Note 12. Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

	2015			2014
Current:
Federal	$	257,098		$	631,129
State		47,256			97,186
Foreign		193,055			(9,278	)
Total Current		497,409			719,037
Deferred:
Federal		(468,887	)		(776,467	)
State		(67,423	)		(130,535	)
Foreign		(93,586	)		(91,510	)
Total Deferred		(629,896	)		(998,512	)
Total benefit for income taxes	$	(132,487	)	$	(279,475	)

Schedule of Effective Income Tax Rate Reconciliation

	2015						2014
	Amount			Percentage			Amount			Percentage
Federal statutory tax rate	$	4,113			34.0	%	$	(80,699	)		(34.0	)%
State tax rate		(1,042	)		(8.6	)%		(12,579	)		(5.3	)%
Permanent difference  - stock-based compensation		27,410			226.6	%		15,053			6.3	%
Permanent difference  - transaction costs		-			-			11,630			4.9	%
Permanent difference – other		8,888			73.4	%		3,935			1.7	%
Permanent items – disallowed interest		30,433			251.6	%		62,185			26.2	%
Provision to return		(30,797	)		(254.6	)%		(10,206	)		(4.3	)%
Change in unrecognized tax benefits		57,749			477.4	%		-			-
Write-off of net operating losses		176,034			1,455.2	%		-			-
Foreign rate differential		(33,032	)		(273.1	)%		(63,013	)		(26.6	)%
Research and development credit		(27,623	)		(228.3	)%		-			-
UK Rate Change		(3,898	)		(32.2	)%		(23,260	)		(9.8	)%
Other		14,738			121.8	%		-			-
Sub-total		222,973			1,843.2	%		(96,954)			(40.9	)%
Change in valuation allowance		(355,460	)		(2,938.4	)%		(182,521)			(76.9	)%
Total	$	(132,487	)		(1,095.2	)%	$	(279,475)			(117.8	)%

Schedule of Deferred Tax Assets and Liabilities

	2015			2014			Change
Assets:
Net operating loss	$	254,123		$	561,358		$	(307,235	)
Deferred revenue		51,914			35,347			16,567
Allowance for doubtful accounts		135,663			145,335			(9,672	)
Stock options		345,779			211,824			133,955
Basis difference in intangible assets		118,257			190,295			(72,038	)
Prepaid D&O Insurance		10,341			13,996			(3,655	)
Foreign tax credits carryforward		1,180,833			1,180,833			-
Other		26,916			759			26,157
Total deferred tax asset		2,123,826			2,339,747			(215,921	)
Less:  Valuation allowance		(1,407,955	)		(1,763,415	)		355,460
Total net deferred tax asset		715,871			576,332			139,539
Liabilities
Prepaid expenses		(30,460	)		(32,176	)		1,716
Basis difference in fixed assets		(4,833	)		(19,222	)		14,389
Capitalized software		(171,584	)		-			(171,584	)
Debt discount - convertible note payable		-			(200,559	)		200,559
Purchase of intangibles		(505,586	)		(950,863	)		445,277
Total deferred tax liability		(712,463	)		(1,202,820	)		490,357
Total net deferred tax asset / (liability)	$	3,408		$	(626,488	)	$	629,896

Schedule of Changes in the Balance of Unrecognized Tax Benefits

	2015		2014
Balance as of January 1:	$	-	$	-
Change related to current year positions		57,749		-
Change related to prior year positions		-		-
Change related to statute expirations		-		-
Balance as of December 31:	$	57,749	$	-