- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

+ References+ Details

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	1 Months Ended	3 Months Ended		9 Months Ended
COMMITMENTS AND CONTINGENCIES (Details) (USD $)	May 31, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]
Consultancy agreement, term	6 months
Consultancy agreement, initial payment	$ 50,000
Consultancy agreement, additional payments	50,000
Shares issued for consultancy agreement	100,000
Research and development expenses		94,751		170,805
Cash payment obligations		200,000		200,000
Accrued expenses		$ 100,000		$ 100,000