Note 12. Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

	2016			2015
Current:
Federal	$	500,181		$	257,098
State		95,518			47,256
Foreign		55,874			193,055
Total Current		651,573			497,409
Deferred:
Federal		(129,822	)		(468,887	)
State		(17,554	)		(67,423	)
Foreign		(39,847	)		(93,586	)
Total Deferred		(187,223	)		(629,896	)
Total expense (benefit) for income taxes	$	464,350		$	(132,487	)

Schedule of Effective Income Tax Rate Reconciliation

	2016						2015
	Amount			Percentage			Amount			Percentage
Federal statutory tax rate	$	686,597			34.0	%	$	4,113			34.0	%
State tax rate		65,660			3.3	%		(1,042	)		(8.6	)%
Permanent difference  - stock-based compensation		32,562			1.6	%		27,410			226.6	%
Permanent difference – other		67,269			3.3	%		8,888			73.4	%
Permanent items – disallowed interest		—			—			30,433			251.6	%
Provision to return		(7,796	)		(0.4	)%		(30,797	)		(254.6	)%
Change in unrecognized tax benefits		(57,749	)		(2.8	)%		57,749			477.4	%
Write-off of net operating losses		—			—			176,034			1,455.2	%
Foreign rate differential		(52,502	)		(2.6	)%		(33,032	)		(273.1	)%
Research and development credit		(55,726	)		(2.8	)%		(27,623	)		(228.3	)%
UK Rate Change		—			—			(3,898	)		(32.2	)%
Other		—			—			14,738			121.8	%
Sub-total		678,315			33.6	%		222,973			1,843.2	%
Change in valuation allowance		(213,965	)		(10.6	)%		(355,460	)		(2,938.4	)%
Total	$	464,350			23.0	%	$	(132,487	)		(1,095.2	)%

Schedule of Deferred Tax Assets and Liabilities

	2016			2015			Change
Assets:
Net operating loss	$	178,699		$	254,123		$	(75,424	)
Deferred revenue		138,009			51,914			86,095
Allowance for doubtful accounts		142,181			135,663			6,518
Stock options		297,861			345,779			(47,918	)
Basis difference in intangible assets		80,074			118,257			(38,183	)
Prepaid D&O Insurance		6,452			10,341			(3,889	)
Foreign tax credits carryforward		1,180,833			1,180,833			—
Other		37,765			26,916			10,849
Total deferred tax asset		2,061,874			2,123,826			(61,952	)
Less:  Valuation allowance		(1,193,990	)		(1,407,955	)		213,965
Total net deferred tax asset		867,884			715,871			152,013
Liabilities
Prepaid expenses		(38,484	)		(30,460	)		(8,024	)
Basis difference in fixed assets		—			(4,833	)		4,833
Capitalized software		(491,894	)		(171,584	)		(320,310	)
Purchase of intangibles		(262,864	)		(505,586	)		242,722
Total deferred tax liability		(793,242	)		(712,463	)		(80,779	)
Total net deferred tax asset / (liability)	$	74,642		$	3,408		$	71,234

Schedule of Changes in the Balance of Unrecognized Tax Benefits

	2016			2015
Balance as of January 1:	$	57,749		$	—
Change related to current year positions		—			57,749
Change related to statute expirations		(57,749	)		—
Balance as of December 31:	$	—		$	57,749