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Note 9 - Income Taxes - Net Deferred Taxes (Details) - USD ($) | Dec. 31, 2016 | Dec. 31, 2015
--- | --- | ---
Deferred revenue | $ 1,509,400 | $ 1,988,200
Deferred franchise costs | (553,900) | (664,000)
Allowance for doubtful accounts | 51,400 | 1,781,000
Accrued expenses | 57,400 | 74,900
Goodwill - Component 1 | (120,700) |
Goodwill - Component 2 | 86,800 | 87,000
Restricted stock compensation | (30,800) | (44,100)
Nonqualified stock options | 182,100 | 109,600
Deferred rent | 629,600 | 209,700
Lease abandonment | 108,900 |
Net operating loss carryforwards | 8,924,800 | 1,849,100
Tax credits | 14,000 | 14,200
Charitable contribution carryover | 6,500 | 1,300
Asset basis difference related to property and equipment | 630,900 | 167,500
| 11,496,400 | 5,574,400
Less valuation allowance | (11,617,100) | (5,574,400)
Net non-current deferred tax liability | $ (120,700) |

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