Towerstream (TWER) 10-K/A 26 Jun 17 2016 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 30, 2017	Jun. 30, 2016
Document Information [Line Items]
Entity Registrant Name	TOWERSTREAM CORP
Entity Central Index Key	1,349,437
Trading Symbol	twer
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		20,777,263
Entity Public Float			$ 13,520,394
Document Type	10-K/A
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	true
Amendment Description	This Annual Report on Form 10-K/A is being filed as Amendment No. 2 to our Annual Report on Form 10-K which was originally filed on March 31, 2017. On June 22, 2017, the Chairman of the Board of Directors, Chairman of the Audit Committee, Chief Executive Officer and Chief Financial Officer of Towerstream Corporation (the “Company”) determined that the Company’s financial statements which were included in its annual report for the year ended December 31, 2016 should no longer be relied upon as a result of a non-financial covenant and the timing of the written waiver received by the Company. On October 16, 2014, Melody Business Finance, LLC, as administrative agent for the certain lenders therein (collectively, the “Lender”), entered into a loan agreement with the Company (the “Loan Agreement”). On June 14, 2017, the Lender delivered to the Company a “Waiver to Loan Agreement” (the “Waiver”) waiving obligations of the Company to provide an audited report of its auditors covering the December 31, 2016 audited financial statements “without a ‘going concern’ or like qualification or exception and without any qualification or exception as to the scope of such audit” as provided in Section 6.1(a)(i) of the Loan Agreement. The effective date of the waiver is March 31, 2017. Accordingly, the Waiver is effective retroactive to the date on which the Company’s auditors’ report concerning the December 31, 2016 financial statements which included a “going concern” explanatory paragraph was issued. The Company has restated its previously reported balance sheet by reclassifying long term debt with a net carrying value of $31,487,253 as current liabilities as of December 31, 2016. The Lender has not provided the Company any notice of Default or any Event of Default, as such terms are defined in the Loan Agreement, and has waived for all purposes the December 31, 2016 going concern covenant requirement. There were no other changes to the Company’s previously reported assets, total liabilities, net loss or loss per share of common stock. This Amendment to the Form 10-K for the period ended December 31, 2016 contains currently dated certifications as Exhibits 31.1, 31.2, 32.1 and 32.2. No attempt has been made in this Amendment No. 2 to the Form 10-K for the year ended December 31, 2016 to modify or update the other disclosures presented in the Form 10-K as previously filed, except as required by the restatement. This Amendment No. 2 on Form 10-K/A does not reflect events occurring after the filing of the original Form 10-K or modify or update those disclosures that may be affected by subsequent events. Accordingly, this Amendment No. 2 should be read in conjunction with our other filings with the Securities and Exchange Commission.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current Assets
Cash and cash equivalents	$ 12,272,444	$ 15,116,531
Accounts receivable, net of reserves for uncollectable accounts of $64,824 and $92,863, respectively	505,074	308,551
Prepaid expenses and other current assets	434,444	474,029
Current assets of discontinued operations	231,978	1,248,569
Current assets held for sale		5,315,107
Total Current Assets	13,443,940	22,462,787
Property and equipment, net	15,252,357	21,235,384
Intangible assets, net	3,652,490	1,273,030
Goodwill	1,674,281	1,674,281
Other assets	369,769	384,357
Total Assets	34,392,837	47,029,839
Current Liabilities
Accounts payable	323,625	877,134
Accrued expenses	911,210	1,629,218
Deferred revenues	1,161,520	1,486,754
Current maturities of capital lease obligations	791,009	992,690
Current liabilities of discontinued operations	1,240,000	3,907,368
Deferred rent	110,738	63,012
Long-term debt, net of debt discounts and deferred financing costs of $1,803,742	31,487,253
Total Current Liabilities	36,025,355	8,956,176
Long-Term Liabilities
Long-term debt, net of debt discounts and deferred financing costs of $3,744,941	31,487,253	33,003,962
Long-Term	158,703	932,826
Other	1,062,237	1,591,188
Total Long-Term Liabilities	1,220,940	35,527,976
Total Liabilities	37,246,295	44,484,152
Commitments (Note 15)
Stockholders' (Deficit)/Equity
Common stock, par value $0.001; 200,000,000 shares authorized; 18,327,263 and 3,342,391 shares issued and outstanding as of December 31, 2016 and 2015, respectively	18,327	3,343
Additional paid-in-capital	173,782,939	158,761,075
Accumulated deficit	(176,655,227)	(156,218,731)
Total Stockholders' (Deficit)/Equity	(2,853,458)	2,545,687
Total Liabilities and Stockholders' (Deficit)/Equity	34,392,837	47,029,839
Series A Preferred Stock [Member]
Stockholders' (Deficit)/Equity
Preferred stock
Series B Convertible Preferred Stock [Member]
Stockholders' (Deficit)/Equity
Preferred stock
Series C Convertible Preferred Stock [Member]
Stockholders' (Deficit)/Equity
Preferred stock
Series D Convertible Preferred Stock [Member]
Stockholders' (Deficit)/Equity
Preferred stock	2
Series E Convertible Preferred Stock [Member]
Stockholders' (Deficit)/Equity
Preferred stock	500
Series F Convertible Preferred Stock [Member]
Stockholders' (Deficit)/Equity
Preferred stock	$ 1

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Accounts receivable, reserves for uncollectable accounts	$ 64,824	$ 92,863
Debt discount, current	1,803,742
Debt discount, noncurrent		$ 3,744,941
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized (in shares)	200,000,000	200,000,000
Common stock, issued (in shares)	18,327,263	3,342,391
Common stock, outstanding (in shares)	18,327,263	3,342,391
Series B Convertible Preferred Stock [Member]
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series C Convertible Preferred Stock [Member]
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series D Convertible Preferred Stock [Member]
Preferred stock, liquidation value	$ 1,233,000
Preferred stock, shares issued (in shares)	1,233	0
Preferred stock, shares outstanding (in shares)	1,233	0
Series E Convertible Preferred Stock [Member]
Preferred stock, liquidation value	$ 500
Preferred stock, shares issued (in shares)	500,000	0
Preferred stock, shares outstanding (in shares)	500,000	0
Series F Convertible Preferred Stock [Member]
Preferred stock, liquidation value	$ 1,233,000	$ 0
Preferred stock, shares issued (in shares)	1,233	0
Preferred stock, shares outstanding (in shares)	1,233	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenues	$ 26,895,613	$ 27,905,023
Operating Expenses
Infrastructure and access	10,294,523	10,073,835
Depreciation and amortization	10,875,935	9,643,583
Network operations	5,185,105	5,192,117
Customer support	1,858,314	2,500,553
Sales and marketing	3,936,915	6,034,383
General and administrative	7,777,657	7,050,526
Loss on extinguishment of debt	500,000
Total Operating Expenses	40,428,449	40,494,997
Operating Loss	(13,532,836)	(12,589,974)
Other Income/(Expense)
Interest expense, net	(6,605,222)	(6,652,786)
Loss before income taxes	(20,138,058)	(19,242,760)
(Provision) benefit for income taxes	(56,663)	37,562
Loss from continuing operations	(20,194,721)	(19,205,198)
Net operating loss	(1,419,517)	(21,277,604)
Gain on sale of assets	1,177,742
Total loss from discontinued operations	(241,775)	(21,277,604)
Net Loss	(20,436,496)	(40,482,802)
Deemed dividend to Series D preferred stockholders	(1,721,745)
Net loss attributable to common stockholders	$ (22,158,241)	$ (40,482,802)
(Loss) gain per share – basic and diluted
Continuing (in dollars per share)	$ (3.65)	$ (5.65)
Discontinued
Operating loss (in dollars per share)	(0.24)	(6.26)
Gain on sale of assets (in dollars per share)	0.20
Total discontinued (in dollars per share)	(0.04)	(6.26)
Net loss per common share – Basic and diluted (in dollars per share)	$ (3.69)	$ (11.91)
Weighted average common shares outstanding – Basic and diluted (in shares)	5,997,650	3,396,583

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity/(Deficit) - USD ($)	Preferred Stock [Member]Series B Preferred Stock [Member]	Preferred Stock [Member]Series C Preferred Stock [Member]	Preferred Stock [Member]Series D Preferred Stock [Member]	Preferred Stock [Member]Series E Preferred Stock [Member]	Preferred Stock [Member]Series F Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2014						3,332,838
Balance at Dec. 31, 2014						$ 3,333	$ 157,694,623	$ (115,735,929)	$ 41,962,027
Issuance on shares of common stock in connection with the exercise of stock options utilizing a cashless exercise provision (in shares)						4,830			21,327
Issuance on shares of common stock in connection with the exercise of stock options utilizing a cashless exercise provision						$ 5	(5)
Issuance at the end of each quarter of a total of 2,838 shares of common stock at an average price of $17.53 per share for proceeds of $49,757 in connection with the employee stock purchase plan (in shares)						2,838
Issuance at the end of each quarter of a total of 2,838 shares of common stock at an average price of $17.53 per share for proceeds of $49,757 in connection with the employee stock purchase plan						$ 3	49,754		$ 49,757
Additional shares issued to participants in the employee stock purchase plan for activity since the plan's inception affected by the rounding provisions of the reverse stock split of July 7, 2016 (in shares)						1,884
Additional shares issued to participants in the employee stock purchase plan for activity since the plan's inception affected by the rounding provisions of the reverse stock split of July 7, 2016						$ 2	(2)
Share-based compensation expense for options issued to directors, management, and employees during the current and previous years							1,016,705		1,016,705
Net Loss								(40,482,802)	(40,482,802)
Net loss								(40,482,802)	(40,482,802)
Balance (in shares) at Dec. 31, 2015						3,342,390
Balance at Dec. 31, 2015						$ 3,343	158,761,075	(156,218,731)	$ 2,545,687
Issuance on shares of common stock in connection with the exercise of stock options utilizing a cashless exercise provision (in shares)
Issuance on various dates between February 1, and September 21, 2016, incusive, of 192,966 shares of common stock at an average of $2.53 per share for services valued at $488,656 (in shares)									192,966
Issuance on various dates between February 1, and September 21, 2016, incusive, of 192,966 shares of common stock at an average of $2.53 per share for services valued at $488,656									$ 488,656
Share-based compensation expense for options issued to directors, management, and employees during the current and previous years							1,024,955		1,024,955
Net Loss								(20,436,496)	(20,436,496)
Net loss								(20,436,496)	(20,436,496)
Balance (in shares) at Dec. 31, 2016			1,233	500,000	1,233	18,327,263
Balance at Dec. 31, 2016			$ 2	$ 500	$ 1	$ 18,327	$ 173,782,939	$ (176,655,227)	$ (2,853,458)

Consolidated Statements of Sto6

Consolidated Statements of Stockholders' Equity/(Deficit) (Parentheticals)	Nov. 22, 2016USD ($)$ / shares	Nov. 01, 2016USD ($)$ / shares	Sep. 21, 2016USD ($)$ / shares	Sep. 12, 2016USD ($)$ / shares	Jul. 07, 2016USD ($)$ / shares	Jun. 20, 2016USD ($)$ / shares	Dec. 31, 2016USD ($)$ / shares	Dec. 31, 2016USD ($)$ / shares	Dec. 31, 2015USD ($)$ / shares
Common Stock [Member]
Gross cash proceeds						$ 2,280,000
Transactions costs		$ 71,850		$ 621,720		$ 43,750
Price per share/unit (in dollars per share) | $ / shares		$ 1.35	$ 2.53	$ 1.35		$ 3.04	$ 0.97	$ 0.97	$ 17.53
Proceeds from sale of common stock		$ 600,000		$ 4,000,000			$ 28,951		$ 49,757
Preferred Stock [Member] | Series B Preferred Stock [Member]
Gross cash proceeds					$ 1,250,000
Transactions costs					$ 56,156
Price per share/unit (in dollars per share) | $ / shares					$ 1.40
Preferred Stock [Member] | Series D Preferred Stock [Member]
Transactions costs	$ 172,366
Stock split, conversion ratio	5.5
Price per share/unit (in dollars per share) | $ / shares	$ 1,000
Proceeds from sale of common stock	$ 1,000,000
Gross cash proceeds								$ 6,142,680
Transactions costs			$ 621,720
Proceeds from sale of common stock			$ 4,000,000					$ 24,429	$ 42,216

Consolidated Statements of Cash

Consolidated Statements of Cash Flows	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Cash Flows from Operating Activities
Net Loss	$ (20,436,496)	$ (40,482,802)
Loss from discontinued operations	241,775	21,277,604
Net loss from continuing operations	(20,194,721)	(19,205,198)
Adjustments to reconcile loss from continuing operations to net cash used in operating activities:
Provision (benefit) for income taxes	56,663	(37,562)
Provision for doubtful accounts	25,000	132,000
Depreciation for property, plant and equipment	9,417,612	9,251,311
Amortization for intangible assets	1,458,323	392,272
Amortization of Debt Issuance Costs	1,609,588	2,080,125
Loss on extinguishment of debt	500,000
Write-off of debt discount and deferred financing costs in connection with extinguishment of debt	331,609
Accrued interest added to principal	1,477,926	1,453,347
Stock-based compensation - Options	1,024,955	1,016,705
Stock-based compensation – Stock issued for services	488,656
Stock-based compensation – Employee stock purchase plan	4,523	7,541
Impairment of intangible assets		534,555
Deferred rent	(537,888)	(139,430)
Changes in operating assets and liabilities:
Accounts receivable	(221,523)	146,527
Prepaid expenses and other current assets	39,585	(159,901)
Other assets	(24,584)	(70,841)
Account payable	(553,509)	119,925
Accrued expenses	(765,628)	19,486
Deferred revenues	(325,234)	101,908
Total Adjustments	14,006,074	14,847,968
Net Cash Used In Continuing Operating Activities	(6,188,647)	(4,357,230)
Net Cash Used In Discontinued Operating Activities	(1,546,688)	(10,896,524)
Net Cash Used In Operating Activities	(7,735,335)	(15,253,754)
Cash Flows From Investing Activities
Acquisitions of property and equipment	(2,361,601)	(6,487,040)
Lease incentive payment from landlord		10,626
Payment (refund) of security deposits	39,172	(7,950)
Deferred acquisition payments		(11,517)
Net Cash Used In Continuing Investing Activities	(2,322,429)	(6,495,881)
Net Cash Used In Discontinued Investing Activities		(187,524)
Net Cash Used In Investing Activities	(2,322,429)	(6,683,405)
Cash Flows From Financing Activities
Payments on capital leases	(975,804)	(1,016,035)
Gross cash proceeds	6,142,680
Net proceeds from the issuance of preferred stock	2,022,372
Proceeds from Issuance of Common Stock	24,429	42,216
Net Cash Provided By (Used In) Continuing Financing Activities	7,213,677	(973,819)
Net Cash Provided By (Used In) Discontinued Financing Activities
Net Cash Provided By (Used In) Financing Activities	7,213,677	(973,819)
Net Decrease In Cash and Cash Equivalents	(2,844,087)	(22,910,978)
Cash and Cash Equivalents – Beginning of year	15,116,531	38,027,509
Cash and Cash Equivalents – Ending of year	12,272,444	15,116,531
Supplemental Disclosures of Cash Flow Information
Interest	3,113,805	3,163,976
Income taxes	13,909	24,028
Under capital leases		810,026
Included in accrued expenses	118,139	176,614
Conversion of debt into Series D Convertible Preferred Stock	5,329,736
Exchange of intangible assets – discontinued operations (Note 4)	$ 3,837,783

Note 1 - Organization and Natur

Note 1 - Organization and Nature of Business	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Nature of Operations [Text Block]	Note 1 Organization and Nature of Business Towerstream Corporation (referred to as “Towerstream” or the “Company”) was incorporated in Delaware in December 1999. first five In January 2013, fourth 2015, fourth 2015 first 2016 On March 9, 2016, three two one sixty first 2016, not December 31, 2015.

Note 2 - Liquidity, Going Conce

Note 2 - Liquidity, Going Concern, and Management Plans	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Liquidity and Management Plans [Text Block]	Note 2 Liquidity, Going Concern, and Management Plans The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of December 31, 2016, $12.3 $22.6 December 31, 2016, $176.7 one not During the year ended December 31, 2016, $9,130,000 10, Capital Stock $5,000,000 9, Long-Term Debt no no may no

Note 3 - Basis of Presentation

Note 3 - Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 3 Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Retroactive Adjustment For Reverse Stock Split On July 7, 2016, one twenty Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the amounts of revenues and expenses. Actual results could differ from those estimates. Key estimates include fair value of certain financial instruments, carrying value of intangible assets, reserves for accounts receivable and accruals for liabilities. Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three Concentration of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist of cash and cash equivalents. At times, the Company’s cash and cash equivalents may December 31, 2016, $12 $250,000. Accounts Receivable Accounts receivable are stated at cost less an allowance for doubtful accounts which reflects the Company’s estimate of balances that will not Property and Equipment Property and equipment are stated at cost and include equipment, installation costs and materials. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized over the lesser of the useful lives or the term of the respective lease. Network, base station, shared wireless infrastructure and customer premise equipment are depreciated over estimated useful lives of five three five three five not FCC Licenses Federal Communications Commission (“FCC”) licenses are initially recorded at cost and are considered to be intangible assets with an indefinite life because the Company is able to maintain the license indefinitely as long as it complies with certain FCC requirements. The Company intends to and has demonstrated an ability to maintain compliance with such requirements. The Financial Accounting Standards Board’s (“FASB”) guidance on goodwill and other intangible assets states that an asset with an indefinite useful life is not Long-Lived Assets Long-lived assets with definitive lives consist primarily of property and equipment, and certain intangible assets. Long-lived assets are evaluated periodically for impairment, or whenever events or circumstances indicate their carrying value may not not The FASB’s guidance on asset retirement obligations addresses financial accounting and reporting for obligations associated with the retirement of tangible long-lived assets and the associated costs. This guidance requires the recognition of an asset retirement obligation and an associated asset retirement cost when there is a legal obligation associated with the retirement of tangible long-lived assets. The Company’s network equipment is installed on both buildings in which the Company has a lease agreement and at customer locations. In both instances, the installation and removal of the Company’s equipment is not not not not Goodwill Goodwill represents the excess of the purchase price over the estimated fair value of identifiable net assets acquired in an acquisition. Goodwill is not may not No 50 no December 31, 2016 2015, Fair Value of Financial Instruments The Company has categorized its financial assets and liabilities measured at fair value into a three not Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period enacted. A valuation allowance is provided when it is more likely than not not not Revenue Recognition The Company normally enters into contractual agreements with its customers for periods ranging between one three no 104, 104” Deferred Revenues Customers are billed monthly in advance. Deferred revenues are recognized for that portion of monthly charges not Advertising Costs The Company charges advertising costs to expense as incurred. Advertising costs for the years ended December 31, 2016, 2015 $245,230, $1,058,000, Stock-Based Compensation The Company accounts for stock-based awards issued to employees in accordance with FASB guidance. Such awards primarily consist of options to purchase shares of common stock. The fair value of stock-based awards is determined on the grant date using a valuation model. The fair value is recognized as compensation expense, net of estimated forfeitures, on a straight line basis over the service period which is normally the vesting period. Basic and Diluted Net Loss Per Share Basic and diluted net loss per share has been calculated by dividing net loss by the weighted average number of common shares outstanding during the period. The following common stock equivalents were excluded from the computation of diluted net loss per common share because they were anti-dilutive. The exercise of these common stock equivalents would dilute earnings per shares if the Company becomes profitable in the future. Years Ended December 31, 2016 2015 Stock options 2,106,889 217,002 Warrants 180,000 202,500 Series D Convertible Preferred Stock 3,082,500 - Series E Convertible Preferred Stock 500,000 - Series F Convertible Preferred Stock 6,165,000 - Total 12,034,389 419,502 Convertible Instruments The Company accounts for hybrid contracts that feature conversion options in accordance with applicable GAAP which requires companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments according to certain criteria. The criteria includes circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not not Conversion options that contain variable settlement features such as provisions to adjust the conversion price to those more favorable than that featured in the hybrid contract generally result in their bifurcation from the host instrument. Reclassifications Certain accounts in the prior year’s consolidated financial statements have been reclassified for comparative purposes to conform to the presentation in the current year’s consolidated financial statements. These reclassifications have no Segments The Company determined that the Shared Wireless Infrastructure and Fixed Wireless businesses represented separate business segments. In addition, the Company established a Corporate Group so that centralized operating and administrative activities which supported both businesses could be reported separately. During the fourth 2015, Recent Accounting Pronouncements In May 2014, No. 2014 09 2014 09” 2014 09 605, 605 35, 2014 09 2014 09 2014 09 2014 09 two first 2014 09 second 2014 09 2014 09 2019 2015 14, 606 August 2015 one 2014 09 2015 14 not may There have been four 2014 09, 2016 08, March,2016 2014 09. 2016 10, April 2016, 2014 09 2016 12, 2014 09 2014 09. 2016 20, 606, December 2016, 2014 09, four In June 2014, No. 2014 12 2014 12” 2014 12 not 2014 12 January 1, 2016 not In August 2014, No. 2014–15 2014 15” 2014 15 one January 1, 2017 not In April 2015, No. 2015 03 2015 03” 835 30 2015 03 2015 03 January 1, 2016. December 31, 2015 $34,695,383 $1,691,421 In February 2016, 2016 02 2016 02 842 2016 02 2016 02 January 1, 2019. 2016 02 In March 2016, No. 2016 09, 718 January 1, 2017. In August 2016, No. 2016 15, 230 2016 15” 2016 15 eight December 15, 2017, 2016 15 In January 2017, No. 2017 01 805 not December 15, 2017, not In January 2017, No. 2017 04 2017 04” 350 2 2017 04 December 15, 2019. January 1, 2017. not 2017 04

Note 4 - Discontinued Operation

Note 4 - Discontinued Operations	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	Note 4 Discontinued Operations During the fourth 2015, fourth 2015 first 2016 March 9, 2016, three two one sixty $2,660,041 $3,837,783. first 2016, $1,177,742 The Company has determined that it will not $1,585,319 first 2016 $453,403 $528,364 not $110,500 not $493,052 $1,244,284 fourth 2015. first 2016 Operating Results The operating results and cash flows for Hetnets have been presented as discontinued operating results in these consolidated financial statements of which a more detailed presentation is set forth below. There has been no Year Ended December 31, 2016 2015 Revenues $ 553,302 $ 3,370,181 Operating expenses: Infrastructure and access 965,596 19,292,571 Depreciation 638,681 4,032,219 Network operations 192,947 793,886 Customer support 69,804 383,155 Sales and marketing 246 145,954 General and administrative 105,545 - Total operating expenses 1,972,819 24,647,785 Net operating loss (1,419,517 ) (21,277,604 ) Gain on sale of assets 1,177,742 - Net Loss $ (241,775 ) $ (21,277,604 ) Included in Infrastructure and Access expense during the year ended December 31, 2016 2015, $453,403 $3,284,467 December 31, 2016 2015 December 31, 2016 $1,557,626 $1,240,000 December 31, 2016 The components of the balance sheet accounts presented as discontinued operations were as follows: As of December 31, 2016 2015 Assets: Accounts receivable, net $ - $ 715,993 Prepaid expenses and other current assets 231,978 278,891 Deferred acquisitions costs - 253,685 Total Current Assets $ 231,978 $ 1,248,569 Liabilities: Accounts payable $ - $ 556,800 Accrued expenses - 66,101 Accrued expenses - network 1,240,000 3,284,467 Total Current Liabilities $ 1,240,000 $ 3,907,368 Assets Held for Sale Assets associated with the New York City network were presented as Assets Held for Sale as of December 31, 2015. Security deposits $ 356,108 Wi-Fi and back-end equipment, net - 4,958,999 Current assets held for sale $ 5,315,107

Note 5 - Property and Equipment

Note 5 - Property and Equipment	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 5 Property and Equipment Property and equipment is comprised of: As of December 31, 2016 2015 Network and base station equipment $ 42,098,570 $ 38,351,119 Customer premise equipment 33,617,085 30,910,874 Information technology 4,859,875 4,810,865 Furniture, fixtures and other 1,713,430 1,713,722 Leasehold improvements 1,631,322 1,623,559 83,920,282 77,410,139 Less: accumulated depreciation 68,667,925 56,174,755 Property and equipment, net $ 15,252,357 $ 21,235,384 Depreciation expense for the years ended December 31, 2016 2015 $9,417,612 $9,251,311, Property acquired through capital leases included within the Company’s property and equipment consists of the following: As of December 31, 2016 2015 Network and base station equipment $ 2,620,898 $ 2,620,898 Customer premise equipment 669,792 669,792 Information technology 1,860,028 1,860,028 5,150,718 5,150,718 Less: accumulated depreciation 4,083,274 3,114,968 Property acquired through capital leases, net $ 1,067,444 $ 2,035,750

Note 6 - Goodwill and Intangibl

Note 6 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	Note 6 Goodwill and Intangible Assets Intangible assets consist of the following: As of December 31, 2016 2015 Goodwill $ 1,674,281 $ 1,674,281 Customer relationships $ 11,856,126 $ 11,856,126 Less: accumulated amortization 11,725,369 11,333,096 Customer relationships, net 130,757 523,030 Backhaul agreement 3,837,783 - Less: accumulated amortization 1,066,050 - Backhaul agreement, net 2,771,733 - FCC licenses 750,000 1,284,555 Impairment charge - (534,555 ) FCC licenses, net 750,000 750,000 Intangible assets, net $ 3,652,490 $ 1,273,030 Amortization expense for the year ended December 31, 2016 2015 $1,458,323 $392,272, 4, three 50 not Years Ending December 31, 2017 1,410,019 2018 1,279,261 2019 213,210 Total $ 2,902,490

Note 7 - Accrued Expenses

Note 7 - Accrued Expenses	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Accrued Liabilities Disclosure [Text Block]	Note 7 Accrued Expenses Accrued expenses consist of the following: As of December 31, 2016 2015 Payroll and related $ 294,006 $ 551,448 Professional services 263,928 427,932 Other 142,492 339,680 Property and equipment 118,139 176,614 Network 92,645 133,544 Total $ 911,210 $ 1,629,218 Network represents costs incurred to provide services to the Company’s customers including tower rentals, bandwidth, troubleshooting and gear removal.

Note 8 - Other Long-term Liabil

Note 8 - Other Long-term Liabilities	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Other Liabilities Disclosure [Text Block]	Note 8 Other Long-Term Liabilities Other long-term liabilities consist of the following: As of December 31, 2016 2015 Deferred rent $ 641,799 $ 1,227,414 Deferred taxes 420,438 363,774 Total $ 1,062,237 $ 1,591,188

Note 9 - Long-term Debt

Note 9 - Long-term Debt	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 9 Long-Term Debt Long-term debt consists of the following as of December 31, 2016 2015: 2016 Callable 2015 Principal $ 33,290,995 $ 36,748,903 Unamortized debt discount (1,803,742 ) (3,744,941 ) Total $ 31,487,253 $ 33,003,962 In October 2014, $35,000,000 $33,950,000 3% This Note matures on October 16, 2019 360 a) A rate equal to the greater of: i) the sum of the one 7% 8% one 0.77% December 31, 2016. b) A rate of 4% This Note is secured by a first The Note contains representations and warranties by the Company and the Lender, certain indemnification provisions in favor of the Lender and customary covenants (including limitations on other debt, liens, acquisitions, investments and dividends), and events of default (including payment defaults, breaches of covenants, a material impairment in the Lender’s security interest or in the collateral, and events relating to bankruptcy or insolvency). The Note contains several restrictive covenants and the most significant of which requires the Company to maintain a minimum cash balance of $6,500,000 not one December 31, 2016, June 14, 2017 March 31, 2017. 5% may not The Company has the option to prepay the Note in the minimum principal amount of $5,000,000 $1,000,000 not A discount of $6,406,971 a) $2,463,231 120,000 60,000 $25.20 $0.20 April 2022. b) $2,893,739 c) $1,050,000 3% On November 8, 2016 10, Capital Stock $5,000,000 $4,935,834 $64,166, 1,000 4,000,000 a) Wrote-off the portion of the unamortized debt discount and deferred financing costs associated with the exchanged principal and recorded a charge to interest expense of $331,609. b) Recorded a non-cash loss on extinguishment of debt charge of $500,000. $5,500,000 10, Capital Stock $5,000,000 The Company recorded interest expense of $4,497,945 $4,360,042 December 31, 2016 2015, $2,955,853 $2,906,695 $1,477,926 $1,453,347 December 31, 2016 2015, The Company recorded amortization expense of $1,609,588 $2,080,125 December 31, 2016 2015,

Note 10 - Capital Stock

Note 10 - Capital Stock	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 10 Capital Stock The Company is authorized to issue up to 200,000,000 $0.001 18,327,264 3,342,391 December 31, 2016 2015, one may no may may August 21, 2015, 95,000,000 200,000,000. The Company is authorized to issue up to 5,000,000 $0.001 may one one may The Company had created Series A Preferred Stock during the year ended December 31, 2010 December 31, 2016, December 31, 2016 2015: Designated Issued and Outstanding 2016 2015 Series A Preferred Stock 350,000 - - Series B Convertible Preferred Stock 892,857 - - Series C Convertible Preferred Stock 680,000 - - Series D Convertible Preferred Stock 4,421 1,233 - Series E Convertible Preferred Stock 2,000,000 500,000 - Series F Convertible Preferred Stock 1,233 1,233 - 3,928,511 502,466 - The preferences, rights, and limitations of each series of preferred stock are discussed to the extent appropriate in the following paragraphs. a) On November 8, 2010, one November 24, 2010. one one 350,000 $18.00. 15% 15% November 8, 2020. may $0.001 tenth 15% b) On June 20, 2016, $2,280,000 750,000 $3.04 750,000 750,000 $5.00 five $43,750 $2,236,250. $1,677,188 $559,062, 11, Stock Option Plans and Warrants c) On July 7, 2016 1 20 d) On July 7, 2016, $1,250,000 892,857 $1.40 892,857 446,429 223,214 $3.00 five $56,156 $1,193,844. $963,949 $229,895, 11, Stock Option Plans and Warrants e) On July 21 July 26, 2016, 892,857 July 7, 2016, 446,429 f) On September 12, 2016, June 20 July 7, 2016 750,000 223,214 680,000 one one $1,031,999 $680 $1,031,319. g) On September 12, 2016, $4,000,000 2,962,963 $1.35 7% $280,000, $621,720 $3,378,280. October 31, 2016 444,444 $1.35 h) On various dates from October 10 October 18, 2016, 680,000 September 12, 2016, i) On November 1, 2016, September 12, 2016 $600,000 444,444 $1.35 7% $42,000, $71,850 $528,150. j) On November 8, 2016, , $5,000,000 $5,500,000 9 Long-Term Debt The Company then exchanged such debt for 1,000 4,000,000 $1.34 five The key preferences, rights, and limitations of the Series D shares, including subsequent documented agreements with the holder of the Series D shares, are as follows: i) The Stated Value of each Series D share is $5,500; ii) Series D shares may $5,500 $0.644 iii) Series D shares may not 9.99% iv) Series D shares may v) The Company may $15,000,000 $0.50 November 8, 2017. $2,000,000; vi) The holder of Series D has a right to participate up to 100% November 8, 2017. The Series D shares and the warrants were immediately separable and were issued independently. Expenses associated with this transaction totaled $170,264 $5,329,736. $3,740,942 $1,588,794, 11, Stock Option Plans and Warrants Additionally, upon the issuance of the Series D shares, the Company recorded a beneficial conversion feature and a deemed dividend in the amount of $1,375,000. k) On various dates from November 10 November 16, 2016, 378 November 8, 2016, 3,228,264 l) On November 22, 2016, 5.5 1 622 3,421, 2,799 3,421 $5,500 $1,000 $1,000 75% no $0.40 On November 22, 2016, $1,000,000 1,000 $1,000 $172,366 $827,635. Additionally on November 22, 2016 $346,745. Finally, on November 22, 2016, November 8, 2016, 4,000,000 2,000,000 The key preferences, rights, and limitations of the Series E shares are as follows: i) The Stated Value of each Series E share is $0.001; ii) Series E shares are convertible into the Company's common shares on a one one iii) Series E shares may not 9.99% iv) Series E shares may m) On various dates from November 22 November 29, 2016, 1,955 November 8 22, 2016, 4,750,000 n) On December 19, 2016, 1,500,000 November 22, 2016, 1,500,000 o) On December 30, 2016, 1,233 November 8 22, 2016. 1,233 The key preferences, rights, and limitations of the Series F shares are substantially the same as Series D with the exception of the conversion price and are as follows: i) The Stated Value of each Series F share is $1,000; ii) Series F shares may 90% five may not $0.20 iii) Series F shares may not 9.99% iv) Series F shares may There was no p) On various dates during the year ended December 31, 2016, 192,966 third $2.53 $488,656.

Note 11 - Stock Option Plans an

Note 11 - Stock Option Plans and Warrants	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Note 11 Stock Option Plans and Warrants Stock Options Plans The 2007 “2007 January 2007 2007 120,196. 88,715 2007 December 31, 2016. The 2007 May 2007 125,000 “2007 2007 125,000 250,000 November 2012. 242,487 2007 December 31, 2016. Options granted under both the 2007 2007 ten not December 31, 2016 2007 2007 38,995 The 2008 “2008 August 2008 50,000 November 2013, 2008 100,000. 76,125 2008 December 31, 2016. 2008 ten December 31, 2016 2008 23,875 The 2016 September 2016 682,000 “2016 2016 682,000 1,435,000 December 2016. 1,805,499 2016 December 31, 2016. February 2017, 2016 1,435,000 2,521,347. The 2016 December 2016 250,000 “2016 no 2016 December 31, 2016. Options granted under both the 2016 2016 ten not The Company uses the Black-Scholes model to value options granted to employees, directors and consultants. Compensation expense, including the estimated effect of forfeitures, is recognized over the period of service, generally the vesting period. Stock-based compensation for the amortization of stock options granted under the Company’s stock option plans totaled $1,024,955 $1,016,705 December 31, 2016 2015, The unamortized amount of stock options expense was $843,779 December 31, 2016 2.9 The fair values of stock option grants were calculated on the dates of grant using the Black-Scholes option pricing model and the following weighted average assumptions: Years Ended December 31, 2016 2015 Risk-free interest rate 0.9% to 1.8% 1.5% to 1.7% Expected volatility 78% to 110% 58% to 77% Expected life (in years) 4.2 4.1 to 4.2 Expected dividend yield 0% 0% Estimated forfeiture rates 1% to 20% 1% to 10% The risk-free interest rate was based on rates established by the Federal Reserve. The expected volatility was based upon the historical volatility for the Company’s common stock. The Company utilized historical data to determine the expected life of stock options. The dividend yield is based upon the fact that the Company has not not Option transactions under the stock option plans during the years ended December 31, 2016 2015 Number of Options Weighted Average Exercise Price Outstanding as of January 1, 2015 199,885 $ 54.60 Granted during 2015 43,938 29.20 Exercised (21,327 ) 31.60 Forfeited /expired (5,494 ) 38.80 Outstanding as of December 31, 2015 217,002 52.20 Granted during 2016 1,938,249 1.22 Exercised - - Forfeited /expired (48,362 ) 52.38 Outstanding as of December 31, 2016 2,106,889 $ 5.30 Exercisable as of December 31, 2016 927,520 $ 10.24 Grants under the stock option plans were as follows: For the Years Ended December 31, 2016 2015 Annual grants to outside directors 294,999 10,000 Executive grants 452,500 11,563 Employee grants 1,108,250 22,375 Non-employee grants 82,500 - Total 1,938,249 43,938 Options granted during the reporting period had terms ranging from five ten one one one two one three six one Forfeited or expired options under the stock option plans were as follows: For the Years Ended December 31, 2016 2015 Employee terminations 46,260 4,119 Expired 2,102 1,375 Total 48,362 5,494 The weighted-average fair values of the options granted during 2016 2015 $0.74 $0.68, 2,106,889 December 31, 2016 $0.24 $105.00 9.4 927,520 December 31, 2016 $0.24 $105.00 9.0 As of December 31, 2016, no December 31, 2016, $0.18 Stock Warrants Warrant transactions during the years ended December 31, 2016 2015 Number of Warrants Weighted Average Exercise Price Outstanding as of January 1, 2015 and December 31, 2015 202,500 $ 26.20 Granted during 2016 4,973,214 1.63 Exchanged during 2016 (4,973,214 ) 1.63 Expired during 2016 (22,500 ) 100.00 Outstanding and exercisable as of December 31, 2016 180,000 $ 16.87 As of December 31, 2016, 5.3 As of December 31, 2016, no December 31, 2016 $0.18 In connection with the June 17, 2016 750,000 five $5.00 six $791,290 1.17%, 5 81%, not not In connection with the July 7, 2016 223,214 five $3.00 $240,709 0.97%, 5 78%, not not On September 12, 2016, 973,214 680,000 10, Capital Stock

Note 12 - Employee Benefit Prog

Note 12 - Employee Benefit Programs	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Employee Stock Purchase Plan Disclosure [Text Block]	Note 12 Employee Benefit Programs The Company has established a 401 “401 twenty-one 30 401 No December 31, 2016 2015. Under the Company’s 2010 15% 25,000 December 31, 2016. December 31, 2016 2015, 29,807 2,838 $28,952 $49,757, $4,523 $7,541 15% December 31, 2016 2015,

Note 13 - Income Taxes

Note 13 - Income Taxes	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 13 Income Taxes Provision The provision for income taxes consists of the following: Years Ended December 31, 2016 2015 Current Federal $ - $ - State - - Total current - - Deferred Federal 45,587,097 (6,521,134 ) State 8,228,412 (1,150,789 ) Change in valuation allowance (53,758,846 ) 7,634,360 Total deferred 56,663 (37,562 ) Provision for income taxes $ 56,663 $ (37,562 ) The provision for income taxes using the U.S. Federal statutory tax rate as compared to the Company’s effective tax rate is summarized as follows: Years Ended December 31, 2016 2015 U.S. Federal statutory rate (34.0 )% (34.0 )% State taxes (4.9 )% (6.0 )% Permanent differences 0.9 % 0.1 % Rate Change 7.6 % 0.0 % Prior year Net Operating Loss write-off (Section 382 restriction) 263.2 % 0.0 % Current year Net Operating Loss write-off 34.5 % 0.0 % Valuation allowance (267.0 )% 39.8 % Effective tax rate 0.3 % (0.1 )% The Company files income tax returns for Towerstream Corporation and its subsidiaries in the U.S. federal and various state principle jurisdictions. As of December 31, 2016, 2013 2016 The Company’s deferred tax assets (liabilities) consisted of the effects of temporary differences attributable to the following: Years Ended December 31, 2016 2015 Deferred tax assets Net operating loss carryforwards $ 2,948,281 $ 56,202,470 Stock-based compensation 2,931,251 2,426,886 Intangible assets 1,261,696 2,481,960 Debt discount 984,422 695,259 Allowance for doubtful accounts 25,281 37,145 Other 532,040 1,388,166 Total deferred tax assets 8,682,971 63,231,886 Valuation allowance (7,676,293 ) (61,340,847 ) Deferred tax assets, net of valuation allowance 1,006,678 1,891,039 Deferred tax liabilities Depreciation (1,006,678 ) (1,891,039 ) Intangible assets (420,437 ) (363,774 ) Total deferred tax liabilities (1,427,115 ) (2,254,813 ) Net deferred tax liabilities $ (420,437 ) $ (363,774 ) Accounting for Uncertainty in Income Taxes ASC Topic 740 740 As of December 31, 2016 2015, no No December 31, 2016 2015. not twelve NOL Limitations The Company’s utilization of net operating loss (“NOL”) carryforwards is subject to an annual limitation due to ownership changes that have occurred previously or that could occur in the future as provided in Section 382 382 50% 382, As of December 31, 2015, $140,517,000 November 9, 2016, 50% 382 382, $4,612,000. December 31, 2016, $2,948,000. $7,560,000 December 31, 2016 December 31, 2017. Valuation Allowance In assessing the realizability of deferred tax assets, the Company has considered whether it is more likely than not not December 31, 2016 2015. $53,644,554 $16,145,402, December 31, 2016 2015 $94,292 $8,511,042,

Note 14 - Fair Value Measuremen

Note 14 - Fair Value Measurement	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 14 Fair Value Measurement The FASB’s accounting standard for fair value measurements establishes a valuation hierarchy for disclosure of the inputs to valuation used to measure fair value. This hierarchy prioritizes the inputs into three 1 2 3 Cash and cash equivalents are measured at fair value using quoted market prices and are classified within Level 1 no December 31, 2016. Total Carrying Value Quoted prices in active markets (Level 1) Significant other o bservable i nputs (Level 2) Significant unobservable inputs (Level 3) December 31, 2016 $ 12,272,444 $ 12,272,444 $ - $ - December 31, 2015 $ 15,116,531 $ 15,116,531 $ - $ -

Note 15 - Commitments

Note 15 - Commitments	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Commitments Disclosure [Text Block]	Note 15 Commitments Operating Lease Obligations The Company has entered into operating leases related to roof rights, cellular towers, office space, and equipment leases under various non-cancelable agreements expiring on various dates through June 2024. one fifteen not not As of December 31, 2016, Years Ending December 31, 2017 $ 7,943,370 2018 6,318,665 2019 4,846,377 2020 2,627,912 2021 667,892 Thereafter 231,105 Total $ 22,635,322 Rent expenses were as follows: Year Ended December 31, 2016 2015 Points of Presence $ 8,491,235 $ 8,180,389 Corporate offices 335,713 382,234 Other 552,177 414,618 Total $ 9,379,125 $ 8,977,241 Rent expenses related to Points of Presence and other were included in infrastructure and access and Network operations in the Company’s consolidated statements of operations. Rent expense related to the Company’s corporate offices was included in general and administrative expenses in the Company’s consolidated statements of operations. In September 2013, January 1, 2014 December 31, 2019 five December 31, 2024. $359,750 2014 3% $416,970 2019. In December 2014, second February 2015 38 five $53,130 3% April 2016, $26,648 $25,000. Capital Lease Obligations The Company has entered into capital leases to acquire property and equipment expiring through June 2018. December 31, 2016, Years Ending December 31, 2017 $ 837,811 2018 143,796 Sub-Total 981,607 Less: Interest expense 31,895 Total capital lease obligations $ 949,712 Current $ 791,009 Long-Term $ 158,703

Note 16 - Subsequent Events

Note 16 - Subsequent Events	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	Note 16 Subsequent Events 1 On January 24, 2017, eighteen one three 2,037,085 $0.17 ten 940,193 January 24, 2018; 626,795 eight twenty-four January 24, 2020; 548,446 three 548,446 $15,000,000. 2 The Company issued shares of common stock in connection with the following activity: a) On January 9, 2017, 500,000 500,000 b) On various dates from January 26, 2017 March 23, 2017, 390 1,950,000 3 Effective February 1, 2017, February 2016 January 2017 three $12,500 $1,000 4 On February 4, 2017, 1,189,987 $0.17 ten 500,653 439,008 250,326 100% eight

Note 17 - Restatement

Note 17 - Restatement	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Reclassifications [Text Block]	Note 17 Restatement Subsequent to filing its annual report for the year ended December 31, 2016, June 22, 2017, December 31, 2016 no On October 16, 2014, June 14, 2017, December 31, 2016 6.1 March 31, 2017. December 31, 2016 The Company has restated its previously reported balance sheet by reclassify long term debt with a net carrying value of $31,487,253 December 31, 2016. not December 31, 2016 no

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Stockholders' Equity, Policy [Policy Text Block]	Retroactive Adjustment For Reverse Stock Split On July 7, 2016, one twenty
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the amounts of revenues and expenses. Actual results could differ from those estimates. Key estimates include fair value of certain financial instruments, carrying value of intangible assets, reserves for accounts receivable and accruals for liabilities.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist of cash and cash equivalents. At times, the Company’s cash and cash equivalents may December 31, 2016, $12 $250,000.
Receivables, Policy [Policy Text Block]	Accounts Receivable Accounts receivable are stated at cost less an allowance for doubtful accounts which reflects the Company’s estimate of balances that will not
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are stated at cost and include equipment, installation costs and materials. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized over the lesser of the useful lives or the term of the respective lease. Network, base station, shared wireless infrastructure and customer premise equipment are depreciated over estimated useful lives of five three five three five not
Goodwill and Intangible Assets, Intangible Assets, Indefinite-Lived, Policy [Policy Text Block]	FCC Licenses Federal Communications Commission (“FCC”) licenses are initially recorded at cost and are considered to be intangible assets with an indefinite life because the Company is able to maintain the license indefinitely as long as it complies with certain FCC requirements. The Company intends to and has demonstrated an ability to maintain compliance with such requirements. The Financial Accounting Standards Board’s (“FASB”) guidance on goodwill and other intangible assets states that an asset with an indefinite useful life is not
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-Lived Assets Long-lived assets with definitive lives consist primarily of property and equipment, and certain intangible assets. Long-lived assets are evaluated periodically for impairment, or whenever events or circumstances indicate their carrying value may not not The FASB’s guidance on asset retirement obligations addresses financial accounting and reporting for obligations associated with the retirement of tangible long-lived assets and the associated costs. This guidance requires the recognition of an asset retirement obligation and an associated asset retirement cost when there is a legal obligation associated with the retirement of tangible long-lived assets. The Company’s network equipment is installed on both buildings in which the Company has a lease agreement and at customer locations. In both instances, the installation and removal of the Company’s equipment is not not not not
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Goodwill represents the excess of the purchase price over the estimated fair value of identifiable net assets acquired in an acquisition. Goodwill is not may not No 50 no December 31, 2016 2015,
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The Company has categorized its financial assets and liabilities measured at fair value into a three not
Income Tax, Policy [Policy Text Block]	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period enacted. A valuation allowance is provided when it is more likely than not not not
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company normally enters into contractual agreements with its customers for periods ranging between one three no 104, 104”
Revenue Recognition, Deferred Revenue [Policy Text Block]	Deferred Revenues Customers are billed monthly in advance. Deferred revenues are recognized for that portion of monthly charges not
Advertising Costs, Policy [Policy Text Block]	Advertising Costs The Company charges advertising costs to expense as incurred. Advertising costs for the years ended December 31, 2016, 2015 $245,230, $1,058,000,
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based Compensation The Company accounts for stock-based awards issued to employees in accordance with FASB guidance. Such awards primarily consist of options to purchase shares of common stock. The fair value of stock-based awards is determined on the grant date using a valuation model. The fair value is recognized as compensation expense, net of estimated forfeitures, on a straight line basis over the service period which is normally the vesting period.
Earnings Per Share, Policy [Policy Text Block]	Basic and Diluted Net Loss Per Share Basic and diluted net loss per share has been calculated by dividing net loss by the weighted average number of common shares outstanding during the period. The following common stock equivalents were excluded from the computation of diluted net loss per common share because they were anti-dilutive. The exercise of these common stock equivalents would dilute earnings per shares if the Company becomes profitable in the future. Years Ended December 31, 2016 2015 Stock options 2,106,889 217,002 Warrants 180,000 202,500 Series D Convertible Preferred Stock 3,082,500 - Series E Convertible Preferred Stock 500,000 - Series F Convertible Preferred Stock 6,165,000 - Total 12,034,389 419,502
Derivatives, Policy [Policy Text Block]	Convertible Instruments The Company accounts for hybrid contracts that feature conversion options in accordance with applicable GAAP which requires companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments according to certain criteria. The criteria includes circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not not Conversion options that contain variable settlement features such as provisions to adjust the conversion price to those more favorable than that featured in the hybrid contract generally result in their bifurcation from the host instrument.
Reclassification, Policy [Policy Text Block]	Reclassifications Certain accounts in the prior year’s consolidated financial statements have been reclassified for comparative purposes to conform to the presentation in the current year’s consolidated financial statements. These reclassifications have no
Segment Reporting, Policy [Policy Text Block]	Segments The Company determined that the Shared Wireless Infrastructure and Fixed Wireless businesses represented separate business segments. In addition, the Company established a Corporate Group so that centralized operating and administrative activities which supported both businesses could be reported separately. During the fourth 2015,
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In May 2014, No. 2014 09 2014 09” 2014 09 605, 605 35, 2014 09 2014 09 2014 09 2014 09 two first 2014 09 second 2014 09 2014 09 2019 2015 14, 606 August 2015 one 2014 09 2015 14 not may There have been four 2014 09, 2016 08, March,2016 2014 09. 2016 10, April 2016, 2014 09 2016 12, 2014 09 2014 09. 2016 20, 606, December 2016, 2014 09, four In June 2014, No. 2014 12 2014 12” 2014 12 not 2014 12 January 1, 2016 not In August 2014, No. 2014–15 2014 15” 2014 15 one January 1, 2017 not In April 2015, No. 2015 03 2015 03” 835 30 2015 03 2015 03 January 1, 2016. December 31, 2015 $34,695,383 $1,691,421 In February 2016, 2016 02 2016 02 842 2016 02 2016 02 January 1, 2019. 2016 02 In March 2016, No. 2016 09, 718 January 1, 2017. In August 2016, No. 2016 15, 230 2016 15” 2016 15 eight December 15, 2017, 2016 15 In January 2017, No. 2017 01 805 not December 15, 2017, not In January 2017, No. 2017 04 2017 04” 350 2 2017 04 December 15, 2019. January 1, 2017. not 2017 04

Note 3 - Basis of Presentatio26

Note 3 - Basis of Presentation and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Years Ended December 31, 2016 2015 Stock options 2,106,889 217,002 Warrants 180,000 202,500 Series D Convertible Preferred Stock 3,082,500 - Series E Convertible Preferred Stock 500,000 - Series F Convertible Preferred Stock 6,165,000 - Total 12,034,389 419,502

Note 4 - Discontinued Operati27

Note 4 - Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule Of Components Of Loss From Discontinued Operations [Table Text Block]	Year Ended December 31, 2016 2015 Revenues $ 553,302 $ 3,370,181 Operating expenses: Infrastructure and access 965,596 19,292,571 Depreciation 638,681 4,032,219 Network operations 192,947 793,886 Customer support 69,804 383,155 Sales and marketing 246 145,954 General and administrative 105,545 - Total operating expenses 1,972,819 24,647,785 Net operating loss (1,419,517 ) (21,277,604 ) Gain on sale of assets 1,177,742 - Net Loss $ (241,775 ) $ (21,277,604 )
Discontinued Operation, Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	As of December 31, 2016 2015 Assets: Accounts receivable, net $ - $ 715,993 Prepaid expenses and other current assets 231,978 278,891 Deferred acquisitions costs - 253,685 Total Current Assets $ 231,978 $ 1,248,569 Liabilities: Accounts payable $ - $ 556,800 Accrued expenses - 66,101 Accrued expenses - network 1,240,000 3,284,467 Total Current Liabilities $ 1,240,000 $ 3,907,368
Disclosure of Assets Held-for-sale [Table Text Block]	Security deposits $ 356,108 Wi-Fi and back-end equipment, net - 4,958,999 Current assets held for sale $ 5,315,107

Note 5 - Property and Equipme28

Note 5 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Property, Plant and Equipment [Table Text Block]	As of December 31, 2016 2015 Network and base station equipment $ 42,098,570 $ 38,351,119 Customer premise equipment 33,617,085 30,910,874 Information technology 4,859,875 4,810,865 Furniture, fixtures and other 1,713,430 1,713,722 Leasehold improvements 1,631,322 1,623,559 83,920,282 77,410,139 Less: accumulated depreciation 68,667,925 56,174,755 Property and equipment, net $ 15,252,357 $ 21,235,384
Schedule of Capital Leased Assets [Table Text Block]	As of December 31, 2016 2015 Network and base station equipment $ 2,620,898 $ 2,620,898 Customer premise equipment 669,792 669,792 Information technology 1,860,028 1,860,028 5,150,718 5,150,718 Less: accumulated depreciation 4,083,274 3,114,968 Property acquired through capital leases, net $ 1,067,444 $ 2,035,750

Note 6 - Goodwill and Intangi29

Note 6 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	As of December 31, 2016 2015 Goodwill $ 1,674,281 $ 1,674,281 Customer relationships $ 11,856,126 $ 11,856,126 Less: accumulated amortization 11,725,369 11,333,096 Customer relationships, net 130,757 523,030 Backhaul agreement 3,837,783 - Less: accumulated amortization 1,066,050 - Backhaul agreement, net 2,771,733 - FCC licenses 750,000 1,284,555 Impairment charge - (534,555 ) FCC licenses, net 750,000 750,000 Intangible assets, net $ 3,652,490 $ 1,273,030
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Years Ending December 31, 2017 1,410,019 2018 1,279,261 2019 213,210 Total $ 2,902,490

Note 7 - Accrued Expenses (Tabl

Note 7 - Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	Accrued expenses consist of the following: As of December 31, 2016 2015 Payroll and related $ 294,006 $ 551,448 Professional services 263,928 427,932 Other 142,492 339,680 Property and equipment 118,139 176,614 Network 92,645 133,544 Total $ 911,210 $ 1,629,218

Note 8 - Other Long-term Liab31

Note 8 - Other Long-term Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Other Liabilities [Table Text Block]	Other long-term liabilities consist of the following: As of December 31, 2016 2015 Deferred rent $ 641,799 $ 1,227,414 Deferred taxes 420,438 363,774 Total $ 1,062,237 $ 1,591,188

Note 9 - Long-term Debt (Tables

Note 9 - Long-term Debt (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	2016 Callable 2015 Principal $ 33,290,995 $ 36,748,903 Unamortized debt discount (1,803,742 ) (3,744,941 ) Total $ 31,487,253 $ 33,003,962

Note 10 - Capital Stock (Tables

Note 10 - Capital Stock (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Preferred Stock Designated, Issued, and Outstanding [Table Text Block]	Designated Issued and Outstanding 2016 2015 Series A Preferred Stock 350,000 - - Series B Convertible Preferred Stock 892,857 - - Series C Convertible Preferred Stock 680,000 - - Series D Convertible Preferred Stock 4,421 1,233 - Series E Convertible Preferred Stock 2,000,000 500,000 - Series F Convertible Preferred Stock 1,233 1,233 - 3,928,511 502,466 -

Note 11 - Stock Option Plans 34

Note 11 - Stock Option Plans and Warrants (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Years Ended December 31, 2016 2015 Risk-free interest rate 0.9% to 1.8% 1.5% to 1.7% Expected volatility 78% to 110% 58% to 77% Expected life (in years) 4.2 4.1 to 4.2 Expected dividend yield 0% 0% Estimated forfeiture rates 1% to 20% 1% to 10%
Share-based Compensation, Stock Options, Activity [Table Text Block]	Number of Options Weighted Average Exercise Price Outstanding as of January 1, 2015 199,885 $ 54.60 Granted during 2015 43,938 29.20 Exercised (21,327 ) 31.60 Forfeited /expired (5,494 ) 38.80 Outstanding as of December 31, 2015 217,002 52.20 Granted during 2016 1,938,249 1.22 Exercised - - Forfeited /expired (48,362 ) 52.38 Outstanding as of December 31, 2016 2,106,889 $ 5.30 Exercisable as of December 31, 2016 927,520 $ 10.24
Schedule Of Grants Under Stock Option Plan Details [Table Text Block]	For the Years Ended December 31, 2016 2015 Annual grants to outside directors 294,999 10,000 Executive grants 452,500 11,563 Employee grants 1,108,250 22,375 Non-employee grants 82,500 - Total 1,938,249 43,938
Schedule Of Forfeited Or Expired Options Under Stock Option Plans [Table Text Block]	For the Years Ended December 31, 2016 2015 Employee terminations 46,260 4,119 Expired 2,102 1,375 Total 48,362 5,494
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Number of Warrants Weighted Average Exercise Price Outstanding as of January 1, 2015 and December 31, 2015 202,500 $ 26.20 Granted during 2016 4,973,214 1.63 Exchanged during 2016 (4,973,214 ) 1.63 Expired during 2016 (22,500 ) 100.00 Outstanding and exercisable as of December 31, 2016 180,000 $ 16.87

Note 13 - Income Taxes (Tables)

Note 13 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Years Ended December 31, 2016 2015 Current Federal $ - $ - State - - Total current - - Deferred Federal 45,587,097 (6,521,134 ) State 8,228,412 (1,150,789 ) Change in valuation allowance (53,758,846 ) 7,634,360 Total deferred 56,663 (37,562 ) Provision for income taxes $ 56,663 $ (37,562 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Years Ended December 31, 2016 2015 U.S. Federal statutory rate (34.0 )% (34.0 )% State taxes (4.9 )% (6.0 )% Permanent differences 0.9 % 0.1 % Rate Change 7.6 % 0.0 % Prior year Net Operating Loss write-off (Section 382 restriction) 263.2 % 0.0 % Current year Net Operating Loss write-off 34.5 % 0.0 % Valuation allowance (267.0 )% 39.8 % Effective tax rate 0.3 % (0.1 )%
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Years Ended December 31, 2016 2015 Deferred tax assets Net operating loss carryforwards $ 2,948,281 $ 56,202,470 Stock-based compensation 2,931,251 2,426,886 Intangible assets 1,261,696 2,481,960 Debt discount 984,422 695,259 Allowance for doubtful accounts 25,281 37,145 Other 532,040 1,388,166 Total deferred tax assets 8,682,971 63,231,886 Valuation allowance (7,676,293 ) (61,340,847 ) Deferred tax assets, net of valuation allowance 1,006,678 1,891,039 Deferred tax liabilities Depreciation (1,006,678 ) (1,891,039 ) Intangible assets (420,437 ) (363,774 ) Total deferred tax liabilities (1,427,115 ) (2,254,813 ) Net deferred tax liabilities $ (420,437 ) $ (363,774 )

Note 14 - Fair Value Measurem36

Note 14 - Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Total Carrying Value Quoted prices in active markets (Level 1) Significant other o bservable i nputs (Level 2) Significant unobservable inputs (Level 3) December 31, 2016 $ 12,272,444 $ 12,272,444 $ - $ - December 31, 2015 $ 15,116,531 $ 15,116,531 $ - $ -

Note 15 - Commitments (Tables)

Note 15 - Commitments (Tables)	12 Months Ended
	Dec. 31, 2016
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Years Ending December 31, 2017 $ 7,943,370 2018 6,318,665 2019 4,846,377 2020 2,627,912 2021 667,892 Thereafter 231,105 Total $ 22,635,322
Schedule of Rent Expense [Table Text Block]	Year Ended December 31, 2016 2015 Points of Presence $ 8,491,235 $ 8,180,389 Corporate offices 335,713 382,234 Other 552,177 414,618 Total $ 9,379,125 $ 8,977,241
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	Years Ending December 31, 2017 $ 837,811 2018 143,796 Sub-Total 981,607 Less: Interest expense 31,895 Total capital lease obligations $ 949,712 Current $ 791,009 Long-Term $ 158,703

Note 1 - Organization and Nat38

Note 1 - Organization and Nature of Business (Details Textual) - Shared Wireless Business [Member]	Mar. 09, 2016
Asset Purchase Agreement, Term	3 years
Asset Purchase Agreement, Number of One Year Renewals	2
Asset Purchase Agreement, Cancellation Notice	60 days
Asset Purchase Agreement, Renewal Term	1 year

Note 2 - Liquidity, Going Con39

Note 2 - Liquidity, Going Concern, and Management Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash and Cash Equivalents, at Carrying Value	$ 12,272,444	$ 15,116,531	$ 38,027,509
Working Capital	22,600,000
Retained Earnings (Accumulated Deficit)	(176,655,227)	(156,218,731)
Proceeds from Issuance or Sale of Equity	6,142,680
Debt Conversion, Original Debt, Amount	$ 5,329,736

Note 3 - Basis of Presentatio40

Note 3 - Basis of Presentation and Summary of Significant Accounting Policies (Details Textual)	Jul. 07, 2016	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Cash, Uninsured Amount		$ 12,000,000
Cash, FDIC Insured Amount		$ 250,000
Carrying Value Of Goodwill Greater Than Fair Value Likelihood Maximum Percentage		50.00%
Goodwill, Impairment Loss		$ 0	$ 0
Advertising Expense		245,230	1,058,000
Long-term Debt, Excluding Current Maturities		$ 31,487,253	33,003,962
Scenario, Previously Reported [Member]
Long-term Debt, Excluding Current Maturities			34,695,383
Scenario, Previously Reported [Member] | Other Noncurrent Assets [Member]
Debt Issuance Costs, Net			$ 1,691,421
Minimum [Member]
Contractual Agreements, Term		1 year
Maximum [Member]
Contractual Agreements, Term		3 years
Leasehold Improvements [Member]
Property, Plant and Equipment, Useful Life		5 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life		3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life		5 years
Information Technology [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life		3 years
Information Technology [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life		5 years
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	20

Note 3 - Basis of Presentatio41

Note 3 - Basis of Presentation and Summary of Significant Accounting Policies - Antidilutive Shares Excluded from Computation of EPS (Details) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Antidilutive Securities Excluded From Computation of Earnings Per Share, Amount (in shares)	12,034,389	419,502
Equity Option [Member]
Antidilutive Securities Excluded From Computation of Earnings Per Share, Amount (in shares)	2,106,889	217,002
Warrant [Member]
Antidilutive Securities Excluded From Computation of Earnings Per Share, Amount (in shares)	180,000	202,500
Series D Convertible Preferred Stock [Member]
Antidilutive Securities Excluded From Computation of Earnings Per Share, Amount (in shares)	3,082,500
Series E Convertible Preferred Stock [Member]
Antidilutive Securities Excluded From Computation of Earnings Per Share, Amount (in shares)	500,000
Series F Convertible Preferred Stock [Member]
Antidilutive Securities Excluded From Computation of Earnings Per Share, Amount (in shares)	6,165,000

Note 4 - Discontinued Operati42

Note 4 - Discontinued Operations (Details Textual)	Mar. 09, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)	Dec. 30, 2016USD ($)	Dec. 31, 2015USD ($)
Disposal Group, Including Discontinued Operation, Consideration				$ 3,837,783
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax		$ 1,177,742		1,177,742
Shared Wireless Business [Member]
Asset Purchase Agreement, Term	3 years
Asset Purchase Agreement, Number of One Year Renewals	2
Asset Purchase Agreement, Cancellation Notice	60 days
Disposal Group, Including Discontinued Operation, Assets	$ 2,660,041
Disposal Group, Including Discontinued Operation, Consideration	$ 3,837,783
Asset Impairment and Other Charges		1,585,319
Estimated Costs to Settle Lease Obligations		453,403
Impairment of Long-Lived Assets Held-for-use		528,364
Write off of Security Deposits		110,500
Accelerated Expensing of Deferred Acquistion Costs		$ 493,052
Reduction in Accrual for Terminated Lease Obligations			$ 1,244,284
Cost of Terminating Leases, Included in Infrastructure and Access				453,403		$ 3,284,467
Estimated Liability Related to Lease Termination, Reduction					$ 1,557,626
Estimated Liability Related to Lease Termination				$ 1,240,000
Asset Purchase Agreement, Renewal Term	1 year

Note 4 - Discontinued Operati43

Note 4 - Discontinued Operations - Loss From Discontinued Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenues	$ 553,302	$ 3,370,181
Infrastructure and access	965,596	19,292,571
Depreciation	638,681	4,032,219
Network operations	192,947	793,886
Customer support	69,804	383,155
Sales and marketing	246	145,954
General and administrative	105,545
Total operating expenses	1,972,819	24,647,785
Net operating loss	(1,419,517)	(21,277,604)
Gain on sale of assets	1,177,742
Net Loss	$ (241,775)	$ (21,277,604)

Note 4 - Discontinued Operati44

Note 4 - Discontinued Operations - Components of Balance Sheet Accounts (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Assets:
Accounts receivable, net		$ 715,993
Prepaid expenses and other current assets	231,978	278,891
Deferred acquisitions costs		253,685
Total Current Assets	231,978	1,248,569
Liabilities:
Accounts payable		556,800
Accrued expenses		66,101
Total Current Liabilities	1,240,000	3,907,368
Network [Member]
Liabilities:
Accrued expenses	$ 1,240,000	$ 3,284,467

Note 4 - Discontinued Operati45

Note 4 - Discontinued Operations - Assets Held for Sale (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Security deposits		$ 356,108
Wi-Fi and back-end equipment, net		4,958,999
Current assets held for sale		$ 5,315,107

Note 5 - Property and Equipme46

Note 5 - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Depreciation	$ 9,417,612	$ 9,251,311

Note 5 - Property and Equipme47

Note 5 - Property and Equipment - Property and Equipment (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property, Plant, and Equipment, Gross	$ 83,920,282	$ 77,410,139
Less: accumulated depreciation	68,667,925	56,174,755
Property and equipment, net	15,252,357	21,235,384
Network and Base Station Equipment [Member]
Property, Plant, and Equipment, Gross	42,098,570	38,351,119
Customer Premise Equipment [Member]
Property, Plant, and Equipment, Gross	33,617,085	30,910,874
Information Technology [Member]
Property, Plant, and Equipment, Gross	4,859,875	4,810,865
Furniture and Fixtures [Member]
Property, Plant, and Equipment, Gross	1,713,430	1,713,722
Leasehold Improvements [Member]
Property, Plant, and Equipment, Gross	$ 1,631,322	$ 1,623,559

Note 5 - Property and Equipme48

Note 5 - Property and Equipment - Property Acquired Through Capital Leases (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Capital Leased Assets, Gross	$ 5,150,718	$ 5,150,718
Less: accumulated depreciation	4,083,274	3,114,968
Property acquired through capital leases, net	1,067,444	2,035,750
Network and Base Station Equipment [Member]
Capital Leased Assets, Gross	2,620,898	2,620,898
Customer Premise Equipment [Member]
Capital Leased Assets, Gross	669,792	669,792
Information Technology [Member]
Capital Leased Assets, Gross	$ 1,860,028	$ 1,860,028

Note 6 - Goodwill and Intangi49

Note 6 - Goodwill and Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Amortization of Intangible Assets	$ 1,458,323	$ 392,272
Time Warner Cable [Member] | Backhaul Agreement [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	3 years
Delos Internet [Member] | Customer Relationships [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	4 years 60 days

Note 6 - Goodwill and Intangi50

Note 6 - Goodwill and Intangible Assets - Intangible Assets and Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Goodwill	$ 1,674,281	$ 1,674,281
Customer relationships, net	2,902,490
FCC licenses	750,000	1,284,555
Impairment charge		(534,555)
FCC licenses, net	750,000	750,000
Intangible assets, net	3,652,490	1,273,030
Customer Relationships [Member]
Customer relationships, net	130,757	523,030
Customer relationships	11,856,126	11,856,126
Less: accumulated amortization	11,725,369	11,333,096
Backhaul Agreement [Member]
Customer relationships, net	2,771,733
Customer relationships	3,837,783
Less: accumulated amortization	$ 1,066,050

Note 6 - Goodwill and Intangi51

Note 6 - Goodwill and Intangible Assets - Future Amortization Expense (Details)	Dec. 31, 2016USD ($)
2,017	$ 1,410,019
2,018	1,279,261
2,019	213,210
Total	$ 2,902,490

Note 7 - Accrued Expenses - Acc

Note 7 - Accrued Expenses - Accrued Expenses (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Accrued Liabilities, Current	$ 911,210	$ 1,629,218
Payroll and Related [Member]
Accrued Liabilities, Current	294,006	551,448
Professional Services [Member]
Accrued Liabilities, Current	263,928	427,932
Other Accrued Liabilities [Member]
Accrued Liabilities, Current	142,492	339,680
Property and Equipment [Member]
Accrued Liabilities, Current	118,139	176,614
Network [Member]
Accrued Liabilities, Current	$ 92,645	$ 133,544

Note 8 - Other Long-term Liab53

Note 8 - Other Long-term Liabilities - Other Liabilities, Current and Noncurrent (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Deferred rent	$ 641,799	$ 1,227,414
Deferred taxes	420,438	363,774
Total	$ 1,062,237	$ 1,591,188

Note 9 - Long-term Debt (Detail

Note 9 - Long-term Debt (Details Textual) - USD ($)	Nov. 08, 2016	Oct. 31, 2014	Oct. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Jul. 07, 2016	Jun. 17, 2016
Debt Instrument, Unamortized Discount				$ 1,803,742	$ 3,744,941
Warrants and Rights Outstanding						$ 240,709	$ 791,290
Gain (Loss) on Extinguishment of Debt				(500,000)
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 3	$ 5
Debt Conversion, Original Debt, Amount				5,329,736
Increase (Decrease) in Interest Payable, Net				1,477,926	1,453,347
Amortization of Debt Issuance Costs				1,609,588	2,080,125
Melody Business Finance LLC [Member] | Secured Debt [Member]
Debt Conversion, Original Debt, Amount	$ 5,000,000
Melody Business Finance LLC [Member] | Series D Convertible Preferred Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued	1,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	4,000,000
Towerstream Investor [Member] | Melody Business Finance LLC [Member]
Proceeds from Collection of Notes Receivable	$ 5,500,000
Melody Business Finance LLC [Member] | Secured Debt [Member]
Debt Conversion, Original Debt, Amount, Principal Portion	4,935,834
Debt Conversion, Original Debt, Amount, Interest Portion	64,166
Debt Instrument, Face Amount		$ 35,000,000	$ 35,000,000
Proceeds from Issuance of Long-term Debt			$ 33,950,000
Paid In Kind Interest Stated Rate		4.00%	4.00%
Debt Covenant, Cash and Cash Equivalents, Minimum Balance			$ 6,500,000
Debt Instrument Additional Interes Rate In The Event Of Default		5.00%	5.00%
Debt Instrument Prepayment Minimum Principal Amount		$ 5,000,000	$ 5,000,000
Debt Instrument, Prepayment, Integral Amounts Beyond the Minimum Principal Amount		1,000,000	1,000,000
Debt Instrument, Unamortized Discount		6,406,971	6,406,971
Warrants and Rights Outstanding		2,463,231	2,463,231
Interest Expense, Write-off of Unamortized Debt Discount	331,609
Gain (Loss) on Extinguishment of Debt	(500,000)
Debt Issuance Costs, Gross		2,893,739	2,893,739
Debt Instrument, Original Issue Discount		$ 1,050,000	$ 1,050,000
Debt Instrument, Original Issue Discount Rate		3.00%	3.00%
Debt Conversion, Original Debt, Amount	$ 5,000,000
Interest Expense				4,497,945	4,360,042
Interest Paid				2,955,853	2,906,695
Increase (Decrease) in Interest Payable, Net				1,477,926	1,453,347
Amortization of Debt Issuance Costs				$ 1,609,588	$ 2,080,125
Melody Business Finance LLC [Member] | Secured Debt [Member] | Warrant One [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		120,000	120,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 25.20	$ 25.20
Melody Business Finance LLC [Member] | Secured Debt [Member] | Warrant Two [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		60,000	60,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.20	$ 0.20
Melody Business Finance LLC [Member] | Secured Debt [Member] | If Rate Is Greater Than LIBOR Rate [Member]
Debt Instrument, Interest Rate, Stated Percentage		8.00%	8.00%
Melody Business Finance LLC [Member] | Secured Debt [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		7.00%
Debt Instrument, Reference Rate				0.77%

Note 9 - Long-term Debt - Summa

Note 9 - Long-term Debt - Summary of Long-term Debt (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Principal	$ 33,290,995	$ 36,748,903
Unamortized debt discount	(1,803,742)	(3,744,941)
Total	$ 31,487,253	$ 33,003,962

Note 10 - Capital Stock (Detail

Note 10 - Capital Stock (Details Textual)	Dec. 30, 2016$ / sharesshares	Dec. 19, 2016shares	Nov. 29, 2016shares	Nov. 22, 2016USD ($)$ / sharesshares	Nov. 16, 2016shares	Nov. 08, 2016USD ($)$ / sharesshares	Nov. 01, 2016USD ($)shares	Oct. 25, 2016USD ($)$ / sharesshares	Oct. 18, 2016shares	Sep. 21, 2016USD ($)$ / sharesshares	Sep. 12, 2016USD ($)$ / sharesshares	Jul. 26, 2016shares	Jul. 07, 2016USD ($)$ / sharesshares	Jun. 20, 2016USD ($)$ / sharesshares	Jun. 17, 2016$ / shares	Nov. 08, 2010$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Sep. 21, 2016USD ($)$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Nov. 21, 2016$ / sharesshares	Oct. 31, 2016$ / sharesshares	Aug. 21, 2015shares	Aug. 20, 2015shares
Common Stock, Par or Stated Value Per Share | $ / shares																	$ 0.001		$ 0.001	$ 0.001
Common Stock, Shares, Issued																	18,327,263		18,327,263	3,342,391
Common Stock, Shares Authorized																	200,000,000		200,000,000	200,000,000			200,000,000	95,000,000
Preferred Stock, Shares Authorized																	5,000,000		5,000,000	5,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares													$ 3		$ 5
Class of Warrant or Right, Warrant Term													5 years		5 years
Proceeds from Issuance or Sale of Equity, Net | $						$ 5,329,736
Stock Issued During Period, Shares, Exchange of Warrants											680,000
Adjustments to Additional Paid in Capital, Warrant Exchange | $											$ 1,031,999
Proceeds from Issuance of Common Stock | $										$ 4,000,000									$ 24,429	$ 42,216
Proceeds from Issuance of Warrants | $						1,588,794
Preferred Stock, Par or Stated Value Per Share | $ / shares																	$ 0.001		$ 0.001	$ 0.001
Proceeds from Issuance of Preferred Stock and Preference Stock | $																			$ 2,022,372
Common Stock, Pre-Reverse Stock Split, Conversion, Shares													20
Proceeds from Issuance or Sale of Equity | $																			$ 6,142,680
Stock Issued During Period, Shares, New Issues										2,962,963
Sale of Stock, Price Per Share | $ / shares										$ 1.35								$ 1.35
Maximum Value of Equity or Equity-linked Securities that May Be Sold | $						15,000,000
Share Price | $ / shares																	$ 0.18		$ 0.18
Underwriters' Commission, Percentage										7.00%								7.00%
Payments of Stock Issuance Costs | $						170,264				$ 621,720
Proceeds from Issuance of Common Stock, Net | $										3,378,280
Debt Conversion, Original Debt, Amount | $																			$ 5,329,736
Stock Issued During Period, Shares, Issued for Services																			192,966
Stock Issued During Period, Issued for Services, Average Price Per Share | $ / shares																			$ 2.53
Stock Issued During Period, Value, Issued for Services | $																		$ 488,656	$ 488,656
Common Stock, Shares, Outstanding																	18,327,263		18,327,263	3,342,391
Conversion of Series D Convertible Preferred Stock into Common Stock [Member]
Conversion of Stock, Shares Converted			1,955		378
Conversion of Stock, Shares Issued			4,750,000		3,228,264
Conversion of Series E Convertible Preferred Stock into Shares of Common Stock [Member]
Conversion of Stock, Shares Converted		1,500,000
Conversion of Stock, Shares Issued		1,500,000
Conversion of Series D Convertible Preferred Stock into Shares of Series F Convertible Preferred Stock [Member]
Conversion of Stock, Shares Converted	1,233
Conversion of Stock, Shares Issued	1,233
Melody Business Finance LLC [Member] | Secured Debt [Member]
Debt Conversion, Original Debt, Amount | $						5,000,000
Towerstream Investor [Member] | Melody Business Finance LLC [Member]
Proceeds from Collection of Notes Receivable | $						$ 5,500,000
Underwriters' Commissions [Member]
Payments of Stock Issuance Costs | $										$ 280,000
Additional Paid-in Capital [Member]
Stock Issued During Period, Value, Issued for Services | $																		$ 488,463
Common Stock [Member]
Proceeds from Issuance of Common Stock | $							$ 600,000				$ 4,000,000						$ 28,951			$ 49,757
Conversion of Stock, Shares Converted					378
Proceeds from Issuance or Sale of Equity | $														$ 2,280,000
Stock Issued During Period, Shares, New Issues							444,444				2,962,963
Payments of Stock Issuance Costs | $							$ 71,850				$ 621,720			$ 43,750
Stock Issued During Period, Shares, Issued for Services																		192,966
Stock Issued During Period, Value, Issued for Services | $																		$ 193
Private Placement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights													223,214	750,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares													$ 3	$ 5
Class of Warrant or Right, Warrant Term													5 years	5 years
Proceeds from Issuance or Sale of Equity, Net | $													$ 1,193,844	$ 2,236,250
Proceeds from Issuance of Common Stock | $														1,677,188
Proceeds from Issuance of Warrants | $													229,895	559,062
Proceeds from Issuance or Sale of Equity | $													$ 1,250,000	$ 2,280,000
Equity Units Issued During the Period, Number													892,857	750,000
Sale of Equity Units, Price Per Unit | $ / shares													$ 1.40	$ 3.04
Stock Issued During Period, Shares, New Issues														750,000
Payments of Stock Issuance Costs | $													$ 56,156	$ 43,750
Over-Allotment Option [Member]
Proceeds from Issuance of Common Stock | $								$ 600,000
Underwriters' Commission, Percentage								7.00%
Proceeds from Issuance of Common Stock, Net | $								$ 528,150
Over-Allotment Option [Member] | Common Stock [Member]
Stock Issued During Period, Shares, New Issues								444,444
Common Stock Shares Authorized, Underwriter Option																						444,444
Sale of Stock, Price Per Share | $ / shares																						$ 1.35
Share Price | $ / shares								$ 1.35
Payments of Stock Issuance Costs | $								$ 71,850
Over-Allotment Option [Member] | Common Stock [Member] | Underwriters' Commissions [Member]
Payments of Stock Issuance Costs | $								$ 42,000
Minimum [Member] | Common Stock [Member]
Share Price | $ / shares						$ 0.50
Preferred Share Purchase Rights [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares																$ 18
Preferred Stock, Redemption Price Per Share | $ / shares																$ 0.001
Preferred Share Purchase Rights [Member] | Minimum [Member]
Common Stock, Stock Acquisition, Rate																15.00%
Preferred Share Purchase Rights [Member] | Maximum [Member]
Exchange Offer Of Common Stock																15.00%
Warrants Issued for Conversion of Senior Secured Debt [Member] | Melody Business Finance LLC [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights						4,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares						$ 1.34
Class of Warrant or Right, Warrant Term						5 years
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized																350,000
Preferred Stock, Shares Outstanding																	0		0	0
Series A Preferred Stock [Member] | Preferred Share Purchase Rights [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right																0.01
Series B Convertible Preferred Stock [Member]
Conversion of Stock, Shares Converted												446,429
Preferred Stock, Shares Outstanding																	0		0	0
Series B Convertible Preferred Stock [Member] | Private Placement [Member]
Convertible Preferred Stock, Common Shares Issued upon Conversion of All Preferred Shares													446,429
Proceeds from Issuance of Preferred Stock and Preference Stock | $													$ 963,949
Stock Issued During Period, Shares, New Issues													892,857
Series C Convertible Preferred Stock [Member]
Stock Issued During Period, Shares, Exchange of Warrants									680,000		680,000
Convertible Preferred Stock, Shares Issued upon Conversion											1
Preferred Stock, Shares Outstanding																	0		0	0
Series C Convertible Preferred Stock [Member] | Preferred Stock [Member]
Stock Issued During Period, Value, Warrant Exchanges | $ / shares											$ 680
Series C Convertible Preferred Stock [Member] | Additional Paid-in Capital [Member]
Adjustments to Additional Paid in Capital, Warrant Exchange | $											$ 1,031,319
Series D Convertible Preferred Stock [Member]
Proceeds from Issuance or Sale of Equity, Net | $				$ 827,635
Convertible Preferred Stock, Beneficial Conversion Feature | $				$ 346,745		$ 1,375,000
Convertible Preferred Stock, Conversion Price, Percentage of Volume-weighted Average Price of Common Stock						5500.00%
Convertible Preferred Stock, Conversion Price, Minimum Volume-weighted Average Price Used in Computation | $ / shares						$ 0.644
Convertible Preferred Stock, Maximum Beneficial Ownership Percentage of Common Stock Upon Conversion						9.99%
Stockholders' Equity Note, Stock Split, Conversion Ratio				5.5
Preferred Stock, Shares Outstanding				3,421													1,233		1,233	0	622
Stock Issued During Period, Shares, Stock Splits				2,799
Preferred Stock, Par or Stated Value Per Share | $ / shares				$ 1,000		$ 5,500															$ 5,500
Convertible Preferred Stock, Conversion Price Per Common Share, Percentage of Prior Day's Closing Bid				75.00%
Proceeds from Issuance of Preferred Stock and Preference Stock | $				$ 1,000,000		$ 3,740,942
Stock Issued During Period, Shares, New Issues				1,000
Share Price | $ / shares				$ 1,000
Equity Restrictions, Stated Value of Convertible Preferred Stock Outstanding, Threshold | $						$ 2,000,000
Percentage of Equity Financings in Which the Holders of Convertible Preferred Stock Have the Right to Participate						100.00%
Payments of Stock Issuance Costs | $				$ 172,366
Series D Convertible Preferred Stock [Member] | Melody Business Finance LLC [Member]
Debt Conversion, Converted Instrument, Shares Issued						1,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights						4,000,000
Series D Convertible Preferred Stock [Member] | Minimum [Member]
Convertible Preferred Stock, Conversion Price | $ / shares				$ 0.40
Series E Convertible Preferred Stock [Member]
Stock Issued During Period, Shares, Exchange of Warrants				2,000,000
Convertible Preferred Stock, Shares Issued upon Conversion				1
Convertible Preferred Stock, Maximum Beneficial Ownership Percentage of Common Stock Upon Conversion				9.99%
Preferred Stock, Shares Outstanding																	500,000		500,000	0
Preferred Stock, Par or Stated Value Per Share | $ / shares				$ 0.001
Series F Convertible Preferred Stock [Member]
Convertible Preferred Stock, Conversion Price, Percentage of Five-day Volume-weighted Average Price of Common Stock	90.00%
Convertible Preferred Stock, Conversion Price, Conversion Floor | $ / shares	$ 0.20
Convertible Preferred Stock, Maximum Beneficial Ownership Percentage of Common Stock Upon Conversion	9.99%
Preferred Stock, Shares Outstanding																	1,233		1,233	0
Preferred Stock, Par or Stated Value Per Share | $ / shares	$ 1,000

Note 10 - Capital Stock - Prefe

Note 10 - Capital Stock - Preferred Stock Designated, Issued and Outstanding (Details) - shares	Dec. 31, 2016	Dec. 31, 2015
Series A Preferred Stock [Member]
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares designated (in shares)	350,000
Series B Convertible Preferred Stock [Member]
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares designated (in shares)	892,857
Series C Convertible Preferred Stock [Member]
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares designated (in shares)	680,000
Series D Convertible Preferred Stock [Member]
Preferred stock, shares issued (in shares)	1,233	0
Preferred stock, shares designated (in shares)	4,421
Series E Convertible Preferred Stock [Member]
Preferred stock, shares issued (in shares)	500,000	0
Preferred stock, shares designated (in shares)	2,000,000
Series F Convertible Preferred Stock [Member]
Preferred stock, shares issued (in shares)	1,233	0
Preferred stock, shares designated (in shares)	1,233
Series A, B, C, D, E, and F Preferred Stock [Member]
Preferred stock, shares issued (in shares)	502,466	0
Preferred stock, shares designated (in shares)	3,928,511

Note 10 - Capital Stock - Pre58

Note 10 - Capital Stock - Preferred Stock Designated, Issued and Outstanding (Details) (Parentheticals) - shares	Dec. 31, 2016	Nov. 22, 2016	Nov. 21, 2016	Dec. 31, 2015
Series A Preferred Stock [Member]
Preferred stock, shares outstanding (in shares)	0			0
Series B Convertible Preferred Stock [Member]
Preferred stock, shares outstanding (in shares)	0			0
Series C Convertible Preferred Stock [Member]
Preferred stock, shares outstanding (in shares)	0			0
Series D Convertible Preferred Stock [Member]
Preferred stock, shares outstanding (in shares)	1,233	3,421	622	0
Series E Convertible Preferred Stock [Member]
Preferred stock, shares outstanding (in shares)	500,000			0
Series F Convertible Preferred Stock [Member]
Preferred stock, shares outstanding (in shares)	1,233			0
Series A, B, C, D, E, and F Preferred Stock [Member]
Preferred stock, shares outstanding (in shares)	502,466			0

Note 11 - Stock Option Plans 59

Note 11 - Stock Option Plans and Warrants (Details Textual) - USD ($)	Feb. 04, 2017	Sep. 12, 2016	Jul. 07, 2016	Jun. 17, 2016	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Feb. 28, 2017	Sep. 30, 2016	Dec. 31, 2014	Nov. 30, 2013	Nov. 30, 2012	Aug. 31, 2008	May 31, 2007
Class of Warrant or Right, Weighted Warrants Exercisable, Average Remaining Contractual Life							5 years 109 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value					$ 0	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							1,938,249	43,938
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value							$ 0.74	$ 0.68
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number					2,106,889	2,106,889	2,106,889	217,002			199,885
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price					$ 5.30	$ 5.30	$ 5.30	$ 52.20			$ 54.60
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term							9 years 146 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number					927,520	927,520	927,520
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price					$ 10.24	$ 10.24	$ 10.24
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value					$ 0	$ 0	$ 0
Share Price					$ 0.18	$ 0.18	$ 0.18
Class of Warrant or Right, Issued During Period			223,214	750,000
Class of Warrant or Right, Warrant Term			5 years	5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 3	$ 5
Class of Warrant or Right, Exercisable Period, from Date of Issuance				6 years
Warrants and Rights Outstanding			$ 240,709	$ 791,290
Fair Value Assumptions, Expected Dividend Rate				0.00%
Class of Warrant or Right, Exchanged During Period		973,214					4,973,214
Stock Issued During Period, Shares, Exchange of Warrants		680,000
Warrant [Member]
Fair Value Assumptions, Risk Free Interest Rate			0.97%	1.17%
Fair Value Assumptions, Expected Term			5 years	5 years
Fair Value Assumptions, Expected Volatility Rate			78.00%	81.00%
Fair Value Assumptions, Expected Dividend Rate			0.00%
Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							294,999	10,000
Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							452,500	11,563
Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							1,108,250	22,375
Non-employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							82,500
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price					105	105	$ 105
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price					105	105	105
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price					0.24	0.24	0.24
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price					$ 0.24	$ 0.24	$ 0.24
Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	1,189,987
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
The 2008 Directors Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant					23,875	23,875	23,875
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized												100,000		50,000
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period							76,125
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period							10 years
The 2016 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross						1,805,499
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					1,435,000	1,435,000	1,435,000			682,000
The 2016 Equity Incentive Plan [Member] | Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized									2,521,347
The 2016 Non-employee Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					0
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					250,000	250,000	250,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant					38,995	38,995	38,995
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized					$ 843,779	$ 843,779	$ 843,779
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition							2 years 328 days
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period							10 years
Employee Stock Option [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							1 year
Employee Stock Option [Member] | General and Administrative Expense [Member]
Allocated Share-based Compensation Expense							$ 1,024,955	$ 1,016,705
Employee Stock Option [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period							10 years
Employee Stock Option [Member] | Maximum [Member] | Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							2 years
Employee Stock Option [Member] | Maximum [Member] | Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							3 years
Employee Stock Option [Member] | Maximum [Member] | Non-employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							1 year
Employee Stock Option [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period							5 years
Employee Stock Option [Member] | Minimum [Member] | Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							1 year
Employee Stock Option [Member] | Minimum [Member] | Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							1 year
Employee Stock Option [Member] | Minimum [Member] | Non-employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							180 days
Employee Stock Option [Member] | The 2007 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					120,196	120,196	120,196
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period							88,715
Employee Stock Option [Member] | The 2007 Incentive Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized													250,000		125,000
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period							242,487
Stock Options [Member] | The 2016 Non-employee Incentive Plan [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period						10 years

Note 11 - Stock Option Plans 60

Note 11 - Stock Option Plans and Warrants - Black-Scholes Option Pricing Model Assumptions (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Expected life (in years) (Year)	4 years 73 days
Expected dividend yield	0.00%	0.00%
Minimum [Member]
Risk-free interest rate	0.90%	1.50%
Expected volatility	78.00%	58.00%
Expected life (in years) (Year)		4 years 36 days
Estimated forfeiture rates	1.00%	1.00%
Maximum [Member]
Risk-free interest rate	1.80%	1.70%
Expected volatility	110.00%	77.00%
Expected life (in years) (Year)		4 years 73 days
Estimated forfeiture rates	20.00%	10.00%

Note 11 - Stock Options Plans a

Note 11 - Stock Options Plans and Warrants - Option Transactions Under the Stock Option Plans (Details) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Outstanding (in shares)	217,002	199,885
Outstanding, weighted average exercise price (in dollars per share)	$ 52.20	$ 54.60
Granted (in shares)	1,938,249	43,938
Granted, weighted average exercise price (in dollars per share)	$ 1.22	$ 29.20
Exercised (in shares)		(21,327)
Exercised, weighted average exercise price (in dollars per share)		$ 31.60
Outstanding, weighted average exercise price (in dollars per share)	$ 5.30	$ 52.20
Exercisable (in shares)	927,520
Forfeited /expired (in shares)	(48,362)	(5,494)
Forfeited /expired, weighted average exercise price (in dollars per share)	$ 52.38	$ 38.80
Outstanding (in shares)	2,106,889	217,002
Exercisable, weighted average exercise price (in dollars per share)	$ 10.24

Note 11 - Stock Option Plans 62

Note 11 - Stock Option Plans and Warrants - Grants Under Stock Option Plans (Details) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Granted (in shares)	1,938,249	43,938
Director [Member]
Granted (in shares)	294,999	10,000
Executive Officer [Member]
Granted (in shares)	452,500	11,563
Employee [Member]
Granted (in shares)	1,108,250	22,375
Non-employee [Member]
Granted (in shares)	82,500

Note 11 - Stock Option Plans 63

Note 11 - Stock Option Plans and Warrants - Forfeited or Expired Options Under Stock Option Plans (Details) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Employee terminations (in shares)	46,260	4,119
Expired (in shares)	2,102	1,375
Total (in shares)	48,362	5,494

Note 11 - Stock Option Plans 64

Note 11 - Stock Option Plans and Warrants - Summary of Warrant Activity (Details) - $ / shares	Sep. 12, 2016	Dec. 31, 2016
Outstanding, number (in shares)		202,500
Outstanding, weighted average exercise price (in dollars per share)		$ 26.20
Granted, number (in shares)		4,973,214
Granted, weighted average exercise price (in dollars per share)		$ 1.63
Exchanged, number (in shares)	(973,214)	(4,973,214)
Exchanged, weighted average exercise price (in dollars per share)		$ 1.63
Expired, number (in shares)		(22,500)
Expired, weighted average exercise price (in dollars per share)		$ 100
Outstanding, number (in shares)		180,000
Outstanding and exercisable, weighted average exercise price (in dollars per share)		$ 16.87

Note 12 - Employee Benefit Pr65

Note 12 - Employee Benefit Programs (Details Textual)	3 Months Ended	12 Months Ended
	Dec. 31, 2016USD ($)shares	Dec. 31, 2016USD ($)shares	Dec. 31, 2015USD ($)shares
Defined Contribution Plan, Eligibility Requirements, Minimum Age of Employees	21	21
Defined Contribution Plan, Eligibility Requirements, Minimum Length of Employment		30 days
Stock Issued During Period, Value, Employee Stock Purchase Plan	$ 28,952		$ 49,757
Defined Contribution Plan, Employer Discretionary Contribution Amount		$ 0	$ 0
2010 Employee Stock Purchase Plan [Member]
Percentage Of Discount Allowed For Shares Issued Under Employee Stock Purchase Plan		15.00%
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized | shares	25,000	25,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans | shares		29,807	2,838
Stock Issued During Period, Value, Employee Stock Purchase Plan		$ 28,952	$ 49,757
Defined Contribution Plan, Cost		$ 4,523	$ 7,541

Note 13 - Income Taxes (Details

Note 13 - Income Taxes (Details Textual) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Nov. 09, 2016
Operating Loss Carryforwards	$ 7,560,000	$ 7,560,000	$ 140,517,000	$ 4,612,000
Taxable Income (Loss)	$ (2,948,000)
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		(53,644,554)	16,145,402
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense		0	0
Discontinued Operations [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		$ 94,292	$ 8,511,042
Earliest Tax Year [Member] | Domestic Tax Authority [Member]
Open Tax Year		2,013
Latest Tax Year [Member] | Domestic Tax Authority [Member]
Open Tax Year		2,016

Note 13 - Income Taxes - Provis

Note 13 - Income Taxes - Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Federal	$ 45,587,097	$ (6,521,134)
State	8,228,412	(1,150,789)
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	(53,644,554)	16,145,402
Total deferred	56,663	(37,562)
Provision for income taxes	56,663	(37,562)
Continuing Operations [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ (53,758,846)	$ 7,634,360

Note 13 - Income Taxes - Effect

Note 13 - Income Taxes - Effective Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
U.S. Federal statutory rate	(34.00%)	(34.00%)
State taxes	(4.90%)	(6.00%)
Permanent differences	0.90%	0.10%
Rate Change	7.60%	0.00%
Prior year Net Operating Loss write-off (Section 382 restriction)	263.20%	0.00%
Current year Net Operating Loss write-off	34.50%	0.00%
Valuation allowance	(267.00%)	39.80%
Effective tax rate	0.30%	(0.10%)

Note 13 - Income Taxes - Deferr

Note 13 - Income Taxes - Deferred Tax Assets (Liabilities) (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets
Net operating loss carryforwards	$ 2,948,281	$ 56,202,470
Stock-based compensation	2,931,251	2,426,886
Intangible assets	1,261,696	2,481,960
Debt discount	984,422	695,259
Allowance for doubtful accounts	25,281	37,145
Other	532,040	1,388,166
Total deferred tax assets	8,682,971	63,231,886
Valuation allowance	(7,676,293)	(61,340,847)
Deferred tax assets, net of valuation allowance	1,006,678	1,891,039
Deferred tax liabilities
Depreciation	(1,006,678)	(1,891,039)
Intangible assets	(420,437)	(363,774)
Total deferred tax liabilities	(1,427,115)	(2,254,813)
Net deferred tax liabilities	$ (420,437)	$ (363,774)

Note 14 - Fair Value Measurem70

Note 14 - Fair Value Measurement - Fair Value of Assets and Liabilities (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Reported Value Measurement [Member]
Cash and Cash Equivalents	$ 12,272,444	$ 15,116,531
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and Cash Equivalents	$ 12,272,444	$ 15,116,531

Note 15 - Commitments (Details

Note 15 - Commitments (Details Textual) - USD ($)	1 Months Ended			12 Months Ended
	Apr. 30, 2016	Dec. 31, 2014	Sep. 30, 2013	Dec. 31, 2019	Dec. 31, 2016	Dec. 31, 2014
Corporate Offices [Member]
Annual Increase in Operating Lease Rent Expense					3.00%
Operating Lease, Annual Rent						$ 359,750
Lessee, Operating Lease, Renewal Term			5 years
Corporate Offices [Member] | Scenario, Forecast [Member]
Operating Lease, Annual Rent				$ 416,970
Sales Center [Member]
Annual Increase in Operating Lease Rent Expense		3.00%
Operating Lease, Annual Rent		$ 53,130
Lessee, Operating Lease, Term of Contract		3 years 60 days
Lessee, Operating Lease, Renewal Term		5 years
Security Deposit Forfeited	$ 26,648
Termination Payment of Lease	$ 25,000
Minimum [Member]
Lessee, Operating Lease, Renewal Term					1 year
Maximum [Member]
Lessee, Operating Lease, Renewal Term					15 years

Note 15 - Commitments - Total F

Note 15 - Commitments - Total Future Operating Lease Obligations (Details)	Dec. 31, 2016USD ($)
2,017	$ 7,943,370
2,018	6,318,665
2,019	4,846,377
2,020	2,627,912
2,021	667,892
Thereafter	231,105
Total	$ 22,635,322

Note 15 - Commitments - Rent Ex

Note 15 - Commitments - Rent Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Lease and Rental Expense	$ 9,379,125	$ 8,977,241
Points of Presence [Member]
Lease and Rental Expense	8,491,235	8,180,389
Corporate Offices [Member]
Lease and Rental Expense	335,713	382,234
Other Leased Property [Member]
Lease and Rental Expense	$ 552,177	$ 414,618

Note 15 - Commitments - Total74

Note 15 - Commitments - Total Future Capital Lease Obligations (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
2,017	$ 837,811
2,018	143,796
Sub-Total	981,607
Less: Interest expense	31,895
Total capital lease obligations	949,712
Current	791,009	$ 992,690
Long-Term	$ 158,703	$ 932,826

Note 16 - Subsequent Events (De

Note 16 - Subsequent Events (Details Textual) - USD ($)	Feb. 04, 2017	Feb. 01, 2017	Jan. 24, 2017	Jan. 09, 2017	Mar. 03, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price						$ 1.22	$ 29.20
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross						1,938,249	43,938
Subsequent Event [Member]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.17
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	1,189,987
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	100.00%
Subsequent Event [Member] | Series E Convertible Preferred Stock Convert to Common Stock [Member]
Conversion of Stock, Shares Issued				500,000
Conversion of Stock, Shares Converted				500,000
Subsequent Event [Member] | Series F Convertible Preferred Stock Convert to Common Stock [Member]
Conversion of Stock, Shares Issued					1,950,000
Conversion of Stock, Shares Converted					390
Subsequent Event [Member] | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	500,653
Subsequent Event [Member] | Board of Directors Chairman [Member]
Employment Agreement, Term		90 days
Employment Agreement, Monthly Salary		$ 12,500
Employment Agreement, Monthly Car Allowance		$ 1,000
Subsequent Event [Member] | Chief Operating Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	439,008
Subsequent Event [Member] | Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	250,326
Stock Options, Employment Agreement [Member] | Subsequent Event [Member]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 0.17
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			2,037,085
Stock Options, Employment Agreement [Member] | Subsequent Event [Member] | Vest on January 24, 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			940,193
Stock Options, Employment Agreement [Member] | Subsequent Event [Member] | Vest in Eight Quarterly Installments During the Twenty-four Months Ending January 24, 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			626,795
Stock Options, Employment Agreement [Member] | Subsequent Event [Member] | Vest Upon the Achievement of Three Consecutive Quarters of Positive Cash Flow [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			548,446
Stock Options, Employment Agreement [Member] | Subsequent Event [Member] | Vest Upon Sale of Earth Station Assets in Miami, Florida for Gross Proceeds Equal to or Greater than $15,000,000 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			548,446
Stock Options, Employment Agreement [Member] | Subsequent Event [Member] | Chief Executive Officer [Member]
Employment Agreement, Term			1 year 180 days
Employment Agreement, Automatic Renewal Term			1 year

Note 17 - Restatement (Details

Note 17 - Restatement (Details Textual)	Jun. 25, 2017USD ($)
Subsequent Event [Member] | Reclassification from Long-term Debt to Current Liabilities [Member] | Twelve Months Ended December 31, 2016 [Member]
Prior Period Reclassification Adjustment	$ 31,487,253

Uncategorized Items - twer-2016

Label	Element	Value
twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForReductionOfDebt	twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForReductionOfDebt	$ 5,329,736
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
Issuance of Convertible Preferred Stock in exchange for certain outstanding warrants	twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForOutstandingWarrants
Issuance of Convertible Preferred Stock in exchange for certain outstanding warrants	twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForOutstandingWarrants
Recognition on November 8, 2016 of beneficial conversion feature of $1,375,000 related to the modification of the conversion terms of Series D Convertible Preferred Stock and recorded as a deemed dividend	us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature
Recognition on November 8, 2016 of beneficial conversion feature of $1,375,000 related to the modification of the conversion terms of Series D Convertible Preferred Stock and recorded as a deemed dividend	us-gaap_AdjustmentsToAdditionalPaidInCapitalConvertibleDebtWithConversionFeature
Issuance on December 30, 2016 of 1,233 shares of Series F Convertible Preferred Stock in exchange for 1,233 shares of Series D Convertible Preferred Stock	twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForSharesOfADifferentSeries
Issuance of units consisting of shares of common stock and warrantst for gross cash proceeds, net of transaction costs	twer_StockIssuedDuringPeriodValueNewIssuesStockAndWarrants	2,236,250
Issuance of units consisting of shares of common stock and warrantst for gross cash proceeds, net of transaction costs	twer_StockIssuedDuringPeriodValueNewIssuesStockAndWarrants	1,194,737
Issuance on November 22, 2016 of 2,799 shares of Series D Convertible Preferred Stock in connection with a 5.5 for 1 forward split of that series of stock	twer_StockIssuedDuringPeriodValueStockSplits
Issuance of shares of common stock for gross cash proceeds, net of transaction costs	us-gaap_StockIssuedDuringPeriodValueNewIssues	3,378,280
Issuance of shares of common stock for gross cash proceeds, net of transaction costs	us-gaap_StockIssuedDuringPeriodValueNewIssues	528,150
Issuance of shares of common stock for gross cash proceeds, net of transaction costs	us-gaap_StockIssuedDuringPeriodValueNewIssues	827,635
Common Stock [Member]
Issuance at the end of each quarter of a total of 2,838 shares of common stock at an average price of $17.53 per share for proceeds of $49,757 in connection with the employee stock purchase plan	us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan	30
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	446
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	680
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	3,228
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	4,750
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	$ 1,500
Issuance of units consisting of shares of common stock and warrantst for gross cash proceeds, net of transaction costs (in shares)	twer_StockIssuedDuringPeriodSharesNewIssuesStockAndWarrants	750,000
Issuance of units consisting of shares of common stock and warrantst for gross cash proceeds, net of transaction costs	twer_StockIssuedDuringPeriodValueNewIssuesStockAndWarrants	$ 750
Issuance of shares of common stock for gross cash proceeds, net of transaction costs	us-gaap_StockIssuedDuringPeriodValueNewIssues	2,963
Issuance of shares of common stock for gross cash proceeds, net of transaction costs	us-gaap_StockIssuedDuringPeriodValueNewIssues	$ 444
Issuance at the end of each quarter of a total of 2,838 shares of common stock at an average price of $17.53 per share for proceeds of $49,757 in connection with the employee stock purchase plan (in shares)	us-gaap_StockIssuedDuringPeriodSharesEmployeeStockOwnershipPlan	29,807
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock (in shares)	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	446,429
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock (in shares)	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	680,000
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock (in shares)	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	3,228,264
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock (in shares)	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	4,750,000
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock (in shares)	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	1,500,000
Additional Paid-in Capital [Member]
twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForReductionOfDebt	twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForReductionOfDebt	$ 5,329,735
Issuance at the end of each quarter of a total of 2,838 shares of common stock at an average price of $17.53 per share for proceeds of $49,757 in connection with the employee stock purchase plan	us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan	28,922
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	447
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	(3,228)
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	(4,748)
Issuance of Convertible Preferred Stock in exchange for certain outstanding warrants	twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForOutstandingWarrants	(680)
Issuance of Convertible Preferred Stock in exchange for certain outstanding warrants	twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForOutstandingWarrants	(2,000)
Issuance of units consisting of shares of common stock and warrantst for gross cash proceeds, net of transaction costs	twer_StockIssuedDuringPeriodValueNewIssuesStockAndWarrants	2,235,500
Issuance of units consisting of shares of common stock and warrantst for gross cash proceeds, net of transaction costs	twer_StockIssuedDuringPeriodValueNewIssuesStockAndWarrants	1,193,844
Issuance on November 22, 2016 of 2,799 shares of Series D Convertible Preferred Stock in connection with a 5.5 for 1 forward split of that series of stock	twer_StockIssuedDuringPeriodValueStockSplits	(3)
Issuance of shares of common stock for gross cash proceeds, net of transaction costs	us-gaap_StockIssuedDuringPeriodValueNewIssues	3,375,317
Issuance of shares of common stock for gross cash proceeds, net of transaction costs	us-gaap_StockIssuedDuringPeriodValueNewIssues	527,706
Issuance of shares of common stock for gross cash proceeds, net of transaction costs	us-gaap_StockIssuedDuringPeriodValueNewIssues	827,634
Retained Earnings [Member]
twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForReductionOfDebt	twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForReductionOfDebt
Series E Preferred Stock [Member] | Preferred Stock [Member]
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	(1,500)
Issuance of Convertible Preferred Stock in exchange for certain outstanding warrants	twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForOutstandingWarrants	$ 2,000
Issuance of Convertible Preferred Stock in exchange for certain outstanding warrants (in shares)	twer_StockIssuedDuringPeriodSharesSharesIssuedInExchangeForOutstandingWarrants	2,000,000
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock (in shares)	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	(1,500,000)
Series C Preferred Stock [Member] | Preferred Stock [Member]
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	$ (680)
Issuance of Convertible Preferred Stock in exchange for certain outstanding warrants	twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForOutstandingWarrants	$ 680
Issuance of Convertible Preferred Stock in exchange for certain outstanding warrants (in shares)	twer_StockIssuedDuringPeriodSharesSharesIssuedInExchangeForOutstandingWarrants	680,000
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock (in shares)	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	(680,000)
Series B Preferred Stock [Member] | Preferred Stock [Member]
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	$ (893)
Issuance of units consisting of shares of common stock and warrantst for gross cash proceeds, net of transaction costs (in shares)	twer_StockIssuedDuringPeriodSharesNewIssuesStockAndWarrants	892,857
Issuance of units consisting of shares of common stock and warrantst for gross cash proceeds, net of transaction costs	twer_StockIssuedDuringPeriodValueNewIssuesStockAndWarrants	$ 893
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock (in shares)	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	(892,857)
Series F Preferred Stock [Member] | Preferred Stock [Member]
Issuance on December 30, 2016 of 1,233 shares of Series F Convertible Preferred Stock in exchange for 1,233 shares of Series D Convertible Preferred Stock	twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForSharesOfADifferentSeries	$ 1
Issuance on December 30, 2016 of 1,233 shares of Series F Convertible Preferred Stock in exchange for 1,233 shares of Series D Convertible Preferred Stock (in shares)	twer_StockIssuedDuringPeriodSharesSharesIssuedInExchangeForSharesOfADifferentSeries	1,233
Series D Preferred Stock [Member] | Preferred Stock [Member]
twer_StockIssuedDuringPeriodSharesSharesIssuedInExchangeForReductionOfDebt	twer_StockIssuedDuringPeriodSharesSharesIssuedInExchangeForReductionOfDebt	1,000
Issuance on November 22, 2016 of 2,799 shares of Series D Convertible Preferred Stock in connection with a 5.5 for 1 forward split of that series of stock (in shares)	us-gaap_StockIssuedDuringPeriodSharesStockSplits	2,799
twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForReductionOfDebt	twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForReductionOfDebt	$ 1
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities	(2)
Issuance on December 30, 2016 of 1,233 shares of Series F Convertible Preferred Stock in exchange for 1,233 shares of Series D Convertible Preferred Stock	twer_StockIssuedDuringPeriodValueSharesIssuedInExchangeForSharesOfADifferentSeries	(1)
Issuance on November 22, 2016 of 2,799 shares of Series D Convertible Preferred Stock in connection with a 5.5 for 1 forward split of that series of stock	twer_StockIssuedDuringPeriodValueStockSplits	$ 3
Issuance of shares of common stock for gross cash proceeds, net of transaction costs (in shares)	us-gaap_StockIssuedDuringPeriodSharesNewIssues	1,000
Issuance on December 30, 2016 of 1,233 shares of Series F Convertible Preferred Stock in exchange for 1,233 shares of Series D Convertible Preferred Stock (in shares)	twer_StockIssuedDuringPeriodSharesSharesIssuedInExchangeForSharesOfADifferentSeries	(1,233)
Issuance of shares of common stock for gross cash proceeds, net of transaction costs	us-gaap_StockIssuedDuringPeriodValueNewIssues	$ 1
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock (in shares)	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	(378)
Issuance of shares of common stock in connection with the conversion of shares of Convertible Preferred Stock (in shares)	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	(1,955)