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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Current and Deferred Income Tax Provision (benefit)

For each of the years 2016 and 2015, current tax provisions and current deferred tax provisions were recorded as follows:

		2016				2015
Current Tax Provision
Federal		$	-			$	-
State			(25,000	)			(26,000	)
Foreign			(1,000	)			24,000
			(26,000	)			(2,000	)
Deferred Tax Provision
Federal			-				-
State			(4,000	)			(4,000	)
Foreign			(8,000	)			(6,000	)
			(12,000	)			(10,000	)
Total Tax Provison
Federal			-				-
State			(29,000	)			(30,000	)
Foreign			(9,000	)			18,000
		$	(38,000	)		$	(12,000	)

Schedule of Deferred Tax Assets and Liabilities

The net deferred tax assets and liabilities have been reported in other assets in the consolidated balance sheets at December 31, 2016 and 2015 as follows:

		2016				2015
Deferred Tax Assets:
NOL carryforwards		$	23,291,000			$	21,462,000
UK NOL carryforwards			516,000				693,000
Capital loss			-				416,000
Allowance for doubtful accounts			139,000				-
Compensation and vacation accrual			92,000				221,000
Operating accruals			147,000				213,000
Deferred revenue			-				677,000
Research and experimentation, AMT and foreign tax credits			147,000				156,000
Texas Margin Tax Credit			126,000				129,000
Fixed assets and intangibles			199,000				204,000
Foreign			-				181,000
Other			664,000				504,000
Total gross deferred tax assets			25,321,000				24,856,000
Valuation allowance			(24,880,000	)			(24,441,000	)
Net deferred tax assets			441,000				415,000
Deferred Tax Liabilities:
Capitalized software			359,000				349,000
Amortization			-				18,000
Foreign			45,000				42,000
Deferred revenue			49,000				-
Other			-				6,000
Total gross deferred liabilities			453,000				415,000
Net deferred taxes		$	(12,000	)		$	-

Reconciliation of Expected Income Taxes

The reconciliation of computed expected income taxes to effective income taxes by applying the federal statutory rate of 34% is as follows:

		For the year ended December 31,
		2016				2015
Tax at federal income tax rate		$	962,000			$	2,435,000
State provision			(29,000	)			(30,000	)
Foreign tax differential			2,000				38,000
Change in valuation allowance			(917,000	)			(2,407,000	)
Permanent items			(56,000	)			(48,000	)
Total Provision		$	(38,000	)		$	(12,000	)

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- References

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- Definition

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
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319

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- Definition

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=65882285&loc=d3e32537-109319

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- Definition

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=65882285&loc=d3e32687-109319

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