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Property and Equipment | 12 Months Ended
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Dec. 31, 2016
Property and Equipment [Abstract] |
Property, Plant and Equipment Disclosure [Text Block] |
| 6. | Property and Equipment
Major classes of property and equipment (includes equipment and automobile capital leases) consisted of the following:
|  | DECEMBER 31, |
|  | 2016 |  | 2015 |
Land and building |  | $ | - | (1) | $ | 677,054 |
Computer hardware and software |  |  | 1,214,052 |  |  | 2,698,577 |
Furniture and fixtures |  |  | 211,376 |  |  | 303,691 |
Leasehold improvements |  |  | 486,467 |  |  | 568,642 |
Automobile |  |  | 216,880 |  |  | 247,405 |
Gross property and equipment |  |  | 2,128,775 |  |  | 4,495,369 |
Less: accumulated depreciation and amortization |  |  | (1,392,097) | (1) |  | (2,982,062) |
Property and equipment, net |  | $ | 736,678 |  | $ | 1,513,307 |
| (1) | As of December 31, 2016, the Company decided to sell its Lewis Center Facility and reclassified land and building and related accumulated amortization under the caption assets held for sale on the consolidated balance sheets. See Note 3 for additional information.
For the years ended December 31, 2016 and 2015, depreciation expense recorded was approximately $438,500 and $488,600, respectively. For the year ended December 31, 2016 there were disposals of fully depreciated equipment with gross historical cost and accumulated depreciation of approximately $1.8 million, respectively. For the year ended December 31, 2015 there were disposals of fully depreciated equipment with gross historical cost and accumulated depreciation of approximately $446,200. Capital Leases The gross value of assets under capital leases at December 31, 2016 and 2015 were approximately $63,500 and $372,600, respectively. For the years ended December 31, 2016 and 2015 there were no capital lease acquisitions, expiration or disposals of equipment leases. For the year ended December 31, 2015 there were disposals of certain expired equipment leases with a gross value and accumulated depreciation of approximately $168,400, respectively. Depreciation expense for leased equipment for the years ended December 31, 2016 and 2015 was approximately $14,200 and $25,900, respectively, and accumulated depreciation at December 31, 2016 and 2015 was $36,800 and $351,400, respectively. Total net book value of assets under capital leases at December 31, 2016 and 2015 was approximately $26,700 and $21,200, respectively.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13-14) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64862545&loc=d3e2921-110230 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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