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13. ACQUISITION/MERGER WITH COGNIGEN (Details - purchase price allocation) - USD ($) | Sep. 02, 2014 | Aug. 31, 2016 | Aug. 31, 2015 | Aug. 31, 2014
--- | --- | --- | --- | ---
Goodwill |  | $ 4,789,248 | $ 4,789,248 | $ 0
Cognigen |  |  |  |
Assets acquired, including accounts receivable of $934,000 and estimated Contracts receivable of $398,000 | $ 1,524,389 |  |  |
Fixed assets acquired | 458,351 |  |  |
Estimated value of software acquired | 200,000 |  |  |
Estimated value of Intangibles acquired (Customer Lists, trade name etc.) | 1,600,000 |  |  |
Working Capital Adjustment | (26,707) |  |  |
Current Liabilities assumed | (644,499) |  |  |
Goodwill | 4,789,248 |  |  |
Estimated Deferred income taxes | (662,500) |  |  |
Total Consideration | $ 7,238,282 |  |  |

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