interest to convertible debenture $ 6,298 $ 0