PARETEUM (TEUM) 10-Q 14 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 13, 2018
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Entity Registrant Name	PARETEUM Corp
Entity Central Index Key	1,084,384
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Trading Symbol	TEUM
Entity Common Stock, Shares Outstanding		97,287,561
Entity Emerging Growth Company	false
Entity Small Business	true

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2018	Dec. 31, 2017
CURRENT ASSETS
Cash and cash equivalents	$ 18,434,576	$ 13,537,899
Restricted cash	429,776	199,776
Accounts receivable, net of an allowance for doubtful accounts of $349,589 at September 30, 2018 and $90,173 at December 31, 2017	7,200,014	2,058,284
Prepaid expenses and other current assets	943,224	900,369
Total current assets	27,007,590	16,696,328
NON-CURRENT ASSETS
OTHER ASSETS	39,067	91,267
NOTE RECEIVABLE	587,695	594,520
PROPERTY AND EQUIPMENT, NET	3,944,659	4,713,710
LONG TERM INVESTMENTS	3,230,208	3,230,208
TOTAL ASSETS	34,809,219	25,326,033
CURRENT LIABILITIES
Accounts payable and customer deposits	2,795,981	1,978,726
Net billings in excess of revenues	122,906	242,986
Accrued expenses and other payables	3,891,454	5,250,130
9% Unsecured Subordinate Convertible Promissory Note (current portion net of Debt Discount and Debt Issuance)	90,308	66,000
Total current liabilities	6,900,649	7,537,842
LONG TERM LIABILITIES
Derivative liabilities	0	1,597,647
Other long term liabilities	94,999	151,163
Unsecured Convertible Promissory Note (net of Debt Discount and Debt Issuance)	0	617,848
Total long term liabilities	94,999	2,366,658
Total liabilities	6,995,648	9,904,500
Commitments and Contingencies (See Notes)
STOCKHOLDERS' EQUITY
Common Stock $0.00001 par value, 500,000,000 shares authorized, 61,120,240 issued and outstanding as of September 30, 2018 and 46,617,093 shares issued and outstanding as of December 31, 2017	341,157,837	321,271,437
Accumulated other comprehensive loss	(6,303,005)	(6,306,691)
Accumulated deficit	(307,041,261)	(299,543,213)
Total stockholders' equity	27,813,571	15,421,533
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 34,809,219	$ 25,326,033

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Allowance for Doubtful Accounts Receivable, Current	$ 349,589	$ 90,173
Common Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Shares, Issued	61,120,240	46,617,093
Common Stock, Shares, Outstanding	61,120,240	46,617,093

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE LOSS - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017		Sep. 30, 2018	Sep. 30, 2017
REVENUES	$ 8,007,734	$ 3,498,688	[1]	$ 18,123,484	$ 9,532,807	[1]
COST AND OPERATING EXPENSES
Cost of service	2,128,683	791,334		5,103,088	2,578,925
Product development	765,723	497,078		2,246,499	1,055,285
Sales and marketing	842,743	412,881		2,184,183	1,103,162
General and administrative	8,127,982	1,578,960		12,638,904	5,435,187
Restructuring and acquisition costs	1,994,511	253,014		2,073,704	841,120
Depreciation and amortization	998,857	1,432,712		2,958,466	3,149,188
Total cost and operating expenses	14,858,499	4,965,979		27,204,844	14,162,867
(LOSS) FROM OPERATIONS	(6,850,765)	(1,467,291)		(9,081,360)	(4,630,060)
OTHER (EXPENSE) / INCOME
Interest income	49,972	41,964		135,837	136,000
Interest expense	(111,311)	(421,392)		(274,778)	(1,344,576)
Interest expense related to debt discount and conversion feature	(115,414)	(205,842)		(175,252)	(1,548,440)
Changes in derivative liabilities	0	0		1,283,914	1,920,881
(Loss) / Gain on Extinguishment of Debt	0	(299,511)		0	163,834
Other income	35,452	216,002		672,706	686,478
Amortization of deferred financing costs	(8,757)	(25,595)		(21,108)	(248,218)
Total other (expense) / income	(150,058)	(694,374)		1,621,319	(234,041)
(LOSS) BEFORE PROVISION FOR INCOME TAXES	(7,000,823)	(2,161,665)		(7,460,041)	(4,864,101)
Provision for income taxes	19,583	147,640		38,007	81,144
NET (LOSS)	(7,020,406)	(2,309,305)		(7,498,048)	(4,945,245)
OTHER COMPREHENSIVE (LOSS) / INCOME
Foreign currency translation (loss) /income	(21,580)	2,139		3,686	(8,512)
COMPREHENSIVE (LOSS)	$ (7,041,986)	$ (2,307,166)		$ (7,494,362)	$ (4,953,757)
Net (loss) per common share and equivalents - basic	$ (0.12)	$ (0.16)		$ (0.14)	$ (0.41)
Net (loss) per common share and equivalents - diluted	$ (0.12)	$ (0.16)		$ (0.14)	$ (0.41)
Weighted average shares outstanding during the period – basic	59,314,867	14,304,340		54,275,784	12,201,452
Weighted average shares outstanding during the period – diluted	59,314,867	14,304,340		54,275,784	12,201,452
[1]	As noted above, prior period amounts have not been adjusted under the modified retrospective method.

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (7,498,048)	$ (4,945,245)
Adjustments to reconcile net loss to net cash (used in) operating activities:
Depreciation and amortization	2,958,466	3,149,188
Provision for doubtful accounts	0	6,378
Stock based compensation	7,409,592	1,508,535
Change in fair value of warrant liability	(1,283,914)	(1,920,881)
Amortization of deferred financing costs	21,108	248,218
Interest expense relating to debt discount and conversion feature	175,252	1,548,440
Shares issued for services	249,548	524,465
(Gain) on extinguishment of debt	0	(163,834)
Changes in operating assets and liabilities:
(Increase) / Decrease in accounts receivable	(5,077,689)	272,928
(Increase) / Decrease in prepaid expenses and other current assets	(27,699)	755,036
Increase in accounts payable and customer deposits	798,573	274,030
(Decrease) in net billings in excess of revenues and deferred revenue	(127,683)	(639,550)
(Decrease) in accrued expenses and other payables	(1,421,435)	(2,027,324)
Net cash (used in) operating activities	(3,823,929)	(1,409,616)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment, and capitalized software	(2,189,415)	(538,245)
Net cash (used in) investing activities	(2,189,415)	(538,245)
CASH FLOWS FROM FINANCING ACTIVITIES:
Exercise of warrants and options	5,683,354	1,150,000
Repayments on other long term loans	(60,894)	(10,813)
Principal repayment Senior Secured Loan	0	(2,000,000)
Financing related fees	(632,900)	(592,590)
Gross Proceeds from public offering	6,100,000	3,500,000
Net cash provided by financing activities	11,089,560	2,046,597
EFFECT OF EXCHANGE RATES ON CASH, CASH EQUIVALENTS AND RESTRICTED CASH	50,461	(195,643)
NET INCREASE (DECREASE) IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	5,126,677	(96,907)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING OF THE PERIOD	13,737,675	1,495,207
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF THE PERIOD	18,864,352	1,398,300
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash received during the period for interest	109,265	136,000
Cash paid during the period for interest	96,030	906,590
Cash paid during the period for taxes	0	2,359
NON-CASH FINANCING ACTIVITIES:
Conversion of preferred stock	0	2,143,196
Conversion of convertible notes	1,911,380	281,944
Amendment to warrants and convertible notes	$ 0	$ 2,704,574

Financial Condition

Financial Condition	9 Months Ended
	Sep. 30, 2018
Financial Condition [Abstract]
Substantial Doubt about Going Concern [Text Block]	Note 1. Financial Condition As reflected in the accompanying consolidated financial statements, Pareteum Corporation (“Pareteum,” the “Company,” “we,” “us,” or “our”) (Nasdaq: TEUM) reported a comprehensive loss of $7,494,362 for the nine-month period ended September 30, 2018 and had an accumulated deficit of $307,041,261 as of September 30, 2018. The Company’s financial statements through September 30, 2018 were materially impacted by several warrant exercises, stock-based compensation, and costs associated with the Artilium plc acquisition that was finalized on October 1, 2018. Warrant Exercises From January 1, 2018 through September 30, 2018, 13,929,364 warrants were exercised on a cash and a cashless basis pursuant to which 10,428,047 shares of common stock were issued and a gross total of $5,683,354 was received by the Company. Public Offering On May 9, 2018, the Company entered into a securities purchase agreement with select accredited investors relating to a registered direct offering, issuance and sale of an aggregate of 2,440,000 shares of the Company’s common stock, $0.00001 par value per share, at a purchase price of $2.50 per share. The Shares are being issued pursuant to the Company’s previously filed and effective Registration Statement on Form S-3 that was filed with the Securities and Exchange Commission on September 9, 2016, as amended October 21, 2016 and November 10, 2016, and declared effective November 14, 2016 (File No. 333-213575). The Company will file a prospectus supplement related to the registered direct offering dated May 9, 2018. The gross proceeds to the Company from the Offering, before deducting the Company’s estimated offering expenses, are expected to be approximately $6,100,000. Proceeds from the Offering shall be used for working capital and general corporate purposes. Dawson James Securities, Inc. acted as placement agent on a best-efforts basis in connection with the Offering, pursuant to a placement agency agreement that was entered into on May 9, 2018. July 2018 Registration Statement On July 31, 2018, the Company filed a prospectus, following the filing of a registration statement on Form S-3, announcing the resale of an aggregate of 7,151,146 shares of common stock, par value $0.00001 per share, issuable upon the exercise of warrants issued to investors in a private placement offering conducted by the Company and closed on December 5, 2017. The selling stockholders may offer all or part of the shares for resale from time to time through public or private transactions, at either prevailing market prices or at privately negotiated prices. The Company has paid all of the registration expenses incurred in connection with the registration of the shares, but the Company will not pay any of the selling commissions, brokerage fees or related expenses. Cash warrant exercises of $5,683,354 have been received through September 30, 2018. Acquisitions On October 1, 2018 the Company completed its previously announced acquisition (the “Acquisition”) of all of the outstanding shares of Artilium plc, a public limited company registered in England and Wales (“Artilium”). Following the Acquisition, Artilium will operate as a wholly-owned subsidiary of the Company. Artilium is a software development company active in the enterprise communications and core telecommunications markets delivering software solutions which layer over disparate fixed, mobile and IP networks to enable the deployment of converged communication services and applications. Proposed Acquisition of iPass, Inc. On November 12, 2018, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with iPass, Inc., a Delaware corporation (“iPass”) and TBR, Inc., a Delaware corporation and wholly-owned subsidiary of the Company (the “Merger Sub”). Upon the terms and subject to the conditions of the Merger Agreement, Merger Sub will commence a tender offer (the “Offer”) for any and all outstanding shares of common stock of iPass (the “iPass Common Stock”) for 1.17 shares of common stock of the Company per share of iPass Common Stock (the “Exchange Ratio”) for an aggregate of approximately 9,861,410 shares of the Company’s common stock (the “Offer Price”), without interest and subject to any required withholding for taxes, and Merger Sub will subsequently merge with and into iPass (the “Merger”). The Merger Agreement contemplates that, subject to iPass’ stockholders tendering and not withdrawing a majority of the outstanding shares of iPass stock in the exchange offer, the Merger will be effected pursuant to Section 251(h) of the Delaware General Corporation Law, and iPass, as the surviving corporation, will become a wholly-owned subsidiary of the Company without any additional stockholder approval, and each issued and outstanding share of iPass Common Stock will be converted into the right to receive the Offer Price. No fractional shares of the Company will be issued to iPass stockholders; any fractional shares will be cancelled, and the balance paid to such stockholders in cash. The Company intends to fund the balance required for any fractional shares with cash on hand. The Company, Merger Sub and iPass have made customary representations and warranties in the Merger Agreement and agreed to certain customary covenants, including covenants regarding the operation of the business of iPass, and to a lesser extent the Company, prior to the closing. The foregoing description of the Merger Agreement and the transactions contemplated thereby does not purport to be complete and is subject to, and qualified in its entirety by, the full text of the Merger Agreement, which, including all schedules, exhibits, attachments and annexes thereto, is attached as Exhibit 2.1 to the Company’s Current Report on Form 8-K filed with the SEC as of November 13, 2018, and is incorporated herein by reference.

Description of Business, Basis

Description of Business, Basis of Presentation and Use of Estimates	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 2. Description of Business, Basis of Presentation and Use of Estimates Business overview Pareteum has developed a Communications Cloud Services Platform, providing (i) Mobility, (ii) Messaging and (iii) Security services and applications, with a Single-Sign-On, API and software development suite. The Pareteum platform hosts integrated IT/Back Office and Core Network functionality for mobile network operators, and for enterprises implement and leverage mobile communications solutions on a fully outsourced SaaS, PaaS and/or IaaS basis: made available either as an on-premise solution or as a fully hosted service in the Cloud depending on the needs of our customers. Pareteum also delivers an Operational Support System (“OSS”) for channel partners, with Application Program Interfaces (“APIs”) for integration with third party systems, workflows for complex application orchestration, customer support with branded portals and plug-ins for a multitude of other applications. These features facilitate and improve the ability of our channel partners to provide support and to drive sales. As of October 1, 2018, the Company now includes Artilium plc, which operates as a wholly-owned subsidiary of the Company. Artilium is a software development company active in the enterprise communications and core telecommunications markets delivering software solutions which layer over disparate fixed, mobile and IP networks to enable the deployment of converged communication services and applications. Basis of Presentation of Interim Periods The interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States, or GAAP, for interim financial information and with the instructions to Securities and Exchange Commission, or SEC, Form 10-Q and Article 10 of SEC Regulation S-X. They do not include all the information and footnotes required by GAAP for complete financial statements. Therefore, these financial statements should be read in conjunction with our audited consolidated financial statements and notes thereto for the year ended December 31, 2017, included in our 2017 Annual Report on Form 10-K filed with the SEC on March 30, 2018, referred to as our 2017 Annual Report. The interim condensed consolidated financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly our results of operations and financial position for the interim periods. The results of operations for the three and nine months ended September 30, 2018 are not necessarily indicative of the results to be expected for future quarters or the full year. For a complete summary of our significant accounting policies, please refer to Note 1, “Business and Summary of Significant Accounting Policies,” of our 2017 Annual Report. There have been no material changes to our significant accounting policies during the nine months ended September 30, 2018. Use of Estimates The preparation of the accompanying consolidated financial statements conforms with accounting principles generally accepted in the U.S. and requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Significant areas of estimates include revenue recognition, intangible assets, bad debt allowance, valuation of financial instruments, useful lives of long lived assets and share-based compensation. Actual results may differ from these estimates under different assumptions or conditions. Reclassification Certain reclassifications have been made to the Company’s consolidated financial statements for the prior years to conform to the current year presentation. Such reclassifications had no impact on net (loss) or net cash flows. Recently Issued Accounting Standards In May 2014, the FASB issued Accounting Standards Update No. 2014-09 (Topic 606) "Revenue from Contracts with Customers." Topic 606 supersedes the revenue recognition requirements in Topic 605 “Revenue Recognition” (Topic 605), and requires entities to recognize revenue when control of the promised goods or services is transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. We adopted Topic 606 as of January 1, 2018 using the modified retrospective transition method. See Note 9 for further details.

Supplemental Financial Informat

Supplemental Financial Information	9 Months Ended
	Sep. 30, 2018
Supplemental Financial Information [Abstract]
Additional Financial Information Disclosure [Text Block]	Note 3. Supplemental Financial Information The following tables present details of our condensed consolidated financial statements: Prepaid Expenses and Other Current Assets September 30, December 31, 2018 2017 Prepaid Expenses - Other $ 556,595 $ 576,277 VAT 386,629 324,092 $ 943,224 $ 900,369 Property and Equipment September 30, December 31, 2018 2017 Furniture and fixtures $ 139,857 $ 139,857 Computer, communications and network equipment 17,108,945 17,020,421 Software 4,101,293 2,899,794 Automobiles 10,744 10,744 Software development 1,232,108 398,654 Accumulated depreciation and amortization (18,648,288 ) (15,755,760 ) $ 3,944,659 $ 4,713,710 Accrued Expenses and Other Payables September 30, December 31, 2018 2017 Accrued selling, general and administrative expenses $ 2,092,784 $ 3,463,800 Accrued cost of service 318,477 413,942 Accrued taxes (including VAT) 1,354,286 877,366 Accrued interest payable 57,638 96,801 Other accrued expenses 68,269 398,221 $ 3,891,454 $ 5,250,130 Outstanding September 30, 2018 Closing(s) during 2018 Regular Amortizations (during 2018) Conversions (during 2018) including accelerated amortization December 31, 2017 9% Unsecured Convertible Note (Private Offering Q4- 2015 – Q1-2016 $ (90,308 ) $ - $ (42,683 ) $ 56,350 $ (103,975 ) 9% Saffelberg Note (Unsecured Convertible) - - (42,149 ) 622,022 (579,873 ) $ (90,308 ) $ - $ (84,832 ) $ 678,372 $ (683,848 ) On June 29, 2018, the Company amended the Saffelberg Investments N.V. (“Saffelberg”) convertible note dated August 18, 2016 with principal of $723,900 and amended the August 18, 2016 Warrant. These amendments removed the elements that generated the derivative liabilities and related expense from the convertible note and warrant. On June 29, 2018, the Company entered into an agreement with Saffelberg agreeing to (i) pay the balance and interest of the September 7, 2017 repayment agreement, (ii) convert at $2.37 per share on July 11, 2018 the August 18, 2016 $723,900 convertible note and accrued interest into 387,913 common shares, (iii) adjust the strike price of the 96,250 warrants to a fixed amount of $2.37 on June 29, 2018 and (iv) register converted 387,913 common shares, the 96,250 warrant and other shares held by Saffelberg in the next registration statement. Fair Market Value Warrants & Conversion Feature FMV as of September 30, 2018 Additional closings during 2018 Agreement Amendments/ Conversions/ FX effect Mark to market adjustment Ytd-2018 FMV as of December 31, 2017 9% Saffelberg Note (Unsecured Convertible) $ - $ - $ (1,706,484 ) $ 279,581 $ 1,426,903 FMV Conversion Feature $ - $ - $ (1,706,484 ) $ 279,581 $ 1,426,903 9% Convertible Note Warrants - Saffelberg $ - $ - $ (204,896 ) $ 34,152 $ 170,744 FMV Warrant Liabilities $ - $ - $ (204,896 ) $ 34,152 $ 170,744 Total $ - $ - $ (1,911,380 ) $ 313,733 $ 1,597,647 Outstanding Numbers of Warrants The outstanding number of warrants and activity for the nine months ended September 30, 2018 is listed in the schedule below. Number of underlying shares for Warrants & Conversion Features Outstanding September 30, 2018 Agreement Amendments / Interest effects Exercises / Conversions / Expirations Outstanding December 31, 2017 9% Convertible Note - Investors 39,321 584 (22,292 ) 61,029 9% Convertible Note - Saffelberg - (472,030 ) (387,913 ) 859,943 Outstanding Conversion Features 39,321 (471,446 ) (410,205 ) 920,972 13%+Eurodollar Senior Secured - - (2,400,000 ) 2,400,000 2017 Registered Public Offering 508,970 - (766,830 ) 1,275,800 Investor Management `Services 710,000 - - 710,000 9% Convertible Note Warrants 520,373 - - 520,373 2013 Convertible Notes 60,000 - (80,000 ) 140,000 Other 9% Convertible Note Warrants 96,520 - - 96,520 2017 Registered Public Offering Agent Warrants 23,334 - (150,833 ) 174,167 9% Convertible Note 7% Agent Warrants 66,230 - - 66,230 Oct-2017 Shelf take Down Agent Warrants 843 74,750 (73,907 ) - Nov-2017 Underwriter Agreement Investor Warrants - - (2,838,496 ) 2,838,496 Nov-2017 Underwriter Agreement Agent Warrants 910,587 - (724,331 ) 1,634,918 Dec-2017 SPA Investor Warrants 533,733 - (6,617,413 ) 7,151,146 Dec-2017 SPA Agent warrants - - (357,557 ) 357,557 May-2018 Public Offering Agent Warrants 122,000 122,000 - - Preferred Share Conversion Warrants 731,798 - - 731,798 Preferred Share issuance 8% Agent Warrants 38,827 - - 38,827 Outstanding Warrants 4,323,215 196,750 (14,009,367 ) 18,135,832 Total 4,362,536 (274,696 ) (14,419,572 ) 19,056,804

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	Note 4. Fair Value Measurements In accordance with Accounting Standards Update 820, Fair Value Measurement (“ASC 820”), the Company defines fair value as the price that would be received from selling an asset or paid to transfer a liability (i.e., the exit price) in an orderly transaction between market participants at the measurement date. ASC 820 establishes a fair value hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are those that market participants would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs reflect the Company’s assumptions about the inputs that market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The fair value hierarchy is categorized into three levels based on the inputs as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. Level 2 – Pricing inputs are other than quoted prices in active markets, which are either directly or indirectly observable as of the reported date. The nature of these financial instruments includes cash instruments for which quoted prices are available but are traded less frequently, derivative instruments whose fair values have been derived using a model where inputs to the model are directly observable in the market and instruments that are fair valued using other financial instruments, the parameters of which can be directly observed. Level 3 – Instruments that have little to no pricing observability as of the reported date. These financial instruments are measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgment or estimation. The degree of judgment exercised by the Company in determining fair value is greatest for securities categorized in Level 3. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement falls in its entirety is determined by the lowest level input that is significant to the fair value measurement. The Company used the Monte Carlo valuation model to determine the value of the outstanding warrants and conversion feature from the “Offering”. Since the Monte Carlo valuation model requires special software and expertise to model the assumptions to be used, the Company hired a third party valuation expert.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2018
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Note 5. Stockholders’ Equity (A) Common Stock The Company is presently authorized to issue 500,000,000 shares common stock. The Company had 61,120,240 shares of common stock issued and outstanding as of September 30, 2018, an increase of 14,503,147 shares from December 31, 2017, due to warrant exercises (10,428,047), equity fund raises (2,453,400), non-cash compensation for board and management (918,988), conversion of notes (387,913), consultants (194,803) and settlement of debt (119,996). (B) Warrants Throughout the years, the Company has issued warrants with varying terms and conditions related to multiple financing rounds, acquisitions and other transactions. The number of warrants outstanding at September 30, 2018 (unaudited) and December 31, 2017 have been recorded and classified as equity is 4,362,536 and 19,056,804 respectively. The Company successfully renegotiated the terms of the related ‘liability warrants’ and such amended terms resulted in the elimination of the derivative conditions. The Weighted Average Exercise Price for the currently outstanding warrants in the table below is $ 2.26 . The table below summarizes the warrants outstanding as of September 30, 2018 and as of December 31, 2017: Outstanding Warrants Exercise/ Conversion price(s) (range) Expiring September 30, 2018 December 31, 2017 Equity Warrants - Fundraising $1.05 - $5.375 2018 - 2023 4,323,215 18,039,312 Liability Warrants - Fundraising $3.75 2021 - 96,520 4,323,215 18,135,832

Amended and Restated 2008 Long

Amended and Restated 2008 Long Term Incentive Compensation Plan and 2017 Long-Term Incentive Compensation Plan	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Compensation and Employee Benefit Plans [Text Block]	Note 6. Amended and Restated 2008 Long Term Incentive Compensation Plan and 2017 Long-Term Incentive Compensation Plan Amended and Restated 2008 Long-Term Incentive Compensation Plan (“2008 Plan”) Total Authorized under the plan 2,240,000 Shares issued in prior years 1,074,824 Outstanding options 251,266 Available for grant at September 30, 2018 (Registered and Unregistered) 913,910 During the 2018, no shares were issued or options granted under the 2008 Plan. Stock option activity is set forth below for the 2008 Plan: Options: Number of Options Weighted Average Exercise Price Outstanding as of December 31, 2017 1,128,384 $ 9.40 Cancelled January 1, 2018 (786,697 ) $ 6.33 Forfeitures (Pre-vesting) (175 ) $ 3.07 Expirations (Post-vesting) (90,246 ) $ 25.60 Outstanding as of September 30, 2018 251,266 $ 13.18 At September 30, 2018, due to all unvested options being canceled as part of reorganization, the unrecognized expense portion of stock-based awards granted to employees under the 2008 Plan was $0, compared to $224,853 for the same period in 2017. 2017 Long-Term Incentive Compensation Plan (“2017 Plan”) Total Authorized under the plan (Shareholders) 6,500,000 Total Registered under the plan (S-8 dated September 14, 2017 and April 13, 2018) 6,500,000 Shares issued under the plan 2,405,413 Reserved for Time-conditioned share awards 787,504 Reserved for outstanding Options 3,294,890 Available for grant at September 30, 2018 (Registered & Unregistered) 12,193 During the nine months ended September 30, 2018 , 853,318 shares were issued and 1,515,000 Stock option activity is set forth below for the 2017 Plan: Options: Number of Options Weighted Average Exercise Price Outstanding as of December 31, 2017 1,899,800 $ 1.00 Granted in 2018 1,515,000 $ 2.49 Forfeitures (Pre-vesting) (117,577 ) $ 1.10 Expirations (Post-vesting) (2,333 ) $ NA Outstanding as of September 30, 2018 3,294,890 $ 1.68 At September 30, 2018 and 2017, the unrecognized expense portion of stock-based awards granted to employees under the 2017 Plan was $2,347,236 and $673,921, respectively, which will be recognized over a three year vesting period. Under the provisions of ASC 718, expensing takes place proportionally to the vesting associated with each stock-award, adjusted for cancellations, forfeitures and returns. If there are any modifications or cancellations of the underlying unvested awards, we may be required to accelerate, increase or cancel any remaining unearned stock-based compensation expense.

Income taxes

Income taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 7. Income Taxes Income Taxes The following table presents details of the net provision for income taxes: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Net Provision for income taxes $ 19,583 $ 147,640 $ 38,007 $ 81,144 As a result of our cumulative tax losses in the U.S. and certain foreign jurisdictions, and the full utilization of our loss carryback opportunities, we have concluded that a full valuation allowance should be recorded in such jurisdictions. In certain other foreign jurisdictions where we do not have cumulative losses, we had net deferred tax liabilities based upon an expected annual tax rate.

Significant Customer and Geogra

Significant Customer and Geographical Information	9 Months Ended
	Sep. 30, 2018
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	Note 8. Significant Customer and Geographical Information Sales to our significant customers, as a percentage of net revenue were as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Two largest customers 65.5 % 96.9 % 64.9 % 96.1 % The geographical distribution of our revenue, as a percentage of revenue, was as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Europe 71.3 % 95.5 % 82.8 % 94.2 % All other (non-European) countries 28.7 % 4.5 % 17.2 % 5.8 % 100 % 100 % 100 % 100 %

Revenues

Revenues	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	Note 9. Adoption of ASC Topic 606, "Revenue from Contracts with Customers" On January 1, 2018, we adopted Topic 606 using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under Topic 605. We recorded a net increase to opening retained earnings of $107,520 as of January 1, 2018 due to the cumulative impact of adopting Topic 606, with the impact primarily related to our installation revenues that were previously deferred for which the performance obligation was determined to be complete as of the date of adoption. The impact to revenues to be recognized for the nine months ended September 30, 2018 was a decrease of $107,520 as a result of applying Topic 606, relating to the aforementioned installation revenues and an increase to the accumulated deficit. Revenue Recognition Our revenues represent amounts earned for our mobile and security solutions. Our solutions take many forms but our revenue generally consists of fixed and/or variable charges for services delivered monthly under a combined services and SaaS model. We also offer discrete (one-time) services for implementation and for development of specific functionality to properly service our customers. The following table presents our revenues disaggregated by revenue source: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 (1) 2018 2017 (1) Monthly Service $ 7,357,365 $ 3,218,191 $ 15,130,195 $ 8,859,811 Installation and Software Development 650,369 280,497 2,993,289 672,996 Total revenues $ 8,007,734 $ 3,498,688 $ 18,123,484 $ 9,532,807 (1) As noted above, prior period amounts have not been adjusted under the modified retrospective method. Monthly services revenues are recognized at a point in time and amounted to $7,357,365 for the three-month period ended September 30, 2018. Installation and software development revenues are recognized over time and amounted to $650,369 for the three-month period ended September 30, 2018. Monthly services revenues are recognized at a point in time and amounted to $15,130,195 for the nine-month period ended September 30, 2018. Installation and software development revenues are recognized over time and amounted to $2,993,289 for the nine-month period ended September 30, 2018. The following table presents our revenues disaggregated by geography, based on the billing addresses of our customers Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 (1) 2018 2017 (1) Europe $ 5,709,346 $ 3,342,378 $ 14,999,260 $ 8,978,815 Other geographic areas 2,298,388 156,310 3,124,224 553,992 Total revenues $ 8,007,734 $ 3,498,688 $ 18,123,484 $ 9,532,807 (1) As noted above, prior period amounts have not been adjusted under the modified retrospective method. Monthly Service Revenues The Company’s performance obligations in a monthly Software as a Service (SaaS) and service offerings are simultaneously received and consumed by the customer and therefore, are recognized over time. For recognition purposes, we do not unbundle such services into separate performance obligations. The Company typically bills its customer at the end of each month, with payment to be received shortly thereafter. The fees charged may include a combination of fixed and variable charges with the variable charges tied to the number of subscribers or some other measure of volume. Although the consideration may be variable, the volumes are estimable at the time of billing, with “true-up” adjustments occurring in the subsequent month. As such adjustments have not historically been material, no amounts of variable consideration are subject to constraint. Installation and Software Development Revenues The Company’s other revenues consist generally of installation and development projects. Installation represents the activities necessary for a customer to obtain access and connectivity to the Company’s monthly SaaS and service offerings. While installation may require separate phases, it represents one promise within the context of the contract. Development consists of programming and other services to add new, additional or customized functionality to a customer’s existing service offerings. Each development activity is typically its own performance obligation. Revenue is recognized over time if the installation and development activities create an asset that has no alternative use for which the Company is entitled to receive payment for performance completed to date. If not, then revenue is not recognized until the applicable performance obligation is satisfied. Arrangements with Multiple Performance Obligations The Company’s contracts with customers may include multiple performance obligations. For such arrangements, the Company allocates revenue to each performance obligation based on its relative standalone selling price. The Company generally determines standalone selling prices based on the prices charged to customers. Net Billings in Excess of Revenues The Company records net billings in excess of revenues when payments are made in advance of our performance, including amounts which are refundable. Net billings in excess of revenues was $122,906 as of September 30, 2018, a decrease of $120,080 for the nine months ended September 30, 2018, as compared to $242,986 for December 31, 2017. Payment terms vary by the type and location of our customer and the products or services offered. The term between invoicing and when payment is due is not significant. For certain products or services and customer types, payment is required before the products or services are delivered to the customer. Contract Assets Given the nature of the Company’s services and contracts, it has no contract assets.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note 10. Subsequent Events 2018 Pareteum Corporation Long-Term Incentive Compensation Plan On October 10, 2018, the Company filed a registration statement on Form S-8 to register the 8,000,000 shares of common stock, including 2,040,000 shares of common stock that were registered for resale. Subsequent Equity Issuances On October 25, 2018, the company issued an aggregate of 1,308,914 shares of common stock, par value $0.00001 per share, of the Company to several key persons. The issued shares are pursuant to the Company’s 2018 Long Term Incentive Compensation Plan (the “2018 Plan”), the Company’s 2017 Long Term Incentive Compensation Plan (the “2017 Plan”) and the Company’s 2008 Long Term Incentive Compensation Plan (the “2008 Plan”). An aggregate of 269,164 shares were issued to Victor Bozzo, Alexander Korff, Yves Van Sante and Luis Jimenez-Tunon; and 1,000,000 shares were issued to Robert H. Turner, pursuant to the Registration Statement on Form S-8 as filed with the Securities and Exchange Commission for the 2018 Plan, the 2017 Plan and the 2008 Plan. Additionally, 39,750 shares were issued to Martin Zuubier as pursuant to the Registration Statement on Form S-8 as filed with the Securities and Exchange Commission for the 2018 Plan, the 2017 Plan and the 2008 Plan. Acquisition of Artilium plc On October 1, 2018 the Company completed its previously announced acquisition (the “Acquisition”) of all of the outstanding shares of Artilium plc, a public limited company registered in England and Wales (“Artilium”). The Acquisition was effected by means of a court-sanctioned scheme of arrangement between Artilium and shareholders of Artilium under Part 26 of the UK Companies Act 2006, as amended, as further described below. In connection with the Acquisition, the Company issued an aggregate of 37,511,447 shares of the Company’s common stock. Artilium held 3,200,332 shares of the Company’s common stock, which were cancelled as of the time of completion of the Acquisition. Rule 2.7 Announcement As previously disclosed, on June 7, 2018, the Company issued an announcement (the “Rule 2.7 Announcement”) pursuant to Rule 2.7 of the United Kingdom City Code on Takeovers and Mergers (the “Takeover Code”) disclosing the terms of a recommended offer (the “Offer”) by the Company to acquire the entire issued and to be issued shares of Artilium in a cash and stock transaction. In connection with the Acquisition, the Company and Artilium also entered into a Co-operation Agreement, dated June 7, 2018 (the “Co-operation Agreement”) and, the Company entered into a management agreement, as described below. Pursuant to the Offer under the Rule 2.7 Announcement, Artilium shareholders are entitled to receive, for each Artilium ordinary share held by such shareholders, 0.1016 new shares of the Company’s common stock and 1.9 pence in cash. The Acquisition was effected by means of a court-sanctioned scheme of arrangement between Artilium and Artilium shareholders under Part 26 of the UK Companies Act 2006, as amended (the “Scheme”). As of September 28, 2018, the most recent practicable trading day prior to the date of this Report, each Artilium ordinary share would be valued at 25.29 pence, based on the Company’s closing share price of $3.00 as of that date and exchange rate of $1.3031:£1 as of that date, representing an aggregate equity value for Artilium of approximately £100.9 million, or approximately $131.5 million. Management Services Agreement As previously disclosed, in connection with the Offer, the Company and Bart Weijermars (acting through Grootzande Management BV) entered into a Management Services Agreement, dated May 8, 2018 and as amended June 7, 2018 (the “Management Services Agreement”), setting out the terms on which Bart Weijermars will be engaged as Chief Executive Officer of Pareteum Europe BV, a wholly owned subsidiary of the Company, effective upon completion of the Acquisition, and the Company issued 537,271 shares of common stock to Grootzande Management BV at the closing. Issuance of Unregistered Shares of Common Stock As described above, the Company issued an aggregate of 37,511,447 shares of the Company’s common stock in connection with the Acquisition, consisting of: (i) 33,403,733 shares issued to Artilium shareholders pursuant to the Offer in reliance on the exemption from registration provided by Section 3(a)(10) of the Securities Act of 1933, as amended (the “Securities Act”); and (ii) 4,107,714 shares issued in reliance on the exemption from registration provided by Section 4(a)(2) of the Securities Act, of which 537,271 shares were issued to Grootzande Management BV in connection with the Management Services Agreement (as described above), and 3,570,443 shares issued in private placement transactions pursuant to the Rule 15 Offer Letters (as described below). Rule 15 of the Takeover Code (“Rule 15”) requires that, when an offer is made for voting equity share capital or for other transferable securities carrying voting rights and the offeree company has any outstanding securities which are convertible into, or which comprise options or other rights to subscribe for, securities to which the voting equity offer relates (the “Rule 15 Securities”), the offeror must make an appropriate offer or proposal to the holders of those Rule 15 Securities. In accordance with the requirements of Rule 15, Artilium and the Company entered into three separate offer letters (the “Rule 15 Offer Letters”), by and between Artilium and the Company, and each of Mr. Rupert Hutton, Mr. Andreas Felke and Grootzande Management BV (on behalf of Bart Weijermars) (collectively, the “Rule 15 Offerees”). Pursuant to the Rule 15 Offer Letters, each of the Rule 15 Offerees received the option to accept the “Pareteum Proposal” wherein each of the Rule 15 Offerees’ option holdings in Artilium would be cancelled and in exchange the Company would issue a certain number of the Company’s shares to each of the Rule 15 Offerees, or each of the Rule 15 Offerees could reject the Pareteum Proposal and exercise their respective options to the extent vested in their Artilium shares. Each of the Rule 15 Offerees accepted the terms of the Pareteum Proposal. Employment Agreement with Denis McCarthy Effective October 1, 2018, the Company entered into an employment agreement with Denis McCarthy, appointing him to serve as President of the Company. Mr. McCarthy commenced employment with the Company as of January 1, 2018 in the capacity of SVP of Corporate Development. The agreement serves to expand Mr. McCarthy’s responsibilities within the Company during his term of continued employment. The agreement entered into by and between the Company and Mr. McCarthy provides for the following: - annual salary of $225,000 per year; - annual bonus of up to 100% of base salary subject to the achievement of business plan targets; - other customary allowances, bonuses, reimbursements and vacation pay. The agreement is an “at will” agreement, which also provides that if Mr. McCarthy’s employment with the Company is terminated by the Company, then, subject to a mutual release, the Company will pay Mr. McCarthy’s base salary for an additional 12 months after termination in accordance with customary payroll practices. Mr. McCarthy is also subject to customary confidentiality requirements during and after the term of his employment. Listing of the Common Stock on Nasdaq On October 11, 2018, the Company, acting pursuant to authorization from its Board of Directors, determined to voluntarily withdraw the principal listing of the Company’s common stock from the New York Stock Exchange (“NYSE”) and transfer the listing to The Nasdaq Stock Market LLC (“Nasdaq”). Listing and trading of the common stock on the NYSE ended at market close on October 22, 2018, and trading commenced on Nasdaq at market open on October 23, 2018 under the stock symbol “TEUM.” Proposed Acquisition of iPass, Inc. On November 12, 2018, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with iPass, Inc., a Delaware corporation (“iPass”) and TBR, Inc., a Delaware corporation and wholly-owned subsidiary of the Company (the “Merger Sub”). Upon the terms and subject to the conditions of the Merger Agreement, Merger Sub will commence a tender offer (the “Offer”) for any and all outstanding shares of common stock of iPass (the “iPass Common Stock”) for 1.17 shares of common stock of the Company per share of iPass Common Stock (the “Exchange Ratio”) for an aggregate of approximately 9,861,410 shares of the Company’s common stock (the “Offer Price”), without interest and subject to any required withholding for taxes, and Merger Sub will subsequently merge with and into iPass (the “Merger”). The Merger Agreement contemplates that, subject to iPass’ stockholders tendering and not withdrawing a majority of the outstanding shares of iPass stock in the exchange offer, the Merger will be effected pursuant to Section 251(h) of the Delaware General Corporation Law, and iPass, as the surviving corporation, will become a wholly-owned subsidiary of the Company without any additional stockholder approval, and each issued and outstanding share of iPass Common Stock will be converted into the right to receive the Offer Price. No fractional shares of the Company will be issued to iPass stockholders; any fractional shares will be cancelled, and the balance paid to such stockholders in cash. The Company intends to fund the balance required for any fractional shares with cash on hand. The Company, Merger Sub and iPass have made customary representations and warranties in the Merger Agreement and agreed to certain customary covenants, including covenants regarding the operation of the business of iPass, and to a lesser extent the Company, prior to the closing. The foregoing description of the Merger Agreement and the transactions contemplated thereby does not purport to be complete and is subject to, and qualified in its entirety by, the full text of the Merger Agreement, which, including all schedules, exhibits, attachments and annexes thereto, is attached as Exhibit 2.1 to the Company’s Current Report on Form 8-K filed with the SEC as of November 13, 2018, and is incorporated herein by reference.

Description of Business, Basi_2

Description of Business, Basis of Presentation and Use of Estimates (Policies)	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business, Policy [Policy Text Block]	Business overview Pareteum has developed a Communications Cloud Services Platform, providing (i) Mobility, (ii) Messaging and (iii) Security services and applications, with a Single-Sign-On, API and software development suite. The Pareteum platform hosts integrated IT/Back Office and Core Network functionality for mobile network operators, and for enterprises implement and leverage mobile communications solutions on a fully outsourced SaaS, PaaS and/or IaaS basis: made available either as an on-premise solution or as a fully hosted service in the Cloud depending on the needs of our customers. Pareteum also delivers an Operational Support System (“OSS”) for channel partners, with Application Program Interfaces (“APIs”) for integration with third party systems, workflows for complex application orchestration, customer support with branded portals and plug-ins for a multitude of other applications. These features facilitate and improve the ability of our channel partners to provide support and to drive sales. As of October 1, 2018, the Company now includes Artilium plc, which operates as a wholly-owned subsidiary of the Company. Artilium is a software development company active in the enterprise communications and core telecommunications markets delivering software solutions which layer over disparate fixed, mobile and IP networks to enable the deployment of converged communication services and applications.
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation of Interim Periods The interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States, or GAAP, for interim financial information and with the instructions to Securities and Exchange Commission, or SEC, Form 10-Q and Article 10 of SEC Regulation S-X. They do not include all the information and footnotes required by GAAP for complete financial statements. Therefore, these financial statements should be read in conjunction with our audited consolidated financial statements and notes thereto for the year ended December 31, 2017, included in our 2017 Annual Report on Form 10-K filed with the SEC on March 30, 2018, referred to as our 2017 Annual Report. The interim condensed consolidated financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly our results of operations and financial position for the interim periods. The results of operations for the three and nine months ended September 30, 2018 are not necessarily indicative of the results to be expected for future quarters or the full year. For a complete summary of our significant accounting policies, please refer to Note 1, “Business and Summary of Significant Accounting Policies,” of our 2017 Annual Report. There have been no material changes to our significant accounting policies during the nine months ended September 30, 2018.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the accompanying consolidated financial statements conforms with accounting principles generally accepted in the U.S. and requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Significant areas of estimates include revenue recognition, intangible assets, bad debt allowance, valuation of financial instruments, useful lives of long lived assets and share-based compensation. Actual results may differ from these estimates under different assumptions or conditions.
Reclassification, Policy [Policy Text Block]	Reclassification Certain reclassifications have been made to the Company’s consolidated financial statements for the prior years to conform to the current year presentation. Such reclassifications had no impact on net (loss) or net cash flows.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Standards In May 2014, the FASB issued Accounting Standards Update No. 2014-09 (Topic 606) "Revenue from Contracts with Customers." Topic 606 supersedes the revenue recognition requirements in Topic 605 “Revenue Recognition” (Topic 605), and requires entities to recognize revenue when control of the promised goods or services is transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. We adopted Topic 606 as of January 1, 2018 using the modified retrospective transition method. See Note 9 for further details.

Supplemental Financial Inform_2

Supplemental Financial Information (Tables)	9 Months Ended
	Sep. 30, 2018
Supplemental Financial Information [Abstract]
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	The following tables present details of our condensed consolidated financial statements: Prepaid Expenses and Other Current Assets September 30, December 31, 2018 2017 Prepaid Expenses - Other $ 556,595 $ 576,277 VAT 386,629 324,092 $ 943,224 $ 900,369
Property, Plant and Equipment [Table Text Block]	Property and Equipment September 30, December 31, 2018 2017 Furniture and fixtures $ 139,857 $ 139,857 Computer, communications and network equipment 17,108,945 17,020,421 Software 4,101,293 2,899,794 Automobiles 10,744 10,744 Software development 1,232,108 398,654 Accumulated depreciation and amortization (18,648,288 ) (15,755,760 ) $ 3,944,659 $ 4,713,710 Accrued Expenses and Other Payables September 30, December 31, 2018 2017 Accrued selling, general and administrative expenses $ 2,092,784 $ 3,463,800 Accrued cost of service 318,477 413,942 Accrued taxes (including VAT) 1,354,286 877,366 Accrued interest payable 57,638 96,801 Other accrued expenses 68,269 398,221 $ 3,891,454 $ 5,250,130
Convertible Debt [Table Text Block]	Outstanding September 30, 2018 Closing(s) during 2018 Regular Amortizations (during 2018) Conversions (during 2018) including accelerated amortization December 31, 2017 9% Unsecured Convertible Note (Private Offering Q4- 2015 – Q1-2016 $ (90,308 ) $ - $ (42,683 ) $ 56,350 $ (103,975 ) 9% Saffelberg Note (Unsecured Convertible) - - (42,149 ) 622,022 (579,873 ) $ (90,308 ) $ - $ (84,832 ) $ 678,372 $ (683,848 )
Schedule of Warrant And Conversion Feature Liabilities [Table Text Block]	Fair Market Value Warrants & Conversion Feature FMV as of September 30, 2018 Additional closings during 2018 Agreement Amendments/ Conversions/ FX effect Mark to market adjustment Ytd-2018 FMV as of December 31, 2017 9% Saffelberg Note (Unsecured Convertible) $ - $ - $ (1,706,484 ) $ 279,581 $ 1,426,903 FMV Conversion Feature $ - $ - $ (1,706,484 ) $ 279,581 $ 1,426,903 9% Convertible Note Warrants - Saffelberg $ - $ - $ (204,896 ) $ 34,152 $ 170,744 FMV Warrant Liabilities $ - $ - $ (204,896 ) $ 34,152 $ 170,744 Total $ - $ - $ (1,911,380 ) $ 313,733 $ 1,597,647
Summary of Warrants and Debt Conversion Feature [Table Text Block]	The outstanding number of warrants and activity for the nine months ended September 30, 2018 is listed in the schedule below. Number of underlying shares for Warrants & Conversion Features Outstanding September 30, 2018 Agreement Amendments / Interest effects Exercises / Conversions / Expirations Outstanding December 31, 2017 9% Convertible Note - Investors 39,321 584 (22,292 ) 61,029 9% Convertible Note - Saffelberg - (472,030 ) (387,913 ) 859,943 Outstanding Conversion Features 39,321 (471,446 ) (410,205 ) 920,972 13%+Eurodollar Senior Secured - - (2,400,000 ) 2,400,000 2017 Registered Public Offering 508,970 - (766,830 ) 1,275,800 Investor Management `Services 710,000 - - 710,000 9% Convertible Note Warrants 520,373 - - 520,373 2013 Convertible Notes 60,000 - (80,000 ) 140,000 Other 9% Convertible Note Warrants 96,520 - - 96,520 2017 Registered Public Offering Agent Warrants 23,334 - (150,833 ) 174,167 9% Convertible Note 7% Agent Warrants 66,230 - - 66,230 Oct-2017 Shelf take Down Agent Warrants 843 74,750 (73,907 ) - Nov-2017 Underwriter Agreement Investor Warrants - - (2,838,496 ) 2,838,496 Nov-2017 Underwriter Agreement Agent Warrants 910,587 - (724,331 ) 1,634,918 Dec-2017 SPA Investor Warrants 533,733 - (6,617,413 ) 7,151,146 Dec-2017 SPA Agent warrants - - (357,557 ) 357,557 May-2018 Public Offering Agent Warrants 122,000 122,000 - - Preferred Share Conversion Warrants 731,798 - - 731,798 Preferred Share issuance 8% Agent Warrants 38,827 - - 38,827 Outstanding Warrants 4,323,215 196,750 (14,009,367 ) 18,135,832 Total 4,362,536 (274,696 ) (14,419,572 ) 19,056,804

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2018
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	The table below summarizes the warrants outstanding as of September 30, 2018 and as of December 31, 2017: Outstanding Warrants Exercise/ Conversion price(s) (range) Expiring September 30, 2018 December 31, 2017 Equity Warrants - Fundraising $1.05 - $5.375 2018 - 2023 4,323,215 18,039,312 Liability Warrants - Fundraising $3.75 2021 - 96,520 4,323,215 18,135,832

Amended and Restated 2008 Lon_2

Amended and Restated 2008 Long Term Incentive Compensation Plan and 2017 Long-Term Incentive Compensation Plan (Tables)	9 Months Ended
	Sep. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Reconciliation Of Registered And Available Shares And Or Options [Table Text Block]	Amended and Restated 2008 Long-Term Incentive Compensation Plan (“2008 Plan”) Total Authorized under the plan 2,240,000 Shares issued in prior years 1,074,824 Outstanding options 251,266 Available for grant at September 30, 2018 (Registered and Unregistered) 913,910
Share-based Compensation, Stock Options, Activity [Table Text Block]	Stock option activity is set forth below for the 2008 Plan: Options: Number of Options Weighted Average Exercise Price Outstanding as of December 31, 2017 1,128,384 $ 9.40 Cancelled January 1, 2018 (786,697 ) $ 6.33 Forfeitures (Pre-vesting) (175 ) $ 3.07 Expirations (Post-vesting) (90,246 ) $ 25.60 Outstanding as of September 30, 2018 251,266 $ 13.18
Long Term Incentives Compensation Plan 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Reconciliation Of Registered And Available Shares And Or Options [Table Text Block]	2017 Long-Term Incentive Compensation Plan (“2017 Plan”) Total Authorized under the plan (Shareholders) 6,500,000 Total Registered under the plan (S-8 dated September 14, 2017 and April 13, 2018) 6,500,000 Shares issued under the plan 2,405,413 Reserved for Time-conditioned share awards 787,504 Reserved for outstanding Options 3,294,890 Available for grant at September 30, 2018 (Registered & Unregistered) 12,193
Share-based Compensation, Stock Options, Activity [Table Text Block]	Stock option activity is set forth below for the 2017 Plan: Options: Number of Options Weighted Average Exercise Price Outstanding as of December 31, 2017 1,899,800 $ 1.00 Granted in 2018 1,515,000 $ 2.49 Forfeitures (Pre-vesting) (117,577 ) $ 1.10 Expirations (Post-vesting) (2,333 ) $ NA Outstanding as of September 30, 2018 3,294,890 $ 1.68

Income taxes (Tables)

Income taxes (Tables)	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	The following table presents details of the net provision for income taxes: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Net Provision for income taxes $ 19,583 $ 147,640 $ 38,007 $ 81,144

Significant Customer and Geog_2

Significant Customer and Geographical Information (Tables)	9 Months Ended
	Sep. 30, 2018
Risks and Uncertainties [Abstract]
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	Sales to our significant customers, as a percentage of net revenue were as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Two largest customers 65.5 % 96.9 % 64.9 % 96.1 % The geographical distribution of our revenue, as a percentage of revenue, was as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Europe 71.3 % 95.5 % 82.8 % 94.2 % All other (non-European) countries 28.7 % 4.5 % 17.2 % 5.8 % 100 % 100 % 100 % 100 %

Revenues (Tables)

Revenues (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue [Table Text Block]	The following table presents our revenues disaggregated by revenue source: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 (1) 2018 2017 (1) Monthly Service $ 7,357,365 $ 3,218,191 $ 15,130,195 $ 8,859,811 Installation and Software Development 650,369 280,497 2,993,289 672,996 Total revenues $ 8,007,734 $ 3,498,688 $ 18,123,484 $ 9,532,807 (1) As noted above, prior period amounts have not been adjusted under the modified retrospective method.
Revenue from External Customers by Geographic Areas [Table Text Block]	The following table presents our revenues disaggregated by geography, based on the billing addresses of our customers Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 (1) 2018 2017 (1) Europe $ 5,709,346 $ 3,342,378 $ 14,999,260 $ 8,978,815 Other geographic areas 2,298,388 156,310 3,124,224 553,992 Total revenues $ 8,007,734 $ 3,498,688 $ 18,123,484 $ 9,532,807 (1) As noted above, prior period amounts have not been adjusted under the modified retrospective method.

Financial Condition (Details Te

Financial Condition (Details Textual) - USD ($)	Nov. 12, 2018	May 09, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Oct. 25, 2018	Jul. 31, 2018	Dec. 31, 2017
Financial Condition [Line Items]
Comprehensive Income (Loss), Net of Tax, Attributable to Parent			$ (7,041,986)	$ (2,307,166)	$ (7,494,362)	$ (4,953,757)
Retained Earnings (Accumulated Deficit)			$ (307,041,261)		(307,041,261)				$ (299,543,213)
Proceeds from Warrant Exercises					$ 5,683,354	$ 1,150,000
Class Of Warrant Or Right Number Of Warrants Exercised					13,929,364
Stock Issued During Period Warrants Exercised					10,428,047
Common Stock, Par or Stated Value Per Share		$ 0.00001	$ 0.00001		$ 0.00001			$ 0.00001	$ 0.00001
Shares Issued, Price Per Share		$ 2.50
Common Stock, Shares, Issued		2,440,000	61,120,240		61,120,240				46,617,093
Proceeds from Issuance of Common Stock		$ 6,100,000
Number of Stock Issuable Upon Exercise of Warrants								7,151,146
Subsequent Event [Member]
Financial Condition [Line Items]
Common Stock, Par or Stated Value Per Share							$ 0.00001
Subsequent Event [Member] | Ipass Inc [Member]
Financial Condition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	9,861,410
Business Acquisition Exchange Rate	$ 1.17

Supplemental Financial Inform_3

Supplemental Financial Information (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Supplemental Financial Information [Line Items]
Prepaid Expenses - Other	$ 556,595	$ 576,277
VAT	386,629	324,092
Prepaid Expense and Other Assets, Current	$ 943,224	$ 900,369

Supplemental Financial Inform_4

Supplemental Financial Information (Details 1) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Accumulated depreciation and amortization	$ (18,648,288)	$ (15,755,760)
Total property and equipment, net	3,944,659	4,713,710
Automobiles [Member] | Including Assets Held For Sale [Member]
Property, Plant and Equipment, Gross	10,744	10,744
Furniture and Fixtures [Member] | Including Assets Held For Sale [Member]
Property, Plant and Equipment, Gross	139,857	139,857
Technology Equipment [Member] | Including Assets Held For Sale [Member]
Property, Plant and Equipment, Gross	17,108,945	17,020,421
Software and Software Development Costs [Member] | Including Assets Held For Sale [Member]
Property, Plant and Equipment, Gross	4,101,293	2,899,794
Software Development [Member]
Property, Plant and Equipment, Gross	$ 1,232,108	$ 398,654

Supplemental Financial Inform_5

Supplemental Financial Information (Details 2) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Supplemental Financial Information [Line Items]
Accrued selling, general and administrative expenses	$ 2,092,784	$ 3,463,800
Accrued cost of service	318,477	413,942
Accrued taxes (including VAT)	1,354,286	877,366
Accrued interest payable	57,638	96,801
Other accrued expenses	68,269	398,221
Accrued Liabilities, Current	$ 3,891,454	$ 5,250,130

Supplemental Financial Inform_6

Supplemental Financial Information (Details 3) - USD ($)	9 Months Ended
	Sep. 30, 2018	Jun. 29, 2018	Dec. 31, 2017
Supplemental Financial Information [Line Items]
Convertible Note Principal Amount	$ (90,308)		$ (683,848)
Debt Discounts & Financing Costs, Total Amortizations	(84,832)
Debt Discounts & Financing Costs, accelerated amortization	678,372
9% Unsecured Convertible Note[Member]
Supplemental Financial Information [Line Items]
Convertible Note Principal Amount	(90,308)		(103,975)
Debt Discounts & Financing Costs, Total Amortizations	(42,683)
Debt Discounts & Financing Costs, accelerated amortization	56,350
9% Saffelberg Note [Member]
Supplemental Financial Information [Line Items]
Convertible Note Principal Amount	0	$ (723,900)	$ (579,873)
Debt Discounts & Financing Costs, Total Amortizations	(42,149)
Debt Discounts & Financing Costs, accelerated amortization	622,022
Additional Closings [Member]
Supplemental Financial Information [Line Items]
Convertible Note Principal Amount	0
Additional Closings [Member] | 9% Unsecured Convertible Note[Member]
Supplemental Financial Information [Line Items]
Convertible Note Principal Amount	0
Additional Closings [Member] | 9% Saffelberg Note [Member]
Supplemental Financial Information [Line Items]
Convertible Note Principal Amount	$ 0

Supplemental Financial Inform_7

Supplemental Financial Information (Details 4)	9 Months Ended
	Sep. 30, 2018USD ($)shares
Supplemental Financial Information [Line Items]
FMV as of December 31, 2017 | $	$ 1,597,647
Outstanding Balance at December 31, 2017 (in shares)	19,056,804
Additional closings during 2018 | $	$ 0
Agreement Amendments/Conversions/FX effect | $	(1,911,380)
Mark to market adjustment Ytd-2018 | $	$ 313,733
Agreement Amendments / Interest effects (in shares)	(274,696)
Exercises / Conversions / Expirations (in shares)	(14,419,572)
FMV as of September 30, 2018 | $	$ 0
Outstanding September 30, 2018 (in shares)	4,362,536
Fair Market Value Debt Conversion [Member]
Supplemental Financial Information [Line Items]
FMV as of December 31, 2017 | $	$ 1,426,903
Additional closings during 2018 | $	0
Agreement Amendments/Conversions/FX effect | $	(1,706,484)
Mark to market adjustment Ytd-2018 | $	279,581
FMV as of September 30, 2018 | $	$ 0
Outstanding Conversion Features [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	920,972
Agreement Amendments / Interest effects (in shares)	(471,446)
Exercises / Conversions / Expirations (in shares)	(410,205)
Outstanding September 30, 2018 (in shares)	39,321
Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	18,135,832
Agreement Amendments / Interest effects (in shares)	196,750
Exercises / Conversions / Expirations (in shares)	(14,009,367)
Outstanding September 30, 2018 (in shares)	4,323,215
9% Convertible Note - Investors [Member] | Outstanding Conversion Features [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	61,029
Agreement Amendments / Interest effects (in shares)	584
Exercises / Conversions / Expirations (in shares)	(22,292)
Outstanding September 30, 2018 (in shares)	39,321
9% Convertible Note - Saffelberg [Member] | Fair Market Value Debt Conversion [Member]
Supplemental Financial Information [Line Items]
FMV as of December 31, 2017 | $	$ 1,426,903
Additional closings during 2018 | $	0
Agreement Amendments/Conversions/FX effect | $	(1,706,484)
Mark to market adjustment Ytd-2018 | $	279,581
FMV as of September 30, 2018 | $	$ 0
9% Convertible Note - Saffelberg [Member] | Outstanding Conversion Features [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	859,943
Agreement Amendments / Interest effects (in shares)	(472,030)
Exercises / Conversions / Expirations (in shares)	(387,913)
Outstanding September 30, 2018 (in shares)	0
13%+Eurodollar Senior Secured [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	2,400,000
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	(2,400,000)
Outstanding September 30, 2018 (in shares)	0
2017 Registered Public Offering [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	1,275,800
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	(766,830)
Outstanding September 30, 2018 (in shares)	508,970
Investor Management `Services [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	710,000
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	0
Outstanding September 30, 2018 (in shares)	710,000
9% Convertible Note Warrants [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	520,373
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	0
Outstanding September 30, 2018 (in shares)	520,373
2013 Convertible Notes [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	140,000
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	(80,000)
Outstanding September 30, 2018 (in shares)	60,000
Other 9% Convertible Note Warrants [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	96,520
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	0
Outstanding September 30, 2018 (in shares)	96,520
2017 Registered Public Offering Agent Warrants [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	174,167
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	(150,833)
Outstanding September 30, 2018 (in shares)	23,334
9% Convertible Note 7% Agent Warrants [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	66,230
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	0
Outstanding September 30, 2018 (in shares)	66,230
Oct-2017 Shelf take Down Agent Warrants [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	0
Agreement Amendments / Interest effects (in shares)	74,750
Exercises / Conversions / Expirations (in shares)	(73,907)
Outstanding September 30, 2018 (in shares)	843
Nov-2017 Underwriter Agreement Investor Warrants [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	2,838,496
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	(2,838,496)
Outstanding September 30, 2018 (in shares)	0
Nov-2017 Underwriter Agreement Agent Warrants [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	1,634,918
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	(724,331)
Outstanding September 30, 2018 (in shares)	910,587
Dec-2017 SPA Investor Warrants [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	7,151,146
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	(6,617,413)
Outstanding September 30, 2018 (in shares)	533,733
Dec-2017 SPA Agent warrants [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	357,557
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	(357,557)
Outstanding September 30, 2018 (in shares)	0
May-2018 Public Offering Agent Warrants [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	0
Agreement Amendments / Interest effects (in shares)	122,000
Exercises / Conversions / Expirations (in shares)	0
Outstanding September 30, 2018 (in shares)	122,000
Preferred Share Conversion Warrants [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	731,798
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	0
Outstanding September 30, 2018 (in shares)	731,798
Preferred Share issuance 8% Agent Warrants [Member] | Outstanding Warrants [Member]
Supplemental Financial Information [Line Items]
Outstanding Balance at December 31, 2017 (in shares)	38,827
Agreement Amendments / Interest effects (in shares)	0
Exercises / Conversions / Expirations (in shares)	0
Outstanding September 30, 2018 (in shares)	38,827
Convertible Note Warrants - Other Investor [Member] | Fair Market Value Debt Conversion [Member]
Supplemental Financial Information [Line Items]
FMV as of December 31, 2017 | $	$ 170,744
Additional closings during 2018 | $	0
Agreement Amendments/Conversions/FX effect | $	(204,896)
Mark to market adjustment Ytd-2018 | $	34,152
FMV as of September 30, 2018 | $	0
Warranty Obligations [Member]
Supplemental Financial Information [Line Items]
FMV as of December 31, 2017 | $	170,744
Additional closings during 2018 | $	0
Agreement Amendments/Conversions/FX effect | $	(204,896)
Mark to market adjustment Ytd-2018 | $	34,152
FMV as of September 30, 2018 | $	$ 0

Supplemental Financial Inform_8

Supplemental Financial Information (Details Textual) - USD ($)	Sep. 30, 2018	Jun. 29, 2018	Dec. 31, 2017
Debt Instrument, Face Amount	$ 90,308		$ 683,848
Class of Warrant or Right, Outstanding	4,323,215		18,135,832
Adjusted Exercise Price of Warrants		$ 2.37
Warrant [Member]
Class of Warrant or Right, Outstanding		96,250
Saffelberg Note [Member]
Debt Instrument, Face Amount	$ 0	$ 723,900	$ 579,873
Debt Instrument, Convertible, Conversion Price		$ 2.37
Debt Conversion Original Debt Convertible Amount		$ 723,900
Debt Conversion Convertible Instrument Shares Issuable		387,913

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Outstanding	4,323,215	18,135,832
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 2.26
Equity Warrants - Fundraising [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Outstanding	4,323,215	18,039,312
Liability Warrants - Fundraising [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Outstanding	0	96,520
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 3.75
Minimum [Member] | Equity Warrants - Fundraising [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	1.05
Maximum [Member] | Equity Warrants - Fundraising [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 5.375

Stockholders' Equity (Details T

Stockholders' Equity (Details Textual) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017	May 09, 2018
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Shares, Issued	61,120,240	46,617,093	2,440,000
Common Stock, Shares, Outstanding	61,120,240	46,617,093
Stock Issued During Period, Shares, Period Increase (Decrease)		14,503,147
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 2.26
Stock Issued During Period, Shares, New Issues	2,453,400
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures	918,988
Stock Issued During Period Warrants Exercised	10,428,047
Warrants And Debt Conversion Feature, Units Outstanding	4,362,536	19,056,804
Convertible Notes Payable [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities	387,913
Consultants [Member]
Stock Issued During Period, Shares, Issued for Services	194,803
Warrants - Fundraising [Member]
Warrants And Debt Conversion Feature, Units Outstanding	4,362,536	19,056,804

Amended and Restated 2008 Lon_3

Amended and Restated 2008 Long Term Incentive Compensation Plan and 2017 Long-Term Incentive Compensation Plan (Details) - 2008 Long-Term Incentive Plan [Member] - shares	Sep. 30, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Authorized under the plan	2,240,000
Shares issued in prior years	1,074,824
Outstanding options	251,266	1,128,384
Available for grant at September 30, 2018 (Registered and Unregistered)	913,910

Amended and Restated 2008 Lon_4

Amended and Restated 2008 Long Term Incentive Compensation Plan and 2017 Long-Term Incentive Compensation Plan (Details 1) - 2008 Long-Term Incentive Plan [Member]	9 Months Ended
	Sep. 30, 2018$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Options, Outstanding as of December 31, 2017 | shares	1,128,384
Number of Options, Cancelled January | shares	(786,697)
Number of Options, Forfeitures (Pre-vesting) | shares	(175)
Number of Options, Expirations (Post-vesting) | shares	(90,246)
Number of Options, Outstanding as of September 30, 2018 | shares	251,266
Weighted Average Exercise Price, Outstanding (in dollars per share) | $ / shares	$ 9.40
Weighted Average Exercise Price, Cancelled January | $ / shares	6.33
Weighted Average Exercise Price, Forfeitures (Pre-vesting) (in dollars per share) | $ / shares	3.07
Weighted Average Exercise Price, Expirations (Post-vesting) (in dollars per share) | $ / shares	25.60
Weighted Average Exercise Price, Outstanding (in dollars per share) | $ / shares	$ 13.18

Amended and Restated 2008 Lon_5

Amended and Restated 2008 Long Term Incentive Compensation Plan and 2017 Long-Term Incentive Compensation Plan (Details 2) - Long-Term Incentive Compensation Plan 2017 [Member]	9 Months Ended
	Sep. 30, 2018shares
Total Authorized under the plan (Shareholders)	6,500,000
Total Registered under the plan (S-8 dated September 14, 2017 and April 13, 2018)	6,500,000
Shares issued under the plan	2,405,413
Reserved for Time-conditioned share awards	787,504
Reserved for outstanding Options	3,294,890
Available for grant at September 30, 2018 (Registered & Unregistered)	12,193

Amended and Restated 2008 Lon_6

Amended and Restated 2008 Long Term Incentive Compensation Plan and 2017 Long-Term Incentive Compensation Plan (Details 3) - Long Term Incentives Compensation Plan 2017 [Member]	9 Months Ended
	Sep. 30, 2018$ / sharesshares
Number of Options, Outstanding as of December 31, 2017 | shares	1,899,800
Granted in 2018 | shares	1,515,000
Number of Options, Forfeitures (Pre-vesting) | shares	(117,577)
Number of Options, Expirations (Post-vesting) | shares	(2,333)
Number of Options, Outstanding as of September 30, 2018 | shares	3,294,890
Weighted Average Exercise Price, Outstanding (in dollars per share) | $ / shares	$ 1
Weighted Average Exercise Price, Granted in 2017 | $ / shares	2.49
Weighted Average Exercise Price, Forfeitures (Pre-vesting) | $ / shares	1.10
Weighted Average Exercise Price, Expirations (Post-vesting) | $ / shares
Weighted Average Exercise Price, Outstanding (in dollars per share) | $ / shares	$ 1.68

Amended and Restated 2008 Lon_7

Amended and Restated 2008 Long Term Incentive Compensation Plan and 2017 Long-Term Incentive Compensation Plan (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
2008 Long-Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 0	$ 224,853
Long Term Incentives Compensation Plan 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 2,347,236	$ 673,921
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	853,318	1,515,000

Income taxes (Details)

Income taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Line Items]
Net Provision for income taxes	$ 19,583	$ 147,640	$ 38,007	$ 81,144

Significant Customer and Geog_3

Significant Customer and Geographical Information (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Concentration Risk [Line Items]
Percentage of revenues	100.00%	100.00%	100.00%	100.00%
Europe [Member]
Concentration Risk [Line Items]
Percentage of revenues	71.30%	95.50%	82.80%	94.20%
All other (non-European) countries
Concentration Risk [Line Items]
Percentage of revenues	28.70%	4.50%	17.20%	5.80%
Two Largest Customers [Member]
Concentration Risk [Line Items]
Percentage of revenues	65.50%	96.90%	64.90%	96.10%

Revenues (Details)

Revenues (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	[1]	Sep. 30, 2018	Sep. 30, 2017	[1]
Revenues	$ 8,007,734	$ 3,498,688		$ 18,123,484	$ 9,532,807
Software Development [Member]
Revenues	650,369	280,497		2,993,289	672,996
Monthly service [Member]
Revenues	$ 7,357,365	$ 3,218,191		$ 15,130,195	$ 8,859,811
[1]	As noted above, prior period amounts have not been adjusted under the modified retrospective method.

Revenues (Details 1)

Revenues (Details 1) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	[1]	Sep. 30, 2018	Sep. 30, 2017	[1]
Revenues	$ 8,007,734	$ 3,498,688		$ 18,123,484	$ 9,532,807
Europe [Member]
Revenues	5,709,346	3,342,378		14,999,260	8,978,815
Other geographic areas [Member]
Revenues	$ 2,298,388	$ 156,310		$ 3,124,224	$ 553,992
[1]	As noted above, prior period amounts have not been adjusted under the modified retrospective method.

Revenues (Details Textual)

Revenues (Details Textual) - USD ($)	3 Months Ended			9 Months Ended			12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	[1]	Sep. 30, 2018	Sep. 30, 2017	[1]	Dec. 31, 2017
Cumulative Effect on Retained Earnings, Net of Tax				$ 107,520			$ 107,520
Revenues	$ 8,007,734	$ 3,498,688		18,123,484	$ 9,532,807
Increase (Decrease) in Billing in Excess of Cost of Earnings				120,080
Billings in Excess of Cost, Current	122,906			122,906			$ 242,986
Software Development [Member]
Revenues	650,369	280,497		2,993,289	672,996
Monthly service [Member]
Revenues	$ 7,357,365	$ 3,218,191		$ 15,130,195	$ 8,859,811
[1]	As noted above, prior period amounts have not been adjusted under the modified retrospective method.

Subsequent Events (Details Text

Subsequent Events (Details Textual) £ / shares in Units, $ / shares in Units, £ in Millions

Nov. 12, 2018$ / sharesshares

Oct. 01, 2018shares

Sep. 28, 2018USD ($)$ / shares

Sep. 28, 2018USD ($)$ / shares£ / shares

Oct. 25, 2018$ / sharesshares

Sep. 30, 2018$ / sharesshares

Oct. 31, 2018USD ($)

Oct. 10, 2018shares

Sep. 28, 2018GBP (£)

Jul. 31, 2018$ / shares

May 09, 2018$ / shares

Dec. 31, 2017$ / sharesshares

Subsequent Event [Line Items]

Common Stock, Par or Stated Value Per Share | $ / shares

$ 0.00001

$ 0.00001

$ 0.00001

$ 0.00001

Stock Issued During Period, Shares, New Issues

2,453,400

Share Price | $ / shares

$ 25.29

$ 25.29

Common Stock, Shares Authorized

500,000,000

500,000,000

Artilium Plc [Member]

Subsequent Event [Line Items]

Share Price | $ / shares

3

$ 3

Business Acquisition Exchange Rate | (per share)

$ 1.3031

$ 1

Business Acquisition, Equity Interest Issued or Issuable, Value Assigned

$ 131,500,000

$ 131,500,000

£ 100.9

Subsequent Event [Member]

Subsequent Event [Line Items]

Common Stock, Par or Stated Value Per Share | $ / shares

$ 0.00001

Stock Issued During Period, Shares, New Issues

3,570,443

Stock Issued During Period, Shares, Issued for Services

1,308,914

Subsequent Event [Member] | Grootzande Management [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, Issued for Services

537,271

Subsequent Event [Member] | Artilium Shareholders [Member]

Subsequent Event [Line Items]

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares

33,403,733

Subsequent Event [Member] | Ipass Inc [Member]

Subsequent Event [Line Items]

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares

9,861,410

Business Acquisition Exchange Rate | $ / shares

$ 1.17

Subsequent Event [Member] | Artilium Plc [Member]

Subsequent Event [Line Items]

Business Combination Consideration Description

Artilium shareholders are entitled to receive, for each Artilium ordinary share held by such shareholders, 0.1016 new shares of the Company's common stock and 1.9 pence in cash

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares

37,511,447

Business Acquisition Equity Interest Cancelled Number of Shares

3,200,332

Subsequent Event [Member] | President [Member]

Subsequent Event [Line Items]

Deferred Compensation Arrangement with Individual, Recorded Liability | $

$ 225,000

Deferred Compensation Arrangement with Individual, Cash Awards Granted, Percentage

100.00%

Subsequent Event [Member] | Long Term Incentives Compensation Plan 2018 [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

269,164

Treasury Shares Authorized for Resale

2,040,000

Common Stock, Shares Authorized

8,000,000

Subsequent Event [Member] | Long Term Incentives Compensation Plan 2018 [Member] | Robert H Turner [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

1,000,000

Subsequent Event [Member] | Long Term Incentives Compensation Plan 2018 [Member] | MartinZuubier [Member]

Subsequent Event [Line Items]

Stock Issued During Period, Shares, New Issues

39,750

Subsequent Event [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares

4,107,714