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Variable Interest Entities (VIEs) (Tables) | 9 Months Ended
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Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Variable Interest Entities | The following table includes assets that can only be used to settle the liabilities of APC and the creditors of APC have no recourse to the Company. These assets and liabilities, with the exception of the investment in a privately held entity that does not report net asset value per share and amounts due to affiliate, which are eliminated upon consolidation with the NMM, are included in the accompanying consolidated balance sheets.
|  | September 30, 2018 |  |  | December 31, 2017 |
Assets |  |  |  |  |  |  |  |
Current assets |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 55,971,643 |  |  | $ | 54,686,370 |
Restricted cash – short-term |  |  | 4,218,176 |  |  |  | 18,005,661 |
Fiduciary cash |  |  | 3,434,409 |  |  |  | 2,017,437 |
Investment in marketable securities |  |  | 1,066,103 |  |  |  | 1,057,090 |
Receivables, net |  |  | 59,994,370 |  |  |  | 15,183,483 |
Prepaid expenses and other current assets |  |  | 1,796,643 |  |  |  | 1,821,328 |
Total current assets |  |  | 126,481,344 |  |  |  | 92,771,369 |
Noncurrent assets |  |  |  |  |  |  |  |
Land, property and equipment, net |  |  | 9,761,142 |  |  |  | 10,167,689 |
Intangible assets, net |  |  | 61,695,254 |  |  |  | 70,841,907 |
Goodwill |  |  | 60,012,316 |  |  |  | 60,012,316 |
Loans receivable – related parties |  |  | 7,500,000 |  |  |  | 5,000,000 |
Loan receivable |  |  | - |  |  |  | 5,000,000 |
Investment in a privately held entity that does not report net asset value per share |  |  | 4,725,000 |  |  |  | 4,320,000 |
Investments in other entities – equity method |  |  | 24,122,895 |  |  |  | 21,903,524 |
Investment in joint venture – equity method |  |  | 8,336,920 |  |  |  | - |
Restricted cash – long-term |  |  | 745,412 |  |  |  | 745,235 |
Other assets |  |  | 969,487 |  |  |  | 1,371,664 |
Total noncurrent assets |  |  | 177,868,426 |  |  |  | 179,362,335 |
Total assets |  | $ | 304,349,770 |  |  | $ | 272,133,704 |
Current liabilities |  |  |  |  |  |  |  |
Accounts payable and accrued expenses |  | $ | 4,315,861 |  |  | $ | 3,625,610 |
Incentives payable |  |  | 5,000,000 |  |  |  | 21,500,000 |
Fiduciary accounts payable |  |  | 3,434,409 |  |  |  | 2,017,437 |
Medical liabilities |  |  | 20,711,286 |  |  |  | 25,186,240 |
Income taxes payable |  |  | 1,277,817 |  |  |  | 1,463,540 |
Amount due to affiliate |  |  | 14,650,703 |  |  |  | 24,889,717 |
Bank loan |  |  | 159,906 |  |  |  | 510,391 |
Capital lease obligations |  |  | 100,982 |  |  |  | 98,738 |
Total current liabilities |  |  | 49,650,964 |  |  |  | 79,291,673 |
Noncurrent liabilities |  |  |  |  |  |  |  |
Deferred tax liability |  |  | 29,833,368 |  |  |  | 20,970,766 |
Liability for unissued equity shares |  |  | 1,185,025 |  |  |  | 1,185,025 |
Capital lease obligations, net of current portion |  |  | 542,982 |  |  |  | 619,001 |
Total noncurrent liabilities |  |  | 31,561,375 |  |  |  | 22,774,792 |
Total liabilities |  | $ | 81,212,339 |  |  | $ | 102,066,465 |

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- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=108788376&loc=SL6759159-111685 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=108788376&loc=d3e5747-111685 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=108788376&loc=SL6228884-111685 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=108788376&loc=d3e5710-111685 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=108788376&loc=d3e5728-111685 + Details
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