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NOTE 6 - RESTATEMENT TO REFLECT CHANGE IN REVENUE RECOGNITION POLICY (Tables)
9 Months Ended
Sep. 30, 2013
Accounting Changes and Error Corrections [Abstract]  
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block] The effect on the Company’s issued September 30, 2012 financial statements is summarized below:

   
As Previously
       
   
Reported
   
As Restated
 
             
Statement of Comprehensive Loss for the Three Month Period Ended September 30, 2012
           
Turnkey Drilling
 
$
 83,591
   
$
 0
 
Total  Revenue
   
 637,238
     
 553,647
 
Loss from Operations
   
 (1,052,861
   
 (1,136,452
Loss Before Income Tax Benefit
   
 (1,071,900
   
 (1,155,491
Income Tax Benefit
   
 (306,826
   
 (330,306
Net Loss
   
 (765,074
   
 (825,185
Comprehensive Loss
   
 (764,009
   
 (824,120
                 
Statement of Comprehensive Loss for the Nine Month Period Ended September 30, 2012:
               
Turnkey Drilling
   
676,149
     
0
 
Total Revenues
   
2,467,187
     
1,791,038
 
Loss From Operations
   
(4,179,303
   
(4,855,452
Loss Before Income Tax Benefit
   
(4,266,704
   
(4,942,853
Income Tax Benefit
   
(1,237,915
   
(1,434,089
Net Loss
   
(3,028,789
   
(3,508,764
Comprehensive Loss
   
 (3,027,481
   
 (3,507,456