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8. INCOME TAXES (Details - Deferred taxes) - USD ($) | Aug. 31, 2016 | Aug. 31, 2015
--- | --- | ---
Deferred tax assets |  |
Accrued payroll and other expenses | $ 108,769 | $ 97,625
Deferred revenue | 71,009 | 43,703
Capitalized merger costs | 292,693 | 299,965
Intellectual property | 21,205 | 24,221
Research and development credit | 54,427 | 90,365
State taxes | 58,426 | 78,089
State Tax Deferred | 160,391 | 175,044
Total deferred tax assets | 766,920 | 809,012
Less Valuation allowance | 0 | 0
Deferred tax asset | 766,920 | 809,012
Deferred tax liabilities |  |
Property and equipment | (93,900) | (159,980)
State Tax Deferred | (9,491) | (8,445)
Intellectual Property | (2,004,451) | (2,053,220)
Capitalized computer software development costs | (1,615,284) | (1,566,815)
Total deferred tax liabilities | (3,723,126) | (3,788,460)
Net deferred tax liabilities | $ (2,956,206) | $ (2,979,447)

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