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Line of Credit and Long Term Debt (Tables) | 3 Months Ended
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Mar. 31, 2018
Line of Credit and Long Term Debt [Abstract] |
Schedule of Long-term Debt Instruments [Table Text Block] | Long-term debt consisted of the following:
|  | MARCH 31, 2018 |  | DECEMBER 31, 2017 |
|  | Current |  | Non-Current |  |  |  |  | Current |  | Non-Current |  |  |  |
|  | Portion |  | Portion |  | Total |  | Portion |  | Portion |  | Total |
|  | (Unaudited) |
Capital Lease Obligations (1) |  | $ | 103,172 |  | $ | 207,860 |  | $ | 311,032 |  | $ | 101,591 |  | $ | 232,109 |  | $ | 333,700 |
Total Long Term Debt |  | $ | 103,172 |  | $ | 207,860 |  | $ | 311,032 |  | $ | 101,591 |  | $ | 232,109 |  | $ | 333,700 |
Deferred Rent Liability (2) |  |  | 73,223 |  |  | 65,630 |  |  | 138,853 |  |  | 70,021 |  |  | 78,336 |  |  | 148,357 |
Short term installment borrowings (3) |  |  | 76,446 |  |  | - |  |  | 76,446 |  |  | 133,250 |  |  | - |  |  | 133,250 |
Total Other Term Obligations |  | $ | 149,669 |  | $ | 65,630 |  | $ | 215,299 |  | $ | 203,271 |  | $ | 78,336 |  | $ | 281,607 |
Total Long Term Debt and Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term Obligations |  | $ | 252,841 |  | $ | 273,490 |  |  |  |  | $ | 304,862 |  | $ | 310,445 |  |  |  |
(1) As more fully described in Note 7, the Company entered into capital leases to acquire computer hardware and software for its client facing infrastructure and two automobiles that expire between 2020 and 2021. (2) The Company has two significant long term building lease obligations that contain fixed rent escalations and rent abatements. The Company has recognized a deferred rent liability related to the difference between actual cash rent paid and rent recognized for financial reporting purposes. (3) The Company annually finances the cost of its commercial liability insurance premiums for a period of less than 12 months.
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block] | Minimum lease payments required under capital leases range from $695 to $8,900, respectively, and these leases expire in March 2020. The following sets forth the Company’s future minimum payment obligations under these capital lease agreements for fiscal years ending March 31 (Unaudited):
2018 |  | $ | 123,747 |
2019 |  |  | 123,747 |
2020 |  |  | 99,600 |
Total principal and interest payments |  |  | 347,094 |
Less: portion representing interest |  |  | 36,062 |
Present value of minimum lease payments under capital lease agreements |  |  | 311,032 |
Less: current portion |  |  | 103,172 |
Capital lease obligations, net of current portion |  | $ | 207,860 |

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- Definition Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer. + 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 210.5-02.22) -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 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21475-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 470 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(e),(f)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21538-112644 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21506-112644 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21521-112644 + Details
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- Definition Tabular disclosure of future minimum lease payments as of the date of the latest balance sheet presented, in aggregate and for each of the five years succeeding fiscal years, with separate deductions from the total for the amount representing executor costs, including any profit thereon, included in the minimum lease payments and for the amount of the imputed interest necessary to reduce the net minimum lease payments to present value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84164817&loc=d3e45280-112737 + Details
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