8 GOODWILL (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 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 business combinations.  Goodwill was comprised of the following amounts:

	June 30, 2017		December 31, 2016
Virtuoso	$	939,881	$	939,881
Ameri Arizona		10,416,000		10,416,000
Bigtech		299,803		314,555
Ameri Consulting Service Pvt. Ltd.		1,948,118		1,948,118
Ameri Georgia		3,470,522		3,470,522
Ameri California		4,812,243		-
Total	$	21,886,567	$	17,089,076

	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