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10. Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Schedule of current and deferred income tax provision (benefit)

		2014				2013
Current Tax Provision
Federal		$	–			$	–
State			(18,000	)			(27,000	)
Foreign			(43,000	)			(2,000	)
			(61,000	)			(29,000	)
Deferred Tax Provision
Federal			–				–
State			(4,000	)			(3,000	)
Foreign			(19,000	)			(14,000	)
			(23,000	)			(17,000	)
Total Tax Provision
Federal			–				–
State			(22,000	)			(30,000	)
Foreign			(62,000	)			(16,000	)
		$	(84,000	)		$	(46,000	)

Schedule of deferred tax assets and liabilities

		2014								2013
		Current				Noncurrent				Current				Noncurrent
Deferred Tax Assets:
NOL carryforwards		$	–			$	21,058,000			$	–			$	19,406,000
UK NOL carryforwards			–				728,000				–				772,000
Capital loss			–				416,000				–				409,000
Compensation and vacation accrual			135,000				–				150,000				–
Operating accruals			38,000				257,000				37,000				302,000
Deferred revenue			517,000				–				224,000				–
Research and experimentation, AMT and foreign tax credits			–				156,000				–				156,000
State Margin Tax Credit			–				133,000				–				137,000
Fixed assets and intangibles			–				447,000				–				630,000
Foreign			3,000				–				3,000				–
Other			139,000				240,000				130,000				157,000
Total gross deferred tax assets			832,000				23,274,000				544,000				21,969,000
Valuation allowance			(806,000	)			(22,762,000	)			(515,000	)			(21,042,000	)
Net deferred tax assets			26,000				673,000				29,000				927,000
Deferred Tax Liabilities:
Capitalized software			–				607,000				–				843,000
Amortization							12,000				–				–
Foreign			–				52,000				–				57,000
Deferred revenue			–				–				–				–
Other			21,000				8,000				40,000				–
Total gross deferred liabilities			21,000				679,000				40,000				900,000
Net deferred taxes		$	5,000			$	(6,000	)		$	(11,000	)		$	27,000

Reconciliation of expected income taxes

		For the year ended December 31,
		2014				2013
Tax at federal income tax rate		$	1,682,000			$	342,000
State provision benefit			(22,000	)			(30,000	)
Foreign tax differential			18,000				2,000
Change in valuation allowance			(1,733,000	)			(303,000	)
Permanent items			(32,000	)			(61,000	)
Other			3,000				4,000
Total Provision		$	(84,000	)		$	(46,000	)

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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

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-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.

+ References

Reference 1: 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

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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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