EQUITY (Tables)

12 Months Ended

8 Months Ended

Dec. 31, 2013

Dec. 31, 2013

Bourbon Brothers Holding Company LLC [Member]

Schedule of Fair Value Assumptions

The assumptions utilized to determine the fair value of options granted during the years ended December 31, 2013 and 2012, are as follows:

	2013			2012
Risk free interest rate		0.79	%		0.62	%
Expected volatility		105	%		105	%
Expected term	2-5 years			5 years
Expected dividend yield		0			0

Schedule of Stock Option Activity

The following tables set forth the activity in the Company's Plan for the year ended December 31, 2013 and 2012:

						Weighted
				Weighted		average
	Shares			average		remaining		Aggregate
	under			exercise		contractual		intrinsic
	option			price		life		value
Outstanding at January 1, 2013		660,368		$	-			$	-
Granted		90,000			1.50		-		-
Exercised		(327,122	)		0.02		-		-
Forfeited/cancelled		(373,246	)		0.02		-		-
Outstanding at December 31, 2013		50,000			1.50		4.24		-
Exercisable at December 31, 2013		25,000		$	1.50		4.24	$	-

The following is a summary of equity option activity:

						Weighted
				Weighted		Average
	Units			Average		Remaining
	Under			Exercise		Contractual
	Option			Price		Life
Outstanding at Inception		-		$	-		-
Granted		1,190,000			0.0005		4.5
Exercised		(380,000	)		0.0005		5
Terminated		-			-		-
Outstanding at December 31, 2013		810,000		$	0.0005		4.5

Schedule of Nonvested Share Activity

The following table summarizes the activity and value of non-vested options as of and for the years ended December 31, 2013:

				Weighted
				average
	Number of			grant date
	options			fair value
Non-vested options outstanding at January 1, 2013		594,333		$	0.51
Granted		90,000			0.96
Vested		(289,149	)		1.39
Forfeited/cancelled		(370,184	)		1.38
Non-vested options outstanding at December 31, 2013		25,000		$	0.96

A summary of the status of the Company's non-vested unit options for the period ended December 31, 2013, is as follows:

				Weighted
	Number			average
	of			grant date
	Options			fair value
Non-vested options outstanding at Inception		-		$	-
Granted		1,190,000			0.25
Vested		(380,000	)		0.25
Forfeited		-			-
Non-vested options outstanding at December 31, 2013		810,000		$	0.25