8 GOODWILL

3 Months Ended

12 Months Ended

Mar. 31, 2017

Dec. 31, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

Goodwill represents the excess of the aggregate purchase price over the fair value of the net assets acquired in businesses combinations.  Goodwill was comprised of the following amounts:

	March 31, 2017		December 31, 2016
Virtuoso	$	939,881	$	939,881
DCM		10,416,000		10,416,000
Bigtech		292,808		314,555
Ameri Consulting Service Pvt. Ltd.		1,948,118		1,948,118
Ameri Georgia		3,470,522		3,470,522
ATCG		4,812,243		-
Total	$	21,879,572	$	17,089,076

As per Company policy, goodwill impairment tests will be conducted on an annual basis and any impairment will be reflected in the Company’s statements of operations.

Goodwill represents the excess of the aggregate purchase price over the fair value of the net assets acquired in businesses combinations.  Goodwill was comprised of the following amounts:

	December 31, 2016		December 31,  2015
Virtuoso	$	939,881	$	-
DCM		10,416,000		-
Bigtech		314,555		-
Ameri Consulting Service Pvt. Ltd.		1,948,118		-
Ameri Georgia		3,470,522		3,470,522
Total	$	17,089,076	$	3,470,522