INTANGIBLE ASSETS AND GOODWILL (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2016

Dec. 31, 2015

Disclosure Text Block [Abstract]

Schedule of Intangible Assets and Goodwill [Table Text Block]

Intangible assets consisted of the following as of September 30, 2016:

		Gross		Accumulated Amortization		Net	Estimated Life (in years)
Customer relationship intangible	$	1,000,000	$	151,782	$	848,218	10
Marketing-related intangibles		200,000		60,712		139,288	5
Non-compete agreements		500,000		252,968		247,032	3
Chiefton brand and graphic designs		69,400		35,270		34,130	2
Intangible assets, net	$	1,769,400	$	500,732	$	1,268,668

Intangible assets consisted of the following as of December 31, 2015:

		Gross		Accumulated Amortization		Net	Estimated Life (in years)
Customer relationships	$	1,000,000	$	76,712	$	923,288	10
Marketing-related		200,000		30,685		169,315	5
Non-compete agreements		500,000		127,854		372,146	3
Chiefton brand and graphic designs		69,400		9,222		60,178	2
Intangible assets, net	$	1,769,400	$	244,473	$	1,524,927

Finite-lived Intangible Assets Amortization Expense [Table Text Block]

Estimated amortization expense for the next five years is as follows:

Year ending December 31
2016	$	342,302
2017		203,739
2018		140,000
2019		140,000
2020		140,000