Note 2 - Equity Investments

12 Months Ended

Dec. 31, 2017

Notes to Financial Statements

Cost and Equity Method Investments Disclosure [Text Block]

( 2 ) Equity Investments

The Company

makes equity investments to promote business and strategic objectives. For investments that do

not

have a readily determinable fair value, the Company applies either cost or equity method of accounting depending on the nature of its investment and its ability to exercise significant influence. Investments are periodically analyzed to determine whether or

not

there are any indicators of impairment and written down to fair value if the investment has incurred an other than temporary impairment. During

2017,

the Company acquired a

$1.3

million investment in convertible preferred stock of Practicing Excellence.com, Inc., a privately-held Delaware Corporation (“PX”), which is carried at cost and included in other non-current assets. The Company has a seat on PX's board of directors and the Company's investment, which is

not

considered to be in-substance common stock, represents approximately

15.7%

of the issued and outstanding equity interests in PX.