INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of loss before the provision for income taxes

The components of the Company’s loss before the provision for income taxes for the years ended December 31, 2016 and 2016 consisted of the following:

	2016			2015
United States of America	$	(11,816,521	)	$	(5,219,066	)
Total	$	(11,816,521	)	$	(5,219,066	)

Schedule of effective tax rate

A reconciliation of the statutory U.S. federal income tax rate to the Company’s effective tax rate for the years ended December 31, 2016 and 2015 is as follows:

	2016			2015
Tax, computed at the federal statutory rate		34.00	%		34.00	%
State taxes, net of federal tax benefit		6.94	%		8.83	%
Nondeductible interest on convertible debt		(3.95	)%		0.00	%
Loss on derivative liability		(6.15	)%		0.00	%
Change in derivative liability value		2.87	%		0.00	%
Other permanent differences		(0.08	)%		-0.04	%
Change in valuation allowance		(33.63	)%		(42.79	)%
Provision for income taxes		0.00	%		0.00	%

Schedule of components of deferred income tax assets and liabilities

Significant components of deferred income tax assets and liabilities for the years ended December 31, 2016 and 2015 is as follows:

	2016			2015
Stock based compensation	$	2,456,636		$	654,360
Net operating losses		3,529,664			1,595,546
Accruals and reserves		317,900			80,823
Gross deferred tax assets		6,304,200			2,330,728
Less:  Valuation allowance		(6,293,979	)		(2,320,506	)
Total deferred tax assets		10,221			10,221
Property and equipment		(10,221	)		(10,221	)
Total deferred tax liabilities		(10,221	)		(10,221	)
Net deferred tax assets	$	0		$	0

Schedule of change in the valuation allowance

The change in the valuation allowance for the years ended December 31, 2016 and 2015 is as follows

	2016		2015
Valuation allowance, beginning of year	$	2,320,506	$	87,469
Increase in valuation allowance		3,973,473		2,233,037
Valuation allowance, end of year		6,293,979		2,320,506