SPECTRASCIENCE INC

CIK:0000727672|SEC Filings

Summary of Significant Accounting Policies - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Antidilutive securities excluded from computation of earnings per share, amount	8,713,475,241	279,756,908
Preferred Stock [Member]
Antidilutive securities excluded from computation of earnings per share, amount	3,088,000	3,088,000
Convertible Debentures [Member]
Antidilutive securities excluded from computation of earnings per share, amount	8,562,318,402	111,110,776
Options [Member]
Antidilutive securities excluded from computation of earnings per share, amount	34,168,800	34,168,800
Warrants [Member]
Antidilutive securities excluded from computation of earnings per share, amount	113,900,039	131,389,332

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Operating activities:
Net loss	$ (3,802,693)	$ (2,921,616)
Adjustments to reconcile net loss to cash used in operating activities:
Amortization and depreciation	119,510	121,026
Non-cash interest	30,911	31,364
Non-cash issuance of stock options and warrants	120,003	120,004
Non-cash expense related to commitment of common stock in excess of authorized shares	(52,664)	107,107
Loss on issuance of variable rate notes	821,585	84,584
Amortization of derivative and warrant liabilities discount	398,860	351,323
Amortization of deferred debt issuance costs and original issue discount	24,440	168,931
Issuance of debt for services	24,750
Issuance of common stock for services	3,500	700
Change in fair value of derivative and warrant liabilities	878,983	419,390
Gain on extinguishment of debt	(396,666)	(460,658)
Changes in assets and liabilities:
Accounts receivable	950	6,111
Inventory	(6,829)	(45,744)
Prepaid expense and other assets	79,293	(34,170)
Accounts payable	713,296	224,149
Accrued expenses	556,773	580,645
Net cash used in operating activities	(485,998)	(1,246,854)
Investing activities:
Net cash used in investing activities
Financing activities:
Proceeds from issuance of convertible notes payable	143,750	300,000
Proceeds from issuance of notes payable to related parties	4,500	35,000
Proceeds from issuance of secured notes payable	399,000	850,000
Payment against convertible notes payable	(669)
Debt issuance costs	(36,251)	(63,712)
Net cash provided by financing activities	510,330	1,121,288
Net increase (decrease) in cash	24,332	(125,566)
Cash, beginning of year	3,550	127,493
Cash, end of period	27,882	1,927
Cash paid during the period for:
Interest	1,000
Income taxes
Non Cash Investing and Financing Activities:
Conversion of convertible notes and accrued interest to common stock	301,416	499,763
Exchange of convertible notes and accrued interest to new notes	25,000	103,551
Convertible note payable for extinguishment of accounts payable	51,500
Valuation of Series AA Super Voting Preferred Stock		25,000
Conversion of accrued interest to note payable	$ 13,767

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash	$ 27,882	$ 3,550
Accounts receivable, net		950
Inventory, net	97,423	90,594
Prepaid expenses and other current assets	187,456	266,749
Total current assets	312,761	361,843
Patents, net	905,014	1,024,524
Total assets	1,217,775	1,386,367
Current liabilities:
Accounts payable	1,823,245	1,318,737
Accrued expenses	2,801,248	2,278,042
Secured convertible debt	100,000
Notes payable- related parties	39,500	35,000
Note payable	112,982	137,982
Convertible debt, net of discounts of $157,418 as of September 30, 2017 and $203,444 as of December 31, 2016	6,253,433	6,211,861
Derivative liability	1,675,067	819,928
Total current liabilities	12,805,475	10,801,550
Long-term secured convertible debt	1,410,000	1,100,000
COMMITMENTS AND CONTINGENCIES
Total mezzanine equity	30,850	30,850
Shareholders' deficit
Common stock, $.01 par value; 4,996,000,000 shares authorized; 4,823,923,779 and 883,671,222 shares issued and outstanding as of September 30, 2017 and December 31, 2016	48,239,237	8,836,712
Additional paid in capital	(3,499,578)	34,582,771
Accumulated deficit	(57,768,212)	(53,965,519)
Total shareholders' deficit	(13,028,550)	(10,546,033)
Total liabilities and shareholders' deficit	1,217,775	1,386,367
Series B Preferred Stock [Member]
Current liabilities:
Convertible Preferred Stock	25,850	25,850
Series C Preferred Stock [Member]
Current liabilities:
Convertible Preferred Stock	5,000	5,000
Series A Preferred Stock [Member]
Shareholders' deficit
Convertible Preferred Stock, value
Series AA Super Voting Preferred Stock [Member]
Shareholders' deficit
Convertible Preferred Stock, value	$ 3	$ 3