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8. INCOME TAXES (Details - Deferred taxes) - USD ($) | Aug. 31, 2018 | Aug. 31, 2017
--- | --- | ---
Deferred tax assets |  |
Accrued payroll and other expenses | $ 187,220 | $ 254,897
Deferred revenue | 34,955 | 62,617
Capitalized merger costs | 365,801 | 540,312
Intellectual property | 11,066 | 18,775
State taxes | 96,730 | 91,513
State Tax Deferred | 174,800 | 293,879
Total deferred tax assets | 870,572 | 1,261,993
Less Valuation allowance | 0 | 0
Deferred tax asset | 870,572 | 1,261,993
Deferred tax liabilities |  |
Property and equipment | (57,636) | (95,071)
State Tax Deferred | (10,701) | (16,763)
Intellectual Property | (2,593,292) | (4,343,311)
Capitalized computer software development costs | (1,404,082) | (1,733,808)
Total deferred tax liabilities | (4,065,711) | (6,188,953)
Net deferred tax liabilities | $ (3,195,139) | $ (4,926,960)

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