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7. INCOME TAXES (Details - Deferred taxes) - USD ($) | Aug. 31, 2015 | Aug. 31, 2014
--- | --- | ---
Deferred tax assets |  |
Accrued payroll and other expenses | $ 97,625 | $ 88,573
Deferred revenue | 43,703 | 12,473
Capitalized merger costs | 299,965 | 93,306
Intellectual property | 24,221 | 19,442
Research and development credit | 90,365 | 216,917
State taxes | 78,089 | 272
State Tax Deferred | 175,044 | 120,575
Total deferred tax assets | 809,012 | 551,558
Less Valuation allowance | 0 | 0
Deferred tax asset | 809,012 | 551,558
Deferred tax liabilities |  |
Property and equipment | (159,980) | (27,178)
State Tax Deferred | (8,445) | (5,914)
Intellectual Property | (2,053,219) | (1,361,535)
Capitalized computer software development costs | (1,566,815) | (1,417,959)
Total deferred tax liabilities | (3,788,460) | (2,812,586)
Net deferred tax liabilities | $ (2,979,447) | $ (2,261,028)

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