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Note 7. Income taxes | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2013 | Dec. 31, 2012
Income Tax Disclosure [Abstract] |  |
Income taxes | During the three and nine-month periods ended September 30, 2013, the Company recorded income tax expense of $72,294 and $475,294, respectively. During the three and nine-month periods ended September 30, 2012, the Company recorded income tax expense of $137,000 and $123,500, respectively. As of September 30, 2013, the Company has recorded a short-term deferred tax asset of $264,000 and a deferred tax liability of $2,201,150, primarily resulting from deferred tax liabilities assumed from the Acquisition. | At December 31, 2011, we had a Federal net operating loss carry forward of approximately $6,000 which was fully utilized in the year end December 31, 2012. The provision (benefit) for income taxes consisted of the following components for the years ended December 31:
|  | 2012 |  |  | 2011 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | 221,000 |  |  | $ | — |
State |  |  | 39,000 |  |  |  | — |
Total Current |  |  | 260,000 |  |  |  | — |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (8,000 | ) |  |  | 105,000 |
State |  |  | (1,000 | ) |  |  | 19,000 |
Total Deferred |  |  | (9,000 | ) |  |  | 124,000 |
Valuation Allowance |  |  | — |  |  |  | (102,200 | )
Total provision (benefit) for income taxes |  | $ | 251,000 |  |  | $ | 21,800 |
Reconciliation between the statutory rate and the effective tax rate is as follows at December 31:
|  | 2012 |  | 2011
Federal statutory tax rate |  |  | 34.0 | % |  |  | 34.0 | %
State tax rate |  |  | 6.0 | % |  |  | 6.0 | %
Permanent difference |  |  | 5.6 | % |  |  | 7.1 | %
Other |  |  | (0.5 | )% |  |  | 0.4 | %
|  |  | 45.1 | % |  |  | 47.5 | %
Change in valuation allowance |  |  | — |  |  |  | (39.1 | %)
Total |  |  | 45.1 | % |  |  | (8.4 | %)
Components of net deferred income tax assets, including a valuation allowance, are as follows at December 31:
|  | 2012 |  | 2011
Current: |  |  |  |  |  |  |  |
Net operating loss carryforward |  | $ | — |  |  | $ | 2,000 |
Deferred revenue |  |  | 45,000 |  |  |  | 71,000 |
Allowance for doubtful accounts |  |  | 47,000 |  |  |  | 50,000 |
Charitable contributions |  |  | — |  |  |  | 4,000 |
Accrued litigation expenses |  |  | — |  |  |  | 52,000 |
Stock Options |  |  | (28,000 | ) |  |  | — |
Prepaid Expenses |  |  | (15,000 | ) |  |  | (44,000 |
Total current deferred income tax assets |  |  | 49,000 |  |  |  | 135,000 |
Noncurrent: |  |  |  |  |  |  |  |
Stock options |  |  | 135,000 |  |  |  | 29,000 |
Basis difference in intangible assets |  |  | 46,000 |  |  |  | 56,000 |
Basis difference in fixed assets |  |  | (22,000 | ) |  |  | (21,000 | )
Total noncurrent deferred income tax assets |  |  | 159,000 |  |  |  | 64,000 |
Total net deferred income tax assets |  | $ | 208,000 |  |  | $ | 199,000 |
The company had no valuation allowance for deferred tax assets as of December 31, 2012 or 2011. In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. The Company has reviewed its tax positions and has determined that it has no significant uncertain positions as of December 31, 2012 or 2011.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: 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.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
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