In the FYE 2013 FINS, the language indicates "capital financing agreements [were] erected in Q4 2013." The word "agreement" is a finite line between deferred revenue vs. a gentleman's handshake and official financial transaction. Considering the language in the partial fins state, "for past and future services rendered to the company and cash receivables," there should have been a line entry in the financials for the cash received, as well as, a deferred revenue line entry offsetting the amount received for "future services rendered." More is explained here on how to Account-For-Deferred-Revenue (in simple terms):
http://www.wikihow.com/Account-For-Deferred-Revenue

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"Upon facilitation of capital financing agreements erected in Q4 2013, new products and services for consumers and businesses are expected to resume development for enhancing the BudGenius software and data collection platform, including but not limited to, mobile app development, online transparency for laboratory workflow, marijuana genetics and strain mapping, marijuana heritage profiles to highlight sustained and exceptional farmer pedigree, business intelligence data gathering tools, consumer purchase pattern analysis, medical efficacy analysis, loyalty programs, portable diagnostic hardware for patients, and internal tools to optimize company workflow for the purpose of reducing cost of goods sold. A modified release schedule has not yet been determined."

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http://investorshangout.com/post/view?id=1535372