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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Current and Deferred Income Tax Provision (Benefit)

For each of the years 2017 and 2016, current tax provisions and current deferred tax provisions were recorded as follows:

		2017				2016
Current Tax Provision
Federal		$	-			$	-
State			(27,000	)			(25,000	)
Foreign			(5,000	)			(1,000	)
			(32,000	)			(26,000	)
Deferred Tax Provision
Federal			-				-
State			(24,000	)			(4,000	)
Foreign			(10,000	)			(8,000	)
			(34,000	)			(12,000	)
Total Tax Provison
Federal			-				-
State			(51,000	)			(29,000	)
Foreign			(15,000	)			(9,000	)
		$	(66,000	)		$	(38,000	)

Schedule of Deferred Tax Assets and Liabilities

The net deferred tax assets and liabilities have been reported in other liabilities in the consolidated balance sheets at December 31, 2017 and 2016 as follows:

		2017				2016
Deferred Tax Assets:
NOL carryforwards		$	15,337,000			$	23,291,000
UK NOL carryforwards			567,000				516,000
Allowance for doubtful accounts			119,000				139,000
Compensation and vacation accrual			64,000				92,000
Operating accruals			47,000				147,000
Research and experimentation, AMT and foreign tax credits			148,000				147,000
Texas Margin Tax Credit			136,000				126,000
Fixed assets and intangibles			(220,000	)			199,000
Other			514,000				664,000
Total gross deferred tax assets			16,712,000				25,321,000
Valuation allowance			(16,340,000	)			(24,880,000	)
Net deferred tax assets			372,000				441,000
Deferred Tax Liabilities:
Capitalized software			375,000				359,000
Foreign			49,000				45,000
Deferred revenue			-				49,000
Total gross deferred liabilities			424,000				453,000
Net deferred taxes		$	(52,000	)		$	(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,
		2017				2016
Tax at federal income tax rate		$	316,000			$	962,000
State provision			(51,000	)			(29,000	)
Foreign tax differential			3,000				2,000
Change in valuation allowance			8,898,000				(917,000	)
Impact related to tax reform			(8,791,000	)			-
Permanent items			(441,000	)			(56,000	)
Total Provision		$	(66,000	)		$	(38,000	)

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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=84230637&loc=d3e32639-109319

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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=84230637&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=84230637&loc=d3e32687-109319

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