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4. ACCRUED EXPENSES (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Payables and Accruals [Abstract]
Accrued vacation	$ 147,783	$ 136,410
Accrued interest	168,657	235,776
Accrued loan guaranty	0	8,333
Accrued rent	77,996	26,091
Accrued commissions	43,004	18,828
Accrued insurance financing	9,334	0
Accrued payroll and other	132,920	4,995
Total accrued expenses	$ 579,694	$ 430,433

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Carrying value as of the balance sheet date of obligations incurred through that date and payable to insurance entities to mitigate potential loss from various risks or to satisfy a promise to provide certain coverage's to employees. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for contractual rent under lease arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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