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2. SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
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Nov. 30, 2014
Accounting Policies [Abstract] |
Property and Equipment estimated useful lives |
Equipment | 5 years
Computer equipment | 3 to 7 years
Furniture and fixtures | 5 to 7 years
Leasehold improvements | Shorter of life of asset or lease
Reconcilation of goodwill |
Balance, August 31, 2014 |  | $ | – |
Addition |  |  | 4,789,248 |
Impairments |  |  | – |
Balance, November 30, 2014 |  | $ | 4,789,248 |
Other intangible asset summary |
|  | Amortization Period |  | Acquisition Value |  |  | Accumulated Amortization |  |  | Net book value |
Customer relationships |  | Straight line 8 years |  | $ | 1,100,000 |  |  | $ | 34,375 |  |  | $ | 1,065,625 |
Trade Name-Cognigen |  | None |  |  | 500,000 |  |  |  | 0 |  |  |  | 500,000 |
Covenants not to compete |  | Straight line 5 years |  |  | 50,000 |  |  |  | 2,500 |  |  |  | 47,500 |
|  |  |  | $ | 1,650,000 |  |  | $ | 36,875 |  |  | $ | 1,613,125 |
Fair value of assets and liabilities |
|  | Level I |  |  | Level II |  |  | Level III |  |  | Total |
Cash and cash equivalents |  | $ | 5,791,177 |  |  | $ | – |  |  | $ | – |  |  | $ | 5,791,177 |
Total |  | $ | 5,791,177 |  |  | $ | – |  |  | $ | – |  |  | $ | 5,791,177 |
Components of basic and diluted earnings per share |
|  | 11/30/2014 |  |  | 11/30/2013 |
Numerator |  |  |  |  |  |  |  |
Net income attributable to common shareholders |  | $ | 528,904 |  |  | $ | 685,155 |
Denominator |  |  |  |  |  |  |  |
Weighted-average number of common shares outstanding during the 3 months of FY15 & FY14 |  |  | 16,830,319 |  |  |  | 16,049,707 |
Dilutive effect of stock options |  |  | 267,539 |  |  |  | 317,013 |
Common stock and common stock equivalents used for diluted earnings per share |  | $ | 17,097,858 |  |  | $ | 16,366,720 |

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- Definition Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 + Details
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