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Note G - Consolidation of Variable Interest Entity | 12 Months Ended
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Dec. 31, 2017
Notes to Financial Statements |
Variable Interest Entity Disclosure [Text Block] | NOTE G – CONSOLIDATION OF VARIABLE INTEREST ENTITY Milestone Education is a 50% owned subsidiary of Milestone Scientific which began operations in 2013 to provide training and education to dentists throughout the world. Approximately 81% of the revenue earned by Milestone Education is from services performed for Milestone Scientific as of December 31, 2017 and 2016. Because of this dependency and relationship, we determined that we had the power to direct the activities that most significantly impact Milestone Education's economic performance, and therefore Milestone Education is consolidated in our financial statements.

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- Definition The entire disclosure for a variable interest entity (VIE), including but not limited to, judgments and assumptions in determining whether to consolidate and in identifying the primary beneficiary, gain (loss) recognized on the initial consolidation of the VIE, terms of arrangements, amounts and classification of the VIE's assets and liabilities, and the entity's maximum exposure to loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -URI http://asc.fasb.org/topic&trid=2197479 + Details
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