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11. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Income Taxes Details 3

Schedule of Components of Income Tax Expense

The Company’s income tax expense consisted of:
		For the Year Ended
		December 31,				December 31,
		2017				2016
Current:
United States		$	-			$	-
Foreign			-				-
			-				-
Deferred:
United States			-				-
Foreign			-				-
Total		$	-			$	-

Schedule of Income (Loss) before Income Tax, Domestic and Foreign

		For the Year Ended
		December 31,				December 31,
		2017				2016
United States		$	(3,639,814	)		$	(3,157,259	)
Foreign			-				-
Total		$	(3,639,814	)		$	(3,157,259	)

Schedule of Effective Income Tax Rate Reconciliation

		For the Year Ended
		December 31, 2017				December 31, 2016
Loss before income tax		$	(3,639,814	)		$	(3,157,259	)
US statutory corporate income tax rate (federal and state)			39.45	%			39.45	%
Income tax expense computed at US statutory corporate income tax rate
Income tax expense computed at US statutory corporate income tax rate			(1,435,907	)			(1,245,539	)
Reconciling items:
Effect of U.S. tax law change (1)			1,793,212
Change in valuation allowance on deferred tax assets			(675,889	)			1,258,389
Provision to prior year tax return			69,767				(250,994	)
Incentive stock options and warrants			256,168				242,498
Amortized debt discount			2,477				-
Meals and Entertainment			5,825				8,595
Other			(15,653	)			(12,949	)
Income tax expense		$	-			$	-

Schedule of Deferred Tax Assets and Liabilities

		December 31, 2017				December 31, 2016
Deferred tax assets:
Reserve for Bad Debt		$	140,000			$	118,000
Inventory Capitalization			94,000				152,000
Accrued Vacation			31,000				8,700
Deferred Rent			-				3,400
Property and Equipment			21,000				-
Intangible Assets			208,000				237,000
Net operating losses			3,724,000				4,380,000
Valuation Allowance			(4,218,000	)			(4,893,700	)
Deferred Tax Assets			-				5,400
Deferred tax liabilities:
Property and Equipment		$	-			$	(5,400	)
Net Deferred Tax Assets and Liabilities		$	-			$	-

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h)(1)(i))
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