INTEREST EXPENSE NON-RELATED PARTIES AND OTHER EXPENSE (INCOME), NET

12 Months Ended

Dec. 31, 2014

Interest Income (Expense), Net [Abstract]

Other Income and Other Expense Disclosure [Text Block]

22. INTEREST EXPENSE NON-RELATED PARTIES AND OTHER EXPENSE (INCOME), NET

For the year ended December 31, 2014, non-related parties interest expense of $39,726 is comprised of $38,809 interest on convertible debentures and $917 interest on notes payable and other interest. For the year ended December 31, 2013, non-related parties interest expense of $198,342 is comprised of approximately $194,000 interest on convertible debentures and approximately $4,000 interest on notes payable and other interest.

For the year ended December 31, 2014, $29,709 other income, net is comprised primarily of $49,812 sales commissions, $31,463 write off of accrued legal expense from prior years resulting from resolution of overbilling as identified by Company, and partially offset by $19,566 headquarters and manufacturing facility relocation expense, $25,788 net loss on disposal of assets at predominantly at time of relocation, $14,850 loss on convertible debenture settlement and $8,638 other income, net of individually insignificant items. For the year ended December 31, 2013, $73,731 other income, net is comprised primarily of $106,000 in sales commissions, approximately $22,000 royalty income on licensed patents, $47,500 return and retirement of year end 2012 stock bonuses granted to certain consultants, approximately $25,000 downward adjustment of BBT foreclosure liability from settlement of Final Judgment, $15,841 other income, net of individually insignificant items, and partially offset by approximately $98,000 loss on extinguishment of convertible debentures, and $44,610 stock option expense. See Note 7. RELATED PARTIES for further information regarding the stock options granted Mr. Pitzner, BOD, in conjunction with note payable issued to him by Company for $85,000.