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Property and Equipment (Tables)
9 Months Ended
Sep. 30, 2017
Property and Equipment [Abstract]  
Property, Plant and Equipment [Table Text Block]
Major classes of property and equipment consisted of the following as of the periods presented below:
 
 
 
SEPTEMBER 30,
 
DECEMBER 31,
 
 
 
2017
 
2016
 
 
 
(Unaudited)
 
Computer hardware and software
 
$
1,516,560
 
$
1,214,052
 
Furniture and fixtures
 
 
297,291
 
 
211,376
 
Leasehold improvements
 
 
242,792
 
 
486,467
 
Automobile
 
 
186,623
 
 
216,880
 
Gross property and equipment
 
 
2,243,266
 
 
2,128,775
 
Less: accumulated depreciation and
 
 
 
 
 
 
 
amortization
 
 
1,273,615
 
 
1,392,097
 
 
 
 
 
 
 
 
 
Property and equipment, net
 
$
969,651
 
$
736,678
 
 
 
 
 
 
 
 
 
Land and building held for sale, net
 
$
-
 
$
594,376
 
Schedule of Capital Leased Assets [Table Text Block]
Assets under capital lease included in the table above consisted of the following as of the periods presented below:
 
 
 
SEPTEMBER 30,
 
DECEMBER 31,
 
 
 
2017
 
2016
 
 
 
(Unaudited)
 
Automobiles
 
$
93,301
 
$
63,498
 
Less: accumulated amortization
 
 
14,611
 
 
36,823
 
 
 
 
 
 
 
 
 
Capital lease assets, net
 
$
78,690
 
$
26,675
 
Schedule Of Property and Equipment Depreciation Expenses Including Amortization of Capital Lease [Table Text Block]
Property and equipment depreciation expense (including amortization of capital lease property) was approximately as follows for the periods presented below:
 
 
 
THREE MONTHS ENDED
 
NINE MONTHS ENDED
 
 
 
SEPTEMBER 30,
 
SEPTEMBER 30,
 
 
 
2017
 
2016
 
2017
 
2016
 
 
 
(Unaudited)
 
Property and equipment depreciation expense
 
$
100,200
 
$
105,200
 
$
295,800
 
$
336,100
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Capital lease amortization (included in
 
 
 
 
 
 
 
 
 
 
 
 
 
property and equipment depreciation expense)
 
$
6,000
 
$
3,400
 
$
13,800
 
$
10,900