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Note 12. Income Taxes (Details 2) (USD $) | Dec. 31, 2013 | Dec. 31, 2012
--- | --- | ---
Assets: |  |
Net operating loss | $ 364,000 | $ 0
Deferred revenue | 10,000 | 45,000
Allowance for doubtful accounts | 140,000 | 47,000
Stock options | 154,000 | 107,000
Basis difference in intangible assets | 137,000 | 46,000
Accrued accounting fees | 16,000 | 0
Rent expense | 26,000 | 0
Foreign tax credits carryforward | 1,181,000 | 0
Other | 3,000 | 0
Total deferred tax asset | 2,031,000 | 245,000
Less: Valuation allowance | (1,545,000) | 0
Total net deferred tax asset | 486,000 | 245,000
Liabilities: |  |
Prepaid expenses | (16,000) | (15,000)
Basis difference in fixed assets | (100,000) | (22,000)
Debt discount - convertible note payable | (761,000) | 0
Purchase of intangibles | (1,233,000) | 0
Total deferred tax liability | (2,110,000) | (37,000)
Total net deferred tax asset / (liability) | (1,624,000) | 208,000
Change |  |
Assets: |  |
Net operating loss | 364,000 |
Deferred revenue | (35,000) |
Allowance for doubtful accounts | 93,000 |
Stock options | 47,000 |
Basis difference in intangible assets | 91,000 |
Accrued accounting fees | 16,000 |
Rent expense | 26,000 |
Foreign tax credits carryforward | 1,181,000 |
Other | 3,000 |
Total deferred tax asset | 1,786,000 |
Less: Valuation allowance | (1,545,000) |
Total net deferred tax asset | 241,000 |
Liabilities: |  |
Prepaid expenses | (1,000) |
Basis difference in fixed assets | (78,000) |
Debt discount - convertible note payable | (761,000) |
Purchase of intangibles | (1,233,000) |
Total deferred tax liability | (2,073,000) |
Total net deferred tax asset / (liability) | $ (1,832,000) |

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