INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Asset

There was no provision for, or benefit from, income tax during the years ended December 31, 2017 and 2016 respectively.  The components of the net deferred tax asset as of December 31, 2017 and 2016, including temporary differences and operating loss carry forwards that arose prior to reorganization from bankruptcy, are as follows:

December 31,	2017	2016
Operating loss carry forwards	$           8,753,626	$            8,062,514
Origination and amortization of interest on convertible notes	883,998	840,044
Allowance for doubtful accounts	76,537	61,814
Change in derivative liabilities	32,687	12,037
Options issued for services	653,545	646,764
Total Deferred Tax Assets	$         10,350,393	$            9,623,173
Valuation allowance	(10,350,393)	(9,623,173)
Net Deferred Tax Asset	$                      --	$                        --

Schedule of Effective Income Tax Rate Reconciliation

The following is a reconciliation of the amount of benefit that would result from applying the federal statutory rate to pretax loss with the provision for income taxes for the years ended December 31, 2017 and 2016, respectively:

For the Years Ended December 31,	2017	2016
Tax at statutory rate (34%)	$              (368,438)	$                  (711,683)
Options issued for services	6,781	8,892
Origination and amortization of  interest on convertible notes	19,471	313,591
Allowance for doubtful accounts	14,723	61,814
Change in derivative liabilities	20,650	12,037
Change in valuation allowance	306,813	(315,348)
Provision for Income Taxes	$                          --	$                             --