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CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)
 6 Months Ended
Jun. 30, 2017
Jun. 30, 2016
Cash flows from operating activities    
Net loss attributable to Net Element, Inc. stockholders $ (4,127,837) $ (7,194,167)
Adjustments to reconcile net loss to net cash used in operating activities    
Non controlling interest (125,782) (76,668)
Share based compensation 596,404 2,375,573
Deferred revenue (916,898) (417,887)
Provision for bad debts 192,895 0
Depreciation and amortization 1,230,381 1,732,652
Non cash interest 94,248 297,434
Changes in assets and liabilities    
Accounts receivable 1,913,135 (331,566)
Prepaid expenses and other assets 284,661 270,932
Accounts payable and accrued expenses (1,845,161) 1,876,961
Net cash used in operating activities (2,703,954) (1,466,736)
Cash flows from investing activities    
Client acquisition costs (966,147) (741,514)
Receipt of excess reserves and (purchase) of fixed and other assets 180,423 (214,046)
Net cash used in investing activities (785,724) (955,560)
Cash flows from financing activities    
Proceeds from common stock 1,437,132 0
Proceeds from indebtedness 3,298,792 1,215,000
Repayment of indebtedness (624,918) 0
Related party advances 0 910,045
Net cash provided by financing activities 4,111,006 2,125,045
Effect of exchange rate changes on cash 31,316 (94,905)
Net increase (decrease) in cash 652,644 (392,156)
Cash at beginning of period 621,635 1,025,747
Cash at end of period 1,274,279 633,591
Cash paid during the period for:    
Interest 397,548 589,414
Taxes 64,314 94,718
Non cash activities:    
Share issuance for settlement of unpaid compensation 0 1,042,509
Shares issued for redemption of indebtedness 258,107 971,871
Shares issued in settlement of advances from board member $ 0 $ 909,285