15. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income tax reconciliation

	Year ended December 31,
	2016			2015
Computed “expected” tax expense (benefit)	$	(895,395	)	$	(625,441	)
State taxes, net of federal benefit		(154,764	)		(122,700	)
Goodwill impairment and other non-deductible items		(31,134	)		(106,020	)
Change in deferred tax asset valuation allowance		1,081,293			854,161
Income tax expense	$	–		$	–

Deferred tax assets and liabilities

	2016			2015
Deferred tax assets:
Charitable contributions	$	4,128		$	4,128
Reserve for bad debt		25,548			25,345
Stock options		4,776,104			4,599,689
Inventory Adjustment		–			11,067
Depreciation		33,638			–
Other		25,159			19,634
Net operating loss carryforward		9,167,042			8,297,039
Total gross deferred tax assets		14,031,619			12,956,902
Less: Deferred tax asset valuation allowance		(13,934,915	)		(12,853,622	)
Total net deferred tax assets		96,704			103,280
Deferred tax liabilities:
Accrued salaries		(96,704	)		(96,704	)
Depreciation		–			(6,576	)
Total deferred tax liabilities		(96,704	)		(103,280	)
Total net deferred taxes	$	–		$	–