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CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended
Mar. 31, 2013
Mar. 31, 2012
Cash flows (used in) provided by operating activities:    
Net loss $ (1,191,906) $ (441,201)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation 4,724 9,669
Change in derivative liability 565,689 0
Change in deferred tax asset, net 3,783 13,116
Equity based compensation for consulting and legal services 44,600 79,200
Equity based compensation for product exclusivity 6,000 0
Equity based employee and consultant bonuses 15,075 0
Equity based non-employee Board of Directors' compensation 7,500 0
Accretion of convertible debenture discounts 49,918 81,020
Equity based Chief Executive Officer compensation and bonuses 93,429 0
Amortization of prepaid equity based compensation to Chief Executive Officer 125,001 125,001
Stock issued for supplies and other expensed items 0 9,360
Loss on extinguishment of convertible debentures 93,826 75,865
Gain on forgiveness of legal accrual 0 (95,054)
Changes in operating assets and liabilities:    
Change in accounts receivable, net (1,114) (20,140)
Change in accounts receivable - related parties (15,816) 9,847
Change in inventory (9,861) 119,185
Change in prepaid expenses and other current assets (794) (15,637)
Change in other assets 0 (3,888)
Change in accounts payable and accrued liabilities 150,354 22,542
Change in customer deposits and unearned revenue 45,735 (6,851)
Change in other liabilities (7,808) 42,099
Change in other liabilities and accrued interest - related parties (67,000) (2,973)
Change in royalties payable - related parties 3,703 1,226
Net cash (used in) provided by operating activities (84,962) 2,386
Cash flows from investing activities:    
Purchase of fixed assets 0 (13,980)
Net cash used in investing activities 0 (13,980)
Cash flows from financing activities:    
Proceeds from borrowing on convertible debentures 156,750 133,224
Principal payment on convertible debentures (72,250) (95,724)
Principal payments on note payable (2,924) 0
Principal payments on note payable - related party (20,158) (12,985)
Net cash provided by financing activities 61,418 24,515
Net change in cash (23,544) 12,921
Cash, beginning of period 69,292 27,182
Cash, end of period 45,748 40,103
Supplemental disclosures of cash flow information:    
Cash paid for interest 983 34,736
Cash paid for income taxes 0 0
Supplemental disclosures of non-cash investing activities and future operating activities:    
Discounts on convertible debentures 58,720 37,500
Stock issued for Non-Employee Board of Director Fees 10,000 0
Stock and additional paid-in capital for assets purchased from Florida Dive Industries, Inc. 0 50,040
Conversion of convertible debentures to stock 102,225 54,851
Conversion of accrued payroll to stock 9,000 45,000
Conversion of accrued interest and fees on convertible debentures to stock 10,599 6,298
Conversion of accrued Non-employee Board of Directors fees to stock 15,000 0
Equity based compensation vesting to Chief Executive Officer 93,429 0
Equity based compensation vesting for exclusivity pursuant to agreement with Precision Paddleboards, Inc. 6,000 0
Equity based compensation vesting for employee and consultant incentive/retention bonuses $ 15,075 $ 0