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INCOME TAXES (Details - Deferred taxes) - USD ($) | Aug. 31, 2020 | Aug. 31, 2019
--- | --- | ---
Deferred tax assets |  |
Accrued payroll and other expenses | $ 402,355 | $ 236,455
Deferred revenue | 6,862 | 55,038
Capitalized merger costs | 742,056 | 361,103
Intellectual property | 7,677 | 9,301
State taxes | 100,326 | 89,537
Allowance for doubtful accounts | 13,450 | 0
State tax deferred | 125,417 | 146,815
Total deferred tax assets | 1,398,143 | 898,249
Less: Valuation allowance | 0 | 0
Deferred tax asset | 1,398,143 | 898,249
Deferred tax liabilities |  |
Property and equipment | (81,910) | (61,991)
State tax deferred | (19,468) | (16,471)
Intellectual property | (1,876,274) | (2,217,234)
Capitalized computer software development costs | (1,774,349) | (1,334,169)
Total deferred tax liabilities | (3,752,001) | (3,629,865)
Net deferred tax liabilities | $ (2,353,858) | $ (2,731,616)

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