14. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income tax expense (benefit)

	December 31,
	2013			2012
Current income tax expense (benefit)
Federal	$	-		$	-
State		-			-
	$	-		$	-
Deferred income tax expense (benefit)
Federal	$	(870,647	)	$	(1,167,783	)
State		(99,717	)		(150,620	)
	$	(970,364	)	$	(1,318,403	)
Change in valuation allowance (benefit)
Federal	$	870,647		$	1,167,783
State		99,717			150,620
		970,364			1,318,403
Income tax expense	$	-		$	-

Total net deferred tax assets

	December 31,
	2013			2012
Deferred tax assets:
Current:
Accrued expenses	$	67,597		$	5,317
Other expenses		3,669
Valuation Allowance		(67,841	)		(5,317	)
Long Term:
Capitalized costs		885,535		$	849,931
Interest expense		241,984			107,566
Accrued compensation		569,704			474,750
Other Expenses		8,960			3,830
Charitable contributions		160,603			79,758
Net operating losses		4,154,277			3,570,052
Valuation Allowance		(5,950,690	)		(5,042,849	)
Total deferred tax assets	$	73,798		$	43,039
Deferred tax liability:
Current:
Prepaid expenses		(3,425	)
Long term:
Fixed assets		(2492	)		(4,112	)
Capitalized production costs		(67,881	)		(38,927	)
Total net deferred tax assets	$	-		$	-

Effective tax rate

	2013			2012
Federal statutory tax rate		(34.0	)%		(34.0	)%
Permanent items affecting tax rate		(0.9	)%		(2.5	)%
State income taxes, net of federal income tax benefit		(2.2	)%		(2.6	)%
Miscellaneous items		(2.3	)%		(0.2	)%
Change in valuation allowance		39.4	%		(38.9	)%
Effective tax rate		0			0