Annual report pursuant to Section 13 and 15(d)

INCOME TAXES (Details 2)

v2.4.1.9
INCOME TAXES (Details 2) (USD $)
Dec. 31, 2014
Dec. 31, 2013
Income Taxes Details 2    
Net operating loss carry forwards $ 1,427,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwards $ 1,239,529us-gaap_DeferredTaxAssetsOperatingLossCarryforwards
Share-based compensation 783,494BICX_DeferredTaxAssetSharebasedCompensation 86,806BICX_DeferredTaxAssetSharebasedCompensation
Accural to cash 384,886BICX_AccuralToCashDeferredTaxAssets 622,243BICX_AccuralToCashDeferredTaxAssets
Other 65,418us-gaap_DeferredTaxAssetsOther 11,297us-gaap_DeferredTaxAssetsOther
Total deferred tax assets 2,660,800us-gaap_DeferredTaxAssetsGross 1,959,875us-gaap_DeferredTaxAssetsGross
Valuation allowance (2,521,561)us-gaap_DeferredTaxAssetsValuationAllowance (1,768,722)us-gaap_DeferredTaxAssetsValuationAllowance
Net deferred tax asset 135,239us-gaap_DeferredTaxAssetsNet 191,153us-gaap_DeferredTaxAssetsNet
Deferred tax liabilities:    
Tax deductible licensing agreement (135,233)BICX_TaxDeductibleLicensingAgreement (187,645)BICX_TaxDeductibleLicensingAgreement
Accrual to cash      
Other    (3,509)us-gaap_DeferredTaxLiabilitiesOther
Total deferred tax assets (liabilities) (135,239)us-gaap_DeferredIncomeTaxLiabilities (191,153)us-gaap_DeferredIncomeTaxLiabilities
Net deferred tax assets (liabilities)