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Intellectual Property	3 Months Ended
Mar. 31, 2012
Notes to Financial Statements
Intellectual Property	NOTE 8 - INTELLECTUAL PROPERTY As of April 30, 2012, the Company’s wholly owned subsidiary, HPEV, Inc., has been assigned the rights to three patents, one notice of allowance of a patent and ten patents-pending with two remaining to be assigned. The three issued patents and 9 patents-pending all relate to the utilization of thermal dispersion technologies to remove heat from various types of electric motors, generators and a brake resistor. By removing heat in a more efficient manner, the thermal technologies should provide lower costs, improved performance benefits and longer product life. The tenth patent-pending is an electric load assist that makes it possible for hybrid electric vehicles to utilize power in any combination from the gas or diesel engine and an electric motor installed on-board. The notice of allowance covers an enclosed heat pipe application for bearings and related products. The direct cost for legal services related to the patents as of March 31, 2012 and December 31, 2011 was $57,405 and $44,564, respectively. This amount was capitalized as an intangible asset.

Intellectual Property

3 Months Ended

Mar. 31, 2012

NOTE 8 - INTELLECTUAL PROPERTY

As of April 30, 2012, the Company’s wholly owned subsidiary, HPEV, Inc., has been assigned the rights to three patents, one notice of allowance of a patent and ten patents-pending with two remaining to be assigned. The three issued patents and 9 patents-pending all relate to the utilization of thermal dispersion technologies to remove heat from various types of electric motors, generators and a brake resistor. By removing heat in a more efficient manner, the thermal technologies should provide lower costs, improved performance benefits and longer product life. The tenth patent-pending is an electric load assist that makes it possible for hybrid electric vehicles to utilize power in any combination from the gas or diesel engine and an electric motor installed on-board. The notice of allowance covers an enclosed heat pipe application for bearings and related products.

The direct cost for legal services related to the patents as of March 31, 2012 and December 31, 2011 was $57,405 and $44,564, respectively. This amount was capitalized as an intangible asset.

- Definition

Disclosure of accounting policy for revenue recognition for licensing fees, which is consideration paid to the entity (licensor) by another party for the right to use, but not own, certain of the entity's intangible assets. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, or trademark.

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