CareCloud (CCLD) 10-K 24 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 17, 2016	Jun. 30, 2015
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Registrant Name	MEDICAL TRANSCRIPTION BILLING, CORP
Entity Central Index Key	1,582,982
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 9,543,380
Trading Symbol	MTBC
Entity Common Stock, Shares Outstanding		10,331,719

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2015	Dec. 31, 2014
CURRENT ASSETS:
Cash	$ 8,039,562	$ 1,048,660
Accounts receivable - net of allowance for doubtful accounts of $250,000 and $165,000 at December 31, 2015 and December 31, 2014, respectively	2,211,979	3,007,314
Current assets - related party	13,200	24,284
Prepaid expenses and other current assets	621,492	504,442
Total current assets	10,886,233	4,584,700
Property and equipment - net	1,372,283	1,444,334
Intangible assets - net	5,379,404	8,377,837
Goodwill	8,971,994	8,560,336
Other assets	66,984	140,053
TOTAL ASSETS	26,676,898	23,107,260
CURRENT LIABILITIES:
Accounts payable	370,441	1,082,342
Accrued compensation	627,450	836,525
Accrued expenses	650,221	1,113,108
Deferred rent	37,987	12,683
Deferred revenue	73,520	37,508
Accrued liability to related party	10,700	153,931
Borrowings under line of credit	2,000,000	1,215,000
Note payable - related party	0	470,089
Current portion of long-term debt	500,000	0
Notes payable - other (current portion)	582,023	596,616
Contingent consideration (current portion)	746,560	2,626,323
Dividends payable	159,236	0
Total current liabilities	5,758,138	8,144,125
Long - term debt, net of discount and debt issuance costs	4,836,384	0
Notes payable - other	66,539	48,564
Deferred rent	490,588	551,343
Deferred revenue	36,082	42,631
Contingent consideration	425,948	0
Deferred tax liability	171,269	0
Total liabilities	$ 11,784,948	$ 8,786,663
COMMITMENTS AND CONTINGENCIES (Note 11)
SHAREHOLDERS' EQUITY:
Preferred stock, par value $0.001 per share; authorized 1,000,000 shares; issued and outstanding 231,616 shares at December 31, 2015 and none at December 31, 2014	$ 232	$ 0
Common stock, $0.001 par value - authorized 19,000,000 shares; issued 10,345,351 and 9,711,604 shares at December 31, 2015 and 2014, respectively; outstanding, 10,244,013 and 9,711,604 shares at December 31, 2015 and 2014, respectively	10,346	9,712
Additional paid-in capital	24,549,889	18,979,976
Accumulated deficit	(9,147,507)	(4,460,129)
Accumulated other comprehensive loss	(398,979)	(208,962)
Less: 101,338 common shares held in treasury, at cost	(122,031)	0
Total shareholders' equity	14,891,950	14,320,597
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 26,676,898	$ 23,107,260

CONSOLIDATED BALANCE SHEETS _Pa

CONSOLIDATED BALANCE SHEETS [Parenthetical] - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Allowance for Doubtful Accounts Receivable (in dollars)	$ 250,000	$ 165,000
Preferred Stock, Par Value (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Shares Issued	231,616	0
Preferred Stock, Shares Outstanding	231,616	0
Common Stock, Par Value (in dollars per share)	$ 0.001	$ 0.001
Common Stock, Shares Authorized	19,000,000	19,000,000
Common Stock, Shares, Issued	10,345,351	9,711,604
Common Stock, Shares, Outstanding	10,244,013	9,711,604
Treasury Stock, Shares	101,338	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
NET REVENUE	$ 23,079,850	$ 18,303,264
OPERATING EXPENSES:
Direct operating costs	11,630,070	10,636,851
Selling and marketing	467,446	253,280
General and administrative	11,969,177	9,942,600
Research and development	659,176	531,676
Change in contingent consideration	(1,786,367)	(1,811,362)
Depreciation and amortization	4,598,610	2,791,368
Total operating expenses	27,538,112	22,344,413
OPERATING LOSS	(4,458,262)	(4,041,149)
OTHER:
Interest income	26,795	26,605
Interest expense	(288,406)	(183,466)
Other income (expense) - net	170,281	(134,715)
LOSS BEFORE INCOME TAXES	(4,549,592)	(4,332,725)
Income tax provision	137,786	176,525
NET LOSS	(4,687,378)	(4,509,250)
Preferred stock dividend	207,007	0
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (4,894,385)	$ (4,509,250)
Loss per common share:
Basic and diluted loss per share (in dollars per share)	$ (0.50)	$ (0.64)
Weighted-average basic and diluted shares outstanding (in shares)	9,732,806	7,084,630

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
NET LOSS		$ (4,687,378)	$ (4,509,250)
OTHER COMPREHENSIVE LOSS, NET OF TAX
Foreign currency translation adjustment	[1]	(190,017)	(21,608)
COMPREHENSIVE LOSS		$ (4,877,395)	$ (4,530,858)
[1]	Net of taxes of $141,945 for the year ended December 31, 2014. No tax effect has been recorded in 2015 as the Company recorded a valuation allowance against the tax benefit from its foreign currency translation adjustment.

CONSOLIDATED STATEMENTS OF COM6

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS [Parenthetical] - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Foreign currency translation adjustment		$ 141,945

CONSOLIDATED STATEMENT OF SHARE

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY - USD ($)	Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]	Treasury Stock [Member]
Balance at Dec. 31, 2013	$ 118,497	$ 0	$ 5,102	$ 251,628	$ 49,121	$ (187,354)	$ 0
Balance (in shares) at Dec. 31, 2013		0	5,101,770
Net loss	(4,509,250)	$ 0	$ 0	0	(4,509,250)	0	0
Foreign currency translation adjustment	120,337	0	0	0	0	120,337	0
Effect of valuation allowance against deferred tax asset related to foreign currency translation adjustment	(141,945)	0	0	0	0	(141,945)	0
Issuance of stock, net of fees and expenses	16,284,568	$ 0	$ 4,080	16,280,488	0	0	0
Issuance of stock, net of fees and expenses (in shares)		0	4,080,000
Shares issued on conversion of note	587,835	$ 0	$ 118	587,717	0	0	0
Shares issued on conversion of note (in shares)		0	117,567
Shares issued to acquired businesses	1,601,677	$ 0	$ 412	1,601,265	0	0	0
Shares issued to acquired businesses (in shares)		0	412,267
Stock-based compensation expense	258,878	$ 0	$ 0	258,878	0	0	0
Balance at Dec. 31, 2014	14,320,597	$ 0	$ 9,712	18,979,976	(4,460,129)	(208,962)	0
Balance (in shares) at Dec. 31, 2014		0	9,711,604
Net loss	(4,687,378)	$ 0	$ 0	0	(4,687,378)	0	0
Foreign currency translation adjustment	$ (190,017)	0	0	0	0	(190,017)	0
Effect of valuation allowance against deferred tax asset related to foreign currency translation adjustment
Forfeiture of shares issued to acquired businesses	$ (132,880)	$ 0	$ (54)	(132,826)	0	0	0
Forfeiture of shares issued to acquired businesses (in shares)		0	(53,797)
Settlement of contingent shares	674,485	$ 0	$ 567	673,918	0	0	0
Settlement of contingent shares (in shares)		0	566,794
Issuance of stock, net of fees and expenses	4,679,196	$ 232	$ 0	4,678,964	0	0	0
Issuance of stock, net of fees and expenses (in shares)		231,616	0
Restricted share units vested	0	$ 0	$ 121	(121)	0	0	0
Restricted share units vested (in shares)		0	120,750
Common stock warrants issued	104,000	$ 0	$ 0	104,000	0	0	0
Stock-based compensation expense	452,985	0	0	452,985	0	0	0
Purchase of common stock	(122,031)	0	0	0	0	0	(122,031)
Preferred stock dividends	(207,007)	0	0	(207,007)	0	0	0
Balance at Dec. 31, 2015	$ 14,891,950	$ 232	$ 10,346	$ 24,549,889	$ (9,147,507)	$ (398,979)	$ (122,031)
Balance (in shares) at Dec. 31, 2015		231,616	10,345,351

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
OPERATING ACTIVITIES:
Net loss	$ (4,687,378)	$ (4,509,250)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	4,598,610	2,791,368
Deferred rent	(11,362)	9,088
Deferred revenue	(28,664)	(31,283)
Deferred income taxes	171,269	153,364
Provision for doubtful accounts	275,218	169,299
Foreign exchange (gain) loss	(157,261)	123,210
Gain from reduction in referral fee	0	(105,523)
Gain on disposal of assets	0	(286)
Interest accretion on debt	50,759	77,263
Stock-based compensation expense	628,792	258,878
Change in contingent consideration	(1,786,367)	(1,811,362)
Other	0	(13,234)
Changes in operating assets and liabilities:
Accounts receivable	520,121	(2,167,193)
Other assets	233,144	72,235
Accounts payable and other liabilities	(1,689,662)	2,283,237
Net cash used in operating activities	(1,882,781)	(2,700,189)
INVESTING ACTIVITIES:
Capital expenditures	(421,858)	(1,116,191)
Cash paid for acquisitions and customer contracts	(180,565)	(11,536,639)
Advances to majority shareholder	0	(2,463)
Repayment of advances to majority shareholder	0	2,463
Net cash used in investing activities	(602,423)	(12,652,830)
FINANCING ACTIVITIES:
Proceeds from IPO of common stock, net of costs	0	17,167,294
Proceeds from issuance of preferred stock, net of costs	4,679,196	0
Proceeds from long term debt, net of costs	5,489,625	0
Proceeds from note payable to majority shareholder	410,000	165,000
Repayments of note payable to majority shareholder	(880,089)	(430,591)
Repayments of notes payable - other	(810,924)	(1,222,884)
Proceeds from line of credit	11,463,766	5,725,446
Repayments of line of credit	(10,678,766)	(5,525,446)
Preferred stock dividends paid	(47,771)	0
Purchase of common shares	(122,031)	0
Net cash provided by financing activities	9,503,006	15,878,819
EFFECT OF EXCHANGE RATE CHANGES ON CASH	(26,900)	24,916
NET INCREASE IN CASH	6,990,902	550,716
CASH - Beginning of the year	1,048,660	497,944
CASH - End of the year	8,039,562	1,048,660
SUPPLEMENTAL NONCASH INVESTING AND FINANCING ACTIVITIES:
Acquisition through issuance of promissory notes	375,000	0
Contingent consideration resulting from acquisitions	888,527	4,437,685
Equity issued in connection with acquisitions	0	1,601,677
Conversion of convertible note to common stock	0	587,835
Vehicle financing obtained	30,442	78,421
Purchase of prepaid insurance through assumption of note	374,785	486,858
Dividends declared, not paid	159,236	0
SUPPLEMENTAL INFORMATION - Cash paid during the year for:
Income taxes	9,759	5,230
Interest	$ 256,269	$ 147,192

ORGANIZATION AND BUSINESS

ORGANIZATION AND BUSINESS	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	1. Organization and Business General MTBC was founded in 1999 and incorporated under the laws of the State of Delaware in 2001. MTBC Private Limited (or “MTBC Pvt. Ltd.”) is a majority-owned subsidiary of MTBC based in Pakistan and was founded in 2004. MTBC owns 99.99 0.01 On July 23, 2014, the Company completed its initial public offering (“IPO”) of common stock. The Company sold 4,080,000 5.00 16.3 11.4 600,000 During the year 2015, the Company purchased the assets of Jesjam Holdings, LLC, a medical billing company doing business as Med Tech Professional Billing (“MedTech”) and the assets of the RCM division of QHR Technologies, Inc. which represented SoftCare Solutions Inc.’s clearinghouse, electronic data interchange and billing divisions (“SoftCare” and collectively with MedTech, the “2015 Acquisitions”). Also during the year 2015, the Company purchased certain customer relationships.

LIQUIDITY

LIQUIDITY	12 Months Ended
	Dec. 31, 2015
Liquidity [Abstract]
Liquidity [Text Block]	2. Liquidity We generated net losses of $ 4.7 4.5 1.9 2.7 The Company renegotiated its bank financing during the third quarter of 2015 and obtained additional funds through a combination of term loans and a line of credit with Opus Bank, which provided additional liquidity. The term loans plus the line of credit have a combined borrowing limit of $ 10 8 September 1, 2019 September 1, 2018 The Company completed a preferred stock offering in November 2015 and raised approximately $ 4.7 after expenses. The preferred stock is redeemable at the Company’s option after five years, and is not subject to conversion, redemption or sinking fund provisions.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	3. Significant Accounting Policies impairment of long-lived assets and (6) stock-based compensation Revenue Recognition Medical billing The Company bills its customers on a monthly basis, in arrears. Approximately 85 64 Fees charged to customers for the services provided are typically based on a percentage of net collections on the Company’s clients’ accounts receivable. The Company does not recognize revenue for service fees until the Company has received notification that a claim has been accepted and the amount which the physician will collect is determined, as the fees are not fixed and determinable until such time. As it relates to fees charged to PracticePro customers at the outset of an arrangement, the Company charges a set fee which includes account set up, creating a website for the customer, establishing credentials, and training the customer’s office staff. This service does not have stand-alone value separate from the ongoing revenue cycle management, electronic health records and practice management services. The fees are deferred and recognized as revenue over the estimated customer relationship period (currently estimated to be five years). Other services The Company also generated approximately 7 The Company’s revenue arrangements generally do not include a general right of return for services provided. 659,176 531,676 Internal-Use Software Costs The Company capitalizes certain development costs incurred in connection with its internal use software. Costs incurred in the preliminary stages of development are expensed as incurred. Once an application has reached the development stage, internal and external costs, if direct, are capitalized until the software is substantially complete and ready for its intended use. Capitalization ceases upon completion of all substantial testing. The Company also capitalizes costs related to specific upgrades and enhancements when it is probable the expenditures will result in additional functionality. Capitalized costs are recorded as part of intangible assets. Maintenance and training costs are expensed as incurred. Internal use software is amortized on a straight line basis over its estimated useful life, generally three years. Management evaluates the useful lives of these assets on an annual basis and tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets. During 2015 the Company capitalized approximately $ 60,000 and are expensed as incurred 203,425 103,624 1.2 Although the Company is no longer obligated to retain cash funds for dividends, the Company initially established a separate bank account with approximately $ 1.3 December 31, December 31, 2015 2014 Beginning balance $ 165,000 $ 58,183 Provision 275,218 169,299 Write-offs (190,218) (62,482) Ending balance $ 250,000 $ 165,000 Depreciation for computers is calculated over three years, while remaining assets (except leasehold improvements) are depreciated over five years. The Company amortizes leasehold improvements over the lesser of the lease term or the economic life of those assets. Generally, the lease term is the base lease term plus certain renewal option periods for which renewal is reasonably assured and for which failure to exercise the renewal option would result in an economic penalty to the Company. Intangible Assets — Intangible assets include customer contracts and relationships and covenants not-to-compete acquired in connection with acquisitions, as well as software purchase and development costs. The intangible assets acquired through the second quarter of 2015 are amortized on a straight-line basis over three years, which historically reflected the pattern in which economic benefits were expected to be realized. For customer contracts and relationships relating to the 2015 Acquisitions, amortization was charged using the double declining balance method over three years as the Company concluded that the double declining balance method was more appropriate based on its historical experience as the majority of the cash flows are expected to be recognized on an accelerated basis over their estimated useful lives. The effect of this change to an accelerated method of amortization did not have a material effect on the results of operations during the year ended December 31, 2015 and will not have a material effect on future periods. The customer relationships and associated contracts represent the most significant portion of the value of the purchase price for There was no impairment of intangibles or property and equipment during the years ended December 31, 2015 and 2014. st Goodwill consists of the excess of the purchase price over the fair value of identifiable net assets of businesses acquired. Conditions that could trigger a more frequent impairment assessment include, but are not limited to, a significant adverse change to the Company in certain agreements, significant underperformance relative to historical or projected future operating results, loss of customer relationships, an economic downturn in customers' industries, or increased competition. The first step of the goodwill impairment test is a comparison of the fair value of a reporting unit with its carrying amount, including goodwill. The estimate of the fair value of the reporting unit is based upon information available regarding prices of similar groups of assets, or other valuation techniques including present value techniques based upon estimates of future cash flows. If the fair value of the reporting unit exceeds its carrying value, goodwill of the reporting unit is not considered impaired and the second step is unnecessary. If the carrying value of the reporting unit exceeds its fair value, a second step is performed to measure the amount of impairment by comparing the carrying amount of the goodwill to the implied fair value of the goodwill. If the carrying amount of the goodwill is greater than the implied value, an impairment loss is recognized for the difference. The fair value of the reporting unit is allocated to all of the assets and liabilities of the reporting unit, including any unrecognized intangible assets. Any excess of the fair value of a reporting unit over the amounts assigned to its assets and liabilities represents the implied fair value of goodwill. 101,338 122,031 Stock-Based Compensation Business Combinations The Company records net deferred tax assets to the extent that these assets will more likely than not be realized. All available positive and negative evidence is considered in making such a determination, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies, and results of recent operations. A valuation allowance would be recorded to reduce deferred income tax assets when it is determined that it is more likely than not that the Company would not be able to realize its deferred income tax assets in the future in excess of their net recorded amount. The Company records uncertain tax positions on the basis of a two-step process whereby (1) the Company determines whether it is more likely than not that the tax positions will be sustained based on the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is greater than 50 percent likely to be realized upon ultimate settlement with the related tax authority. At December 31, 2015 and 2014, the Company did not have any uncertain tax positions that required recognition. Interest and penalties related to uncertain tax positions are recognized in income tax expense. For the years ended December 31, 2015 and 2014, the Company did not recognize any penalties or interest related to unrecognized tax benefits in its consolidated financial statements. The Company is prohibited from paying dividends on its common stock without the prior written consent of its senior lender, Opus Bank 58,000 Financial Instruments The Company follows a fair value measurement hierarchy to measure financial instruments. The fair value of the Company’s financial instruments is measured using inputs from the three levels of the fair value hierarchy as follows: Level 1 — Inputs are unadjusted quoted market prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 — Inputs are directly or indirectly observable, which include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 — Inputs are unobservable inputs that are used to measure fair value to the extent observable inputs are not available. The Company’s contingent consideration is a Level 3 liability and is measured at fair value at the end of each reporting period. The Company has certain financial instruments that are not measured at fair value on a recurring basis. These financial instruments are subject to fair value adjustments only in certain circumstances and include cash, notes receivable, accounts receivable, accounts payable and accrued expenses, borrowings under term loans and line of credit, and notes payable. Due to the short term nature of these financial instruments or that the borrowings bear interest at prevailing market rates Foreign Currency Translation 143,333 1,170,582 2,483,432 incurred in 2013 and 2014 628,000 Costs — 150,000 705,000 In May 2014, the FASB issued ASU No. 2014-09 , Revenue from Contracts with Customers In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements-Going Concern, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern If applicable, the Company will be required to disclose (i) the principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans), (ii) management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations, and (iii) either management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern or management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. This standard is effective for the Company’s interim and annual consolidated financial statements for fiscal year 2017, with earlier adoption permitted. The Company is currently evaluating the impact of this new standard. In April 2015, the FASB ASU No. 2015-03 Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs In September 2015, the FASB issued ASU No. 2015-16, Business Combinations In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, Leases

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	4. ACQUISITIONS 2015 Acquisitions On July 10, 2015, the Company entered into an Asset Purchase Agreement (the “APA”) with SoftCare Solutions, Inc., a Nevada corporation, which is the U.S. subsidiary of QHR Corporation (“QHR”), a publicly traded, Canada-based healthcare technology company. Pursuant to this APA, the Company purchased substantially all of the assets of the RCM division of QHR Technologies, Inc. which represents SoftCare’s clearinghouse, electronic data interchange and billing divisions. The acquisition has been accounted for as a business combination. The Company made an initial payment of $ 21,888 5 58,127 30 5 705,248 21,888 58,127 625,233 On August 31, 2015, the Company completed the acquisition of customer contracts from Jesjam Holdings, LLC, doing business as Med Tech Professional Billing (“MedTech”), a revenue cycle management company. The acquisition has been accounted for as a business combination. Per the terms of the purchase agreement, the purchase price amounts are based on 5% of gross fees that were earned by MedTech during the 12 month period immediately preceding the closing date of August 31, 2015 plus 20 th 5 302,610 39,316 263,294 Similar to previous acquisitions, these acquisitions were made to broaden the Company’s presence in the healthcare information technology industry through geographic expansion of its customer base and by increasing available customer relationship resources and specialized trained staff. The Company engaged a third-party valuation specialist to assist the Company in valuing the assets acquired. The following table summarizes the final purchase price allocation for the 2015 Acquisitions. Allocation of Purchase Price: SoftCare MedTech Customer relationships $ 373,000 $ 134,200 Acquired technology 81,000 - Goodwill 243,248 168,410 Tangible assets 8,000 - $ 705,248 $ 302,610 Revenues earned from the 2015 Acquisitions were approximately $ 1,092,000 2014 Acquisitions On July 28, 2014, the Company completed the acquisition of three revenue cycle management companies, Omni, Practicare and CastleRock. These acquisitions added a significant number of clients to the Company’s customer base and, similar to other acquisitions, were made to broaden the Company’s presence in the healthcare information technology industry through geographic expansion of its customer base and by increasing available customer relationship resources and specialized trained staff. These acquisitions were accounted for as business combinations. The aggregate purchase price at the time of the acquisition for the 2014 Acquisitions amounted to approximately $ 17.4 11.4 1,699,796 6.0 3.89 571,000 590,302 1,699,796 6.6 With respect to Omni, following the closing date an upward purchase price adjustment was made to the cash consideration payable to Omni to pay for the annualized revenue from new customers who executed one-year contracts prior to the closing, instead of the trailing 12 months’ revenue. This resulted in additional consideration of $ 100,582 15,700 The cash escrow was released 120 254,970 201,173 53,797 157,298 566,794 167,261 304,849 The difference between the 2014 Acquisitions’ operating results for the period July 28 through July 31, 2014 and the amount of net funds received by the Company from the previous owners for that period was accounted for as additional purchase price (“Acquired Backlog”). This intangible (approximately $ 148,000 On February 19, 2015, the Company entered into settlement agreements with certain parties that the Company believed had violated (or tortuously interfered with) an agreement restricting them from directly or indirectly soliciting customers of the Company pursuant to the acquisition agreement between the Company and CastleRock. In accordance with the settlement agreements, the Company paid $ 110,000 133,000 Under each purchase agreement, the Company was required to issue or entitled to cancel shares issued to the 2014 Acquisitions in the event acquired customer revenues for the 12 months following the closing of the acquisition are above or below a specified threshold. In the case of Practicare, the Company would also have been required to make an additional cash payment in the event post-closing revenues from customers acquired exceed a specified threshold. For each of the 2014 Acquisitions, the number of shares to be cancelled or issued as applicable was calculated using a pre-determined formula in each of the purchase agreements. Based on the revenues earned for the twelve months following the acquisition, the Company determined the number of shares expected to be earned and forfeited by the acquired companies. Accordingly, as of the acquisition date, the Company recorded $ 4.4 During each of the years ended December 31, 2015 and 2014, the Company recorded a $ 1.8 The following table summarizes the final historical purchase price consideration as of July 28, 2014 and the allocation of the purchase price to the net assets acquired: Contingent Common Stock Acquired Consideration Total Shares Value Cash Backlog Adjustment Consideration (in thousands) Omni 1,049 $ 4,079 $ 6,655 $ 103 $ (329) $ 10,508 Practicare 293 1,137 2,394 17 (242) 3,306 CastleRock 359 1,395 2,339 28 - 3,762 Total 1,701 $ 6,611 $ 11,388 $ 148 $ (571) $ 17,576 The actual purchase price of CastleRock and Omni were $ 2.4 8.7 In connection with both the valuations for the 2015 and 2014 Acquisitions, and the fair value of the customer contracts and relationships was established using a form of the income approach known as the excess earnings method. Under the excess earnings method, value is estimated as the present value of the benefits anticipated from ownership of the subject intangible asset in excess of the returns required on the investment in the contributory assets necessary to realize those benefits. The fair value of the non-compete agreements were determined based on the difference in the expected cash flows for the business with the non-compete agreement in place and without the non-compete agreement in place. The weighted-average amortization period of the acquired intangible assets is 3 Revenues earned from the 2014 Acquisitions were approximately $ 12.4 8.2 Pro forma financial information The pro forma information below represents condensed consolidated results of operations as if the acquisition of the 2014 Acquisitions and SoftCare occurred on January 1, 2014. The results of operations of Med Tech were not significant and not included in the pro forma information. The pro forma information has been included for comparative purposes and is not indicative of results of operations of the Company had the acquisitions occurred on the above date, nor is it necessarily indicative of future results. For the year ended December 31, 2015 2014 (Unaudited) (Unaudited) Total revenue $ 24,225,004 $ 31,571,078 Net loss attributable to common shareholders $ (6,757,720) $ (8,727,316) Net loss per common share $ (0.69) $ (1.23)

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS - NET	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	5. GOODWILL AND Intangible Assets – NET December 31, December 31, 2015 2014 Beginning gross balance $ 8,560,336 $ 344,000 Acquisitions 411,658 8,216,336 Ending gross balance $ 8,971,994 $ 8,560,336 Other Customer Non-Compete Intangible Relationships Agreements Assets Total COST Balance, January 1, 2015 $ 11,164,988 $ 1,206,272 $ 309,486 $ 12,680,746 Purchase of other intangible assets - - 97,596 97,596 Acquisition of customer relationships 494,358 - - 494,358 Allocation from 2015 Acquisitions 507,200 - 81,000 588,200 Balance, December 31, 2015 $ 12,166,546 $ 1,206,272 $ 488,082 $ 13,860,900 Useful lives 3 Years 3 Years 3 Years ACCUMULATED AMORTIZATION Balance, January 1, 2015 $ 3,754,244 $ 313,647 $ 235,018 $ 4,302,909 Amortization expense 3,597,288 522,124 59,175 4,178,587 Balance, December 31, 2015 7,351,532 835,771 294,193 8,481,496 Net book value $ 4,815,014 $ 370,501 $ 193,889 $ 5,379,404 COST Balance, January 1, 2014 $ 2,939,988 $ 281,272 $ 85,588 $ 3,306,848 Acquired backlog from 2014 Acquisitions - - 148,408 148,408 Purchase of other intangible assets - - 75,490 75,490 Allocation from 2014 Acquisitions 8,225,000 925,000 - 9,150,000 Balance, December 31, 2014 $ 11,164,988 $ 1,206,272 $ 309,486 $ 12,680,746 Useful lives 3 Years 3 Years 3 Years ACCUMULATED AMORTIZATION Balance, January 1, 2014 $ 1,626,776 $ 65,723 $ 79,569 $ 1,772,068 Amortization expense 2,127,468 247,924 155,449 2,530,841 Balance, December 31, 2014 3,754,244 313,647 235,018 4,302,909 Net book value $ 7,410,744 $ 892,625 $ 74,468 $ 8,377,837 Other intangible assets primarily represent the purchase of software. Amortization expense was $ 4,178,587 2,530,841 three Years ending December 31 2016 $ 3,468,621 2017 1,708,069 2018 202,714 Total $ 5,379,404

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, and Equipment Disclosure [Text Block]	6. Property and Equipment December 31, December 31, 2015 2014 Computers $ 1,364,198 $ 1,102,200 Office furniture and equipment 839,822 959,110 Transportation equipment 487,191 431,554 Leasehold improvements 356,617 337,248 Assets not placed in service 384,708 324,533 Total property and equipment 3,432,536 3,154,645 Less accumulated depreciation (2,060,253) (1,710,311) Property and equipment – net $ 1,372,283 $ 1,444,334 Depreciation expense was $ 420,023 260,527

CONCENTRATIONS

CONCENTRATIONS	12 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	7. Concentrations Financial Risks — 78,891,565 750,880 56,507,436 562,823 Concentrations of credit risk with respect to trade accounts receivable are managed by periodic credit evaluations of customers. The Company does not require collateral for outstanding trade accounts receivable. No one customer accounts for a significant portion of the Company’s trade accounts receivable portfolio and write-offs have not been significant. During the year ended December 31, 2015, there was one customer with sales of approximately 4 3 Geographical Risks Carrying amounts of net assets located in Pakistan were $ 1,049,501 796,609 3,434,687 2,681,937 December 31, December 31, 2015 2014 Current assets $ 908,554 $ 698,174 Non-current assets 1,297,294 1,355,333 2,205,848 2,053,507 Current liabilities (1,131,306) (1,233,618) Non-current liabilities (25,041) (23,280) $ 1,049,501 $ 796,609 The net assets located in Poland were not significant at December 31, 2015.

NET LOSS PER COMMON SHARE

NET LOSS PER COMMON SHARE	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	8. NET LOss per COMMON share The following table reconciles the weighted-average shares outstanding for basic and diluted net loss per share for the years ended December 31, 2015 and 2014: Year ended December 31, 2015 2014 Basic and Diluted: Net loss attributable to common shareholders $ (4,894,385 ) $ (4,509,250 ) Weighted average shares applicable to common shareholders used in computing basic and diluted loss per share 9,732,806 7,084,630 Net loss attributable to common shareholders per share - Basic and Diluted $ (0.50 ) $ (0.64 ) During the years ended December 31, 2015 and 2014, the 264,000 and 482,250 equity based restricted stock units respectively, which are unvested, have been excluded from the above calculation as they were anti-dilutive. The net loss per share-Diluted excludes both the 553,473 of contingently issued shares and the warrants granted to Opus Bank as the effect would be anti-dilutive

DEBT

DEBT	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	9. Debt Opus Bank On September 2, 2015, the Company entered into a credit agreement with Opus Bank. Opus Bank committed to extend a credit facility totaling $ 10 4 2 4 4 2 2 4 The Company’s obligations to Opus Bank are secured by substantially all of the Company’s domestic assets and 65 The interest rate on all of the Opus Bank borrowings is the higher of (a) the prime rate plus 1.75% and (b) 5.0%. The commitment fee on the unused revolving line of credit is 0.5 September 1, 2019 September 1, 2018 6 2 the covenants at year-end 166,667 The Opus Bank credit agreement contains various covenants and conditions governing the long term debt and the revolving line of credit. As of December 31, 2015, the Company was in compliance with all the covenants contained in the Opus Bank credit agreement. In connection with the Opus Bank debt, the Company paid $ 100,000 100,000 5.00 4.0 104,000 Additionally, in the third quarter of 2015 the Company elected to early adopt ASU 2015-03, the new debt issuance costs guidance issued in April 2015. This accounting standard requires that debt issuance costs related to a recognized debt liability be recorded in the balance sheet as a direct deduction from the debt liability rather than as an asset, which was the Company’s previous accounting policy. Since the Company had no prior debt issuance costs, it elected to early adopt of ASU 2015-03 so that a retrospective adjustment would not be required when ASU 2015-03 becomes effective. Total debt issuance costs were $ 510,000 4 8 Face amount of the loans $ 6,000,000 Unamortized debt issuance costs 475,103 Unamortized discount on loan fees 92,408 Unamortized discount of amount allocated to warrants 96,105 Balance at December 31, 2015 $ 5,336,384 TD Bank Revolving Line of Credit November 30, 2015 1,215,000 3 Wall Street Journal prime rate plus 1% 4.25 3 1,215,000 Santander Bank (formerly Sovereign Bank) Loan Agreement 100,000 7.74 Convertible Note September 23, 2013 500,000 March 23, 2016 7.0 117,567 upon the closing of the IPO at a conversion price equal to 90% of the per-share issuance price of the common stock in the IPO 118 587,717 77,263 Vehicle Financing Notes 3 5 Bank Direct Capital Finance 6.6 Obligation for customer 435,000 60,000 Vehicle Bank Direct Obligation for Years ending Financing Opus Bank Capital Customer December 31 Notes Term Loans Finance Relationships Total 2016 $ 30,207 $ 500,000 $ 176,816 $ 375,000 $ 1,082,023 2017 31,295 2,000,000 - - 2,031,295 2018 19,365 2,000,000 - - 2,019,365 2019 15,879 1,500,000 - - 1,515,879 Total $ 96,746 $ 6,000,000 $ 176,816 $ 375,000 $ 6,648,562

SHAREHOLDERS' EQUITY TRANSACTIO

SHAREHOLDERS' EQUITY TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	SHAREHOLDERS’ EQUITY TRANSACTIONS Treasury stock On December 15, 2015, the Board of Directors of the Company approved a $ 500,000 500,000 101,338 1.11 1.19 Preferred Stock On November 4, 2015, the Company completed a preferred stock offering whereby approximately 204,000 11 25.00 2.75 27,616 4.7 1.3 Commencing on or after November 4, 2020, the Company may redeem, at its option, the Preferred Stock, in whole or in part, at a cash redemption price of $ 25.00 If the Company were to liquidate, dissolve or wind up, the holders of the Preferred Stock will have the right to receive $ 25.00 In connection with this offering, the Company incurred approximately 628,000 of costs as well as $ 483,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	11. Commitments and Contingencies Legal Proceedings Leases Years Ending December 31 Total 2016 $ 305,316 2017 58,500 Total $ 363,816 Total rental expense, included in direct operating costs and general and administrative expense in the consolidated statements of operations, including amounts for related party leases described in Note 12, amounted to $ 937,757 886,393 Acquisitions—

RELATED PARTIES

RELATED PARTIES	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	12. Related PARTIES On September 2, 2015, the outstanding loan from the CEO which was made in 2013, together with accrued interest, aggregating $ 905,058 470,089 7.0 The Company recorded interest expense on the loan from the CEO of $ 24,969 45,029 69,998 55,806 During the year ended December 31, 2014, the CEO advanced the Company $ 165,000 The Company had sales to a related party, a physician who is related to the CEO. Revenue from this customer was $ 17,577 19,195 1,402 1,128 During April 2015, the Company began initial testing of a new service called “Same Day Funding” with the physician related to the CEO. The Audit Committee of the Board of Directors approved advancing funds of no more than $ 20,000 The Company is a party to a nonexclusive aircraft dry lease agreement with Kashmir Air, Inc. (“KAI”), which is owned by the CEO. The Company recorded expenses of $ 128,400 10,700 108,902 The Company leases its corporate offices in New Jersey, its temporary housing for its foreign visitors, storage space and its backup operations center in Bagh, Pakistan, from the CEO. The related party rent expense for the years ended December 31, 2015 and 2014 was $ 174,666 170,964 13,200 11,084 The Company advanced $ 1,000 1,494 The CEO of the Company had guaranteed the Company’s former line of credit with TD Bank.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	13. Employee Benefit PlanS The Company has a qualified 401(k) plan covering all U.S. employees who have completed three months of service. The plan provides for matching contributions by the Company equal to 100 3 50 2 88,172 131,168 Additionally, the Company has a defined contribution retirement plan covering all employees located in Pakistan who have completed 90 days of service. The plan provides for monthly contributions by the Company which are the lower of 10 750 148,186 92,236

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	STOCK-BASED COMPENSATION In April 2014, the Company adopted the Medical Transcription Billing, Corp. 2014 Equity Incentive Plan (the “2014 Plan”), reserving a total of 1,351,000 770,900 shares are available for grant. Permissible awards include incentive stock options, non-statutory stock options, stock appreciation rights, restricted stock, restricted stock units (“RSUs”), performance stock and cash-settled awards and other stock-based awards in the discretion of the Compensation Committee of the Board of Directors including unrestricted stock grants. The RSUs contain a provision in which the units shall immediately vest and become converted into the right to receive a cash payment payable on the original vesting date after a change in control as defined in the award agreement. The Company recognizes compensation expense on a straight-line basis over the total requisite service period for the entire award. For RSUs classified as equity, the market price of our common stock on the date of grant is used in recording the fair value of the award. For RSUs classified as a liability, the earned amount is marked to market based on the end of period common stock price. Certain RSUs were granted prior to the IPO. The Company engaged a third-party valuation specialist to assist the Company in determining the fair value of those RSUs, which were determined to be $ 3.60 $ 2.39 and $ 3.70 628,792 and $ 258,878 Year ended December 31, Stock-based compensation included in the Consolidated Statement of Operations: 2015 2014 Direct operating costs $ 21,267 $ 5,090 General and administrative 581,040 253,788 Research and development 22,226 - Selling and marketing 4,259 - Total stock-based compensation expense $ 628,792 $ 258,878 Shares Outstanding and unvested at January 1, 2014 - Granted 513,500 Vested - Forfeited (31,250) Outstanding and unvested at December 31, 2014 482,250 Granted 221,600 Vested (193,367) Forfeited (123,750) Outstanding and unvested at December 31, 2015 386,733 As of December 31, 2015, there was $ 733,050 1.6 Shares Shares authorized under the 2014 Plan 1,351,000 RSUs issued (513,500) RSUs forfeited 31,250 Shares available for grant at December 31, 2014 868,750 RSUs issued (221,600) RSUs forfeited 123,750 Shares available for grant at December 31, 2015 770,900 Of the total outstanding and unvested at December 31, 2015, 264,000 122,733 The liability for the cash-settled awards was $ 32,764 114,427

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	15. INCOME TAXES For the years ended December 31, 2015 and 2014, the Company estimated its income tax provision based upon the annual pre-tax loss. Although the Company is forecasting a return to profitability, it incurred cumulative losses which make realization of a deferred tax asset difficult to support in accordance with ASC 740. Accordingly, a valuation allowance has been recorded against all Federal and state deferred tax assets as of December 31, 2015 and December 31, 2014. The Company’s plan to repatriate earnings in Pakistan to the United States requires that U.S. Federal taxes be provided on the Company’s earnings in Pakistan. For state tax purposes, the Company’s Pakistan earnings generally are not taxed due to a subtraction modification available in most states. As a result, through December 31, 2013, the Company reported cumulative losses at the state level for the last three years, and determined that it was more likely than not that it will not be able to utilize its state deferred tax assets. A valuation allowance was recorded against all state deferred tax assets as of December 31, 2013 and the Company continued to record a valuation allowance against its state deferred tax assets through December 31, 2015. Year ended December 31, 2015 2014 Beginning balance $ 1,902,022 $ 82,052 Provision 857,619 1,819,970 Adjustments - - Ending balance $ 2,759,641 $ 1,902,022 Year ended December 31, 2015 2014 United States $ (5,729,949) $ (5,029,199) Foreign 1,180,357 696,474 Total $ (4,549,592) $ (4,332,725) Year ended December 31, 2015 2014 Current: Federal $ (68,893) $ 7,310 State 31,350 12,006 Foreign 4,060 3,845 (33,483) 23,161 Deferred: Federal 149,833 153,364 State 21,436 - 171,269 153,364 Total income tax provision $ 137,786 $ 176,525 December 31, December 31, 2015 2014 Deferred tax assets: Allowance for doubtful accounts $ 97,184 $ 49,775 Deferred revenue 14,023 16,070 Deferred rent 3,957 3,781 Property and intangible assets 215,112 552,373 State net operating loss ("NOL") carryforwards 329,857 114,190 Federal net operating loss ("NOL") carryforward 2,211,199 1,242,278 Cumulative translation adjustment 155,143 78,768 Other 217,060 110,136 Valuation allowance (2,759,641) (1,902,022) Total deferred tax assets 483,894 265,349 Deferred tax liabilities: Earnings and profits of the Pakistani subsidiary (483,894) (265,349) Goodwill amortization (171,269) - Net deferred tax liability $ (171,269) $ - Deferred income tax balances reflect the effects of temporary differences between the carrying amounts of assets and liabilities and their tax bases, as well as from net operating loss carryforwards. Deferred income tax assets represent amounts available to reduce income taxes payable on taxable income in future years. The Company has recorded goodwill as a result of its acquisitions. Goodwill is not amortized for financial reporting purposes. However, goodwill is tax deductible and therefore amortized over 15 years for tax purposes. As such, deferred income tax expense and a deferred tax liability arise as a result of the tax-deductibility of this indefinitely lived asset. The resulting deferred tax liability, which is expected to continue to increase over the amortization period, will have an indefinite life. This deferred tax liability could remain on the Company’s consolidated balance sheet indefinitely unless there is an impairment of goodwill (for financial reporting purposes) or a portion of the business is sold. Due to the fact that the aforementioned deferred tax liability could have an indefinite life, it is not netted against the Company’s deferred tax assets when determining the required valuation allowance. Doing so would result in the understatement of the valuation allowance and related deferred income tax expense. 34 Year ended December 31, 2015 2014 Federal tax (benefit) $ (1,546,861) $ (1,473,127) Increase (decrease) in income taxes resulting from: State tax expense, net of federal benefit (218,456) (108,105) Non-deductible items 17,456 21,407 Undistributed earnings from foreign subsidiaries 5,131 3,845 Deferred true-up 146,946 (87,500) Valuation allowance 857,619 1,819,971 Additional tax goodwill 884,517 - Other (8,566) 34 Total provision $ 137,786 $ 176,525 At December 31, 2015 and 2014, the Company did not have any uncertain tax positions that required recognition. The Company is subject to taxation in the United States, various states, Pakistan and Poland. As of December 31, 2015, tax years 2012 through 2014 remain open to examination by major taxing jurisdictions in which the Company is subject to tax. The Pakistan Federal Board of Revenue issued a tax holiday, which precludes the Pakistan subsidiary from being subject to income taxes through June 2016. It is the Company’s policy that any assessed penalties and interest on uncertain tax positions would be charged to income tax expense. For state tax purposes, the Company’s Pakistan earnings generally are not taxed due to a subtraction modification. The Pakistan tax holiday does not have a significant impact on the Company’s effective tax rate as all of its earnings in Pakistan are fully provided for at the U.S. Federal tax rate of 34 33 The Company has state NOL carryforwards of approximately $ 7.5 expire at various dates from 2033 to 2035 6.5 expire between 2034 and 2035

OTHER INCOME (EXPENSE) - NET

OTHER INCOME (EXPENSE) - NET	12 Months Ended
	Dec. 31, 2015
Other Income and Expenses [Abstract]
Other Nonoperating Income and Expense [Text Block]	16. OTHER INCOME (EXPENSE) – NET Other income (expense) net for the years ended December 31, 2015 and 2014 consisted of the following: Year ended December 31, 2015 2014 Foreign exchange gain (loss) $ 143,333 $ (122,163) Other 26,948 (12,552) Other income (expense) - net $ 170,281 $ (134,715) Foreign currency transaction gains (losses) result from transactions related to the intercompany receivable for which transaction adjustments are recorded in the consolidated statements of operations as they are not deemed to be permanently reinvested. An increase in the exchange rate of Pakistan rupees per U.S. dollar by 4 143,333

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	17. FAIR VALUE OF FINANCIAL INSTRUMENTS As of December 31, 2015 and December 31, 2014, the carrying amounts of cash, receivables, and accounts payable and accrued expenses approximated their estimated fair values because of the short term nature of these financial instruments. Our notes payable and line of credit are carried at cost and approximate fair value since the interest rates being charged approximates market rates. The fair value of our term loans at December 31, 2015 is $ 6.0 Fair value measurements-Level 2 The Company’s outstanding borrowings under the line of credit with Opus Bank and TD Bank had a carrying value of $ 2 1,215,000 Fair value measurements-Level 3 The fair value of the notes, auto loans and notes payable to the former owners of businesses acquired was determined based on internally-developed valuations that use current interest rates in developing a present value of these notes payable. These are categorized as Level 3 in the fair value hierarchy as there are unobservable inputs in which here is little or no market data and requires the Company to develop its own assumptions. Notes payable-other consists of fixed rate term loans from Bank Direct Capital Finance, auto loans and promissory notes from prior acquisitions. The fixed interest-bearing term notes to Bank Direct Capital Finance had an aggregate carrying value of $ 176,817 156,894 177,637 158,435 96,745 66,297 92,796 63,371 The Company has a non-interest bearing obligation for the purchase of customer relationships with a carrying value of $ 375,000 372,000 The Company issued fixed interest-bearing notes payable to the former owners of companies acquired prior to 2014. The aggregate carrying value of these notes payable was $ 421,989 423,168 There were no transfers into or out of Level 3 of the fair value hierarchy during the years ended December 31, 2015 and 2014. Year ended December 31, 2015 2014 Fair value measurement at beginning of year $ 644,974 $ 1,349,308 Promissory notes issued during the year 785,750 565,280 Repayment of notes payable (810,924) (1,217,886) Changes in fair values 22,530 (51,728) Fair value measurement at end of year $ 642,330 $ 644,974 Contingent Consideration The Company’s contingent consideration of $ 1,172,508 2,626,323 As stated in Note 4, the Company historically estimated the number of shares anticipated to be earned as a result of the 2014 Acquisitions. The remaining shares of one of the sellers related to the 2014 Acquisitions have been included in the contingent consideration liability as of December 31, 2015 since a formal settlement Fair Value Measurement at Reporting Date Using Significant Unobservable Inputs, Level 3 Year ended December 31, 2015 2014 Balance - January 1, $ 2,626,323 $ - Change in fair value (1,653,488) (1,811,362) Contingent consideration from acquisitions 888,527 4,437,685 Settlement in the form of shares issued (674,485) - Payment (14,369) - Balance - December 31, $ 1,172,508 $ 2,626,323

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	18. Subsequent events In January 2016, the Compensation Committee of the Board of Directors approved the issuance of 225,000 100,000 The Company also granted approximately 88,000 Also in January 2016, the Company recorded a settlement with CastleRock whereby CastleRock agreed to their forfeiture of the remaining 304,848 On January 25, 2016, the Board of Directors of the Company approved a $ 1,000,000 1,000,000 January 25, 2017 486,000 under this program. On February 15, 2016 (the “Closing Date”), the Company) entered into an Asset Purchase Agreement (the “APA”) with Gulf Coast Billing Inc., a Texas corporation (“GCB”), pursuant to which the Company purchased substantially all of the assets of GCB. In accordance with the terms of the APA, the Company paid $ 1,250,000 (28%) of the revenue earned and received from GCB accounts for three (3) years

SIGNIFICANT ACCOUNTING POLICI27

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation
Segment Reporting, Policy [Policy Text Block]	Segment Reporting
Use of Estimates, Policy [Policy Text Block]	Use of Estimates impairment of long-lived assets and (6) stock-based compensation
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Medical billing The Company bills its customers on a monthly basis, in arrears. Approximately 85 64 Fees charged to customers for the services provided are typically based on a percentage of net collections on the Company’s clients’ accounts receivable. The Company does not recognize revenue for service fees until the Company has received notification that a claim has been accepted and the amount which the physician will collect is determined, as the fees are not fixed and determinable until such time. As it relates to fees charged to PracticePro customers at the outset of an arrangement, the Company charges a set fee which includes account set up, creating a website for the customer, establishing credentials, and training the customer’s office staff. This service does not have stand-alone value separate from the ongoing revenue cycle management, electronic health records and practice management services. The fees are deferred and recognized as revenue over the estimated customer relationship period (currently estimated to be five years). Other services The Company also generated approximately 7 The Company’s revenue arrangements generally do not include a general right of return for services provided.
Direct Operating Costs Policy [Policy Text Block]	Direct Operating Costs
Research and Development Expense, Policy [Policy Text Block]	Research and Development Expenses 659,176 531,676
Internal Use Software, Policy [Policy Text Block]	Internal-Use Software Costs The Company capitalizes certain development costs incurred in connection with its internal use software. Costs incurred in the preliminary stages of development are expensed as incurred. Once an application has reached the development stage, internal and external costs, if direct, are capitalized until the software is substantially complete and ready for its intended use. Capitalization ceases upon completion of all substantial testing. The Company also capitalizes costs related to specific upgrades and enhancements when it is probable the expenditures will result in additional functionality. Capitalized costs are recorded as part of intangible assets. Maintenance and training costs are expensed as incurred. Internal use software is amortized on a straight line basis over its estimated useful life, generally three years. Management evaluates the useful lives of these assets on an annual basis and tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets. During 2015 the Company capitalized approximately $ 60,000
Selling, General and Administrative Expenses, Policy [Policy Text Block]	Selling and Marketing Expenses – and are expensed as incurred
Advertising Costs, Policy [Policy Text Block]	Advertising Costs 203,425 103,624
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash 1.2 Although the Company is no longer obligated to retain cash funds for dividends, the Company initially established a separate bank account with approximately $ 1.3
Trade and Other Accounts Receivable, Policy [Policy Text Block]	December 31, December 31, 2015 2014 Beginning balance $ 165,000 $ 58,183 Provision 275,218 169,299 Write-offs (190,218) (62,482) Ending balance $ 250,000 $ 165,000
Property and Equipment, Policy [Policy Text Block]	Property and Equipment Depreciation for computers is calculated over three years, while remaining assets (except leasehold improvements) are depreciated over five years. The Company amortizes leasehold improvements over the lesser of the lease term or the economic life of those assets. Generally, the lease term is the base lease term plus certain renewal option periods for which renewal is reasonably assured and for which failure to exercise the renewal option would result in an economic penalty to the Company.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	— Intangible assets include customer contracts and relationships and covenants not-to-compete acquired in connection with acquisitions, as well as software purchase and development costs. The intangible assets acquired through the second quarter of 2015 are amortized on a straight-line basis over three years, which historically reflected the pattern in which economic benefits were expected to be realized. For customer contracts and relationships relating to the 2015 Acquisitions, amortization was charged using the double declining balance method over three years as the Company concluded that the double declining balance method was more appropriate based on its historical experience as the majority of the cash flows are expected to be recognized on an accelerated basis over their estimated useful lives. The effect of this change to an accelerated method of amortization did not have a material effect on the results of operations during the year ended December 31, 2015 and will not have a material effect on future periods. The customer relationships and associated contracts represent the most significant portion of the value of the purchase price for
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]	Evaluation of Long-Lived Assets There was no impairment of intangibles or property and equipment during the years ended December 31, 2015 and 2014.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill st Goodwill consists of the excess of the purchase price over the fair value of identifiable net assets of businesses acquired. Conditions that could trigger a more frequent impairment assessment include, but are not limited to, a significant adverse change to the Company in certain agreements, significant underperformance relative to historical or projected future operating results, loss of customer relationships, an economic downturn in customers' industries, or increased competition. The first step of the goodwill impairment test is a comparison of the fair value of a reporting unit with its carrying amount, including goodwill. The estimate of the fair value of the reporting unit is based upon information available regarding prices of similar groups of assets, or other valuation techniques including present value techniques based upon estimates of future cash flows. If the fair value of the reporting unit exceeds its carrying value, goodwill of the reporting unit is not considered impaired and the second step is unnecessary. If the carrying value of the reporting unit exceeds its fair value, a second step is performed to measure the amount of impairment by comparing the carrying amount of the goodwill to the implied fair value of the goodwill. If the carrying amount of the goodwill is greater than the implied value, an impairment loss is recognized for the difference. The fair value of the reporting unit is allocated to all of the assets and liabilities of the reporting unit, including any unrecognized intangible assets. Any excess of the fair value of a reporting unit over the amounts assigned to its assets and liabilities represents the implied fair value of goodwill.
Treasury Stock [Policy Text Block]	Treasury Stock 101,338 122,031
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based Compensation
Business Combinations Policy [Policy Text Block]	Business Combinations Business Combinations
Income Tax, Policy [Policy Text Block]	Income Taxes The Company records net deferred tax assets to the extent that these assets will more likely than not be realized. All available positive and negative evidence is considered in making such a determination, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies, and results of recent operations. A valuation allowance would be recorded to reduce deferred income tax assets when it is determined that it is more likely than not that the Company would not be able to realize its deferred income tax assets in the future in excess of their net recorded amount. The Company records uncertain tax positions on the basis of a two-step process whereby (1) the Company determines whether it is more likely than not that the tax positions will be sustained based on the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is greater than 50 percent likely to be realized upon ultimate settlement with the related tax authority. At December 31, 2015 and 2014, the Company did not have any uncertain tax positions that required recognition. Interest and penalties related to uncertain tax positions are recognized in income tax expense. For the years ended December 31, 2015 and 2014, the Company did not recognize any penalties or interest related to unrecognized tax benefits in its consolidated financial statements.
Dividends [Policy Text Block]	Dividends The Company is prohibited from paying dividends on its common stock without the prior written consent of its senior lender, Opus Bank
Deferred Rent Recognition Policy [Policy Text Block]	Deferred Rent
Revenue Recognition, Deferred Revenue [Policy Text Block]	Deferred Revenue 58,000
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements Financial Instruments The Company follows a fair value measurement hierarchy to measure financial instruments. The fair value of the Company’s financial instruments is measured using inputs from the three levels of the fair value hierarchy as follows: Level 1 — Inputs are unadjusted quoted market prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 — Inputs are directly or indirectly observable, which include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 — Inputs are unobservable inputs that are used to measure fair value to the extent observable inputs are not available. The Company’s contingent consideration is a Level 3 liability and is measured at fair value at the end of each reporting period. The Company has certain financial instruments that are not measured at fair value on a recurring basis. These financial instruments are subject to fair value adjustments only in certain circumstances and include cash, notes receivable, accounts receivable, accounts payable and accrued expenses, borrowings under term loans and line of credit, and notes payable. Due to the short term nature of these financial instruments or that the borrowings bear interest at prevailing market rates
Foreign Currency Transactions and Translations Policy [Policy Text Block]	143,333
Initial Public Offering Costs Policy [Policy Text Block]	Stock Offering Costs — 1,170,582 2,483,432 incurred in 2013 and 2014 628,000
Acquisition Costs [Policy Text Block]	Acquisition Costs — 150,000 705,000
New Accounting Pronouncements, Policy [Policy Text Block]	In May 2014, the FASB issued ASU No. 2014-09 , Revenue from Contracts with Customers In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements-Going Concern, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern If applicable, the Company will be required to disclose (i) the principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans), (ii) management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations, and (iii) either management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern or management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. This standard is effective for the Company’s interim and annual consolidated financial statements for fiscal year 2017, with earlier adoption permitted. The Company is currently evaluating the impact of this new standard. In April 2015, the FASB ASU No. 2015-03 Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs In September 2015, the FASB issued ASU No. 2015-16, Business Combinations In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, Leases

SIGNIFICANT ACCOUNTING POLICI28

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule Of Movement In Allowance For Doubtful Accounts [Table Text Block]	December 31, December 31, 2015 2014 Beginning balance $ 165,000 $ 58,183 Provision 275,218 169,299 Write-offs (190,218) (62,482) Ending balance $ 250,000 $ 165,000

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2015
Business Combination [Member]
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Allocation of Purchase Price: SoftCare MedTech Customer relationships $ 373,000 $ 134,200 Acquired technology 81,000 - Goodwill 243,248 168,410 Tangible assets 8,000 - $ 705,248 $ 302,610
Business Acquisition, Pro Forma Information [Table Text Block]	For the year ended December 31, 2015 2014 (Unaudited) (Unaudited) Total revenue $ 24,225,004 $ 31,571,078 Net loss attributable to common shareholders $ (6,757,720) $ (8,727,316) Net loss per common share $ (0.69) $ (1.23)
Acquired Businesses [Member]
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Contingent Common Stock Acquired Consideration Total Shares Value Cash Backlog Adjustment Consideration (in thousands) Omni 1,049 $ 4,079 $ 6,655 $ 103 $ (329) $ 10,508 Practicare 293 1,137 2,394 17 (242) 3,306 CastleRock 359 1,395 2,339 28 - 3,762 Total 1,701 $ 6,611 $ 11,388 $ 148 $ (571) $ 17,576

GOODWILL AND INTANGIBLE ASSET30

GOODWILL AND INTANGIBLE ASSETS - NET (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill [Table Text Block]	December 31, December 31, 2015 2014 Beginning gross balance $ 8,560,336 $ 344,000 Acquisitions 411,658 8,216,336 Ending gross balance $ 8,971,994 $ 8,560,336
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Other Customer Non-Compete Intangible Relationships Agreements Assets Total COST Balance, January 1, 2015 $ 11,164,988 $ 1,206,272 $ 309,486 $ 12,680,746 Purchase of other intangible assets - - 97,596 97,596 Acquisition of customer relationships 494,358 - - 494,358 Allocation from 2015 Acquisitions 507,200 - 81,000 588,200 Balance, December 31, 2015 $ 12,166,546 $ 1,206,272 $ 488,082 $ 13,860,900 Useful lives 3 Years 3 Years 3 Years ACCUMULATED AMORTIZATION Balance, January 1, 2015 $ 3,754,244 $ 313,647 $ 235,018 $ 4,302,909 Amortization expense 3,597,288 522,124 59,175 4,178,587 Balance, December 31, 2015 7,351,532 835,771 294,193 8,481,496 Net book value $ 4,815,014 $ 370,501 $ 193,889 $ 5,379,404 COST Balance, January 1, 2014 $ 2,939,988 $ 281,272 $ 85,588 $ 3,306,848 Acquired backlog from 2014 Acquisitions - - 148,408 148,408 Purchase of other intangible assets - - 75,490 75,490 Allocation from 2014 Acquisitions 8,225,000 925,000 - 9,150,000 Balance, December 31, 2014 $ 11,164,988 $ 1,206,272 $ 309,486 $ 12,680,746 Useful lives 3 Years 3 Years 3 Years ACCUMULATED AMORTIZATION Balance, January 1, 2014 $ 1,626,776 $ 65,723 $ 79,569 $ 1,772,068 Amortization expense 2,127,468 247,924 155,449 2,530,841 Balance, December 31, 2014 3,754,244 313,647 235,018 4,302,909 Net book value $ 7,410,744 $ 892,625 $ 74,468 $ 8,377,837
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	As of December 31, 2015, future amortization expense scheduled to be expensed is as follows: Years ending December 31 2016 $ 3,468,621 2017 1,708,069 2018 202,714 Total $ 5,379,404

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment [Table Text Block]	Property and equipment as of December 31, 2015 and 2014 consisted of the following: December 31, December 31, 2015 2014 Computers $ 1,364,198 $ 1,102,200 Office furniture and equipment 839,822 959,110 Transportation equipment 487,191 431,554 Leasehold improvements 356,617 337,248 Assets not placed in service 384,708 324,533 Total property and equipment 3,432,536 3,154,645 Less accumulated depreciation (2,060,253) (1,710,311) Property and equipment – net $ 1,372,283 $ 1,444,334

CONCENTRATIONS (Tables)

CONCENTRATIONS (Tables)	12 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
Schedules of Concentration of Risk, by Geographical Risks Factor [Table Text Block]	The following is a summary of the net assets located in Pakistan as of December 31, 2015 and 2014: December 31, December 31, 2015 2014 Current assets $ 908,554 $ 698,174 Non-current assets 1,297,294 1,355,333 2,205,848 2,053,507 Current liabilities (1,131,306) (1,233,618) Non-current liabilities (25,041) (23,280) $ 1,049,501 $ 796,609

NET LOSS PER COMMON SHARE (Tabl

NET LOSS PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Schedule of Losses Per Share, Basic and Diluted [Table Text Block]	The following table reconciles the weighted-average shares outstanding for basic and diluted net loss per share for the years ended December 31, 2015 and 2014: Year ended December 31, 2015 2014 Basic and Diluted: Net loss attributable to common shareholders $ (4,894,385) $ (4,509,250) Weighted average shares applicable to common shareholders used in computing basic and diluted loss per share 9,732,806 7,084,630 Net loss attributable to common shareholders per share - Basic and Diluted $ (0.50) $ (0.64)

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	The long term debt at December 31, 2015 is recorded at its accredited value and consists of the following: Face amount of the loans $ 6,000,000 Unamortized debt issuance costs 475,103 Unamortized discount on loan fees 92,408 Unamortized discount of amount allocated to warrants 96,105 Balance at December 31, 2015 $ 5,336,384
Schedule of Maturities of Long-term Debt [Table Text Block]	Maturities of the outstanding notes payable, the term loan and other obligations as of December 31, 2015 are as follows: Vehicle Bank Direct Obligation for Years ending Financing Opus Bank Capital Customer December 31 Notes Term Loans Finance Relationships Total 2016 $ 30,207 $ 500,000 $ 176,816 $ 375,000 $ 1,082,023 2017 31,295 2,000,000 - - 2,031,295 2018 19,365 2,000,000 - - 2,019,365 2019 15,879 1,500,000 - - 1,515,879 Total $ 96,746 $ 6,000,000 $ 176,816 $ 375,000 $ 6,648,562

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Future minimum lease payments under non-cancelable operating leases for office space as of December 31, 2015 are as follows: Years Ending December 31 Total 2016 $ 305,316 2017 58,500 Total $ 363,816

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	The aggregate compensation cost of RSUs recorded under the 2014 Plan was 628,792 and $ 258,878 Year ended December 31, Stock-based compensation included in the Consolidated Statement of Operations: 2015 2014 Direct operating costs $ 21,267 $ 5,090 General and administrative 581,040 253,788 Research and development 22,226 - Selling and marketing 4,259 - Total stock-based compensation expense $ 628,792 $ 258,878
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]	Shares Outstanding and unvested at January 1, 2014 - Granted 513,500 Vested - Forfeited (31,250) Outstanding and unvested at December 31, 2014 482,250 Granted 221,600 Vested (193,367) Forfeited (123,750) Outstanding and unvested at December 31, 2015 386,733
Schedule of Unrecognized Compensation Cost, Available for Grant [Table Text Block]	Shares Shares authorized under the 2014 Plan 1,351,000 RSUs issued (513,500) RSUs forfeited 31,250 Shares available for grant at December 31, 2014 868,750 RSUs issued (221,600) RSUs forfeited 123,750 Shares available for grant at December 31, 2015 770,900

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Deferred Tax Valuation Allowance [Table Text Block]	The activity in the deferred tax valuation allowance was as follows for the years ended December 31, 2015 and 2014: Year ended December 31, 2015 2014 Beginning balance $ 1,902,022 $ 82,052 Provision 857,619 1,819,970 Adjustments - - Ending balance $ 2,759,641 $ 1,902,022
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Income (loss) before tax for financial reporting purposes during the years ended December 31, 2015 and 2014 consisted of the following: Year ended December 31, 2015 2014 United States $ (5,729,949) $ (5,029,199) Foreign 1,180,357 696,474 Total $ (4,549,592) $ (4,332,725)
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The provision for income taxes for the years ended December 31, 2015 and 2014 consisted of the following: Year ended December 31, 2015 2014 Current: Federal $ (68,893) $ 7,310 State 31,350 12,006 Foreign 4,060 3,845 (33,483) 23,161 Deferred: Federal 149,833 153,364 State 21,436 - 171,269 153,364 Total income tax provision $ 137,786 $ 176,525
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of the Company’s deferred income taxes as of December 31, 2015 and 2014 are as follows: December 31, December 31, 2015 2014 Deferred tax assets: Allowance for doubtful accounts $ 97,184 $ 49,775 Deferred revenue 14,023 16,070 Deferred rent 3,957 3,781 Property and intangible assets 215,112 552,373 State net operating loss ("NOL") carryforwards 329,857 114,190 Federal net operating loss ("NOL") carryforward 2,211,199 1,242,278 Cumulative translation adjustment 155,143 78,768 Other 217,060 110,136 Valuation allowance (2,759,641) (1,902,022) Total deferred tax assets 483,894 265,349 Deferred tax liabilities: Earnings and profits of the Pakistani subsidiary (483,894) (265,349) Goodwill amortization (171,269) - Net deferred tax liability $ (171,269) $ -
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	34 Year ended December 31, 2015 2014 Federal tax (benefit) $ (1,546,861) $ (1,473,127) Increase (decrease) in income taxes resulting from: State tax expense, net of federal benefit (218,456) (108,105) Non-deductible items 17,456 21,407 Undistributed earnings from foreign subsidiaries 5,131 3,845 Deferred true-up 146,946 (87,500) Valuation allowance 857,619 1,819,971 Additional tax goodwill 884,517 - Other (8,566) 34 Total provision $ 137,786 $ 176,525

OTHER INCOME (EXPENSE) - NET (T

OTHER INCOME (EXPENSE) - NET (Tables)	12 Months Ended
	Dec. 31, 2015
Other Income and Expenses [Abstract]
Schedule of Other Nonoperating Income (Expense) [Table Text Block]	Other income (expense) net for the years ended December 31, 2015 and 2014 consisted of the following: Year ended December 31, 2015 2014 Foreign exchange gain (loss) $ 143,333 $ (122,163) Other 26,948 (12,552) Other income (expense) - net $ 170,281 $ (134,715)

FAIR VALUE OF FINANCIAL INSTR39

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	The following table presents the change in the estimated fair value of Company’s liability under notes payable – other, measured using significant unobservable inputs (Level 3) for the years ended December 31, 2015 and 2014: Year ended December 31, 2015 2014 Fair value measurement at beginning of year $ 644,974 $ 1,349,308 Promissory notes issued during the year 785,750 565,280 Repayment of notes payable (810,924) (1,217,886) Changes in fair values 22,530 (51,728) Fair value measurement at end of year $ 642,330 $ 644,974
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Fair Value Measurement at Reporting Date Using Significant Unobservable Inputs, Level 3 Year ended December 31, 2015 2014 Balance - January 1, $ 2,626,323 $ - Change in fair value (1,653,488) (1,811,362) Contingent consideration from acquisitions 888,527 4,437,685 Settlement in the form of shares issued (674,485) - Payment (14,369) - Balance - December 31, $ 1,172,508 $ 2,626,323

ORGANIZATION AND BUSINESS (Deta

ORGANIZATION AND BUSINESS (Details Textual) - USD ($)	1 Months Ended
	Jul. 28, 2014	Jul. 23, 2014	Dec. 31, 2015
Description of Business [Line Items]
Payments to Acquire Businesses, Gross	$ 11,388,000
Equity Method Investment, Ownership Percentage			99.99%
Chief Executive Officer [Member]
Description of Business [Line Items]
Equity Method Investment, Ownership Percentage			0.01%
IPO [Member]
Description of Business [Line Items]
Stock Issued During Period, Shares, New Issues		4,080,000
Proceeds from Issuance Initial Public Offering		$ 16,300,000
Payments to Acquire Businesses, Gross	11,400,000
Share Price		$ 5
Brokerage Fee	$ 600,000

LIQUIDITY (Details Textual)

LIQUIDITY (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Nov. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Liquidity [Line Items]
Utilized Term Loan And Line of Credit		$ 8,000,000
Term Loan and Line of Credit		10,000,000
Issuance of preferred stock, net of fees and expenses		$ 4,679,196	$ 16,284,568
Line of Credit Facility, Expiration Date		Sep. 1, 2018	Nov. 30, 2015
Term Loan Expiration Date		Sep. 1, 2019
Net (Loss) Attributable to Common Shareholders		$ (4,687,378)	$ (4,509,250)
Net cash used in operating activities		$ (1,882,781)	$ (2,700,189)
Series A Preferred Stock [Member]
Liquidity [Line Items]
Issuance of preferred stock, net of fees and expenses	$ 4,700,000

SIGNIFICANT ACCOUNTING POLICI42

SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Financing Receivable [Line Items]
Beginning balance	$ 165,000	$ 58,183
Provision	275,218	169,299
Write-offs	(190,218)	(62,482)
Ending balance	$ 250,000	$ 165,000

SIGNIFICANT ACCOUNTING POLICI43

SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Jul. 23, 2014	Dec. 31, 2015	Dec. 31, 2014
Concentration Risk, Percentage		4.00%	3.00%
Advertising Costs		$ 203,425	$ 103,624
Research and Development Expense		$ 659,176	531,676
Effective Income Tax Rate Reconciliation, Deduction, Other, Percent		50.00%
Foreign Currency Transaction Gain (Loss), before Tax		$ 143,333	(122,163)
Treasury Stock, Share, Repurchased		101,338
Treasury Stock, Value, Repurchased, Cost Method		$ (122,031)
General and Administrative Expense [Member]
Business Combination, Acquisition Related Costs		150,000	705,000
SoftCare acquisition [Member]
Deferred Revenue		58,000
Preferred Stock Dividends [Member]
Cash Equivalents, at Carrying Value		1,200,000
Preferred Stock Dividends [Member] | Bank Time Deposits [Member]
Cash Equivalents, at Carrying Value		$ 1,300,000
Other services [Member] | Sales Revenue, Net [Member]
Concentration Risk, Percentage		7.00%
IPO [Member]
Adjustments to Additional Paid in Capital, Other	$ 2,483,432
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs		$ 628,000	$ 1,170,582
Software Development [Member]
Development Cost		$ 60,000
Customer Concentration Risk [Member]
Concentration Risk, Percentage		85.00%	64.00%

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Goodwill	$ 8,971,994	$ 8,560,336	$ 344,000
SoftCare Solutions, Inc [Member]
Business Acquisition [Line Items]
Goodwill	243,248
Tangible assets	8,000
Total	705,248
Med Tech Professional Billing [Member]
Business Acquisition [Line Items]
Goodwill	168,410
Tangible assets	0
Total	302,610
Customer relationships [Member] | SoftCare Solutions, Inc [Member]
Business Acquisition [Line Items]
Business combination, recognized identifiable assets acquired and liabilities assumed, intangible assets, other than goodwill, total	373,000
Customer relationships [Member] | Med Tech Professional Billing [Member]
Business Acquisition [Line Items]
Business combination, recognized identifiable assets acquired and liabilities assumed, intangible assets, other than goodwill, total	134,200
Acquired technology [Member] | SoftCare Solutions, Inc [Member]
Business Acquisition [Line Items]
Business combination, recognized identifiable assets acquired and liabilities assumed, intangible assets, other than goodwill, total	81,000
Acquired technology [Member] | Med Tech Professional Billing [Member]
Business Acquisition [Line Items]
Business combination, recognized identifiable assets acquired and liabilities assumed, intangible assets, other than goodwill, total	$ 0

ACQUISITIONS (Details 1)

ACQUISITIONS (Details 1) shares in Thousands, $ in Thousands	1 Months Ended
	Jul. 28, 2014USD ($)shares
Business Acquisition [Line Items]
Purchase price consideration, Cash	$ 11,388
Purchase price consideration, Acquired Backlog	148
Purchase price consideration, Contingent Consideration Adjustment	(571)
Purchase price consideration, Total Consideration	$ 17,576
Common Stock [Member]
Business Acquisition [Line Items]
Purchase price consideration, Shares | shares	1,701
Purchase price consideration, Value	$ 6,611
Omni [Member]
Business Acquisition [Line Items]
Purchase price consideration, Cash	6,655
Purchase price consideration, Acquired Backlog	103
Purchase price consideration, Contingent Consideration Adjustment	(329)
Purchase price consideration, Total Consideration	$ 10,508
Omni [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Purchase price consideration, Shares | shares	1,049
Purchase price consideration, Value	$ 4,079
Practicare [Member]
Business Acquisition [Line Items]
Purchase price consideration, Cash	2,394
Purchase price consideration, Acquired Backlog	17
Purchase price consideration, Contingent Consideration Adjustment	(242)
Purchase price consideration, Total Consideration	$ 3,306
Practicare [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Purchase price consideration, Shares | shares	293
Purchase price consideration, Value	$ 1,137
CastleRock [Member]
Business Acquisition [Line Items]
Purchase price consideration, Cash	2,339
Purchase price consideration, Acquired Backlog	28
Purchase price consideration, Contingent Consideration Adjustment	0
Purchase price consideration, Total Consideration	$ 3,762
CastleRock [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Purchase price consideration, Shares | shares	359
Purchase price consideration, Value	$ 1,395

ACQUISITIONS (Details 2)

ACQUISITIONS (Details 2) - Medical Transcription Billing, Corp. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Total revenue	$ 24,225,004	$ 31,571,078
Net loss attributable to common shareholders	$ (6,757,720)	$ (8,727,316)
Net loss per common share	$ (0.69)	$ (1.23)

ACQUISITIONS (Details Textual)

ACQUISITIONS (Details Textual) - USD ($)	Jul. 10, 2015	Jan. 31, 2016	Aug. 31, 2015	Jul. 28, 2014	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Initial payment to acquire business, Gross				$ 11,388,000
Sales Revenue, net, 2014 acquisitions					$ 23,079,850	$ 18,303,264
Business Combination, Contingent Consideration, Liability						4,400,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability					(1,786,367)	$ (1,811,362)
Escrow Deposit Duration						120 days
Settlement Payments						$ 110,000
Settlement Gain For The Fair Value During The Period					133,000
Business Combination, Total Consideration Transferred				17,576,000
2015 Acquisition [Member]
Business Acquisition [Line Items]
Revenues					$ 1,092,000
Payment Percentage From Revenue						5.00%
Other Intangible Assets [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life						3 years
Equity Issued in Business Combination [Member]
Business Acquisition [Line Items]
Equity, Fair Value Adjustment						$ 571,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable						$ 6,600,000
Common Stock [Member]
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares						1,699,796
Stock Issued During Period Shares Acquisitions, Forfeited					53,797
Stock Issued During Period, Shares, Acquisitions						412,267
Proceeds from Issuance Initial Public Offering						$ 1,699,796
Asset Purchase Agreement [Member]
Business Acquisition [Line Items]
Initial payment to acquire business, Gross	$ 21,888
Payment Percentage From Revenue	5.00%
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities, Total	$ 58,127
QHR Percentage, Fee Earned and Collected	30.00%
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total	$ 705,248
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	21,888
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Deferred Revenue	58,127
Business Combination, Contingent Consideration, Asset	$ 625,233
Acquired Businesses [Member]
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned						6,000,000
Escrow Deposit						590,302
Amortization of Acquisition Costs						148,000
Business Acquisition, Purchase Price						$ 17,400,000
Shares Issued, Price Per Share						$ 3.89
Acquired Businesses [Member] | Equity Issued in Business Combination [Member]
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares					201,173
Acquired Businesses [Member] | Goodwill [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life					15 years
Acquired Businesses [Member] | Shares will be Released After Six Months [Member]
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares					254,970
Acquired Businesses [Member] | Shares will be Released After Nine Months [Member]
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares					157,298
Omni Medical Billing Services, LLC [Member]
Business Acquisition [Line Items]
Initial payment to acquire business, Gross				6,655,000
Business Combination, Total Consideration Transferred				10,508,000
Omni Medical Billing Services, LLC [Member] | Upward Purchase Price Adjustment [Member]
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned					$ 100,582
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares					15,700
CastleRock Solutions, Inc. [Member]
Business Acquisition [Line Items]
Initial payment to acquire business, Gross				2,339,000
Business Acquisition, Equity interest forfeited, Number of Shares					53,797
Business Combination, Total Consideration Transferred				$ 3,762,000
Med Tech [Member]
Business Acquisition [Line Items]
Payment Percentage From Revenue			5.00%
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total			$ 302,610
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents			39,316
Business Combination, Contingent Consideration, Asset			$ 263,294
Med Tech [Member] | 2015 Acquisition [Member]
Business Acquisition [Line Items]
QHR Percentage, Fee Earned and Collected			20.00%
Omni [Member]
Business Acquisition [Line Items]
Stock Issued During Period Shares Acquisitions, Forfeited					167,261
Stock Issued During Period, Shares, Acquisitions					566,794
Business Combination, Total Consideration Transferred					$ 8,700,000
CastleRock [Member]
Business Acquisition [Line Items]
Stock Issued During Period Shares Acquisitions, Forfeited		304,849
Business Combination, Total Consideration Transferred					2,400,000
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Sales Revenue, net, 2014 acquisitions					$ 12,400,000	$ 8,200,000

GOODWILL AND INTANGIBLE ASSET48

GOODWILL AND INTANGIBLE ASSETS - NET (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Line Items]
Beginning gross balance	$ 8,560,336	$ 344,000
Acquisitions	411,658	8,216,336
Ending gross balance	$ 8,971,994	$ 8,560,336

GOODWILL AND INTANGIBLE ASSET49

GOODWILL AND INTANGIBLE ASSETS - NET (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Beginning Balance	$ 12,680,746	$ 3,306,848
Acquired backlog from 2014 Acquisitions		148,408
Purchase of other intangible assets	97,596	75,490
Acquisition of customer relationships	494,358
Allocation from Acquisitions	588,200	9,150,000
Ending Balance	13,860,900	12,680,746
ACCUMULATED AMORTIZATION
Beginning Balance	4,302,909	1,772,068
Amortization expense	4,178,587	2,530,841
Closing Balance	8,481,496	4,302,909
Net book value	5,379,404	8,377,837
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning Balance	11,164,988	2,939,988
Acquired backlog from 2014 Acquisitions		0
Purchase of other intangible assets	0	0
Acquisition of customer relationships	494,358
Allocation from Acquisitions	507,200	8,225,000
Ending Balance	$ 12,166,546	$ 11,164,988
Useful lives	3 years	3 years
ACCUMULATED AMORTIZATION
Beginning Balance	$ 3,754,244	$ 1,626,776
Amortization expense	3,597,288	2,127,468
Closing Balance	7,351,532	3,754,244
Net book value	4,815,014	7,410,744
Non-Compete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning Balance	1,206,272	281,272
Acquired backlog from 2014 Acquisitions		0
Purchase of other intangible assets	0	0
Acquisition of customer relationships	0
Allocation from Acquisitions	0	925,000
Ending Balance	$ 1,206,272	$ 1,206,272
Useful lives	3 years	3 years
ACCUMULATED AMORTIZATION
Beginning Balance	$ 313,647	$ 65,723
Amortization expense	522,124	247,924
Closing Balance	835,771	313,647
Net book value	370,501	892,625
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning Balance	309,486	85,588
Acquired backlog from 2014 Acquisitions		148,408
Purchase of other intangible assets	97,596	75,490
Acquisition of customer relationships	0
Allocation from Acquisitions	81,000	0
Ending Balance	$ 488,082	$ 309,486
Useful lives	3 years	3 years
ACCUMULATED AMORTIZATION
Beginning Balance	$ 235,018	$ 79,569
Amortization expense	59,175	155,449
Closing Balance	294,193	235,018
Net book value	$ 193,889	$ 74,468

GOODWILL AND INTANGIBLE ASSET50

GOODWILL AND INTANGIBLE ASSETS - NET (Details 2) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Years ending, December 31
2,016	$ 3,468,621
2,017	1,708,069
2,018	202,714
Total	$ 5,379,404	$ 8,377,837

GOODWILL AND INTANGIBLE ASSET51

GOODWILL AND INTANGIBLE ASSETS - NET (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 4,178,587	$ 2,530,841
Finite-Lived Intangible Assets, Remaining Amortization Period	3 years	3 years

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property and Equipment [Line Items]
Total property and equipment	$ 3,432,536	$ 3,154,645
Less accumulated depreciation	(2,060,253)	(1,710,311)
Property and equipment - net	1,372,283	1,444,334
Computers [Member]
Property and Equipment [Line Items]
Total property and equipment	1,364,198	1,102,200
Office furniture and equipment [Member]
Property and Equipment [Line Items]
Total property and equipment	839,822	959,110
Transportation Equipment [Member]
Property and Equipment [Line Items]
Total property and equipment	487,191	431,554
Leasehold Improvements [Member]
Property and Equipment [Line Items]
Total property and equipment	356,617	337,248
Assets not placed in service [Member]
Property and Equipment [Line Items]
Total property and equipment	$ 384,708	$ 324,533

PROPERTY AND EQUIPMENT (Detai53

PROPERTY AND EQUIPMENT (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Depreciation	$ 420,023	$ 260,527

CONCENTRATIONS (Details)

CONCENTRATIONS (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Unusual Risk or Uncertainty [Line Items]
Current assets	$ 10,886,233	$ 4,584,700
Assets	26,676,898	23,107,260
Current liabilities	(5,758,138)	(8,144,125)
Subsidiary in Pakistan [Member]
Unusual Risk or Uncertainty [Line Items]
Current assets	908,554	698,174
Non-current assets	1,297,294	1,355,333
Assets	2,205,848	2,053,507
Current liabilities	(1,131,306)	(1,233,618)
Non-current liabilities	(25,041)	(23,280)
Net assets	$ 1,049,501	$ 796,609

CONCENTRATIONS (Details Textual

CONCENTRATIONS (Details Textual)	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2015PKR	Dec. 31, 2014PKR
Unusual Risk or Uncertainty [Line Items]
Fair Value, Concentration of Risk, Cash and Cash Equivalents	$ 750,880	$ 562,823	PKR 78,891,565	PKR 56,507,436
Concentration Risk, Percentage	4.00%	3.00%
Subsidiary in Pakistan [Member]
Unusual Risk or Uncertainty [Line Items]
Intercompany Receivables	$ 3,434,687	$ 2,681,937
Net Assets	$ 1,049,501	$ 796,609

NET LOSS PER COMMON SHARE (Deta

NET LOSS PER COMMON SHARE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Basic and Diluted:
Net loss attributable to common shareholders	$ (4,894,385)	$ (4,509,250)
Weighted average shares applicable to common shareholders used in computing basic and diluted loss per share	9,732,806	7,084,630
Net loss attributable to common shareholders per share - Basic and Diluted	$ (0.50)	$ (0.64)

NET LOSS PER COMMON SHARE (De57

NET LOSS PER COMMON SHARE (Details Textual) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share [Line Items]
Contingently Shares Issued	553,473
Restricted Stock Units (RSUs) [Member]
Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	264,000	482,250

DEBT (Details)

DEBT (Details)	Dec. 31, 2015USD ($)
Debt Instrument [Line Items]
Face amount of the loans	$ 6,000,000
Unamortized debt issuance costs	475,103
Unamortized discount on loan fees	92,408
Unamortized discount of amount allocated to warrants	96,105
Balance at December 31, 2015	$ 5,336,384

DEBT (Details 1)

DEBT (Details 1)	Dec. 31, 2015USD ($)
Year Ending December 31
2,016	$ 1,082,023
2,017	2,031,295
2,018	2,019,365
2,019	1,515,879
Total	6,648,562
Vehicle Financing Notes [Member]
Year Ending December 31
2,016	30,207
2,017	31,295
2,018	19,365
2,019	15,879
Total	96,746
Opus Bank Term Loan [Member]
Year Ending December 31
2,016	500,000
2,017	2,000,000
2,018	2,000,000
2,019	1,500,000
Total	6,000,000
Bank Direct Capital Finance [Member]
Year Ending December 31
2,016	176,816
2,017	0
2,018	0
2,019	0
Total	176,816
Obligation For Customer Relationships [Member]
Year Ending December 31
2,016	375,000
2,017	0
2,018	0
2,019	0
Total	$ 375,000

DEBT (Details Textual)

DEBT (Details Textual) - USD ($)	Sep. 02, 2015	Mar. 31, 2015	Sep. 23, 2013	Dec. 31, 2015	Dec. 31, 2014	Nov. 30, 2015
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 10,000,000
Line of Credit				2,000,000	$ 1,215,000
Debt Instrument, Face Amount				6,000,000
Stock Issued During Period, Value, Conversion of Convertible Securities					587,835
Interest Expense, Other				$ 288,406	$ 183,466
Line of Credit Facility, Expiration Date				Sep. 1, 2018	Nov. 30, 2015
Finite-lived Intangible Assets Acquired					$ 148,408
Repayments of Lines of Credit				$ 10,678,766	5,525,446
Customer Relationships [Member]
Debt Instrument [Line Items]
Finite-lived Intangible Assets Acquired					0
Vehicle Financing Notes [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Term				3 years
Vehicle Financing Notes [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Term				5 years
Bank Direct Capital Finance [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				6.60%
Common Stock [Member]
Debt Instrument [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities					118
Additional Paid-in Capital [Member]
Debt Instrument [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities					$ 587,717
TD Bank [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 3,000,000
Line of Credit Facility, Interest Rate Description		Wall Street Journal prime rate plus 1%
Line of Credit Facility, Interest Rate at Period End					4.25%
Line of Credit					$ 1,215,000
Line of Credit Facility, Expiration Date					Nov. 30, 2015
Opus Bank [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate Terms				equal the higher of (a) the prime rate plus 1.75% and (b) 5.0%
Medical Billing Company [Member] | Customer Relationships [Member]
Debt Instrument [Line Items]
Payments to Acquire Intangible Assets				$ 60,000
Finite-lived Intangible Assets Acquired				$ 435,000
Santander Bank Term Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount					$ 100,000
Debt Instrument, Interest Rate, Stated Percentage					7.74%
AAMD LLC, Convertible Promissory Note [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 500,000
Debt Instrument, Interest Rate, Stated Percentage			7.00%
Debt Instrument, Issuance Date			Sep. 23, 2013
Debt Instrument, Maturity Date			Mar. 23, 2016
Debt Instrument, Convertible, Terms of Conversion Feature			upon the closing of the IPO at a conversion price equal to 90% of the per-share issuance price of the common stock in the IPO
Debt Conversion, Converted Instrument, Shares Issued			117,567
AAMD LLC, Convertible Promissory Note [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit						$ 2,000,000
AAMD LLC, Convertible Promissory Note [Member] | Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Interest Expense, Other					$ 77,263
AAMD LLC, Convertible Promissory Note [Member] | Common Stock [Member]
Debt Instrument [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities			$ 118
AAMD LLC, Convertible Promissory Note [Member] | Additional Paid-in Capital [Member]
Debt Instrument [Line Items]
Stock Issued During Period, Value, Conversion of Convertible Securities			$ 587,717
Opus Bank Loan [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000,000
Line of Credit Facility, Expiration Date				Sep. 1, 2018
Debt Instrument, Periodic Payment, Principal				$ 166,667
Debt Instrument, Fee Amount				$ 100,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				100,000
Debt Issuance Cost				$ 510,000
Warrants Price Per Share				$ 5
Debt Instrument, Term				4 years
Percentage Of Shares Secured For Debt				65.00%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage				0.50%
Debt Instrument, Interest Rate, Effective Percentage				8.00%
Term Loan				$ 6,000,000
Repayments of Lines of Credit	3,000,000
Line Of Credit Facility Covenant				$ 2,000,000
Opus Bank Loan [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	2,000,000
Opus Bank Loan [Member] | Additional Term Loans [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	4,000,000
Line of Credit						$ 2,000,000
Opus Bank Loan [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 4,000,000
Debt Instrument, Maturity Date				Sep. 1, 2019
Warrants Issued Against Term Loan				$ 104,000

SHAREHOLDERS' EQUITY TRANSACT61

SHAREHOLDERS' EQUITY TRANSACTIONS (Details Textual) - USD ($)	Nov. 04, 2015	Jul. 23, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 15, 2015
Class of Stock [Line Items]
Proceeds from Issuance of Preferred Stock and Preference Stock			$ 4,679,196	$ 0
Preferred Stock, Redemption Price Per Share			$ 25
Preferred Stock, Liquidation Preference Per Share			$ 25
Treasury Stock [Member]
Class of Stock [Line Items]
Stock Repurchase Program, Authorized Amount					$ 500,000
Stock Repurchase Program, Number of Shares Authorized to be Repurchased			101,338
Common Stock [Member]
Class of Stock [Line Items]
Stock Repurchase Program, Authorized Amount					$ 500,000
Stock Issued During Period, Shares, New Issues			0	4,080,000
Underwriter [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	27,616
Payments of Stock Issuance Costs			$ 483,000
IPO [Member]
Class of Stock [Line Items]
Share Price		$ 5
Stock Issued During Period, Shares, New Issues		4,080,000
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs			$ 628,000	$ 1,170,582
Minimum [Member] | Treasury Stock [Member]
Class of Stock [Line Items]
Share Price					$ 1.11
Maximum [Member] | Treasury Stock [Member]
Class of Stock [Line Items]
Share Price					$ 1.19
Series A Cumulative Refeemable Preferred Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	204,000
Shares Issued, Price Per Share	$ 25
Proceeds from Issuance of Preferred Stock and Preference Stock	$ 4,700,000
Cash Equivalents, at Carrying Value	$ 1,300,000
Preferred Stock, Dividend Rate, Percentage	11.00%
Preferred Stock, Dividend Rate, Per-Dollar-Amount	$ 2.75

COMMITMENTS AND CONTINGENCIES62

COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2015USD ($)
Years Ending, December 31:
2,016	$ 305,316
2,017	58,500
Total	$ 363,816

COMMITMENTS AND CONTINGENCIES63

COMMITMENTS AND CONTINGENCIES (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Direct Operating Costs and General and Administrative Expense [Member]
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense	$ 937,757	$ 886,393

RELATED PARTIES (Details Textua

RELATED PARTIES (Details Textual) - USD ($)	Sep. 02, 2015	Apr. 30, 2015	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Notes Payable, Related Parties, Current			$ 0	$ 470,089
Payments to Fund Long-term Loans to Related Parties			0	2,463
Proceeds from Related Party Debt			410,000	165,000
Repayments of Related Party Debt			880,089	430,591
Physician [Member]
Related Party Transaction [Line Items]
Accounts Receivable, Related Parties, Current			1,402	1,128
Revenues			17,577	19,195
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Interest Expense, Debt			24,969	45,029
Interest Paid			69,998	55,806
Notes Payable, Related Parties, Current				470,089
Payments to Fund Long-term Loans to Related Parties				1,000
Security Deposit			$ 13,200	$ 13,200
Debt Instrument, Interest Rate, Stated Percentage			7.00%	7.00%
Prepaid Rent				$ 11,084
Operating Leases, Rent Expense			$ 174,666	170,964
Repayments of Related Party Debt	$ 905,058
Chief Executive Officer [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Advance Funds Approved		$ 20,000
Chief Executive Officer [Member] | Subsidiary in Pakistan [Member]
Related Party Transaction [Line Items]
Advance Paid To Contractor				1,494
Kashmir Air, Inc [Member]
Related Party Transaction [Line Items]
Operating Leases, Rent Expense			128,400	24,969
Due to Related Parties			$ 10,700	$ 108,902

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
United States Postretirement Benefit Plan of US Entity [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Benefit Plan, Contributions by Employer	$ 88,172	$ 131,168
Domestic Postretirement Benefit Plan of Foreign Entity [Member]
Defined Contribution Plan Disclosure [Line Items]
Description of Defined Contribution Pension and Other Postretirement Plans	The plan provides for monthly contributions by the Company which are the lower of 10% of qualified employees’ basic monthly compensation or 750 Pakistani rupees.
PK [Member] | Domestic Postretirement Benefit Plan of Foreign Entity [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Benefit Plan, Contributions by Employer	$ 148,186	$ 92,236
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	10.00%
Qualified Compensation Deferred Plan [Member] | United States Postretirement Benefit Plan of US Entity [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	3.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	100.00%
Deferred Plan [Member] | United States Postretirement Benefit Plan of US Entity [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	2.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50.00%

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Stock-based compensation included in the Consolidated Statement of Operations:
Allocated Share-based Compensation Expense	$ 628,792	$ 258,878
Direct operating costs [Member]
Stock-based compensation included in the Consolidated Statement of Operations:
Allocated Share-based Compensation Expense	21,267	5,090
General and administrative [Member]
Stock-based compensation included in the Consolidated Statement of Operations:
Allocated Share-based Compensation Expense	581,040	253,788
Research and development [Member]
Stock-based compensation included in the Consolidated Statement of Operations:
Allocated Share-based Compensation Expense	22,226	0
Selling and marketing [Member]
Stock-based compensation included in the Consolidated Statement of Operations:
Allocated Share-based Compensation Expense	$ 4,259	$ 0

STOCK-BASED COMPENSATION (Det67

STOCK-BASED COMPENSATION (Details 1) - Restricted Stock Units (RSUs) [Member] - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding and unvested, Beginning Balance	482,250	0
Granted	221,600	513,500
Vested	(193,367)	0
Forfeited	(123,750)	(31,250)
Outstanding and unvested, Ending Balance	386,733	482,250

STOCK-BASED COMPENSATION (Det68

STOCK-BASED COMPENSATION (Details 2) - Restricted Stock Units (RSUs) [Member] - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized under the 2014 Plan	868,750	1,351,000
RSUs issued	(221,600)	(513,500)
RSUs forfeited	123,750	31,250
Shares available for grant	770,900	868,750

STOCK-BASED COMPENSATION (Det69

STOCK-BASED COMPENSATION (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Apr. 30, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Allocated Share-based Compensation Expense	$ 628,792	$ 258,878
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Beginning Balance	$ 2.39	$ 3.70
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	770,900	868,750		1,351,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	386,733	482,250		0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Beginning Balance	$ 3.60
Restricted Stock Units (RSUs) [Member] | Liability [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	122,733
Restricted Stock Units (RSUs) [Member] | Equity [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	264,000
Cash Settled RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Deferred Compensation Share-based Arrangements, Liability, Current	$ 32,764
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Share-based Liabilities Paid	114,427
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 733,050
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 7 months 6 days
2014 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized			1,351,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Beginning balance	$ 1,902,022	$ 82,052
Provision	857,619	1,819,970
Adjustments	0	0
Ending balance	$ 2,759,641	$ 1,902,022

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
United States	$ (5,729,949)	$ (5,029,199)
Foreign	1,180,357	696,474
Total	$ (4,549,592)	$ (4,332,725)

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Current:
Federal	$ (68,893)	$ 7,310
State	31,350	12,006
Foreign	4,060	3,845
Current Income Tax Expense (Benefit)	(33,483)	23,161
Deferred:
Federal	149,833	153,364
State	21,436	0
Deferred Income Tax Expense (Benefit)	171,269	153,364
Total income tax provision	$ 137,786	$ 176,525

INCOME TAXES (Details 3)

INCOME TAXES (Details 3) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets:
Allowance for doubtful accounts	$ 97,184	$ 49,775
Deferred revenue	14,023	16,070
Deferred rent	3,957	3,781
Property and intangible assets	215,112	552,373
State net operating loss ("NOL") carryforwards	329,857	114,190
Federal net operating loss ("NOL") carryforward	2,211,199	1,242,278
Cumulative translation adjustment	155,143	78,768
Other	217,060	110,136
Valuation allowance	(2,759,641)	(1,902,022)	$ (82,052)
Total deferred tax assets	483,894	265,349
Deferred tax liabilities:
Earnings and profits of the Pakistani subsidiary	(483,894)	(265,349)
Goodwill amortization	(171,269)	0
Net deferred tax liability	$ (171,269)	$ 0

INCOME TAXES (Details 4)

INCOME TAXES (Details 4) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Federal tax (benefit)	$ (1,546,861)	$ (1,473,127)
Increase (decrease) in income taxes resulting from:
State tax expense, net of federal benefit	(218,456)	(108,105)
Non-deductible items	17,456	21,407
Undistributed earnings from foreign subsidiaries	5,131	3,845
Deferred true-up	146,946	(87,500)
Valuation allowance	857,619	1,819,971
Additional tax goodwill	884,517	0
Other	(8,566)	34
Total provision	$ 137,786	$ 176,525

INCOME TAXES (Details Textual)

INCOME TAXES (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%	34.00%
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	$ 329,857	$ 114,190
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	2,211,199	$ 1,242,278
Federal Net Operating Loss Carryforward [Member]
Deferred Tax Assets, Operating Loss Carryforwards, Domestic	$ 6,500,000
Operating Loss Carry Forwards Expiration Periods	expire between 2034 and 2035
PAKISTAN
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent	33.00%
State and Local Jurisdiction [Member]
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	$ 7,500,000
Operating Loss Carry Forwards Expiration Periods	expire at various dates from 2033 to 2035

OTHER INCOME (EXPENSE) - NET (D

OTHER INCOME (EXPENSE) - NET (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Other Income and Expense [Line Items]
Foreign exchange gain (loss)	$ 143,333	$ (122,163)
Other	26,948	(12,552)
Other income (expense) - net	$ 170,281	$ (134,715)

OTHER INCOME (EXPENSE) - NET 77

OTHER INCOME (EXPENSE) - NET (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Other Income and Expense [Line Items]
Percentage of Increase (Decrease) in Foreign Currency Exchange Rate	4.00%	(5.00%)
Foreign Currency Transaction Gain (Loss), before Tax	$ 143,333	$ (122,163)

FAIR VALUE OF FINANCIAL INSTR78

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Promissory notes issued during the year	$ 375,000	$ 0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value measurement at beginning of year	644,974	1,349,308
Promissory notes issued during the year	785,750	565,280
Repayment of notes payable	(810,924)	(1,217,886)
Changes in fair values	22,530	(51,728)
Fair value measurement at end of year	$ 642,330	$ 644,974

FAIR VALUE OF FINANCIAL INSTR79

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 1) - Fair Value, Input, Level 3 [Member] - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance - January 1,	$ 2,626,323	$ 0
Change in fair value	(1,653,488)	(1,811,362)
Contingent consideration from acquisitions	888,527	4,437,685
Settlement in the form of shares issued	(674,485)	0
Payment	(14,369)	0
Balance - December 31,	$ 1,172,508	$ 2,626,323

FAIR VALUE OF FINANCIAL INSTR80

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details Textual) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Line of Credit	$ 2,000,000	$ 1,215,000
Debt	5,336,384
Long-term Debt, Fair Value	6,000,000
Business Combination, Contingent Consideration, Liability, Current	746,560	2,626,323
Non-interest bearing obligation [Member] | Customer Relationships [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt	375,000
Long-term Debt, Fair Value	372,000
Acquisitions 2014 [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Business Combination, Contingent Consideration, Liability, Current	1,172,508	2,626,323
Loan Bank Direct Capital Finance [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt	176,817	156,894
Long-term Debt, Fair Value	177,637	158,435
Liability Against Assets Subject to Finance Lease [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt	96,745	66,297
Long-term Debt, Fair Value	92,796	63,371
Interest Bearing Notes Payable [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt		421,989
Long-term Debt, Fair Value		423,168
Opus Bank and TD Bank [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Line of Credit	$ 2,000,000	$ 1,215,000

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - USD ($)	1 Months Ended				2 Months Ended
	Feb. 15, 2016	Jan. 31, 2016	Jan. 25, 2016	Jul. 28, 2014	Mar. 17, 2016	Dec. 15, 2015
Subsequent Event [Line Items]
Payments to Acquire Businesses, Gross				$ 11,388,000
Common Stock [Member]
Subsequent Event [Line Items]
Stock Repurchase Program, Authorized Amount						$ 500,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock Repurchase Program, Authorized Amount			$ 1,000,000
Treasury Stock, Shares, Retired					486,000
Payments to Acquire Businesses, Gross	$ 1,250,000
Stock Repurchase Program Expiration Date			Jan. 25, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		88,000
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Stock Repurchase Program, Authorized Amount			$ 1,000,000
Subsequent Event [Member] | Gulf Coast Billing Inc [Member]
Subsequent Event [Line Items]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Description	(28%) of the revenue earned and received from GCB accounts for three (3) years
Subsequent Event [Member] | CastleRock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited		304,848
Subsequent Event [Member] | Employee Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		100,000
Subsequent Event [Member] | Chief Executive Officer [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		225,000