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DEFERRED COSTS | 12 Months Ended
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Dec. 31, 2018
Deferred Policy Acquisition Costs Disclosures [Abstract] |
Deferred Policy Acquisition Costs [Text Block] | NOTE 6 — DEFERRED COSTS Effective January 1, 2018, the Company capitalizes initial and renewal sales commission payments in the period a customer contract is obtained, and payment is received; and is amortized consistent with the transfer of the goods or services to the customer over the expected period of benefit, which we have deemed to be the contract term. Such commissions are amortized over the greater of contract term or technological obsolescence period when the underlying contracted products are technology-based, such as for the SaaS-based platforms, or the expected customer relationship period when the underlying contracted products are not technology-based, such as for patient experience survey products. The table below summarizes the activity within the deferred commission costs account, during the year ended December 31, 2018 :
|  | January 1, |  |  | Commission |  |  | Commission |  |  | December 31, |
|  | 2018 |  |  | Costs Deferred |  |  | Amortized |  |  | 2018 |
Deferred costs, short term |  | $ | 80,153 |  |  | $ | 199,236 |  |  | $ | (103,383 | ) |  | $ | 176,006 |
Deferred costs, long term |  |  | - |  |  |  | 93,790 |  |  |  | - |  |  |  | 93,790 |
Deferred commission costs |  | $ | 80,153 |  |  | $ | 293,026 |  |  | $ | (103,383 | ) |  | $ | 269,796 |
During the year ended December 31, 2018, the Company deferred an aggregate $293,026 commissions paid and reclassified from equity $80,153 previously paid and expensed commissions. Amortization of deferred costs for the year ended December 31, 2018 was $103,383.

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- References No definition available. + Details
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- Definition The entire disclosure for deferred policy acquisition costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 30 -URI http://asc.fasb.org/subtopic&trid=4737841 + Details
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