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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

INCOME TAXES [Abstract]

Income tax expense differs from statutory amounts

Income tax expense differs from the statutory amounts as follows:

		2016				2015
Income taxes at U.S. statutory rate		$	(7,437,000	)		$	(4,939,000	)
Current year reserve			7,423,000				6,257,000
Other			14,000				(1,318,000	)
Total tax expense		$	-			$	-

Temporary differences that give rise to deferred tax assets (liabilities)

The temporary differences that give rise to deferred tax assets and liabilities were as follows:

		December 31,
		2016				2015
Deferred tax assets (liabilities)
Net operating loss carryforwards		$	73,864,000			$	68,636,000
General business credit carryforwards			2,557,000				2,497,000
State credits			3,089,000				2,055,000
Property, equipment and goodwill			(23,000	)			(25,000	)
Stock options			6,450,000				3,678,000
Derivatives			(92,000	)			(92,000	)
Deferred revenue			1,464,000				1,669,000
Intangible assets			228,000				595,000
Accrued interest			253,000				253,000
Other			231,000				231,000
Gross deferred tax assets			88,021,000				79,497,000
Valuation allowance			(88,021,000	)			(79,497,000	)
Net deferred taxes		$	-			$	-

Net operating loss carryforwards and general business credits expiration dates

These carryforwards expire as follows:

		Net operating loss carryforwards				General business credit carryforwards
2017		$	-			$	-
2018			3,324,000				112,000
2019			3,306,000				95,000
Thereafter			210,616,000				2,350,000
		$	217,246,000			$	2,557,000

X

- Definition

Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards and general business credit carryforwards, including an assessment of the likelihood of utilization.

+ References

No definition available.

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- References

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319

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