Bitech Technologies (BTTC) 10-K 28 Mar 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 23, 2017	Jan. 27, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	Spine Injury Solutions, Inc
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		20,145,882
Entity Public Float			$ 3,566,574
Amendment Flag	false
Entity Central Index Key	1,066,764
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and Cash equivalents	$ 256,263	$ 173,647
Accounts receivable, net	1,395,200	1,301,124
Prepaid expenses	9,250	159,250
Inventories	183,898	75,460
Total current assets	1,844,611	1,709,481
Accounts receivable, net of allowance for doubtful accounts of $958,185 and $503,477 at December 31, 2016 and December 31, 2015, respectively	2,297,283	3,399,896
Property and equipment, net	58,641	78,937
Intangible assets and goodwill	170,200	170,200
Total assets	4,370,735	5,358,514
Current liabilities:
Line of credit	1,275,000	0
Notes payable	300,000	500,000
Accounts payable and accrued liabilities	82,523	100,457
Due to related parties	0	29,400
Total current liabilities	1,657,523	629,857
Line of credit	0	1,145,000
Notes payable and long-term debt	0	50,000
Total liabilities	1,657,523	1,824,857
Commitments and contingencies
Stockholders’ equity:
Common stock: $0.001 par value, 50,000,000 shares authorized, 20,135,882 and 19,780,882 shares issued and outstanding at December 31, 2016 and December 31, 2015, respectively	20,136	19,781
Additional paid-in capital	19,843,716	19,908,571
Accumulated deficit	(17,150,640)	(16,394,695)
Total stockholders’ equity	2,713,212	3,533,657
Total liabilities and stockholders’ equity	$ 4,370,735	$ 5,358,514

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Allowance for doubtful accounts (in Dollars)	$ 958,185	$ 503,477
Common stock: par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock: shares authorized	50,000,000	50,000,000
Common stock: shares issued	20,135,882	19,780,882
Common stock: shares outstanding	20,135,882	19,780,882

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Net revenue	$ 2,117,078	$ 2,192,181
Cost of providing services, including amounts billed by a related party of $544,159 and $612,337 during the years ended December 31, 2016 and 2015, respectively	689,101	849,756
Gross profit	1,427,977	1,342,425
Research and Development	45,661	261,776
Operating, general and administrative expenses	2,087,266	2,085,986
Loss from operations	(704,950)	(1,005,337)
Other income and (expense):
Other income	7,057	10,234
Interest expense	(58,052)	(62,501)
Total other income and (expense)	(50,995)	(52,267)
Net loss	$ (755,945)	$ (1,057,604)
Net loss per common share:
Basic/ diluted (in Dollars per share)	$ (0.04)	$ (0.05)
Weighted average shares used in loss per common share:
Basic/ diluted (in Shares)	20,127,246	19,632,832

CONSOLIDATED STATEMENTS OF OPE5

CONSOLIDATED STATEMENTS OF OPERATIONS (Parentheticals) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cost of providing services, amounts billed by a related party	$ 544,159	$ 612,337

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balances at Dec. 31, 2014	$ 19,341	$ 19,874,599	$ (15,337,091)	$ 4,556,849
Balances (in Shares) at Dec. 31, 2014	19,340,882
Issuance of common stock options for compensation		12,012		12,012
Reversal of commons stock for consulting				0
Issuance of common stock for debt restructuring with an officer	$ 300	(300)
Issuance of common stock for debt restructuring with an officer (in Shares)	300,000
Issuance of common stock for consulting services	$ 115	10,285		10,400
Issuance of common stock for consulting services (in Shares)	115,000
Issuance of common stock to directors	$ 25	11,975		12,000
Issuance of common stock to directors (in Shares)	25,000
Net loss			(1,057,604)	(1,057,604)
Balances at Dec. 31, 2015	$ 19,781	19,908,571	(16,394,695)	$ 3,533,657
Balances (in Shares) at Dec. 31, 2015	19,780,882			19,780,882
Issuance of common stock options for compensation		6,200		$ 6,200
Reversal of commons stock for consulting		(90,000)		(90,000)
Issuance of common stock for debt restructuring with an officer	$ 300	(300)
Issuance of common stock for debt restructuring with an officer (in Shares)	300,000
Issuance of common stock for consulting services	$ 55	19,245		19,300
Issuance of common stock for consulting services (in Shares)	55,000
Net loss			(755,945)	(755,945)
Balances at Dec. 31, 2016	$ 20,136	$ 19,843,716	$ (17,150,640)	$ 2,713,212
Balances (in Shares) at Dec. 31, 2016	20,135,882			20,135,882

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net loss	$ (755,945)	$ (1,057,604)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Provision for bad debts	683,339	467,600
Issuance of common stocks for services	19,300	22,400
Issuance of stock options	6,200	12,012
Amortization of prepaid stock based compensation	60,000	155,833
Loss from disposal of property and equipment	1,108	0
Depreciation and amortization expense	19,188	24,115
Changes in operating assets and liabilities:
Accounts receivable, net	325,198	(15,361)
Prepaid expenses	0	21,913
Inventories	(108,438)	(60,067)
Due to related party	(29,400)	29,400
Accounts payable and accrued liabilities	(17,934)	(29,538)
Net cash provided by (used in) operating activities	202,616	(429,297)
Cash flows from investing activities:
Purchase of equipment	0	(50,108)
Net cash used in investing activities	0	(50,108)
Cash flows from financing activities:
Repayments on long-term debt	(250,000)	(350,000)
Net Proceeds from line of credit	130,000	645,000
Net cash (used in) provided by financing activities	(120,000)	295,000
Increase (decrease) in cash and cash equivalents	82,616	(184,405)
Cash and cash equivalents at beginning of period	173,647	358,052
Cash and cash equivalents at end of period	256,263	173,647
Supplementary disclosure of cash flow information:
Interest paid	58,052	61,335
Taxes paid	0	0
Supplementary disclosure of non-cash investing and financing activities:
Cancellation of common stock issued for prepaid services	$ 90,000	$ 0

NOTE 1. DESCRIPTION OF BUSINESS

NOTE 1. DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2016
Disclosure Text Block [Abstract]
Nature of Operations [Text Block]	Spine Injury Solutions Inc. (the “Company”, “we” or “us”) was incorporated under the laws of Delaware on March 4, 1998. We changed our name to Spine Injury Solutions Inc. on October 1, 2015. We have two wholly-owned subsidiaries, Quad Video Halo, Inc. which holds certain assets associated with our Quad Video Halo (“QVH”) business, and Gleric Holdings, LLC which holds certain intangible assets. We are a technology, marketing, billing, and collection company facilitating diagnostic services for patients who have sustained spine injuries. In addition, we are developing QVH programs to assist surgeons and other healthcare providers with treatment documentation in specialized areas, such as spine injuries and regenerative medicine. We deliver turnkey solutions to spine surgeons, orthopedic surgeons and other healthcare providers who treat spine injuries. Our goal is to become a leader in providing technology and monetizing services to spine and orthopedic surgeons and other healthcare providers. By monetizing the providers’ accounts receivable, patients are not unnecessarily delayed or prevented from obtaining needed treatment. After a patient is billed for the procedures performed we oversee collection. We currently are providing technology and/or collection services to three spine injury diagnostic centers in the United States, which are located in Houston, Texas; Odessa, Texas; and Tyler, Texas. We are seeking additional funding for expansion by way of reasonable debt financing to accelerate future development. In connection with this strategy, we plan to offer our technology to additional diagnostic centers in new market areas that are attractive under our business model, assuming adequate funds are available. We own a patented device and process by which a video recording system is attached to a fluoroscopic x-ray machine, the “four camera technology,” which we believe can attract additional physicians and patients, and provide us with additional revenue streams with our new programs designed to assist in treatment documentation. We have refined the technology, through research and development, resulting in a fully commercialized Quad Video Halo System 3.0. Using this technology, diagnostic and treatment procedures are recorded from four separate video feeds that capture views from both inside and outside the body, and a video is made which is given to the patient’s representative to verify the treatment received. Additionally, we anticipate independent medical representatives will sell Quad Video Halo units to additional hospitals and clinics.

NOTE 2. GOING CONCERN CONSIDERA

NOTE 2. GOING CONCERN CONSIDERATIONS	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 2. GOING CONCERN CONSIDERATIONS Since our inception in 1998, until commencement of our spine injury diagnostic operations in August, 2009, our expenses substantially exceeded our revenue, resulting in continuing losses and an accumulated deficit from operations of $15,004,698 as of December 31, 2009. Since that time, our accumulated deficit has increased $2,145,942 to $17,150,640 as of December 31, 2016. We plan to increase our operating expenses as we increase our service development, marketing efforts and brand building activities. We also plan to increase our general and administrative functions to support our growing operations. We will need to generate significant revenues to achieve our business plan. Our continued existence is dependent upon our ability to successfully execute our business plan, as well as our ability to increase revenue from services and obtain additional capital from borrowing and selling securities, as needed, to fund our operations. There is no assurance that additional capital can be obtained or that it can be obtained on terms that are favorable to us and our existing stockholders. Any expectation of future profitability is dependent upon our ability to expand and develop our healthcare services business, of which there can be no assurances.

NOTE 3. SUMMARY OF SIGNIFICANT

NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Consolidation The accompanying consolidated financial statements include the accounts of Spine Injury Solutions and its wholly owned subsidiaries, Quad Video Halo, Inc. and Gleric Holdings, LLC. All material intercompany transactions have been eliminated upon consolidation. Accounting Method Our consolidated financial statements are prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities known to exist as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Uncertainties with respect to such estimates and assumptions are inherent in the preparation of our consolidated financial statements; accordingly, it is possible that the actual results could differ from these estimates and assumptions and could have a material effect on the reported amounts of our financial position and results of operations. Revenue Recognition Revenues are recognized in accordance with Securities and Exchange Commission’s (“SEC”) staff accounting bulletin, Topic 13, Revenue Recognition, which specifies that only when persuasive evidence for an arrangement exists; the fee is fixed or determinable; and collection is reasonably assured can revenue be recognized. Persuasive evidence of an arrangement is obtained prior to services being rendered when the patient completes and signs the medical and financial paperwork. Delivery of services is considered to have occurred when medical diagnostic services are provided to the patient. The price and terms for the services are considered fixed and determinable at the time that the medical services are provided and are based upon the type and extent of the services rendered. Our credit policy has been established based upon extensive experience by management in the industry and has been determined to ensure that collectability is reasonably assured. Payment for services are primarily made to us by a third party and the credit policy includes terms of net 240 days for collections; however, collections occur upon settlement or judgment of cases (see Note 4). Fair Value of Financial Instruments Cash, accounts receivable, accounts payable, accrued liabilities, and notes payable as reflected in the consolidated financial statements, approximates fair value. Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. Cash and Cash Equivalents Cash and cash equivalents consist of liquid investments with original maturities of three months or less. Cash equivalents are stated at cost, which approximates fair value. We maintain cash and cash equivalents in banks which at times may exceed federally insured limits. We have not experienced any losses on these deposits. Inventories Inventories are stated at the lower of cost or market. Cost is determined by the first-in, first-out method, whereas market is based on the net realizable value. All inventories at December 31, 2016 and 2015 are classified as finished-goods and consist of our Quad Video Halo. Property and Equipment Property and equipment are carried at cost. When retired or otherwise disposed of, the related carrying cost and accumulated depreciation are removed from the respective accounts, and the net difference, less any amount realized from the disposition, is recorded in operations. Maintenance and repairs are charged to operating expenses as incurred. Costs of significant improvements and renewals are capitalized. Property and equipment consists of computers and equipment and are depreciated over their estimated useful lives of three to five years, using the straight-line method. Intangible Assets and Goodwill Intangible assets acquired are initially recognized at cost. Intangible assets acquired in a business combination are recognized at their estimated fair value at the date of acquisition. Intangibles with a finite life are amortized, ratably, based on the contractual terms of the associated agreements. Goodwill recognized in a business combination is subjective and represents the value of the excess amount given to the acquired company above the estimated fair market value of the identifiable net assets on the acquisition date. Each year, during the fourth quarter, the goodwill amount is reviewed to determine if any impairment has occurred. Impairment occurs when the original amount of goodwill exceeds the value of the expected future net cash flows from the business acquired. At December 31, 2016 and 2015, no impairment to the asset was determined to have occurred. Research and Development Research and development projects and costs are expensed as incurred. These costs consist of direct costs associated with the design of new products. Research and development expenses incurred during the years ended December 31, 2016 and 2015, were $45,661 and $261,776, respectively. Long-Lived Assets We periodically review and evaluate long-lived assets such as intangible assets, when events and circumstances indicate that the carrying amount of these assets may not be recoverable. In performing our review for recoverability, we estimate the future cash flows expected to result from the use of such assets and its eventual disposition. If the sum of the expected undiscounted future operating cash flows is less than the carrying amount of the related assets, an impairment loss is recognized in the consolidated statements of operations. Measurement of the impairment loss is based on the excess of the carrying amount of such assets over the fair value calculated using discounted expected future cash flows. At December 31, 2016 and 2015, no impairment of the long-lived assets was determined to have occurred. Concentrations of Credit Risk Assets that expose us to credit risk consist primarily of cash and accounts receivable. Our accounts receivable are from a diversified customer base and, therefore, we believe the concentration of credit risk is minimal. Our sales are within a certain region of the United States of America, specifically the state of Texas. Changes in legal or economic factors within Texas may affect the Company’s operating results. We evaluate the creditworthiness of customers before any services are provided. We record a discount based on the nature of our business, collection trends, and an assessment of our ability to fully realize amounts billed for services. Additionally, based on management’s estimates, we have established an allowance for doubtful accounts in the amount of $958,185 and $503,477, at December 31, 2016 and 2015, respectively. Stock Based Compensation We account for the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors, including employee stock options, based on estimated fair values. Under authoritative guidance issued by the Financial Accounting Standards Board (“FASB”), companies are required to estimate the fair value or calculated value of share-based payment awards on the date of grant using an option-pricing model. The value of awards that are ultimately expected to vest is recognized as expense over the requisite service periods in our consolidated statements of operations. We use the Black-Scholes Option Pricing Model to determine the fair-value of stock-based awards. During the years ended December 31, 2016 and 2015, we recognized compensation expense related to our stock options of $6,200 and $12,012, respectively. We also recognized compensation expense for issuances of our common stock in exchange for services of $19,300 and $22,400 during the years ended December 31, 2016 and 2015, respectively. During the years ended December 31, 2016 and 2015, we amortized $60,000 and $155,833, respectively, in compensation expense for issuance of common stock out of prepaid expenses. Income Taxes We account for income taxes in accordance with the liability method. Under the liability method, deferred assets and liabilities are recognized based upon anticipated future tax consequences attributable to differences between financial statement carrying amounts of assets and liabilities and their respective tax basis. We establish a valuation allowance to the extent that it is more likely than not that deferred tax assets will not be utilized against future taxable income. Uncertain Tax Positions Accounting Standards Codification “ASC” Topic 740-10-25 defines the minimum threshold a tax position is required to meet before being recognized in the financial statements as “more likely than not” (i.e., a likelihood of occurrence greater than fifty percent). Under ASC Topic 740-10-25, the recognition threshold is met when an entity concludes that a tax position, based solely on its technical merits, is more likely than not to be sustained upon examination by the relevant taxing authority. Those tax positions failing to qualify for initial recognition are recognized in the first interim period in which they meet the more likely than not standard, or are resolved through negotiation or litigation with the taxing authority, or upon expiration of the statute of limitations. De-recognition of a tax position that was previously recognized occurs when an entity subsequently determines that a tax position no longer meets the more likely than not threshold of being sustained. We are subject to ongoing tax exposures, examinations and assessments in various jurisdictions. Accordingly, we may incur additional tax expense based upon the outcomes of such matters. In addition, when applicable, we will adjust tax expense to reflect our ongoing assessments of such matters which require judgment and can materially increase or decrease our effective rate as well as impact operating results. Under ASC Topic 740-10-25, only the portion of the liability that is expected to be paid within one year is classified as a current liability. As a result, liabilities expected to be resolved without the payment of cash (e.g. resolution due to the expiration of the statute of limitations) or are not expected to be paid within one year are not classified as current. We have recently adopted a policy of recording estimated interest and penalties as income tax expense and tax credits as a reduction in income tax expense. As of and for the years ended December 31, 2016 and 2015, we recognized no estimated interest or penalties as income tax expense. Legal Costs and Contingencies In the normal course of business, we incur costs to hire and retain external legal counsel to advise us on regulatory, litigation and other matters. We expense these costs as the related services are received. If a loss is considered probable and the amount can be reasonably estimated, we recognize an expense for the estimated loss. If we have the potential to recover a portion of the estimated loss from a third party, we make a separate assessment of recoverability and reduce the estimated loss if recovery is also deemed probable. Net Loss per Share Basic and diluted net loss per common share is presented in accordance with ASC Topic 260, “Earnings per Share,” for all periods presented. During years ended December 31, 2016 and 2015, common stock equivalents from outstanding stock options, warrants and convertible debt have been excluded from the calculation of the diluted loss per share in the consolidated statements of operations, because all such securities were anti-dilutive. The net loss per share is calculated by dividing the net loss by the weighted average number of shares outstanding during the periods. Recent Accounting Pronouncements In January 2015, the FASB issued Accounting Standards Update (“ASU”) No. 2015-01, Income Statement – Extraordinary and Unusual Items (Subtopic 225-20): Simplified Income Statement Presentation by Eliminating the Concept of Extraordinary Items. Subtopic 225-20 Income statement – Extraordinary and Unusual Items, In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis, In April 2015, the FASB issued ASU No. 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. ASU No. 2014-15 is intended to define management’s responsibility to evaluate whether there is substantial doubt an organization’s ability to continue as a going concern and to provide related footnote disclosures. Currently, GAAP lacks guidance about management’s responsibility to evaluate whether there is substantial doubt about the organization’s ability to continue as a going concern or to provide related footnotes. ASU No. 2014-15 provides guidance to an organization’s management, with principles and definitions that are intended to reduce diversity in the timing and content of disclosures that are commonly provided by organizations today in the financial statement footnotes. ASU No. 2015-15 is effective for annual periods ending after December 15, 2016 with early application permitted. The adoption of ASU 2014-15 did not have a significant impact on the Company’s condensed consolidated financial position, results of operations or disclosures. In February 2016, the FASB issued ASU No. 2016-02, Leases In May 2016, the FASB issued ASU No. 2016-12, Revenue from Contracts with Customers In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows In September 2016, the FASB issued ASU No. 2016-09, Compensation—Stock Compensation Management is currently evaluating the future impact of ASU No. 2016-09 on the Company’s consolidated financial position, results of operations and disclosures. In December 2016, the FASB issued ASU No. 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers In January 2017, the FASB issued ASU No. 2017-01, Business Combinations

NOTE 4. ACCOUNTS RECEIVABLE

NOTE 4. ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE 4. ACCOUNTS RECEIVABLE We recognize revenue and accounts receivable in accordance with SEC staff accounting bulletin, Topic 13, “Revenue Recognition”, which requires persuasive evidence that a sales arrangement exists; the fee is fixed or determinable; and collection is reasonably assured before revenue is recognized. The patients are billed by the healthcare provider based on Current Procedural Terminology (“CPT”) codes for the medical procedure performed. CPT codes are numbers assigned to every task and service a medical practitioner may provide to a patient including medical, surgical and diagnostic services. CPT codes are developed, maintained and copyrighted by the American Medical Association. Patients are billed at the normal billing amount, based on national averages, for a particular CPT code procedure. Revenue and corresponding accounts receivable are recognized by reference to “net revenue” and “accounts receivable, net” which is defined as gross amounts billed using CPT codes less account discounts that are expected to result when individual cases are ultimately settled. While we do collect 100% of the accounts on some patients, our historical collection rate is used to calculate the carrying balance of the accounts receivable and the estimated revenue to be recorded. A discount rate of 48%, based on payment history, was used to reduce revenue to 52% of CPT code billings (“gross revenue”) during the years ended December 31, 2016 and 2015. The patients who receive medical services at the diagnostic centers are typically patients involved in auto accidents or work injuries. The patient completes and signs medical and financial paperwork, which includes an acknowledgement of the patient’s responsibility of payment for the services provided. Additionally, the paperwork should include an assignment of benefits. The timing of collection of receivables varies depending on patient sources of payment. Historical experience, through 2015, demonstrated that the collection period for individual cases may extend for two years or more. Accordingly, we have classified receivables as current or long term based on our experience, which indicates as of December 31, 2016 and 2015 that 30% and 25%, respectively, of cases will be collected within one year of a medical procedure.

NOTE 5. PROPERTY AND EQUIPMENT

NOTE 5. PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 5. PROPERTY AND EQUIPMENT Property and equipment consisted of the following at December 31, 2016 and 2015: 2016 2015 Computers and equipment $ 94,555 $ 96,398 Less: accumulated depreciation (35,914 ) (17,461 ) $ 58,641 $ 78,937 Depreciation expense totaling $19,188 and $15,115, respectively, was charged to operating, general and administrative expenses during the years ended December 31, 2016 and 2015. During 2016 we incurred a loss from disposal on property and equipment totaling $1,108.

NOTE 6. INTANGIBLE ASSETS AND G

NOTE 6. INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 6. INTANGIBLE ASSETS AND GOODWILL Intangible assets consist of non-compete agreements with a cost of $54,000 that expired during the year ended December 31, 2015. During the years ended December 31, 2016 and 2015, we recorded amortization expense of $0 and $9,000, respectively, related to the non-compete agreements resulting in a remaining balance of $0. At December 31, 2016 and 2015, goodwill totaled $170,200.

NOTE 7. NOTES PAYABLE AND LONG

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 7. NOTES PAYABLE AND LONG TERM DEBT Debentures and third party note payable In June 2013, we renewed a $50,000, 10% debenture originally due June 30, 2013 to a maturity date of June 30, 2015 in exchange for warrants to purchase 50,000 shares at $0.45 per share. In June 2015, we repaid this debenture based on the stated contractual terms. In June 2013, we extended the maturity date of a $50,000 third party note originally due March 9, 2015 to a maturity date of March 9, 2017 in exchange for warrants to purchase 50,000 shares at $0.45 per share. In March 2017 we repaid this third party note based on the stated contractual terms. The weighted-average estimated fair value of the 100,000 warrants issued during June 2013 was $0.21 per share using the Black-Sholes pricing model with the following assumptions: Expected volatility 89.5 % Risk-free interest rate 0.31 % Expected life 2 years Dividend yield 0 % Convertible and secured notes payable On June 27, 2012, we issued a $500,000 convertible promissory note bearing interest at 12% per year which was to originally mature on March 27, 2014. This note was extended for one year on February 6, 2015 with the same provisions for quarterly interest payments with the principal due upon maturity as extended, March 27, 2015. As consideration for the extension, we issued an additional 69,445 warrants to purchase our common stock for $0.43 that expire on February 6, 2015. The holder of the note also has the right to convert into common stock, at $1.50 per share, up to 50% of the principal amount after twelve months and up to 100% of the principal amount for the twelve months following the extension date. In December 2014, we paid $200,000 principal on this note with the remaining $300,000 paid in March 2015. The warrants expired unexercised during 2015. On August 29, 2012, we issued Peter Dalrymple, a director of the Company, a $1,000,000 three-year secured promissory note bearing interest at 12% per year, with thirty-five monthly payments of interest commencing on September 29, 2013, and continuing thereafter on the 29th day of each successive month throughout the term of the promissory note. Under the terms of the secured promissory note, the holder received a detachable warrant to purchase 333,333 shares of our common stock at the price of $1.60 per share that was to expire on August 29, 2015, however was extended as described below. This promissory note is secured by $3,000,000 in gross accounts receivable. On the maturity date, one balloon payment of the entire outstanding principal amount plus any accrued and unpaid interest is due. On August 20, 2014, we entered into a Financing Agreement with Mr. Dalrymple whereby, he agreed to assist us in obtaining financing in the form of a $2,000,000 revolving line of credit (see Line of Credit below) from a commercial lender and provide a personal guaranty of the line of credit. Under the terms of the Financing Agreement, upon finalization of the line of credit with Wells Fargo Bank on September 8, 2014, we (i) extended the term of the $1,000,000 promissory note, discussed above, by one year to mature on August 29, 2016, (ii) reduced the interest rate on the promissory note to 6%, (iii) extended the expiration date on the warrants issued in connection with the promissory note by one year to an expiration date of August 29, 2016 and (iv) used $500,000 of advances under the line of credit as payment of principal and interest on the promissory note. Line of Credit On September 3, 2014, we entered into a $2,000,000 revolving line of credit agreement with Wells Fargo Bank, N.A. Outstanding principal on the line of credit bears interest at the 30 day London Interbank Offered Rate (“LIBOR”) plus 2%, resulting in an effective rate of 2.77% at December 31, 2016. The line of credit matures on August 31, 2017 and is personally guaranteed by Mr. Dalrymple. As of December 31, 2016 and 2015, outstanding borrowings under the line of credit totaled $1,275,000 and $1,145,000, respectively. Under the terms of the financing agreement previously discussed, we also granted 800,000 unvested and restricted shares of common stock to Mr. Dalrymple with 100,000 shares vesting upon finalization of the line of credit agreement on September 8, 2014, and the remaining shares vesting, in 100,000 share increments, quarterly so long as the revolving credit remains in effect or its maturity date of August 31, 2017. During the years ended December 31, 2016 and 2015, we recorded $60,000 and $90,000, respectively, as compensation expense related to this stock issuance.

NOTE 8. STOCKHOLDERS' EQUITY

NOTE 8. STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 8. STOCKHOLDERS’ EQUITY Common Stock During the years ended December 31, 2016 and 2015, we issued common stock to compensate officers, employees, directors and outside professionals. The stock issuances were valued based on the quoted market price of our common stock on the respective measurement dates. Following is an analysis of common stock issuances during the years ended December 31, 2016 and 2015: On August 20, 2014, we entered into a Financing Agreement with Peter Dalrymple, our director, which provides for Mr. Dalrymple to assist us in obtaining financing in the form of a $2,000,000 revolving line of credit from a commercial lender, including providing a personal guaranty on the line of credit. Under the terms of the financing agreement discussed in Note 7, we granted 800,000 unvested and restricted shares of common stock to Mr. Dalrymple. The stock vested as follows: (i) upon finalization of the line of credit with Wells Fargo on September 8, 2014, 100,000 shares vested, and (ii) thereafter, so long as the revolving line of credit remains in effect, 100,000 shares will vest at the end of each subsequent three-month period. Additionally, as consideration for agreeing to extend the promissory note and reduce the interest rate, we issued to Mr. Dalrymple 200,000 unvested and restricted shares of common stock, which stock also vested upon finalization of the line of credit with Wells Fargo on September 8, 2014. All shares are valued at $0.30 per share totaling $300,000. All together, we granted Mr. Dalrymple 1,000,000 shares of stock. During the twelve months ended December 31, 2015, we issued an aggregate 300,000 shares of common stock, valued at $0.30 per share, in connection with the financing agreement with Mr. Dalrymple for his assistance in obtaining a line of credit. The 300,000 shares issued during the twelve months ended December 31, 2016, includes 100,000 shares that vested during the fourth quarter of 2015. Accordingly, the associated expense of $30,000 was expensed during 2015. During the years ended December 31, 2016 and 2015, we expensed $60,000 and $120,000 related to the financing agreement pursuant to the agreement’s vesting schedule, which is included in operating, general and administrative expenses in the accompanying condensed consolidated statements of operations. As of December 31, 2016, there was no unrecognized expense associated with the financing agreement. In November 2015, we issued 25,000 restricted shares of common stock to a director, valued at $0.48 per share, totaling $12,000, which was recognized as compensation expense during 2016. In September 2014, we entered into an agreement with a consultant to assist us with the development of our Quad Video Halo. We granted him 400,000 unvested shares valued at $0.30 per share, totaling $120,000, with the shares to be vested and issued quarterly with 25,000 shares the first four quarters, 50,000 shares the following four quarters, and 25,000 shares the final four quarters ended September 2017. During the years ended December 31, 2016 and 2015, we recognized compensation expense of $22,500 and $7,500 related to these share grants. In December 2015, we issued an aggregate of 200,000 restricted shares of common stock, valued at $0.27 per share, totaling $53,000, which was recognized as compensation expense during 2015, in connection with an engagement of a business consultant. During the twelve months ended December 31, 2016, we issued 350,000 shares of common stock, respectively, valued at $0.28 and $0.35 per share, respectively, in connection with employment agreements and consulting agreements. During the twelve months ended December 31, 2016, we expensed $13,100, respectively, in connection with these agreements which are included in operating, general and administrative expenses in the accompanying condensed consolidated statements of operations. As of December 31, 2016, there was no unrecognized expense associated with these agreements. During the year ended December 31, 2016 the Company canceled certain consulting agreements based on performance resulting in a cancellation of prepaid share based compensation of $90,000. Warrants During 2012, we issued 333,333 warrants in conjunction with the secured note payable. The warrants have an exercise price of $1.60 per share and expire in August 2017. During 2013, we issued 50,000 warrants in conjunction with a third party note payable. The warrants have an exercise price of $0.21 per share and expire in March 2017. During 2015, we issued 50,000 warrants as a consideration for consulting performed for the Company. The warrants have an exercise price of $0.50 per share and expired in November 2016. The weighted-average estimated fair value of the 50,000 warrants issued during 2015 was valued using the Black-Sholes pricing model with the following assumptions: Expected volatility 137.8 % Risk-free interest rate 0.50 % Expected life 1 year Dividend yield 0 % A summary of the warrant activity for the years ended December 31, 2016 and 2015 follows: Weighted- Weighted- Average Aggregate Shares Average Remaining Intrinsic Underlying Exercise Contractual Value Description Warrants Price Term (in years) (In-the-Money) Outstanding and exercisable at December 31, 2014 752,778 $ 1.85 1.0 Warrants expired (Series D) (300,000 ) 0.82 Warrants issued 50,000 0.24 Warrants expired (Convertible note warrants) (69,445 ) 0.43 Outstanding and exercisable at December 31, 2015 433,333 1.80 0.6 Warrants expired (50,000 ) 0.24 Outstanding and exercisable at December 31, 2016 383,333 $ 1.60 0.6 Stock Options We recognize compensation expense related to stock options in accordance with the FASB standard regarding share-based payments, and as such, have measured the share-based compensation expense for stock options granted during the years ended December 31, 2016 and 2015 based upon the estimated fair value of the award on the date of grant and recognizes the compensation expense over the award’s requisite service period. The weighted average fair values were calculated using the Black Scholes option pricing model. Details of stock option activity for the years ended December 31, 2016 and 2015 follows: Weighted- Average Aggregate Shares Weighted Remaining Intrinsic Underlying Average Contractual Value Description Options Exercise Price Term (Years) (In-the-Money) Outstanding at December 31, 2014 1,300,000 $ 0.71 1.1 - Options expired (150,000 ) Outstanding at December 31, 2015 1,150,000 0.65 1.1 - Options granted 500,000 0.40 2.5 Options expired (600,000 ) Outstanding at December 31, 2016 1,050,000 $ .47 1.8 - The following summarizes outstanding stock options and their respective exercise prices at December 31, 2016: Shares Remaining Underlying Exercise Dates of Contractual Description Options Price Expiration Term (in years) Employee Options 500,000 $ 0.40 Aug 2019 2.5 Officers Options 550,000 $ 0.54 Dec 2017 .9 1,050,000 The weighted-average estimated fair value of the 500,000 options issued during 2016 was valued using the Black-Sholes pricing model with the following assumptions: Expected volatility 194.60 % Risk-free interest rate 0.88 % Expected life 3 years Dividend yield 0 % For the year ended December 31, 2016, 500,000 employee options were issued and 600,000 officers’ options expired leaving 1,050,000 options that expire in December 2017 and August 2019. For the year ended December 31, 2015, 150,000 director options expired. We recorded $6,200 and $12,012 in compensation expense in operating, general and administrative expenses in the accompanying consolidated statements of operations for the years ended December 31, 2016 and 2015, respectively. As of December 31, 2016, all unrecognized compensation expense related to non-vested stock option awards has been recognized.

NOTE 9. RELATED PARTY TRANSACTI

NOTE 9. RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 9. RELATED PARTY TRANSACTIONS We have an agreement with NSO, which is 100% owned by our Chief Executive Officer, William Donovan, M.D., to provide medical services as our independent contractor. As of December 31, 2016 and 2015, we had balances payable to NSO of $0 and $29,400, respectively. This outstanding payable is non-interest bearing, due on demand and does not follow any specific repayment schedule. We do not directly pay Dr. Donovan (in his individual capacity as a physician) any fees in connection with NSO. However, Dr. Donovan is the sole owner of NSO, and we pay NSO under the terms of our agreement. As further described in Note 7, during 2012 we borrowed $1,000,000 from Peter Dalrymple, a director of the Company, under a secured promissory note. The outstanding balance of the note was $250,000 and $500,000 at December 31, 2016 and 2015, respectively.

NOTE 10. INCOME TAXES

NOTE 10. INCOME TAXES	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 10. INCOME TAXES We have not made provision for income taxes for the years ended December 31, 2016 or 2015, since we have net operating loss carryforwards to offset current taxable income. Deferred tax assets consist of the following at December 31: 2016 2015 Benefit from net operating loss carryforwards $ 2,922,300 $ 2,819,965 Allowance for doubtful accounts 325,782 168,598 Less: valuation allowance (3,248,082 ) (2,988,563 ) $ - $ - Due to uncertainties surrounding our ability to generate future taxable income to realize these assets, a full valuation has been established to offset the net deferred income tax asset. Based on management’s assessment, utilizing an effective combined tax rate for federal and state taxes of approximately 34%, we have determined that it is not currently more likely than not that we will realize our deferred income tax assets of approximately $3,248,082 and $2,988,563 attributable predominantly to the future utilization of the approximate $8,595,000 and $8,294,000 in eligible net operating loss carryforwards, and the allowance for Current income tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, amounts available to offset future taxable income may be limited under Section 382 of the Internal Revenue Code. Following is a reconciliation of the (provision) benefit for federal income taxes as reported in the accompanying consolidated statements of operations, to the expected amount at the 34% federal statutory rate: 2016 2015 Income tax benefit at the 34% statutory rate $ 257,021 $ 359,585 Effect of state income taxes 22,678 31,728 Non-deductible wage expense (8,164 ) Expiration and adjustment of net operating loss carryforwards available (9,855 ) (14,523 ) Non-deductible meals and entertainment (10,325 ) (12,489 ) Change in valuation allowance (259,519 ) (356,137 ) Income tax (provision) benefit $ - $ -

NOTE 11. COMMITMENTS AND CONTIN

NOTE 11. COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 11. COMMITMENTS AND CONTINGENCIES Lease Commitments The Company leases office space under an operating lease expiring in January 2017 with minimum lease payments at December 31, 2016 totaling $6,000. The Company has not renewed its lease and is currently on a month to month basis.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Basis of Consolidation The accompanying consolidated financial statements include the accounts of Spine Injury Solutions and its wholly owned subsidiaries, Quad Video Halo, Inc. and Gleric Holdings, LLC. All material intercompany transactions have been eliminated upon consolidation.
Basis of Accounting, Policy [Policy Text Block]	Accounting Method Our consolidated financial statements are prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities known to exist as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Uncertainties with respect to such estimates and assumptions are inherent in the preparation of our consolidated financial statements; accordingly, it is possible that the actual results could differ from these estimates and assumptions and could have a material effect on the reported amounts of our financial position and results of operations.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Revenues are recognized in accordance with Securities and Exchange Commission’s (“SEC”) staff accounting bulletin, Topic 13, Revenue Recognition, which specifies that only when persuasive evidence for an arrangement exists; the fee is fixed or determinable; and collection is reasonably assured can revenue be recognized. Persuasive evidence of an arrangement is obtained prior to services being rendered when the patient completes and signs the medical and financial paperwork. Delivery of services is considered to have occurred when medical diagnostic services are provided to the patient. The price and terms for the services are considered fixed and determinable at the time that the medical services are provided and are based upon the type and extent of the services rendered. Our credit policy has been established based upon extensive experience by management in the industry and has been determined to ensure that collectability is reasonably assured. Payment for services are primarily made to us by a third party and the credit policy includes terms of net 240 days for collections; however, collections occur upon settlement or judgment of cases (see Note 4).
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments Cash, accounts receivable, accounts payable, accrued liabilities, and notes payable as reflected in the consolidated financial statements, approximates fair value. Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents consist of liquid investments with original maturities of three months or less. Cash equivalents are stated at cost, which approximates fair value. We maintain cash and cash equivalents in banks which at times may exceed federally insured limits. We have not experienced any losses on these deposits.
Inventory, Policy [Policy Text Block]	Inventories Inventories are stated at the lower of cost or market. Cost is determined by the first-in, first-out method, whereas market is based on the net realizable value. All inventories at December 31, 2016 and 2015 are classified as finished-goods and consist of our Quad Video Halo.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are carried at cost. When retired or otherwise disposed of, the related carrying cost and accumulated depreciation are removed from the respective accounts, and the net difference, less any amount realized from the disposition, is recorded in operations. Maintenance and repairs are charged to operating expenses as incurred. Costs of significant improvements and renewals are capitalized. Property and equipment consists of computers and equipment and are depreciated over their estimated useful lives of three to five years, using the straight-line method.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets and Goodwill Intangible assets acquired are initially recognized at cost. Intangible assets acquired in a business combination are recognized at their estimated fair value at the date of acquisition. Intangibles with a finite life are amortized, ratably, based on the contractual terms of the associated agreements. Goodwill recognized in a business combination is subjective and represents the value of the excess amount given to the acquired company above the estimated fair market value of the identifiable net assets on the acquisition date. Each year, during the fourth quarter, the goodwill amount is reviewed to determine if any impairment has occurred. Impairment occurs when the original amount of goodwill exceeds the value of the expected future net cash flows from the business acquired. At December 31, 2016 and 2015, no impairment to the asset was determined to have occurred.
Research and Development Expense, Policy [Policy Text Block]	Research and Development Research and development projects and costs are expensed as incurred. These costs consist of direct costs associated with the design of new products. Research and development expenses incurred during the years ended December 31, 2016 and 2015, were $45,661 and $261,776, respectively.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-Lived Assets We periodically review and evaluate long-lived assets such as intangible assets, when events and circumstances indicate that the carrying amount of these assets may not be recoverable. In performing our review for recoverability, we estimate the future cash flows expected to result from the use of such assets and its eventual disposition. If the sum of the expected undiscounted future operating cash flows is less than the carrying amount of the related assets, an impairment loss is recognized in the consolidated statements of operations. Measurement of the impairment loss is based on the excess of the carrying amount of such assets over the fair value calculated using discounted expected future cash flows. At December 31, 2016 and 2015, no impairment of the long-lived assets was determined to have occurred.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk Assets that expose us to credit risk consist primarily of cash and accounts receivable. Our accounts receivable are from a diversified customer base and, therefore, we believe the concentration of credit risk is minimal. Our sales are within a certain region of the United States of America, specifically the state of Texas. Changes in legal or economic factors within Texas may affect the Company’s operating results. We evaluate the creditworthiness of customers before any services are provided. We record a discount based on the nature of our business, collection trends, and an assessment of our ability to fully realize amounts billed for services. Additionally, based on management’s estimates, we have established an allowance for doubtful accounts in the amount of $958,185 and $503,477, at December 31, 2016 and 2015, respectively.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Based Compensation We account for the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors, including employee stock options, based on estimated fair values. Under authoritative guidance issued by the Financial Accounting Standards Board (“FASB”), companies are required to estimate the fair value or calculated value of share-based payment awards on the date of grant using an option-pricing model. The value of awards that are ultimately expected to vest is recognized as expense over the requisite service periods in our consolidated statements of operations. We use the Black-Scholes Option Pricing Model to determine the fair-value of stock-based awards. During the years ended December 31, 2016 and 2015, we recognized compensation expense related to our stock options of $6,200 and $12,012, respectively. We also recognized compensation expense for issuances of our common stock in exchange for services of $19,300 and $22,400 during the years ended December 31, 2016 and 2015, respectively. During the years ended December 31, 2016 and 2015, we amortized $60,000 and $155,833, respectively, in compensation expense for issuance of common stock out of prepaid expenses.
Income Tax, Policy [Policy Text Block]	Income Taxes We account for income taxes in accordance with the liability method. Under the liability method, deferred assets and liabilities are recognized based upon anticipated future tax consequences attributable to differences between financial statement carrying amounts of assets and liabilities and their respective tax basis. We establish a valuation allowance to the extent that it is more likely than not that deferred tax assets will not be utilized against future taxable income.
Income Tax Uncertainties, Policy [Policy Text Block]	Uncertain Tax Positions Accounting Standards Codification “ASC” Topic 740-10-25 defines the minimum threshold a tax position is required to meet before being recognized in the financial statements as “more likely than not” (i.e., a likelihood of occurrence greater than fifty percent). Under ASC Topic 740-10-25, the recognition threshold is met when an entity concludes that a tax position, based solely on its technical merits, is more likely than not to be sustained upon examination by the relevant taxing authority. Those tax positions failing to qualify for initial recognition are recognized in the first interim period in which they meet the more likely than not standard, or are resolved through negotiation or litigation with the taxing authority, or upon expiration of the statute of limitations. De-recognition of a tax position that was previously recognized occurs when an entity subsequently determines that a tax position no longer meets the more likely than not threshold of being sustained. We are subject to ongoing tax exposures, examinations and assessments in various jurisdictions. Accordingly, we may incur additional tax expense based upon the outcomes of such matters. In addition, when applicable, we will adjust tax expense to reflect our ongoing assessments of such matters which require judgment and can materially increase or decrease our effective rate as well as impact operating results. Under ASC Topic 740-10-25, only the portion of the liability that is expected to be paid within one year is classified as a current liability. As a result, liabilities expected to be resolved without the payment of cash (e.g. resolution due to the expiration of the statute of limitations) or are not expected to be paid within one year are not classified as current. We have recently adopted a policy of recording estimated interest and penalties as income tax expense and tax credits as a reduction in income tax expense. As of and for the years ended December 31, 2016 and 2015, we recognized no estimated interest or penalties as income tax expense.
Legal Costs, Policy [Policy Text Block]	Legal Costs and Contingencies In the normal course of business, we incur costs to hire and retain external legal counsel to advise us on regulatory, litigation and other matters. We expense these costs as the related services are received. If a loss is considered probable and the amount can be reasonably estimated, we recognize an expense for the estimated loss. If we have the potential to recover a portion of the estimated loss from a third party, we make a separate assessment of recoverability and reduce the estimated loss if recovery is also deemed probable.
Earnings Per Share, Policy [Policy Text Block]	Net Loss per Share Basic and diluted net loss per common share is presented in accordance with ASC Topic 260, “Earnings per Share,” for all periods presented. During years ended December 31, 2016 and 2015, common stock equivalents from outstanding stock options, warrants and convertible debt have been excluded from the calculation of the diluted loss per share in the consolidated statements of operations, because all such securities were anti-dilutive. The net loss per share is calculated by dividing the net loss by the weighted average number of shares outstanding during the periods.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In January 2015, the FASB issued Accounting Standards Update (“ASU”) No. 2015-01, Income Statement – Extraordinary and Unusual Items (Subtopic 225-20): Simplified Income Statement Presentation by Eliminating the Concept of Extraordinary Items. Subtopic 225-20 Income statement – Extraordinary and Unusual Items, In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis, In April 2015, the FASB issued ASU No. 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs. In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. ASU No. 2014-15 is intended to define management’s responsibility to evaluate whether there is substantial doubt an organization’s ability to continue as a going concern and to provide related footnote disclosures. Currently, GAAP lacks guidance about management’s responsibility to evaluate whether there is substantial doubt about the organization’s ability to continue as a going concern or to provide related footnotes. ASU No. 2014-15 provides guidance to an organization’s management, with principles and definitions that are intended to reduce diversity in the timing and content of disclosures that are commonly provided by organizations today in the financial statement footnotes. ASU No. 2015-15 is effective for annual periods ending after December 15, 2016 with early application permitted. The adoption of ASU 2014-15 did not have a significant impact on the Company’s condensed consolidated financial position, results of operations or disclosures. In February 2016, the FASB issued ASU No. 2016-02, Leases In May 2016, the FASB issued ASU No. 2016-12, Revenue from Contracts with Customers In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows In September 2016, the FASB issued ASU No. 2016-09, Compensation—Stock Compensation Management is currently evaluating the future impact of ASU No. 2016-09 on the Company’s consolidated financial position, results of operations and disclosures. In December 2016, the FASB issued ASU No. 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers In January 2017, the FASB issued ASU No. 2017-01, Business Combinations

NOTE 5. PROPERTY AND EQUIPMENT

NOTE 5. PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment consisted of the following at December 31, 2016 and 2015: 2016 2015 Computers and equipment $ 94,555 $ 96,398 Less: accumulated depreciation (35,914 ) (17,461 ) $ 58,641 $ 78,937

NOTE 7. NOTES PAYABLE AND LON21

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2016
NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Tables) [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	The weighted-average estimated fair value of the 50,000 warrants issued during 2015 was valued using the Black-Sholes pricing model with the following assumptions: Expected volatility 137.8 % Risk-free interest rate 0.50 % Expected life 1 year Dividend yield 0 %
Notes Payable, Other Payables [Member]
NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Tables) [Line Items]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	The weighted-average estimated fair value of the 100,000 warrants issued during June 2013 was $0.21 per share using the Black-Sholes pricing model with the following assumptions: Expected volatility 89.5 % Risk-free interest rate 0.31 % Expected life 2 years Dividend yield 0 %

NOTE 8. STOCKHOLDERS' EQUITY (T

NOTE 8. STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	The weighted-average estimated fair value of the 50,000 warrants issued during 2015 was valued using the Black-Sholes pricing model with the following assumptions: Expected volatility 137.8 % Risk-free interest rate 0.50 % Expected life 1 year Dividend yield 0 %
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	A summary of the warrant activity for the years ended December 31, 2016 and 2015 follows: Weighted- Weighted- Average Aggregate Shares Average Remaining Intrinsic Underlying Exercise Contractual Value Description Warrants Price Term (in years) (In-the-Money) Outstanding and exercisable at December 31, 2014 752,778 $ 1.85 1.0 Warrants expired (Series D) (300,000 ) 0.82 Warrants issued 50,000 0.24 Warrants expired (Convertible note warrants) (69,445 ) 0.43 Outstanding and exercisable at December 31, 2015 433,333 1.80 0.6 Warrants expired (50,000 ) 0.24 Outstanding and exercisable at December 31, 2016 383,333 $ 1.60 0.6
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Details of stock option activity for the years ended December 31, 2016 and 2015 follows: Weighted- Average Aggregate Shares Weighted Remaining Intrinsic Underlying Average Contractual Value Description Options Exercise Price Term (Years) (In-the-Money) Outstanding at December 31, 2014 1,300,000 $ 0.71 1.1 - Options expired (150,000 ) Outstanding at December 31, 2015 1,150,000 0.65 1.1 - Options granted 500,000 0.40 2.5 Options expired (600,000 ) Outstanding at December 31, 2016 1,050,000 $ .47 1.8 -
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]	The following summarizes outstanding stock options and their respective exercise prices at December 31, 2016: Shares Remaining Underlying Exercise Dates of Contractual Description Options Price Expiration Term (in years) Employee Options 500,000 $ 0.40 Aug 2019 2.5 Officers Options 550,000 $ 0.54 Dec 2017 .9 1,050,000
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The weighted-average estimated fair value of the 500,000 options issued during 2016 was valued using Expected volatility 194.60 % Risk-free interest rate 0.88 % Expected life 3 years Dividend yield 0 %

NOTE 10. INCOME TAXES (Tables)

NOTE 10. INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Deferred tax assets consist of the following at December 31: 2016 2015 Benefit from net operating loss carryforwards $ 2,922,300 $ 2,819,965 Allowance for doubtful accounts 325,782 168,598 Less: valuation allowance (3,248,082 ) (2,988,563 ) $ - $ -
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Following is a reconciliation of the (provision) benefit for federal income taxes as reported in the accompanying consolidated statements of operations, to the expected amount at the 34% federal statutory rate: 2016 2015 Income tax benefit at the 34% statutory rate $ 257,021 $ 359,585 Effect of state income taxes 22,678 31,728 Non-deductible wage expense (8,164 ) Expiration and adjustment of net operating loss carryforwards available (9,855 ) (14,523 ) Non-deductible meals and entertainment (10,325 ) (12,489 ) Change in valuation allowance (259,519 ) (356,137 ) Income tax (provision) benefit $ - $ -

NOTE 1. DESCRIPTION OF BUSINE24

NOTE 1. DESCRIPTION OF BUSINESS (Details)	Dec. 31, 2016
Disclosure Text Block [Abstract]
Number of Subsidiaries	2

NOTE 2. GOING CONCERN CONSIDE25

NOTE 2. GOING CONCERN CONSIDERATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2009
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ (17,150,640)	$ (16,394,695)	$ (15,004,698)
Cumulative Effect on Retained Earnings, Net of Tax	$ (2,145,942)

NOTE 3. SUMMARY OF SIGNIFICAN26

NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Accounts Receivable, Collection Period	240 days
Research and Development Expense	$ 45,661	$ 261,776
Allowance for Doubtful Accounts Receivable	958,185	503,477
Share-based Compensation	6,200	12,012
Allocated Share-based Compensation Expense	60,000	155,833
Employee Stock Option [Member]
NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Share-based Compensation	6,200	12,012
Common Stock for Services [Member]
NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Share-based Compensation	$ 19,300	$ 22,400
Minimum [Member]
NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member]
NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years

NOTE 4. ACCOUNTS RECEIVABLE (De

NOTE 4. ACCOUNTS RECEIVABLE (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Receivables [Abstract]
Account Receivable, Discount Rate	48.00%	48.00%
Account Receivable, Percentage of Gross Revenue	52.00%	52.00%
Accounts Receivable, Additional Narrative Disclosure		Historical experience, through 2015, demonstrated that the collection period for individual cases may extend for two years or more.
Accounts Receivable, Litigation Settlement, Percent	30.00%	25.00%

NOTE 5. PROPERTY AND EQUIPMEN28

NOTE 5. PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Depreciation	$ 19,188	$ 15,115
Gain (Loss) on Disposition of Property Plant Equipment	$ 1,108

NOTE 5. PROPERTY AND EQUIPMEN29

NOTE 5. PROPERTY AND EQUIPMENT (Details) - Property, Plant and Equipment - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Computers and equipment	$ 94,555	$ 96,398
Less: accumulated depreciation	(35,914)	(17,461)
	$ 58,641	$ 78,937

NOTE 6. INTANGIBLE ASSETS AND30

NOTE 6. INTANGIBLE ASSETS AND GOODWILL (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
NOTE 6. INTANGIBLE ASSETS AND GOODWILL (Details) [Line Items]
Goodwill	$ 170,200	$ 170,200
Noncompete Agreements [Member]
NOTE 6. INTANGIBLE ASSETS AND GOODWILL (Details) [Line Items]
Finite-Lived Intangible Assets, Gross	54,000
Amortization of Intangible Assets	0	9,000
Finite-Lived Intangible Assets, Net	$ 0	$ 0

NOTE 7. NOTES PAYABLE AND LON31

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Details) - USD ($)

Sep. 03, 2015

Sep. 08, 2014

Sep. 03, 2014

Feb. 06, 2014

Aug. 29, 2012

Jun. 27, 2012

Nov. 30, 2016

Mar. 31, 2015

Jun. 30, 2013

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2012

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Details) [Line Items]

Class of Warrant or Rights, Granted

50,000

50,000

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.21

$ 0.50

Share-based Compensation

$ 6,200

$ 12,012

Notes Payable, Other Payables [Member]

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Details) [Line Items]

Debt Instrument, Face Amount

$ 50,000

Debt Instrument, Interest Rate, Stated Percentage

10.00%

Debt Instrument, Maturity Date

Jun. 30, 2013

Class of Warrant or Rights, Granted

100,000

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.45

Warrants, Grants in Period, Weighted-Average, Grant Date, Fair Value

$ 0.21

Convertible Debt [Member]

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Details) [Line Items]

Debt Instrument, Maturity Date

Mar. 27, 2015

Mar. 27, 2014

Class of Warrant or Rights, Granted

69,445

333,333

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.43

$ 1.60

Warrants, Expiration Date

Feb. 6, 2015

Debt Instrument, Convertible, Terms of Conversion Feature

The holder of the note also has the right to convert into common stock, at $1.50 per share, up to 50% of the principal amount after twelve months and up to 100% of the principal amount for the twelve months following the extension date.

Debt Instrument, Convertible, Conversion Price

$ 1.50

Repayments of Convertible Debt

$ 300,000

$ 200,000

Director [Member]

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Details) [Line Items]

Debt Instrument, Face Amount

$ 1,000,000

Stock Issued During Period, Shares, Restricted Stock Award, Gross

25,000

Share-based Compensation

$ 12,000

30,000

Director [Member] | Secured Debt [Member]

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Details) [Line Items]

Debt Instrument, Face Amount

$ 1,000,000

Debt Instrument, Interest Rate, Stated Percentage

6.00%

12.00%

Debt Instrument, Maturity Date

Aug. 29, 2016

Class of Warrant or Rights, Granted

333,333

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 1.60

Warrants, Expiration Date

Aug. 29, 2016

Aug. 29, 2015

Debt Instrument, Term

35 months

Debt Instrument, Collateral

secured by $3,000,000 in gross accounts receivable

Debt Instrument, Payment Terms

On the maturity date, one balloon payment of the entire outstanding principal amount plus any accrued and unpaid interest is due.

Debt Instrument, Amendment Description

(i) extended the term of the $1,000,000 promissory note, discussed above, by one year to mature on August 29, 2016, (ii) reduced the interest rate on the promissory note to 6%, (iii) extended the expiration date on the warrants issued in connection with the promissory note by one year to an expiration date of August 29, 2016 and (iv) used $500,000 of advances under the line of credit as payment of principal and interest on the promissory note.

Repayments of Debt

$ 500,000

Notes Payable

$ 250,000

500,000

Stock Issued During Period, Shares, Restricted Stock Award, Gross

200,000

Line of Credit [Member]

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Details) [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 2,000,000

Line of Credit Facility, Interest Rate at Period End

2.77%

Line of Credit Facility, Expiration Date

Aug. 31, 2017

Long-term Line of Credit

$ 1,275,000

1,145,000

Line of Credit [Member] | London Interbank Offered Rate (LIBOR) [Member]

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Details) [Line Items]

Debt Instrument, Description of Variable Rate Basis

30 day London Interbank Offered Rate (“LIBOR”)

Debt Instrument, Basis Spread on Variable Rate

2.00%

Line of Credit [Member] | Director [Member]

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Details) [Line Items]

Stock Issued During Period, Shares, Restricted Stock Award, Gross

800,000

800,000

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period

100,000

100,000

Share-based Compensation

$ 60,000

$ 90,000

Note Payable One [Member] | Notes Payable, Other Payables [Member]

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Details) [Line Items]

Class of Warrant or Rights, Granted

50,000

Note Payable Two [Member] | Notes Payable, Other Payables [Member]

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Details) [Line Items]

Debt Instrument, Face Amount

$ 50,000

Debt Instrument, Maturity Date

Mar. 9, 2017

Class of Warrant or Rights, Granted

50,000

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.45

NOTE 7. NOTES PAYABLE AND LONG

NOTE 7. NOTES PAYABLE AND LONG TERM DEBT (Details) - Schedule of Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques of Note Payable	12 Months Ended
	Dec. 31, 2016
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Expected volatility	137.80%
Risk-free interest rate	0.50%
Expected life	1 year
Dividend yield	0.00%
Notes Payable, Other Payables [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Expected volatility	89.50%
Risk-free interest rate	0.31%
Expected life	2 years
Dividend yield	0.00%

NOTE 8. STOCKHOLDERS' EQUITY (D

NOTE 8. STOCKHOLDERS' EQUITY (Details) - USD ($)	Sep. 03, 2015	Sep. 03, 2014	Feb. 06, 2014	Aug. 29, 2012	Jun. 27, 2012	Nov. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2014	Dec. 31, 2013
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Fair Value Grants in Period (in Dollars)		$ 0.30
Share-based Compensation (in Dollars)									$ 6,200	$ 12,012
Allocated Share-based Compensation Expense (in Dollars)									60,000	155,833
Sharebased Compensation, Cancelled (in Dollars)									$ 90,000	$ 0
Class of Warrant or Rights, Granted									50,000	50,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)							$ 0.50		$ 0.21	$ 0.50
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross									500,000	500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period									600,000	150,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number							1,150,000		1,050,000	1,150,000		1,300,000
Stock Issued to Consultant for Development Services [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross								400,000
Stock Issued During Period, Value, Restricted Stock Award, Gross (in Dollars)								$ 120,000
Shares Issued, Price Per Share (in Dollars per share)								$ 0.30
Share-based Compensation (in Dollars)									$ 22,500	$ 7,500
Stock Issued Consultant for Business Services [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross							200,000
Stock Issued During Period, Value, Restricted Stock Award, Gross (in Dollars)							$ 53,000
Shares Issued, Price Per Share (in Dollars per share)							$ 0.27			$ 0.27
Employment Contracts [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation (in Dollars)									$ 13,100
Stock Issued During Period, Shares, Share-based Compensation, Gross									350,000
Director [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross						25,000
Stock Issued During Period, Shares, New Issues										300,000
Shares Issued, Price Per Share (in Dollars per share)						$ 0.48
Share-based Compensation (in Dollars)						$ 12,000				$ 30,000
Allocated Share-based Compensation Expense (in Dollars)									$ 60,000	$ 120,000
Director [Member] | Common Stock for Services [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period									100,000
Shares Issued, Price Per Share (in Dollars per share)							$ 0.30			$ 0.30
Share-based Compensation (in Dollars)										$ 12,012
Line of Credit [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity (in Dollars)	$ 2,000,000
Line of Credit [Member] | Director [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross	800,000	800,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights		(i) upon finalization of the line of credit with Wells Fargo on September 8, 2014, 100,000 shares vested, and (ii) thereafter, so long as the revolving line of credit remains in effect, 100,000 shares will vest at the end of each subsequent three-month period.
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	100,000	100,000
Share-based Compensation (in Dollars)									$ 60,000	$ 90,000
Line of Credit [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity (in Dollars)		$ 2,000,000
Line of Credit [Member] | Director [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross									1,000,000
Stock Issued During Period, Value, Restricted Stock Award, Gross (in Dollars)		$ 300,000
Secured Debt [Member] | Director [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		200,000
Class of Warrant or Rights, Granted				333,333
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)				$ 1.60
Convertible Debt [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Class of Warrant or Rights, Granted			69,445		333,333
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)			$ 0.43		$ 1.60
Warrants Expiration Date 1					August 2,017
Share-based Compensation Award, Tranche One [Member] | Stock Issued to Consultant for Development Services [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number								25,000
Share-based Compensation Award, Tranche Two [Member] | Stock Issued to Consultant for Development Services [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number											50,000
Share-based Compensation Award, Tranche Three [Member] | Stock Issued to Consultant for Development Services [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number											25,000
Minimum [Member] | Employment Contracts [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share)									$ 0.28
Maximum [Member] | Employment Contracts [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share)									$ 0.35

NOTE 8. STOCKHOLDERS' EQUITY (

NOTE 8. STOCKHOLDERS' EQUITY (Details) - Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques	12 Months Ended
	Dec. 31, 2016
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Abstract]
Expected volatility	137.80%
Risk-free interest rate	0.50%
Expected life	1 year
Dividend yield	0.00%

NOTE 8. STOCKHOLDERS' EQUITY 35

NOTE 8. STOCKHOLDERS' EQUITY (Details) - Schedule of Stockholders' Equity Note, Warrants or Rights - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Class of Warrant or Right [Line Items]
Shares Underlying Warrants Outstanding	433,333		752,778
Warrants Outstanding, Weighted Average Exercise Price	$ 1.80		$ 1.85
Warrants Outstanding, Weighted-Average Remaining Contractual Term	219 days	219 days	1 year
Shares Underlying Warrants Expired		(69,445)
Warrants Expired, Weighted Average Exercise Price		$ 0.43
Shares Underlying Warrants issued	50,000	50,000
Warrants issued, Weighted Average Exercise Price		$ 0.24
Shares Underlying Warrants Outstanding	383,333	433,333
Warrants Outstanding, Weighted Average Exercise Price	$ 1.60	$ 1.80
Warrant, Series D [Member]
Class of Warrant or Right [Line Items]
Shares Underlying Warrants Expired	(50,000)	(300,000)
Warrants Expired, Weighted Average Exercise Price	$ 0.24	$ 0.82

NOTE 8. STOCKHOLDERS' EQUITY 36

NOTE 8. STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation, Stock Options, Activity - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule of Share-based Compensation, Stock Options, Activity [Abstract]
Shares Underlying Options Outstanding	1,150,000		1,300,000
Options Outstanding, Weighted Average Exercise Price (in Dollars per share)	$ 0.65		$ 0.71
Options Outstanding, Weighted Average Remaining Contractual Term	1 year 292 days	1 year 36 days	1 year 36 days
Options Outstanding, Aggregate Intrinsic Value (in Dollars)	$ 0		$ 0
Shares Underlying Options Granted	500,000	500,000
Options Granted, Weighted Average Exercise Price (in Dollars per share)		$ 0.40
Options Granted, Weighted Average Remaining Contractual Term		2 years 6 months
Shares Underlying Options expired	(600,000)	(150,000)
Shares Underlying Options Outstanding	1,050,000	1,150,000
Options Outstanding, Weighted Average Exercise Price (in Dollars per share)	$ 0.47	$ 0.65
Options Outstanding, Aggregate Intrinsic Value (in Dollars)	$ 0	$ 0

NOTE 8. STOCKHOLDERS' EQUITY 37

NOTE 8. STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
NOTE 8. STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Line Items]
Shares Underlying Options	1,050,000	1,150,000		1,300,000
Options, Remaining Contractual Term	1 year 292 days	1 year 36 days	1 year 36 days
Options at $0.40 [Member] | Employee [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Line Items]
Shares Underlying Options	500,000
Options, Exercise Price (in Dollars per share)	$ 0.40
Options, Dates of Expirations	Aug 2,019
Options, Remaining Contractual Term	2 years 6 months
Options at $0.54 [Member] | Officer [Member]
NOTE 8. STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Line Items]
Shares Underlying Options	550,000
Options, Exercise Price (in Dollars per share)	$ 0.54
Options, Dates of Expirations	Dec 2,017
Options, Remaining Contractual Term	328 days

NOTE 8. STOCKHOLDERS' EQUITY 38

NOTE 8. STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	12 Months Ended
	Dec. 31, 2016
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Abstract]
Expected volatility	194.60%
Risk-free interest rate	0.88%
Expected life	3 years
Dividend yield	0.00%

NOTE 9. RELATED PARTY TRANSAC39

NOTE 9. RELATED PARTY TRANSACTIONS (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2012
NOTE 9. RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties, Current	$ 0	$ 29,400
Affiliated Entity [Member]
NOTE 9. RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties, Current	0	29,400
Director [Member]
NOTE 9. RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Face Amount			$ 1,000,000
Notes Payable, Related Parties	$ 250,000	$ 500,000

NOTE 10. INCOME TAXES (Details)

NOTE 10. INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
NOTE 10. INCOME TAXES (Details) [Line Items]
Effective Income Tax Rate Reconciliation, Percent	34.00%
Deferred Tax Assets, Valuation Allowance	$ 3,248,082	$ 2,988,563
Operating Loss Carryforwards	$ 8,294,000	$ 8,595,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%	34.00%
Minimum [Member]
NOTE 10. INCOME TAXES (Details) [Line Items]
Net operating loss carryforwards expiration year	2,018
Maximum [Member]
NOTE 10. INCOME TAXES (Details) [Line Items]
Net operating loss carryforwards expiration year	2,035

NOTE 10. INCOME TAXES (Detail

NOTE 10. INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Schedule of Deferred Tax Assets and Liabilities [Abstract]
Benefit from net operating loss carryforwards	$ 2,922,300	$ 2,819,965
Allowance for doubtful accounts	325,782	168,598
Less: valuation allowance	(3,248,082)	(2,988,563)
	$ 0	$ 0

NOTE 10. INCOME TAXES (Deta42

NOTE 10. INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Income tax benefit at the 34% statutory rate	$ 257,021	$ 359,585
Effect of state income taxes	22,678	31,728
Non-deductible wage expense		(8,164)
Expiration and adjustment of net operating loss carryforwards available	(9,855)	(14,523)
Non-deductible meals and entertainment	(10,325)	(12,489)
Change in valuation allowance	(259,519)	(356,137)
Income tax (provision) benefit	$ 0	$ 0

NOTE 10. INCOME TAXES (Deta43

NOTE 10. INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation (Parentheticals)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Statutory rate	34.00%	34.00%

NOTE 11. COMMITMENTS AND CONT44

NOTE 11. COMMITMENTS AND CONTINGENCIES (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
Operating Leases, Rent Expense, Minimum Rentals	$ 6,000