XML 88 R47.htm IDEA: XBRL DOCUMENT v3.20.1

INCOME TAX AND DEFERRED TAX ASSETS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Deferred tax items
Accounts receivable, net	$ 12,807	$ 49,963
Accrued expenses	112,954	162,089
Deferred income	26,429	64,153
Depreciation	(18,429)
Net operating loss carryforward	57,695	327,473
Total deferred items	$ 191,456	$ 603,678
Tax rate at	25.00%	25.00%	25.00%
Deferred tax assets	$ 47,864	$ 150,920
Valuation allowance	(14,424)	(15,449)
Deferred tax assets, net	$ 33,440	$ 135,471

X

- Definition

Amount of deferred item to calculate deferred tax assets attributable to accounts receivable, net.

+ References

No definition available.

+ Details

Name:	mdjh_DeferredTaxItemsAbstract
Namespace Prefix:	mdjh_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of deferred item to calculate deferred tax assets attributable to accounts receivable, net.

+ References

No definition available.

+ Details

Name:	mdjh_DeferredTaxItemsAccountsReceivablesNet
Namespace Prefix:	mdjh_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of deferred item to calculate deferred tax assets attributable to accrued expenses

+ References

No definition available.

+ Details

Name:	mdjh_DeferredTaxItemsAccruedExpenses
Namespace Prefix:	mdjh_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of deferred item to calculate deferred tax assets attributable to deferred income.

+ References

No definition available.

+ Details

Name:	mdjh_DeferredTaxItemsDeferredIncome
Namespace Prefix:	mdjh_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of deferred item to calculate deferred tax assets attributable to depreciation.

+ References

No definition available.

+ Details

Name:	mdjh_DeferredTaxItemsDepreciation
Namespace Prefix:	mdjh_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of deferred item to calculate deferred tax assets attributable to net operating loss carryforward.

+ References

No definition available.

+ Details

Name:	mdjh_DeferredTaxItemsNetOperatingLossCarryforward
Namespace Prefix:	mdjh_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of total deferred item to calculate deferred tax assets.

+ References

No definition available.

+ Details

Name:	mdjh_TotalDeferredTaxItems
Namespace Prefix:	mdjh_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

+ Details

Name:	us-gaap_DeferredTaxAssetsGross
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b),(c)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

+ Details

Name:	us-gaap_DeferredTaxAssetsNet
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

+ Details

Name:	us-gaap_DeferredTaxAssetsValuationAllowance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h)(2))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-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

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319

+ Details

Name:	us-gaap_EffectiveIncomeTaxRateContinuingOperations
Namespace Prefix:	us-gaap_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration