Aerkomm (AKOM) S-1 20 Dec 17 IPO registration Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	Aerkomm Inc.
Entity Central Index Key	1,590,496
Trading Symbol	AKOM
Amendment Flag	false
Document Type	S1
Document Period End Date	Sep. 30, 2017
Entity Filer Category	Smaller Reporting Company

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Current Assets
Cash	$ 6,566	$ 312,173	$ 19,498
Accounts receivable - related party			3,478,900
Inventories	208,674	209,729	111,000
Prepaid expenses	482,390	11,784	125,327
Other receivable - related parties			116,180
Other receivable - others	440,223	891
Total Current Assets	1,137,853	534,577	3,850,905
Prepaid investment	460,000		700,000
Property and Equipment
Cost	409,078	128,917	95,678
Accumulated depreciation	(86,656)	(43,825)	(12,365)
Property and equipment	322,422	85,092	83,313
Construction in progress	3,250,000	3,660,000
Net Property and Equipment	409,078	128,917	95,678
Other Assets
Intangible asset, net	4,001,250	4,372,500	4,867,500
Goodwill	1,105,942	1,105,942
Deposits - related party	2,397	4,966
Deposits - others	124,100	801,405	397,912
Total Other Assets	5,233,689	6,284,813	5,265,412
Total Assets	10,403,964	10,564,482	9,899,630
Current Liabilities
Short-term bank loan	10,000
Accrued expenses	498,106	71,978	131,918
Income tax payable		3,141	884,800
Other payable - related parties	899,268	2,955,575	5,224,263
Other payable - others	2,286,068	1,668,128	138,937
Total Current Liabilities	3,693,442	4,698,822	6,379,918
Restricted stock deposit liability	453	3,342	8,292
Total Liabilities	3,693,895	4,702,164	6,388,210
Commitments and Contingency
Stockholders' Equity
Preferred stock, no par value, as of December 31, 2015 and 2016, 10,000,000 shares authorized, none issued and outstanding. Preferred stock, $0.001 par value, as of September 30, 2017, 50,000,000 shares authorized, none issued and outstanding
Common stock, no par value, as of December 31, 2015, 20,000,000 shares authorized, 7,575,340 issued and outstanding (excluding 1,658,333 unvested restricted shares). Authorized - 210,000,000 shares. Issued and outstanding - 98,720,060 (excluding 6,683,340 unvested restricted shares) as of December 31, 2016. Common stock, $0.001 par value Authorized - 450,000,000 shares. Issued and outstanding - 40,758,328 (excluding 337,683 unvested restricted shares) as of September 30, 2017	40,758	4,470,839	866,160
Additional paid in capital	10,860,030	80,000	20,000
Subscribed capital	544,913	1,862,643
Retained Earnings (Accumulated deficits)	(4,732,026)	(551,204)	2,625,260
Accumulated other comprehensive loss	(3,606)	(10)
Total Stockholders' Equity	6,710,069	5,862,318	3,511,420
Non-controlling interest in subsidiary		50
Total Equity	6,710,069	5,862,318	3,511,420
Total Liabilities and Equity	$ 10,403,964	$ 10,564,482	$ 9,899,630

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Stockholders' Equity
Preferred stock, par value	$ 0.001
Preferred stock, authorized	50,000,000	10,000,000	10,000,000
Preferred stock, issued	0	0	0
Preferred stock, outstanding	0	0	0
Common stock, par value	$ 0.001
Common stock, authorized	450,000,000	210,000,000	20,000,000
Common stock, issued	40,758,328	98,720,060	7,575,340
Common stock, outstanding	40,758,328	98,720,060	7,575,340
Restricted stock	337,683	6,683,340	1,658,333

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Net Sales				$ 6,128,900
Cost and Expenses
Cost of sales				1,337,905
Operating expenses	4,735,979	3,255,855	3,970,105	1,235,796	45,154
Total Cost and Expenses	4,735,979	3,255,855	3,970,105	2,573,701	45,154
Income (Loss) from Operations	(4,735,979)	(3,255,855)	(3,970,105)	3,555,199	(45,154)
Net Non-Operating Income (Loss)	25,166	(89,557)	(89,559)	15
Income (Loss) before Income Taxes	(4,710,813)	(3,345,412)	(4,059,664)	3,555,214	(45,154)
Income Tax Expense (Benefit)	9,889	(816,000)	(883,200)	884,800
Net Income (Loss)	(4,720,702)	(2,529,412)	(3,176,464)	2,670,414	(45,154)
Less: Income (Loss) Attributed to Non-Controlling Interest
Net Income (Loss) Attributable to the Company	(4,720,702)	(2,529,412)	(3,176,464)	2,670,414	(45,154)
Other Comprehensive Loss
Change in foreign currency translation adjustments	(3,596)		(10)
Total Comprehensive Income (Loss)	$ (4,724,298)	$ (2,529,412)	$ (3,176,474)	$ 2,670,414	$ (45,154)
Net Income (Loss) Per Common Share:
Basic	$ (0.1167)	$ (0.0644)	$ (0.0808)	$ 0.0841	$ (0.002)
Diluted	$ (0.1167)	$ (0.0644)	$ (0.0808)	$ 0.0759	$ (0.002)
Weighted Average Shares Outstanding - Basic	40,439,237	39,305,412	39,335,796	31,752,318	22,374,276
Weighted Average Shares Outstanding - Diluted	40,439,237	39,305,412	39,335,796	35,190,236	22,374,276

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($)	Total	Common Stock	Additional Paid in Capital	Subscribed Capital	Retained Earnings (Accumulated Deficits)	Accumulated Other Comprehensive Loss	Total Stockholders' Equity	Non Controlling Interest in Subsidiary
Beginning Balance at Dec. 31, 2013
Beginning Balance, Shares at Dec. 31, 2013
Issuance of common stock	10,000	$ 10,000					10,000
Issuance of common stock, Shares		10,000
Additional shares issued on stock split
Additional shares issued on stock split, Shares		5,990,000
Net loss/income	(45,154)				(45,154)		(45,154)
Ending Balance at Dec. 31, 2014	(35,154)	$ 10,000			(45,154)		(35,154)
Ending Balance, Shares at Dec. 31, 2014		6,000,000
Issuance of common stock	850,001	$ 850,001					850,001
Issuance of common stock, Shares		343,673
Issuance of stock warrant	20,000		20,000				20,000
Restricted stock vested and transferred to common stock	6,159	$ 6,159					6,159
Restricted stock vested and transferred to common stock, Shares		1,231,667
Net loss/income	2,670,414				2,670,414		2,670,414
Ending Balance at Dec. 31, 2015	3,511,420	$ 866,160	20,000		2,625,260		3,511,420
Ending Balance, Shares at Dec. 31, 2015		7,575,340
Issuance of common stock	3,600,395	$ 3,600,395					3,600,395
Issuance of common stock, Shares		1,440,000
Issuance of stock warrant	40,000		40,000				40,000
Subscribed capital	1,862,643			1,862,643			1,862,643
Additional shares issued on stock split
Additional shares issued on stock split, Shares		81,138,060
Restricted stock vested and transferred to common stock	4,284	$ 4,284					4,284
Restricted stock vested and transferred to common stock, Shares		8,566,660
Stock compensation expense	20,000		20,000				20,000
Net loss/income	(3,176,464)				(3,176,464)		(3,176,464)
Other comprehensive loss	(10)					(10)	(10)
Non-controlling interest in subsidiary	50							50
Ending Balance at Dec. 31, 2016	5,862,318	$ 4,470,839	80,000	1,862,643	(551,204)	(10)	5,862,268	50
Ending Balance, Shares at Dec. 31, 2016		98,720,060
Reverse acquisition		$ (4,433,221)	5,756,024	(1,862,643)	539,880	10	50	(50)
Reverse acquisition, Shares		(61,101,458)
Issuance of common stock	3,827,421	$ 985	3,826,436				3,827,421
Issuance of common stock, Shares		985,161
Issuance of stock warrant	60,000		60,000				60,000
Subscribed capital	544,913			544,913			544,913
Restricted stock vested and transferred to common stock	2,890	$ 2,155	735				2,890
Restricted stock vested and transferred to common stock, Shares		2,154,565
Stock compensation expense	1,136,835		1,136,835				1,136,835
Net loss/income	(4,720,702)				(4,720,702)		(4,720,702)
Other comprehensive loss	(3,606)					(3,606)	(3,606)
Ending Balance at Sep. 30, 2017	$ 6,710,069	$ 40,758	$ 10,860,030	$ 544,913	$ (4,732,026)	$ (3,606)	$ 6,710,069
Ending Balance, Shares at Sep. 30, 2017		40,758,328

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash Flows From Operating Activities
Net income (loss)	$ (4,720,702)	$ (2,529,412)	$ (3,176,464)	$ 2,670,414	$ (45,154)
Adjustments to reconcile net income (loss) to net cash provided by (used for) operating activities:
Depreciation and amortization	414,081	387,666	526,460	94,444	421
Stock-based compensation	1,136,835	22,600	20,000
Issuance of stock warrant	60,000	20,000	40,000
Changes in operating assets and liabilities:
Accounts receivable - related party		3,478,900	3,478,900	(3,478,900)
Inventories	1,055	(97,674)	(97,674)	(111,000)
Prepaid expenses	(470,606)	116,327	116,327	25,066	(150,393)
Other receivable - related party		(425)	116,180	(116,180)
Other receivable - others	(29,332)	66,180	11,258
Deposits - related party	2,569		(4,966)
Deposits - others	677,305	(387,500)	(382,534)	(389,320)	(8,592)
Accrued expenses	426,128	(25,888)	(59,940)	131,918
Income tax payable	(3,141)		(883,200)	884,800
Other payable - related parties	(28,907)	(2,382,397)	(1,638,890)	3,224,263	2,000,000
Other payable - others	617,940	664,092	749,441	158,937
Net Cash Provided by (Used for) Operating Activities	(1,916,775)	(667,531)	(1,185,102)	3,094,442	1,796,282
Cash Flows From Investing Activities
Prepaid investment	(460,000)			(700,000)
Purchase of property and equipment	(280,161)	(3,677,337)	(3,686,597)	(78,508)	(17,170)
Acquisitions of intangible assets				(4,950,000)
Acquisitions of goodwill			(319,688)
Net Cash Used for Investing Activities	(740,161)	(3,677,337)	(4,006,285)	(5,728,508)	(17,170)
Cash Flows From Financing Activities
Proceeds from short-term bank loan	10,000
Proceeds from issuance of common stock	1,800,022	3,599,729	3,600,395	864,452	10,000
Proceeds from subscribed capital	544,913	750,000	1,862,643
Payments on repurchase of unvested restricted stock			(666)
Contribution from non-controlling interest in subsidiary			50
Net Cash Provided by Financing Activities	2,354,935	4,349,729	5,462,422	864,452	10,000
Net Increase (Decrease) in Cash	(302,001)	4,861	271,035	(1,769,614)	1,789,112
Cash from acquired subsidiaries			21,650
Cash, Beginning of Period	312,173	19,498	19,498	1,789,112
Foreign currency translation effect on cash	(3,606)		(10)
Cash, End of Period	6,566	24,359	312,173	19,498	1,789,112
Non-cash operating and financing activities:
Restricted stock deposit liability transferred to common stock	2,890	3,979	4,950	8,292
Other payable to related parties transferred to common stock	2,027,400
Net payment for acquisition of subsidiaries during the year ended December 31, 2016:
Cash			21,650
Inventories			1,055
Prepaid expenses			2,784
Other receivable			12,149
Property and equipment, net			6,642
Goodwill			1,105,942
Other assets			20,959
Other payable			(151,131)
Non-controlling interest			(50)
Total payment for acquisition of subsidiaries			1,020,000
Transferred from prepaid investment			(700,000)
Net payment for acquisition of subsidiaries			$ 320,000

Organization

Organization	9 Months Ended
	Sep. 30, 2017
Organization [Abstract]
Organization	NOTE 1 - Organization Aerkomm Inc. (formerly Maple Tree Kids Inc.) (“Aerkomm”) was incorporated on August 14, 2013 in the State of Nevada. Aerkomm was a retail distribution company selling all of its products over the internet in the United States, operating in the infant and toddler products business market. On December 28, 2016, Aircom Pacific Inc. (“Aircom”) purchased 700,000 shares of Aerkomm’s common stock, representing approximately 86.3% of Aerkomm’s issued and outstanding common stock as of the closing date of purchase. As a result of the transaction, Aircom became the controlling shareholder of Aerkomm. On February 13, 2017, Aerkomm entered into a share exchange agreement (“Exchange Agreement”) with Aircom and its shareholders, pursuant to which Aerkomm acquired 100% of the issued and outstanding capital stock of Aircom in exchange for approximately 99.7% of the issued and outstanding capital stock of Aerkomm (or 87.81% on a fully-diluted basis). As a result of the share exchange, Aircom became a wholly-owned subsidiary of Aerkomm, and the former shareholders of Aircom became the holders of approximately 99.7% of Aerkomm’s issued and outstanding capital stock. Aircom was incorporated on September 29, 2014 under the laws of the State of California. On December 31, 2014, Aircom acquired a newly incorporated subsidiary, Aircom Pacific Ltd. (“Aircom Seychelles”), a corporation formed under the laws of the Republic of Seychelles. Aircom Seychelles was formed to facilitate Aircom’s global corporate structure for both business operations and tax planning. Presently, Aircom Seychelles has no operation. Aircom is working with corporate and tax advisers in finalizing its global corporate structure and has not yet concluded its final plan. On October 17, 2016, Aircom acquired a wholly owned subsidiary, Aircom Pacific Inc. Limited (“Aircom HK”), a corporation formed under the laws of Hong Kong. The purpose of Aircom HK is to conduct Aircom’s business and operations in Hong Kong and China. Presently, its primary function is business development, both with respect to airlines as well as content providers and advertisement partners based in Hong Kong and China. Aircom HK is also actively seeking strategic partnerships whom Aircom may leverage in order to provide more and better services to its customers. Aircom also plans to provide local supports to Hong Kong-based airlines via Aircom HK and teleports located in the Hong Kong and China regions. On December 15, 2016, Aircom acquired a wholly owned subsidiary, Aircom Japan, Inc. (“Aircom Japan”), a corporation formed under the laws of Japan. The purpose of Aircom Japan is to conduct business development and operations located within Japan. Aircom Japan is in the process of applying for, and will be the holder of, Satellite Communication Blanket License in Japan, which is necessary for Aircom to provide services within Japan. Aircom Japan will also provide local supports to airlines operating within the territory of Japan. Aircom and its subsidiaries are full service providers of in-flight entertainment and connectivity solutions with their initial market in the Asian Pacific region. Aerkomm and its subsidiaries (“the Company”) have not generated significant revenues, excluding non-recurring revenues from affiliates in 2015, and will incur additional expenses as a result of being a public reporting company. If the Company is unable to obtain additional working capital, the Company’s business may fail. As of September 30, 2017, the Company incurred a net loss of $4,724,298 and had working capital deficiency of $2,555,589, which raises substantial doubt about its ability to continue as a going concern. Currently, the Company has taken measures that management believes will improve its financial position by financing activities, short-term borrowings and equity contributions.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 - Summary of Significant Accounting Policies Reverse Acquisition On February 13, 2017, Aerkomm completed the reverse acquisition of Aircom pursuant to the Exchange Agreement. As a result of the reverse acquisition, Aircom became Aerkomm’s wholly-owned subsidiary. For accounting purposes, the share exchange transaction with Aircom was treated as a reverse acquisition, with Aircom as the acquirer and Aerkomm as the acquired party. Unless the context suggests otherwise, “the Company” referred to for the periods prior to the consummation of the reverse acquisition is Aircom and its consolidated subsidiaries. Unaudited Interim Financial Information The accompanying consolidated balance sheet as of September 30, 2017, the consolidated statements of operations and comprehensive loss and cash flows for the nine months ended September 30, 2016 and 2017 and the consolidated statement of changes in equity for the nine-month period ended September 30, 2017 are unaudited. The unaudited interim consolidated financial statements have been prepared on the same basis as the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position as of September 30, 2017 and results of operations and cash flows for the nine months ended September 30, 2016 and 2017. The financial data and the other information disclosed in these notes to the consolidated financial statements related to these nine months are unaudited. The results of operations for the nine months ended September 30, 2016 and 2017 are not necessarily indicative of the results to be expected for the year ending December 31, 2017 or for any other interim period or other future year. Principle of Consolidation Aerkomm consolidates the accounts of its subsidiaries, Aircom, Aircom Seychelles, Aircom HK and Aircom Japan. All significant intercompany accounts and transactions have been eliminated in consolidation. All of the entities in these consolidated financial statements have adopted fiscal year end of December 31. Reclassifications of Prior Year Presentation Certain prior year balance sheet amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results may differ from these estimates. Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash in banks and accounts receivable. As of December 31, 2016, and 2015 and September 30, 2017, the total balances of cash in bank were insured by the Federal Deposit Insurance Corporation (FDIC) and foreign financial institution deposits insurance. The Company performs ongoing credit evaluation of its customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining the historical collection experience as well as its internal credit policies. The Company conducts extensive transactions with its related parties. Revenue for the year ended December 31, 2015 was solely from related parties. Inventories Inventories are recorded at the lower of weighted-average cost or market. The Company assesses the impact of changing technology on its inventory on hand and writes off inventories that are considered obsolete. Estimated losses on scrap and slow-moving items are recognized in the allowance for losses. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. When value impairment is determined, the related assets are stated at the lower of fair value or book value. Significant additions, renewals and betterments are capitalized. Maintenance and repairs are expensed as incurred. Depreciation is computed by using the straight-line and double declining method over the following estimated service lives: computer equipment - 3 to 5 years, furniture and fixtures - 5 years and satellite equipment – 5 years. Construction costs for on-flight entertainment equipment not yet in service are recorded under construction in progress. Upon sale or disposal of property and equipment, the related cost and accumulated depreciation are removed from the corresponding accounts, with any gain or loss credited or charged to non-operating income in the period of sale or disposal. The Company reviews the carrying amount of property and equipment for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. It determined that there was no impairment loss for each of the years in the three-year period ended December 31, 2016 and the nine-month periods ended September 30, 2016 and 2017. Goodwill and Purchased Intangible Assets The Company’s goodwill represents the amount by which the total purchase price paid exceeded the estimated fair value of net assets acquired from acquisition of subsidiaries. The Company tests goodwill for impairment on an annual basis, or more often if events or circumstances indicate that there may be impairment. Purchased intangible assets with finite life are amortized on the straight-line basis over the estimated useful lives of respective assets. Purchased intangible assets with indefinite life are evaluated for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. As of December 31, 2015 and 2016, and September 30, 2017, purchased intangible asset consists of satellite system software and is amortized over 10 years. Fair Value of Financial Instruments The Company utilizes the three-level valuation hierarchy for the recognition and disclosure of fair value measurements. The categorization of assets and liabilities within this hierarchy is based upon the lowest level of input that is significant to the measurement of fair value. The three levels of the hierarchy consist of the following: Level 1 - Inputs to the valuation methodology are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 - Inputs to the valuation methodology are quoted prices for similar assets and liabilities in active markets, quoted prices in markets that are not active or inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the instrument. Level 3 - Inputs to the valuation methodology are unobservable inputs based upon management’s best estimate of inputs market participants could use in pricing the asset or liability at the measurement date, including assumptions. The carrying amounts of the Company’s cash, other receivable, short-term bank loan and other payable approximated their fair value due to the short-term nature of these financial instruments. Revenue Recognition The Company recognizes sales when the earning process is completed, as evidenced by an arrangement with the customer, transfer of title and acceptance, if applicable, has occurred, as well as the price is fixed or determinable, and collection is reasonably assured. Research and Development Costs Research and development costs are charged to operating expenses as incurred. For the years ended December 31, 2014, 2015 and 2016, the Company incurred approximately $0, $25,000 and $1,597,000 of research and development costs, respectively. For the nine-month periods ended September 30, 2017 and 2016, the Company incurred approximately $0 and $1,579,000 in research and development costs, respectively. Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. Adjustments to prior period’s income tax liabilities are added to or deducted from the current period’s tax provision. The Company follows FASB guidance on uncertain tax positions and has analyzed its filing positions in all the federal, state and foreign jurisdictions where it is required to file income tax returns, as well as all open tax years in those jurisdictions. The Company files income tax returns in the US federal, state and foreign jurisdictions where it conducts business. The Company believes that its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on its consolidated financial position, results of operations, or cash flows. Therefore, no reserves for uncertain tax positions have been recorded. The Company does not expect its unrecognized tax benefits to change significantly over the next twelve months. The Company’s policy for recording interest and penalties associated with any uncertain tax positions is to record such items as a component of income before taxes. Penalties and interest paid or received, if any, are recorded as part of other operating expenses in the consolidated statement of operations. Translation Adjustments If a foreign subsidiary’s functional currency is the local currency, translation adjustments will result from the process of translating the subsidiary’s financial statements into the reporting currency of the Company. Such adjustments are accumulated and reported under other comprehensive income (loss) as a separate component of stockholder’s equity. Earnings (Loss) Per Share Basic earnings (loss) per share is computed by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing income available to common shareholders by the weighted-average number of shares of common outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include stock warrants and outstanding stock options, shares to be purchased by employees under the Company’s employee stock purchase plan. Basic and Diluted earnings (loss) per common share presented for the years ended December 31, 2014, 2015 and 2016, and the nine-month periods ended September 30, 2016 and 2017 have taken into account the stock split in June 2016 and share exchange for reverse acquisition on February 13, 2017 (see Note 1). Subsequent Events The Company has evaluated events and transactions after the reported nine-month period-end up to November 10, 2017, the date on which these consolidated financial statements were available to be issued. All subsequent events requiring recognition as of September 30, 2017 have been included in these consolidated financial statements.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2017
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	NOTE 3 - Recent Accounting Pronouncements Financial Instruments In January 2016, the FASB issued ASU No. 2016-01, “Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities” (“ASU 2016-01”), which updates certain aspects of recognition, measurement, presentation and disclosure of financial instruments. ASU 2016-01 will be effective for fiscal years beginning after March 15, 2017, including interim periods within those fiscal years and for the Company in its first quarter of 2018. The Company is currently evaluating the impact of adopting ASU 2016-01 on its consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”), which modifies the measurement of expected credit losses of certain financial instruments. ASU 2016-13 will be effective for fiscal years beginning after March 15, 2020, including interim periods within those fiscal years and for the Company in its first quarter of 2021, and early adoption is permitted. The Company is currently evaluating the impact of adopting ASU 2016-13 on its consolidated financial statements. Intangibles In January 2017, the FASB issued ASU No. 2017-04, “Intangibles - Goodwill and Other” (Topic 350): Simplifying the Test for Goodwill Impairment, which goodwill shall be tested at least annually for impairment at a level of reporting referred to as a reporting unit. ASU 2017-04 will be effective for annual periods beginning after March 15, 2019, and interim periods within annual periods beginning after March 15, 2020, and early adoption is permitted. The Company is currently evaluating the impact of adopting ASU 2017-04 on its consolidated financial statements. Stock Compensation In March 2016, the FASB issued ASU No. 2016-09, “Compensation - Stock Compensation” (Topic 718): Improvements to Employee Share-Based Payment Accounting (“ASU 2016-09”), which simplifies certain aspects of the accounting for share-based payment transactions, including income taxes, classification of awards and classification on the statement of cash flows. ASU 2016-09 will be effective for annual periods beginning after March 15, 2017, and interim periods within annual periods beginning after March 15, 2018 and for the Company in its first quarter of 2019, and early adoption is permitted. The Company is currently evaluating the impact of adopting ASU 2016-09 on its consolidated financial statements. Leases In February 2016, the FASB issued ASU No. 2016-02, “Leases” (Topic 842) (“ASU 2016-02”), which modifies lease accounting for both lessees and lessors to increase transparency and comparability by recognizing lease assets and lease liabilities by lessees for those leases classified as operating leases under previous accounting standards and disclosing key information about leasing arrangements. ASU 2016-02 will be effective for fiscal years beginning after March 15, 2018, including interim periods within those fiscal years and for the Company in its first quarter of 2019, and early adoption is permitted. The Company is currently evaluating the timing of its adoption and the impact of adopting ASU 2016-02 on its consolidated financial statements. Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers” (Topic 606) (“ASU 2014-09”), which amends the existing accounting standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at an amount an entity expects to be entitled when products are transferred to customers. ASU 2014-09 will be effective for annual periods beginning after March 15, 2017, and interim periods within annual periods beginning after March 15, 2018 and for the Company in its first quarter of 2019, and early adoption is permitted. Subsequently, the FASB issued the following standards related to ASU 2014-09: ASU No. 2016-08, “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations” (“ASU 2016-08”); ASU No. 2016-10, “Revenue from Contracts with Customers” (Topic 606): Identifying “Performance Obligations and Licensing” (“ASU 2016-10”); and ASU No. 2016-12, “Revenue from Contracts with Customers” (Topic 606): “Narrow-Scope Improvements and Practical Expedients” (“ASU 2016-12”). The Company must adopt ASU 2016-08, ASU 2016-10 and ASU 2016-12 with ASU 2014-09 (collectively, the “new revenue standards”). The new revenue standards may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of adoption. The Company currently expects to adopt the new revenue standards in its first quarter of 2019 utilizing the full retrospective transition method. The Company is currently evaluating the impact of adopting the new revenue standards on its consolidated financial statements. Income Taxes In October 2016, FASB issued ASU 2016-16, “Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other than Inventory” (“ASU 2016-16”), which requires the recognition of the income tax consequences of an intra-entity transfer of an asset, other than inventory, when the transfer occurs. ASU 2016-06 will be effective for annual reporting periods beginning after March 15, 2017 and for the Company in its first quarter of 2018. The Company is currently evaluating the impact of adopting ASU 2016-16 on its consolidated financial statements. Business Combinations In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations” (Topic 805): Clarifying the Definition of a Business, which a business is an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs, or other economic benefits directly to investors or other owners, members, or participants. ASU 2017-01 will be effective for annual periods beginning after March 15, 2017, and interim periods within annual periods beginning after March 15, 2018, and early adoption is permitted. The Company is currently evaluating the impact of adopting ASU 2017-01 on its consolidated financial statements.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2017
Inventories [Abstract]
Inventories	NOTE 4 - Inventories As of December 31, 2016, and 2015 and September 30, 2017, inventories consisted of the following: December 31, September 30, 2015 2016 2017 (Unaudited) Satellite equipment for sale under construction $ 99,971 $ 197,645 $ 197,645 Parts 11,029 11,029 15,953 Supplies - 6,437 722 111,000 215,111 214,320 Allowance for inventory loss - (5,382 ) (5,646 ) Net $ 111,000 $ 209,729 $ 208,674

Prepaid Investment

Prepaid Investment	9 Months Ended
	Sep. 30, 2017
Prepaid Investment [Abstract]
Prepaid Investment	NOTE 5 - Prepaid Investment In December 2014, the Company prepaid $600,000 to acquire 100% ownership of a Japanese company, Dadny Japan Inc. In November 2016, Dadny Japan Inc. changed its name to Aircom Japan, Inc. On December 12, 2016, Aircom completed the acquisition from Capricorn Union Limited (“Capricorn”) of all its outstanding shares for $600,000. On May 15, 2015, the Company signed a stock purchase agreement to acquire 100% ownership of a Hong Kong company, Aircom Pacific Inc Limited, for $100,000 in total. In October 2016, the acquisition process was completed. As of September 30, 2017, the Company had paid $460,000 to Aircom Telecom LLC (Aircom Taiwan), a Taiwanese company not affiliated with the Company, as the pre-payment of subscribed capital. As of November 10, 2017, the investment transaction has not been finalized as it is subjected to the approval of the Taiwanese government, which approval may not be granted.

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2017
Property and Equipment [Abstract]
Property and Equipment	NOTE 6 – Property and Equipment For the years ended December 31, 2016 and 2015 and the nine-month period ended September 30, 2017, the changes in cost of property and equipment were as follows: Computer Furniture and fixture Satellite Total January 1, 2015 $ 17,170 $ - $ - $ 17,170 Addition 75,115 3,393 - 78,508 December 31, 2015 92,285 3,393 - 95,678 Addition 26,626 6,613 - 33,239 December 31, 2016 118,911 10,006 - 128,917 Addition 4,751 - 275,410 280,161 September 30, 2017 (Unaudited) $ 123,662 $ 10,006 $ 275,410 $ 409,078 As of December 31, 2016, and 2015, construction in progress of $3,660,000 is the payment for the construction of ground station equipment relating to satellite communication system and in-flight system for the Company’s internal use. In September 2017, one of the purchase contracts related to onboard equipment became undeliverable. Therefore, the Company reclassified the relevant payment of $410,000 recorded under construction in progress to other receivable. As a result, the balance of construction in progress was reduced to $3,250,000 as of September 30, 2017. For the years ended December 31, 2016 and 2015 and nine-month period ended September 30, 2017, the changes in accumulated depreciation for property and equipment were as follows: Computer software and equipment Furniture and fixture Satellite Total January 1, 2015 $ 421 $ - $ - $ 421 Addition 11,661 283 - 11,944 December 31, 2015 12,082 283 - 12,365 Addition 27,522 3,938 - 31,460 December 31, 2016 39,604 4,221 - 43,825 Addition 18,492 1,498 22,841 42,831 September 30, 2017 (Unaudited) $ 58,096 $ 5,719 $ 22,841 $ 86,656

Intangible Asset, Net

Intangible Asset, Net	9 Months Ended
	Sep. 30, 2017
Intangible Asset, Net [Abstract]
Intangible Asset, Net	NOTE 7 - Intangible Asset, Net For the years ended December 31, 2016 and 2015 and nine-month period ended September 30, 2017, the changes in cost and accumulated amortization for intangible asset were as follows: Satellite Accumulated amortization Net Cost January 1, 2015 $ - $ - $ - Addition 4,950,000 82,500 4,867,500 December 31, 2015 4,950,000 82,500 4,867,500 Addition - 495,000 (495,000 ) December 31, 2016 4,950,000 577,500 4,372,500 Addition - 371,250 (371,250 ) September 30, 2017 (Unaudited) $ 4,950,000 $ 948,750 $ 4,001,250

Short-term Bank Loan

Short-term Bank Loan	9 Months Ended
	Sep. 30, 2017
Short-term Bank Loan [Abstract]
Short-term Bank Loan	NOTE 8 – Short-term Bank Loan The Company has an unsecured short-term bank credit line of $10,000 (unaudited) from a local bank with an annual interest rate of 4.25% as of September 30, 2017.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2017
Income Taxes [Abstract]
Income Taxes	NOTE 9 - Income Taxes Income tax expense (benefit) for the years ended December 31, 2014, 2015 and 2016 consisted of the following: 2014 2015 2016 Current: Federal $ - $ 884,000 $ (884,000 ) State - 800 800 Foreign - - - Total $ - $ 884,800 $ (883,200 ) The following table presents a reconciliation of the income tax at statutory tax rate and the Company’s income tax at effective tax rate for the years ended December 31, 2014, 2015 and 2016. 2014 2015 2016 Tax expense (benefit) at statutory rate $ (15,000 ) $ 987,000 $ (1,158,300 ) Prepayment from related parties - 286,300 (286,300 ) Net operating loss carryforwards (NOLs) 15,000 (345,000 ) 717,600 Stock-based compensation expense - - 8,000 Amortization expense - (28,100 ) (168,300 ) Others - (15,400 ) 4,100 Tax (benefit) at effective tax rate $ - $ 884,800 $ (883,200 ) Deferred tax assets (liability) as of December 31, 2015 and 2016 consist of: 2015 2016 Prepayment from related parties $ 335,000 $ - Net operating loss carryforwards (NOLs) 59,000 519,000 Stock-based compensation expense - 8,000 Tax credit carryforwards 26,000 63,000 Excess of tax amortization over book amortization (34,000 ) (230,000 ) Others - 35,000 386,000 395,000 Valuation allowance (386,000 ) (395,000 ) Net $ - $ - Management does not believe the deferred tax assets will be utilized in the near future; therefore, a full valuation allowance is provided. The net change in deferred tax assets valuation allowance was an increase of $15,000, $371,000 and $9,000 for the years ended December 31, 2014, 2015 and 2016, respectively. As of December 31, 2016, the Company had federal NOLs and State NOLs of approximately $843,000 and $1,836,000, respectively, available to reduce future federal and state taxable income, expiring in 2036. As of December 31, 2016, the Company has Japan NOLs of approximately $406,000 available to reduce future Japan taxable income, expiring in 2019. As of December 31, 2016, the Company had approximately $37,000 of federal research and development tax credit, available to offset future federal income tax. The credit begins to expire in 2034 if not utilized. As of December 31, 2016, the Company had approximately $39,000 of California state research and development tax credit available to offset future California state income tax. The credit can be carried forward indefinitely. The Company’s ability to utilize its federal and state NOLs to offset future income taxes is subject to restrictions resulting from its prior change in ownership as defined by Internal Revenue Code Section 382. The Company does not expect to incur the limitation on NOLs utilization in future annual usage.

Capital Stock

Capital Stock	9 Months Ended
	Sep. 30, 2017
Capital Stock [Abstract]
Capital Stock	NOTE 10 - Capital Stock 1) Preferred Stock: The Company is authorized to issue 50,000,000 shares of preferred stock, with par value of $0.001. As of September 30, 2017, there were no Preferred stock shares outstanding. The Board of Directors has the authority to issue preferred stock in one or more series, and in connection with the creation of any such series, by resolutions providing for the issuance of the shares thereof, to determine dividends, voting rights, conversion rights, redemption privileges and liquidation preferences. 2) Common Stock: The Company is authorized to issue 450,000,000 shares of common stock, with par value of $0.001. Aircom had restricted stock purchase agreement with certain employees or consultants with 2,890,000 shares granted on February 2, 2015. The restricted shares were issued at fair values determined by the board of directors at the grant date. According to the agreement, in the event of the voluntary termination of purchaser’s continuous service status, Aircom shall have the exclusive option to repurchase all or any portion of the unvested shares held by purchaser at the original purchase price per share and the vested shares held by purchaser at the fair market value per share as of the termination date. In February and June 2016, Aircom purchased back 133,333 unvested shares of restricted stock at $0.005 per share from terminated employees before the stock split. In June 2016, the restricted stock was split to 27,566,670 shares. On February 13, 2017, all of Aircom’s 27,566,670 restricted shares were converted to Aerkomm’s restricted stock of 10,279,738 shares at the ratio of 2.681651 to 1, pursuant to the Exchange Agreement (see Note 1). As of December 31, 2015, and 2016 and September 30, 2017, the restricted shares (after share exchange) consisted of the following: December 31, September 30, 2015 2016 2017 (Unaudited) Restricted stock - vested 4,592,943 7,787,490 9,942,050 Restricted stock - unvested 6,184,000 2,492,248 337,688 Total restricted stock 10,776,943 10,279,738 10,279,738 The unvested shares of restricted stock were recorded under deposit liability account awaiting future conversion to common stock when they become vested. On March 31, 2017, the Company completed its private placement offering of 500,000 common shares at a price of $3 per share for the aggregate amount of $1,500,000. On June 6, 2017, the Company completed its private placement offering of 60,000 common shares at a price of $5.00 per share for the aggregate amount of $300,000. Additionally, on June 6, 2017, pursuant to a settlement and release agreement with Priceplay Taiwan Inc. (“PPTW”) dated March 31, 2017, among the Company, PPTW and Aircom, the Company issued 163,860 shares of its common stock to PPTW in settlement of an outstanding $819,300 obligation of Aircom to PPTW. Additionally, pursuant to a similar settlement and release agreement with Priceplay.com, Inc. (“PPUS”) dated March 31, 2017, the Company issued 147,400 shares of its common stock to PPUS in settlement of an outstanding $737,000 obligation of Aircom to PPUS, and pursuant to a third similar settlement and release agreement with Aircom and dMobile System Co. ltd. (dMobile), it issued 94,220 shares of its common stock to dMobile in settlement of an outstanding $471,100 obligation of Aircom to dMobile. In the aggregate, the Company has issued 405,480 shares to the three settlement recipients at a price of $5.00 per share for a total of $2,027,400. Including the 60,000 shares sold to individuals in the private offering, the Company issued 465,480 shares in total for an aggregate of $2,327,400. On July 5, 2017, the Company completed its first closing of a private placement offering in which it sold 5,000 shares of its common stock to Daniel Shih, the Company’s founder, at a price of $5.50 per share for a total of $27,500. The Company conducted additional closings in July and August for a total of $517,413. As of September 30, 2017, the total subscribed capital amounted to $544,913. On October 31, 2017, the Company completed this private placement offering of 264,086 common shares at a price of $5.50 per share for the aggregate amount of $1,452,473. On November 27, 2017, the Company completed its first closing of another private placement offering in which it sold 13,400 shares of its common stock to Daniel Shih, the Company’s founder, at a price of $5.60 per share for a total of $75,040. The Company is offering a total of 892,857 shares of its common stock at a price of $5.60 per share in this offering for the aggregate amount of $5,000,000 and will pursue additional closings up to that aggregate amount through March 31, 2018. 3) Stock Warrant: As of December 31, 2016, Aircom had issued stock warrants exercisable for $60,000 in value of its common stock to a service provider as payment for services. The stock warrants allow the service provider to purchase a number of shares of Aircom common stock equal $60,000 divided by 85% of the share price paid by investors for Aircom’s common stock in the first subsequent qualifying equity financing event, at an exercise price of $0.01 per share. On February 13, 2017, these stock warrants were converted to Aerkomm’s stock warrants pursuant to the Exchange Agreement (see Note 1). For the nine-month period ended September 30, 2017, Aerkomm issued additional stock warrants exercisable for $60,000 in value of Aerkomm common stock to the service provider as payment for additional services. As of September 30, 2017, the Company cumulatively recorded $120,000 as additional paid-in capital in total with respect to these warrants.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 11 - Related Party Transactions A. Name of related parties and relationships with the Company: Related Party Relationship Daniel Shih (Daniel) Founder/promoter and shareholder; Aircom’s CEO and Director between February 13, 2017 and April 26, 2017; Aircom’s CFO between February 13, 2017 and May 5, 2017 Bummy Wu Shareholder Giretsu Shih President of Aircom Japan dMobile System Co. Ltd. (dMobile) Daniel is the Chairman Klingon Aerospace, Inc. (Klingon) Daniel was the Chairman from February 2015 to February 2016 Law Office of Jan Yung Lin 100% owned by Jan Priceplay.com, Inc. (PPUS) Daniel is the Chairman Priceplay Taiwan Inc. (PPTW) Parent of PPUS Wealth Wide Int’l Ltd. (WWI) Bummy Wu is the Chairman B. Significant related party transactions: The Company has extensive transactions with its related parties. It is possible that the terms of these transactions are not the same as those which would result from transactions among wholly unrelated parties. a. As of December 31, 2015, and 2016 and September 30, 2017, December 31, September 30, 2015 2016 2017 (Unaudited) Accounts receivable from dMobile $ 3,478,900 $ - $ - Other receivable from PPUS $ 80,500 $ - $ - Daniel 35,680 - - Total $ 116,180 $ - $ - Rental deposit to Daniel $ - $ 4,966 $ 2,397 Other payable to: dMobile $ 3,950,000 $ 471,100 $ - Klingon 762,000 762,000 762,000 PPUS 387,500 737,000 - PPTW 80,000 819,300 - Giretsu Shih - 69,385 2,131 Daniel 10,312 49,500 79,602 Bummy Wu - 32,149 - WWI - - 1,800 Others 34,451 15,141 53,735 Total $ 5,224,263 $ 2,955,575 $ 899,268 b. For the years ended December 31, 2014, 2015 and 2016 and nine months ended September 30, 2016 and 2017, Nine Months Year Ended December 31, (Unaudited) 2014 2015 2016 2016 2017 Sales to dMobile $ - $ 5,478,900 $ - $ - $ - PPUS - 650,000 - - - Total $ - $ 6,128,900 $ - $ - $ - 100% of the Company’s sales for the year ended December 31, 2015 were to related parties. Nine Months Year Ended December 31, (Unaudited) 2014 2015 2016 2016 2017 Intangible purchase from dMobile $ - $ 4,950,000 $ - $ - $ - Legal expenses paid to Law Office of Jan Yung Lin $ - $ 51,431 $ 10,000 $ 10,000 $ - Rental expense charged by Daniel $ - $ - $ - $ - $ 37,901 Rental expense charged by WWI $ $ $ $ $ 1,800 Aircom Japan entered into a lease agreement with Daniel, between August 1, 2014 and July 31, 2016, which was renewed to expire on July 31, 2018. Pursuant to the terms of this lease agreement, Aircom Japan pays Daniel a rental fee of approximately $1,215 per month. The Company has a lease agreement with WWI with the monthly rental cost of $450. The lease term is from June 1, 2017 to May 31, 2018.

Stock Based Compensation

Stock Based Compensation	9 Months Ended
	Sep. 30, 2017
Stock Based Compensation [Abstract]
Stock Based Compensation	NOTE 12 - Stock Based Compensation In March 2014, Aircom’s Board of Directors adopted the 2014 Stock Option Plan (the “Aircom 2014 Plan”). The Aircom 2014 Plan provides for the granting of incentive stock options and non-statutory stock options to employees, consultants and outside directors of Aircom. Options granted under the Plan may be Incentive Stock Options or Nonstatutory Stock Options, as determined by the Administrator at the time of grant of an Option. On February 13, 2017, pursuant to the Exchange Agreement, Aerkomm assumed the options of Aircom 2014 Plan and agreed to issue options for an aggregate of 5,444,407 shares to Aircom’s stock option holders. One-third of Aircom 2014 Plan stock option shares will be vested as of the first anniversary of the time the option shares are granted or the employee’s acceptance to serve the Company, and 1/36th of the shares will be vested each month thereafter. Option price is determined by the Board of Directors. The Plan shall become effective upon its adoption by the Board and shall continue in effect for a term of 10 years unless sooner terminated under the terms of Aircom 2014 Plan. On May 5, 2017, the Board of Directors of Aerkomm adopted the Aerkomm Inc. 2017 Equity Incentive Plan (the “Aerkomm 2017 Plan” or, the “Plan”) and the reservation of 5,000,000 shares of the Company’s common stock for issuance under the Plan. On June 23, 2017, the Board of Directors voted to increase the number of shares of the Company’s common stock reserved for issuance under the Plan to 10,000,000 shares. The Aerkomm 2017 Plan provides for the granting of incentive stock options and non-statutory stock options to employees, consultants and outside directors of Aircom. Options granted under the Plan may be Incentive Stock Options or Nonstatutory Stock Options, as determined by the Administrator at the time of grant of an Option. On June 23, 2017, the Board of Directors agreed to issue options for an aggregate of 1,455,000 shares under the Aerkomm 2017 Plan to certain officers and directors of Aerkomm. The option agreements granted on June 23, 2017 are classified into three types of vesting schedule, which includes, 1) 1/6 of the shares subject to the option shall vest commencing on the vesting start date and the remaining shares shall vest at the rate of 1/60 for the next 60 months on the same day of the month as the vesting start date; 2) 1/4 of the shares subject to the option shall vest commencing on the vesting start date and the remaining shares shall vest at the rate of 1/36 for the next 36 months on the same day of the month as the vesting start date; 3) 1/3 of the shares subject to the option shall vest commencing on the first anniversary of vesting start date and the remaining shares shall vest at the rate of 50% each year for the next two years on the same day of the month as the vesting start date. Option price is determined by the Board of Directors. The Plan has been adopted by the Board and shall continue in effect for a term of 10 years unless sooner terminated under the terms of Aerkomm 2017 Plan. The Plan has not yet been approved by Aerkomm’s stockholders. Valuation and Expense Information Measurement and recognition of compensation expense based on estimated fair values is required for all share-based payment awards made to its employees and directors including employee stock options. The Company recognized compensation expense of $0 and $20,000 for the years ended December 31, 2015 and 2016, respectively, and $22,600 and $1,136,835 for the nine-month periods ended September 30, 2016 and 2017, respectively, related to such employee stock options. Determining Fair Value Valuation and amortization method The Company uses the Black-Scholes option-pricing-model to estimate the fair value of stock options granted on the date of grant or modification and amortizes the fair value of stock-based compensation at the date of grant on a straight-line basis for recognizing stock compensation expense over the vesting period of the option. Expected term The expected term is the period of time that granted options are expected to be outstanding. The Company uses the SEC’s simplified method for determining the option expected term based on the Company’s historical data to estimate employee termination and options exercised. Expected dividends The Company does not plan to pay cash dividends before the options are expired. Therefore, the expected dividend yield used in the Black-Scholes option valuation model is zero. Expected volatility Since the Company has no historical volatility, it used the calculated value method which substitutes the historical volatility of a public company in the same industry to estimate the expected volatility of the Company’s share price to measure the fair value of options granted under Aircom 2014 Plan and Aerkomm 2017 Plan. Risk-free interest rate The Company based the risk-free interest rate used in the Black-Scholes option valuation model on the market yield in effect at the time of option grant provided in the Federal Reserve Board’s Statistical Releases and historical publications on the Treasury constant maturities rates for the equivalent remaining terms for Aircom 2014 Plan and Aerkomm 2017 Plan. Forfeitures The Company is required to estimate forfeitures at the time of grant and revises those estimates in subsequent periods if actual forfeitures differ from those estimates. The Company uses historical data to estimate option forfeitures and records share-based compensation expense only for those awards that are expected to vest. The Company used the following assumptions to estimate the fair value of options granted in 2015 and 2016 under Aircom 2014 Plan and Aerkomm 2017 Plan as follows: Assumptions Expected term 3 - 5 years Expected volatility 40.11% - 59.18% Expected dividends 0% Risk-free interest rate 0.71 – 2.30% Forfeiture rate 0% - 5% Aircom 2014 Plan A summary of the number of shares, weighted average exercise price and estimated fair value of options for Aircom 2014 Plan as of December 31, 2015 and 2016 and September 30, 2017 was as follows: Number of shares Weighted Average Exercise Price Per Share Weighted Average Fair Value Per Share Options outstanding at January 1, 2015 - $ - $ - Granted 4,139,241 0.0013 0.0004 Exercised - - - Forfeited/Cancelled - - - Options outstanding at December 31, 2015 4,139,241 0.0013 0.0004 Granted 1,305,166 0.6704 0.2108 Exercised - - - Forfeited/Cancelled - - - Options outstanding at December 31, 2016 5,444,407 0.1617 0.0508 Granted - - - Exercised (19,681 ) 0.0013 0.0004 Forfeited/Cancelled (763,418 ) 0.6550 0.2059 Options outstanding at September 30, 2017 (unaudited) 4,661,307 0.0816 0.0256 Options exercisable at December 31, 2015 - - - Options exercisable at December 31, 2016 2,066,858 0.0013 0.0004 Options exercisable at September 30, 2017 (unaudited) 2,967,699 0.0541 0.0169 A summary of the status of nonvested shares under Aircom 2014 Plan as of December 31, 2015 and 2016 and September 30, 2017 was as follows: Number of Shares Weighted Average Exercise Price Per Share Options nonvested at January1, 2015 - $ - Granted 4,139,241 0.0013 Vested - - Forfeited/Cancelled - - Options nonvested at December 31, 2015 4,139,241 0.0013 Granted 1,305,166 0.6704 Vested (2,066,858 ) 0.0013 Forfeited/Cancelled - - Options nonvested at December 31, 2016 3,377,549 0.2597 Granted - - Vested (920,522 ) 0.1707 Forfeited/Cancelled (763,418 ) 0.6550 Options nonvested at September 30, 2017 (unaudited) 1,693,609 0.1302 Aerkomm 2017 Plan A summary of the number of shares, weighted average exercise price and estimated fair value of options under Aerkomm 2017 Plan as of September 30, 2017 was as follows: Number of Shares Weighted Average Exercise Price Per Share Weighted Average Fair Value Per Share Options outstanding at January 1, 2017 - $ - $ - Granted 2,000,000 5.9129 3.5246 Exercised - - - Forfeited/Cancelled - - - Options outstanding at September 30, 2017 2,000,000 5.9129 3.5246 Options exercisable at September 30, 2017 (unaudited) 303,125 5.5000 3.2922 A summary of the status of nonvested shares under Aerkomm 2017 Plan as of September 30, 2017 was as follows: Number of Shares Weighted Average Exercise Price Per Share Options nonvested at January 1, 2017 - $ - Granted 2,000,000 5.9129 Vested (303,125 ) 5.5000 Forfeited/Cancelled - - Options nonvested at September 30, 2017 1,696,875 5.9866 As of December 31, 2015, and 2016 and September 30, 2017, there were approximately $2,000, $94,000 and $3,630,000, respectively, of total unrecognized compensation cost related to nonvested share-based compensation arrangements granted under Aircom 2014 Plan and Aerkomm 2017 Plan. Total unrecognized compensation cost will be adjusted for future changes in estimated forfeitures. The Company expects to recognize that cost over a weighted average period of 1 - 5 years.

Commitments and Contingency

Commitments and Contingency	9 Months Ended
	Sep. 30, 2017
Commitments and Contingency [Abstract]
Commitments and Contingency	NOTE 13 - Commitments and Contingency As of September 30, 2017, the Company’s significant commitments with non-related parties and contingency are summarized as follows: Commitments 1) The Company has one lease for its Fremont, California office expiring in May 2017, which was renewed and will expire in May 2020. Rental expense was $0, $39,045 and $62,472 for the years ended December 31, 2014, 2015 and 2016, respectively, and $46,854 and $51,814 for nine-month periods ended September 30, 2016 and 2017, respectively. As of September 30, 2017, future minimum lease payment obligation is $206,272 ending May 31, 2020. 2) The Company has another lease for its Japan office expiring July 2018. Rental expense was approximately $25,974 for the nine-month period ended September 30, 2017. As of September 30, 2017, future minimum lease payment obligation is $37,400, including the 8% Japan consumption tax, for the next twelve-month ending September 30, 2018. 3) In March 2017, the Company entered into a satellites service agreement (the Agreement) with a Japanese company (Company J). The agreement is effective on March 15, 2017 and will expire three years from the effective date. According to the Agreement, the Company shall prepay the total amount of $285,300 and the deposit of $95,100 on April 15, 2017. The prepayment of $285,300 shall be applied to monthly service charge by Company J based on the terms defined in the Agreement. Contingency The Company entered into a 3-year digital transmission service agreement with Asia Satellite Telecommunication Company Limited (“Asia Sat”) on July 25, 2015. As of March 31, 2017, Asia Sat stipulates that the Company is in debt of $8,013,495 to Asia Sat, which includes unpaid service fees, a default payment in the form of liquidated sum and interest. The default payment includes total future payments of $7,411,616 due through March 31, 2018, subtracting the deposit of $775,000 made to Asia Sat. The Company disagreed with the payable balance of $8,013,495 and had recorded $1,376,879 payable to Asia Sat as of March 31, 2017. On July 25, 2016, Asia Sat commenced arbitration against the Company. On November 21, 2016, the Hong Kong International Arbitration Centre (“HKIAC”) appointed a sole arbitrator to hear the dispute. On January 12, 2017, the Company introduced a counterclaim for misrepresentations made to induce entry into the Agreement. Aircom and AsiaSat reached a settlement with respect to the Agreement as of July 25, 2017, with an effective date of July 20, 2017. As of September 30, 2017, the Company has accrued the settlement liability and accounted for the net impact of the settlement.

Summary of Significant Accoun20

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Summary of Significant Accounting Policies [Abstract]
Reverse Acquisition	Reverse Acquisition On February 13, 2017, Aerkomm completed the reverse acquisition of Aircom pursuant to the Exchange Agreement. As a result of the reverse acquisition, Aircom became Aerkomm’s wholly-owned subsidiary. For accounting purposes, the share exchange transaction with Aircom was treated as a reverse acquisition, with Aircom as the acquirer and Aerkomm as the acquired party. Unless the context suggests otherwise, “the Company” referred to for the periods prior to the consummation of the reverse acquisition is Aircom and its consolidated subsidiaries.
Unaudited Interim Financial Information	Unaudited Interim Financial Information The accompanying consolidated balance sheet as of September 30, 2017, the consolidated statements of operations and comprehensive loss and cash flows for the nine months ended September 30, 2016 and 2017 and the consolidated statement of changes in equity for the nine-month period ended September 30, 2017 are unaudited. The unaudited interim consolidated financial statements have been prepared on the same basis as the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position as of September 30, 2017 and results of operations and cash flows for the nine months ended September 30, 2016 and 2017. The financial data and the other information disclosed in these notes to the consolidated financial statements related to these nine months are unaudited. The results of operations for the nine months ended September 30, 2016 and 2017 are not necessarily indicative of the results to be expected for the year ending December 31, 2017 or for any other interim period or other future year.
Principle of Consolidation	Principle of Consolidation Aerkomm consolidates the accounts of its subsidiaries, Aircom, Aircom Seychelles, Aircom HK and Aircom Japan. All significant intercompany accounts and transactions have been eliminated in consolidation. All of the entities in these consolidated financial statements have adopted fiscal year end of December 31.
Reclassifications of Prior Year Presentation	Reclassifications of Prior Year Presentation Certain prior year balance sheet amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results may differ from these estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash in banks and accounts receivable. As of December 31, 2016, and 2015 and September 30, 2017, the total balances of cash in bank were insured by the Federal Deposit Insurance Corporation (FDIC) and foreign financial institution deposits insurance. The Company performs ongoing credit evaluation of its customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining the historical collection experience as well as its internal credit policies. The Company conducts extensive transactions with its related parties. Revenue for the year ended December 31, 2015 was solely from related parties.
Inventories	Inventories Inventories are recorded at the lower of weighted-average cost or market. The Company assesses the impact of changing technology on its inventory on hand and writes off inventories that are considered obsolete. Estimated losses on scrap and slow-moving items are recognized in the allowance for losses.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation. When value impairment is determined, the related assets are stated at the lower of fair value or book value. Significant additions, renewals and betterments are capitalized. Maintenance and repairs are expensed as incurred. Depreciation is computed by using the straight-line and double declining method over the following estimated service lives: computer equipment - 3 to 5 years, furniture and fixtures - 5 years and satellite equipment – 5 years. Construction costs for on-flight entertainment equipment not yet in service are recorded under construction in progress. Upon sale or disposal of property and equipment, the related cost and accumulated depreciation are removed from the corresponding accounts, with any gain or loss credited or charged to non-operating income in the period of sale or disposal. The Company reviews the carrying amount of property and equipment for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. It determined that there was no impairment loss for each of the years in the three-year period ended December 31, 2016 and the nine-month periods ended September 30, 2016 and 2017.
Goodwill and Purchased Intangible Assets	Goodwill and Purchased Intangible Assets The Company’s goodwill represents the amount by which the total purchase price paid exceeded the estimated fair value of net assets acquired from acquisition of subsidiaries. The Company tests goodwill for impairment on an annual basis, or more often if events or circumstances indicate that there may be impairment. Purchased intangible assets with finite life are amortized on the straight-line basis over the estimated useful lives of respective assets. Purchased intangible assets with indefinite life are evaluated for impairment when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. As of December 31, 2015 and 2016, and September 30, 2017, purchased intangible asset consists of satellite system software and is amortized over 10 years.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company utilizes the three-level valuation hierarchy for the recognition and disclosure of fair value measurements. The categorization of assets and liabilities within this hierarchy is based upon the lowest level of input that is significant to the measurement of fair value. The three levels of the hierarchy consist of the following: Level 1 - Inputs to the valuation methodology are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 - Inputs to the valuation methodology are quoted prices for similar assets and liabilities in active markets, quoted prices in markets that are not active or inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the instrument. Level 3 - Inputs to the valuation methodology are unobservable inputs based upon management’s best estimate of inputs market participants could use in pricing the asset or liability at the measurement date, including assumptions. The carrying amounts of the Company’s cash, other receivable, short-term bank loan and other payable approximated their fair value due to the short-term nature of these financial instruments.
Revenue Recognition	Revenue Recognition The Company recognizes sales when the earning process is completed, as evidenced by an arrangement with the customer, transfer of title and acceptance, if applicable, has occurred, as well as the price is fixed or determinable, and collection is reasonably assured.
Research and Development Costs	Research and Development Costs Research and development costs are charged to operating expenses as incurred. For the years ended December 31, 2014, 2015 and 2016, the Company incurred approximately $0, $25,000 and $1,597,000 of research and development costs, respectively. For the nine-month periods ended September 30, 2017 and 2016, the Company incurred approximately $0 and $1,579,000 in research and development costs, respectively.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. Adjustments to prior period’s income tax liabilities are added to or deducted from the current period’s tax provision. The Company follows FASB guidance on uncertain tax positions and has analyzed its filing positions in all the federal, state and foreign jurisdictions where it is required to file income tax returns, as well as all open tax years in those jurisdictions. The Company files income tax returns in the US federal, state and foreign jurisdictions where it conducts business. The Company believes that its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on its consolidated financial position, results of operations, or cash flows. Therefore, no reserves for uncertain tax positions have been recorded. The Company does not expect its unrecognized tax benefits to change significantly over the next twelve months. The Company’s policy for recording interest and penalties associated with any uncertain tax positions is to record such items as a component of income before taxes. Penalties and interest paid or received, if any, are recorded as part of other operating expenses in the consolidated statement of operations.
Translation Adjustments	Translation Adjustments If a foreign subsidiary’s functional currency is the local currency, translation adjustments will result from the process of translating the subsidiary’s financial statements into the reporting currency of the Company. Such adjustments are accumulated and reported under other comprehensive income (loss) as a separate component of stockholder’s equity.
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings (loss) per share is computed by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing income available to common shareholders by the weighted-average number of shares of common outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include stock warrants and outstanding stock options, shares to be purchased by employees under the Company’s employee stock purchase plan. Basic and Diluted earnings (loss) per common share presented for the years ended December 31, 2014, 2015 and 2016, and the nine-month periods ended September 30, 2016 and 2017 have taken into account the stock split in June 2016 and share exchange for reverse acquisition on February 13, 2017 (see Note 1).
Subsequent Events	Subsequent Events The Company has evaluated events and transactions after the reported nine-month period-end up to November 10, 2017, the date on which these consolidated financial statements were available to be issued. All subsequent events requiring recognition as of September 30, 2017 have been included in these consolidated financial statements.

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2017
Inventories [Abstract]
Schedule of inventories	December 31, September 30, 2015 2016 2017 (Unaudited) Satellite equipment for sale under construction $ 99,971 $ 197,645 $ 197,645 Parts 11,029 11,029 15,953 Supplies - 6,437 722 111,000 215,111 214,320 Allowance for inventory loss - (5,382 ) (5,646 ) Net $ 111,000 $ 209,729 $ 208,674

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2017
Property and Equipment [Abstract]
Schedule of changes in cost of property and equipment	Computer Furniture and fixture Satellite Total January 1, 2015 $ 17,170 $ - $ - $ 17,170 Addition 75,115 3,393 - 78,508 December 31, 2015 92,285 3,393 - 95,678 Addition 26,626 6,613 - 33,239 December 31, 2016 118,911 10,006 - 128,917 Addition 4,751 - 275,410 280,161 September 30, 2017 (Unaudited) $ 123,662 $ 10,006 $ 275,410 $ 409,078
Schedule of changes in accumulated depreciation for property and equipment	Computer software and equipment Furniture and fixture Satellite Total January 1, 2015 $ 421 $ - $ - $ 421 Addition 11,661 283 - 11,944 December 31, 2015 12,082 283 - 12,365 Addition 27,522 3,938 - 31,460 December 31, 2016 39,604 4,221 - 43,825 Addition 18,492 1,498 22,841 42,831 September 30, 2017 (Unaudited) $ 58,096 $ 5,719 $ 22,841 $ 86,656

Intangible Asset, Net (Tables)

Intangible Asset, Net (Tables)	9 Months Ended
	Sep. 30, 2017
Intangible Asset, Net [Abstract]
Schedule of cost and accumulated amortization for intangible asset	Satellite Accumulated amortization Net Cost January 1, 2015 $ - $ - $ - Addition 4,950,000 82,500 4,867,500 December 31, 2015 4,950,000 82,500 4,867,500 Addition - 495,000 (495,000 ) December 31, 2016 4,950,000 577,500 4,372,500 Addition - 371,250 (371,250 ) September 30, 2017 (Unaudited) $ 4,950,000 $ 948,750 $ 4,001,250

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2017
Income Taxes [Abstract]
Schedule of Income tax expense (benefit)	2014 2015 2016 Current: Federal $ - $ 884,000 $ (884,000 ) State - 800 800 Foreign - - - Total $ - $ 884,800 $ (883,200 )
Schedule of reconciliation of the income tax at statutory tax rate	2014 2015 2016 Tax expense (benefit) at statutory rate $ (15,000 ) $ 987,000 $ (1,158,300 ) Prepayment from related parties - 286,300 (286,300 ) Net operating loss carryforwards (NOLs) 15,000 (345,000 ) 717,600 Stock-based compensation expense - - 8,000 Amortization expense - (28,100 ) (168,300 ) Others - (15,400 ) 4,100 Tax (benefit) at effective tax rate $ - $ 884,800 $ (883,200 )
Schedule of deferred tax assets (liability)	2015 2016 Prepayment from related parties $ 335,000 $ - Net operating loss carryforwards (NOLs) 59,000 519,000 Stock-based compensation expense - 8,000 Tax credit carryforwards 26,000 63,000 Excess of tax amortization over book amortization (34,000 ) (230,000 ) Others - 35,000 386,000 395,000 Valuation allowance (386,000 ) (395,000 ) Net $ - $ -

Capital Stock (Tables)

Capital Stock (Tables)	9 Months Ended
	Sep. 30, 2017
Capital Stock [Abstract]
Schedule of restricted shares (after share exchange)	December 31, September 30, 2015 2016 2017 (Unaudited) Restricted stock - vested 4,592,943 7,787,490 9,942,050 Restricted stock - unvested 6,184,000 2,492,248 337,688 Total restricted stock 10,776,943 10,279,738 10,279,738

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Schedule of name of related parties and relationships	Related Party Relationship Daniel Shih (Daniel) Founder/promoter and shareholder; Aircom’s CEO and Director between February 13, 2017 and April 26, 2017; Aircom’s CFO between February 13, 2017 and May 5, 2017 Bummy Wu Shareholder Giretsu Shih President of Aircom Japan dMobile System Co. Ltd. (dMobile) Daniel is the Chairman Klingon Aerospace, Inc. (Klingon) Daniel was the Chairman from February 2015 to February 2016 Law Office of Jan Yung Lin 100% owned by Jan Priceplay.com, Inc. (PPUS) Daniel is the Chairman Priceplay Taiwan Inc. (PPTW) Parent of PPUS Wealth Wide Int’l Ltd. (WWI) Bummy Wu is the Chairman
Schedule of significant related party transactions	a. As of December 31, 2015, and 2016 and September 30, 2017, December 31, September 30, 2015 2016 2017 (Unaudited) Accounts receivable from dMobile $ 3,478,900 $ - $ - Other receivable from PPUS $ 80,500 $ - $ - Daniel 35,680 - - Total $ 116,180 $ - $ - Rental deposit to Daniel $ - $ 4,966 $ 2,397 Other payable to: dMobile $ 3,950,000 $ 471,100 $ - Klingon 762,000 762,000 762,000 PPUS 387,500 737,000 - PPTW 80,000 819,300 - Giretsu Shih - 69,385 2,131 Daniel 10,312 49,500 79,602 Bummy Wu - 32,149 - WWI - - 1,800 Others 34,451 15,141 53,735 Total $ 5,224,263 $ 2,955,575 $ 899,268 b. For the years ended December 31, 2014, 2015 and 2016 and nine months ended September 30, 2016 and 2017, Nine Months Year Ended December 31, (Unaudited) 2014 2015 2016 2016 2017 Sales to dMobile $ - $ 5,478,900 $ - $ - $ - PPUS - 650,000 - - - Total $ - $ 6,128,900 $ - $ - $ - 100% of the Company’s sales for the year ended December 31, 2015 were to related parties. Nine Months Year Ended December 31, (Unaudited) 2014 2015 2016 2016 2017 Intangible purchase from dMobile $ - $ 4,950,000 $ - $ - $ - Legal expenses paid to Law Office of Jan Yung Lin $ - $ 51,431 $ 10,000 $ 10,000 $ - Rental expense charged by Daniel $ - $ - $ - $ - $ 37,901 Rental expense charged by WWI $ $ $ $ $ 1,800

Stock Based Compensation (Table

Stock Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of estimate the fair value of options granted	Assumptions Expected term 3 - 5 years Expected volatility 40.11% - 59.18% Expected dividends 0% Risk-free interest rate 0.71 – 2.30% Forfeiture rate 0% - 5%
Aircom 2014 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of weighted average exercise price and estimated fair value of options	Number of shares Weighted Average Exercise Price Per Share Weighted Average Fair Value Per Share Options outstanding at January 1, 2015 - $ - $ - Granted 4,139,241 0.0013 0.0004 Exercised - - - Forfeited/Cancelled - - - Options outstanding at December 31, 2015 4,139,241 0.0013 0.0004 Granted 1,305,166 0.6704 0.2108 Exercised - - - Forfeited/Cancelled - - - Options outstanding at December 31, 2016 5,444,407 0.1617 0.0508 Granted - - - Exercised (19,681 ) 0.0013 0.0004 Forfeited/Cancelled (763,418 ) 0.6550 0.2059 Options outstanding at September 30, 2017 (unaudited) 4,661,307 0.0816 0.0256 Options exercisable at December 31, 2015 - - - Options exercisable at December 31, 2016 2,066,858 0.0013 0.0004 Options exercisable at September 30, 2017 (unaudited) 2,967,699 0.0541 0.0169
Summary of nonvested shares	Number of Shares Weighted Average Exercise Price Per Share Options nonvested at January1, 2015 - $ - Granted 4,139,241 0.0013 Vested - - Forfeited/Cancelled - - Options nonvested at December 31, 2015 4,139,241 0.0013 Granted 1,305,166 0.6704 Vested (2,066,858 ) 0.0013 Forfeited/Cancelled - - Options nonvested at December 31, 2016 3,377,549 0.2597 Granted - - Vested (920,522 ) 0.1707 Forfeited/Cancelled (763,418 ) 0.6550 Options nonvested at September 30, 2017 (unaudited) 1,693,609 0.1302
Aerkomm 2017 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of weighted average exercise price and estimated fair value of options	Number of Shares Weighted Average Exercise Price Per Share Weighted Average Fair Value Per Share Options outstanding at January 1, 2017 - $ - $ - Granted 2,000,000 5.9129 3.5246 Exercised - - - Forfeited/Cancelled - - - Options outstanding at September 30, 2017 2,000,000 5.9129 3.5246 Options exercisable at September 30, 2017 (unaudited) 303,125 5.5000 3.2922
Summary of nonvested shares	Number of Shares Weighted Average Exercise Price Per Share Options nonvested at January 1, 2017 - $ - Granted 2,000,000 5.9129 Vested (303,125 ) 5.5000 Forfeited/Cancelled - - Options nonvested at September 30, 2017 1,696,875 5.9866

Organization (Details)

Organization (Details) - USD ($)	1 Months Ended		9 Months Ended		12 Months Ended
	Feb. 13, 2017	Dec. 28, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Organization (Textual)
Entity Incorporation, State Country Name			State of Nevada
Entity Incorporation, Date of Incorporation			Aug. 14, 2013
Stock purchase agreement		700,000
Acquisition, description	On February 13, 2017, Aerkomm entered into a share exchange agreement ("Exchange Agreement") with Aircom and its shareholders, pursuant to which Aerkomm acquired 100% of the issued and outstanding capital stock of Aircom in exchange for approximately 99.7% of the issued and outstanding capital stock of Aerkomm (or 87.81% on a fully-diluted basis). As a result of the share exchange, Aircom became a wholly-owned subsidiary of Aerkomm, and the former shareholders of Aircom became the holders of approximately 99.7% of Aerkomm's issued and outstanding capital stock.
Net income (loss)			$ (4,720,702)	$ (2,529,412)	$ (3,176,464)	$ 2,670,414	$ (45,154)
Common stock shares	99.70%	86.30%
Working capital deficiency			$ 2,555,589
Aerkomm [Member]
Organization (Textual)
Common stock shares	100.00%
Aircom [Member]
Organization (Textual)
Common stock shares	99.70%

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Useful life of finite-lived intangible assets	10 years		10 years	10 years
Research and development costs	$ 0	$ 1,579,000	$ 1,579,000	$ 25,000	$ 0
Furniture and fixtures [Member]
Property and equipment useful life	5 years
Computer equipment [Member] | Minimum [Member]
Property and equipment useful life	3 years
Computer equipment [Member] | Maximum [Member]
Property and equipment useful life	5 years
Satellite equipment [Member]
Property and equipment useful life	5 years

Inventories (Details)

Inventories (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Inventories [Abstract]
Satellite equipment for sale under construction	$ 197,645	$ 197,645	$ 99,971
Parts	15,953	11,029	11,029
Supplies	722	6,437
Inventory gross	214,320	215,111	111,000
Allowance for inventory loss	(5,646)	(5,382)
Net	$ 208,674	$ 209,729	$ 111,000

Prepaid Investment (Details)

Prepaid Investment (Details) - USD ($)	May 15, 2015	Dec. 31, 2014	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Investment Holdings [Line Items]
Pre-payment of subscribed capital			$ 460,000		$ 700,000
Dadny Japan Inc. [Member] | Stock purchase agreement [Member]
Investment Holdings [Line Items]
Ownership percentage		100.00%
Acquisition cost		$ 600,000
Aircom Pacific Inc Limited [Member] | Stock purchase agreement [Member]
Investment Holdings [Line Items]
Ownership percentage	100.00%
Acquisition cost	$ 100,000
Aircom Telecom LLC [Member]
Investment Holdings [Line Items]
Pre-payment of subscribed capital			$ 460,000

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Beginning balance	$ 128,917	$ 95,678	$ 17,170
Addition	280,161	33,239	78,508
Ending balance	409,078	128,917	95,678
Computer software and equipment [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	118,911	92,285	17,170
Addition	4,751	26,626	75,115
Ending balance	123,662	118,911	92,285
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	10,006	3,393
Addition		6,613	3,393
Ending balance	10,006	10,006	3,393
Satellite Equipment [Member]
Property, Plant and Equipment [Line Items]
Beginning balance
Addition	275,410
Ending balance	$ 275,410

Property and Equipment (Detai33

Property and Equipment (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Beginning balance	$ 43,825	$ 12,365	$ 421
Addition	42,831	31,460	11,944
Ending balance	86,656	43,825	12,365
Computer software and equipment [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	39,604	12,082	421
Addition	18,492	27,522	11,661
Ending balance	58,096	39,604	12,082
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Beginning balance	4,221	283
Addition	1,498	3,938	283
Ending balance	5,719	4,221	283
Satellite Equipment [Member]
Property, Plant and Equipment [Line Items]
Beginning balance
Addition	22,841
Ending balance	$ 22,841

Property and Equipment (Detai34

Property and Equipment (Details Textual) - USD ($)	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Property and Equipment (Textual)
Construction in progress	$ 3,250,000	$ 3,660,000
Construction in progress to other receivable	$ 410,000

Intangible Asset, Net (Details)

Intangible Asset, Net (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Intangible Asset Net [Line Items]
Beginning balance	$ 4,372,500	$ 4,867,500
Addition	(371,250)	(495,000)	4,867,500
Ending balance	4,001,250	4,372,500	4,867,500
Satellite System software [Member]
Intangible Asset Net [Line Items]
Beginning balance	4,950,000	4,950,000
Addition			4,950,000
Ending balance	4,950,000	4,950,000	4,950,000
Accumulated amortization [Member]
Intangible Asset Net [Line Items]
Beginning balance	577,500	82,500
Addition	371,250	495,000	82,500
Ending balance	$ 948,750	$ 577,500	$ 82,500

Short-term Bank Loan (Details)

Short-term Bank Loan (Details)	Sep. 30, 2017USD ($)
Short-term Bank Loan (Textual)
Bank credit line	$ 10,000
Annual interest rate	4.25%

Income Taxes (Details)

Income Taxes (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current:
Federal			$ (884,000)	$ 884,000
State			800	800
Foreign
Total	$ 9,889	$ (816,000)	$ (883,200)	$ 884,800

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Taxes [Abstract]
Tax expense (benefit) at statutory rate			$ (1,158,300)	$ 987,000	$ (15,000)
Prepayment from related parties			(286,300)	286,300
Net operating loss carryforwards (NOLs)			717,600	(345,000)	15,000
Stock-based compensation expense			8,000
Amortization expense			(168,300)	(28,100)
Others			4,100	(15,400)
Tax (benefit) at effective tax rate	$ 9,889	$ (816,000)	$ (883,200)	$ 884,800

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Abstract]
Prepayment from related parties		$ 335,000
Net operating loss carryforwards (NOLs)	519,000	59,000
Stock-based compensation expense	8,000
Tax credit carryforwards	63,000	26,000
Excess of tax amortization over book amortization	(230,000)	(34,000)
Others	35,000
Total	395,000	386,000
Valuation allowance	(395,000)	(386,000)
Net

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Taxes (Textual)
Change in deferred tax assets valuation allowance	$ 9,000	$ 371,000	$ 15,000
State [Member]
Income Taxes (Textual)
Net operating loss	1,836,000
Federal [Member]
Income Taxes (Textual)
Net operating loss	843,000
Research and development tax credit	37,000
Japan [Member]
Income Taxes (Textual)
Net operating loss	406,000
California Tax Board [Member]
Income Taxes (Textual)
Research and development tax credit	$ 39,000

Capital Stock (Details)

Capital Stock (Details) - Restricted Stock [Member] - shares	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Restricted stock - vested	9,942,050	7,787,490	4,592,943
Restricted stock - unvested	337,688	2,492,248	6,184,000
Total restricted stock	10,279,738	10,279,738	10,776,943

Capital Stock (Details Textual)

Capital Stock (Details Textual) - USD ($)	Jul. 05, 2017	Jun. 06, 2017	Feb. 02, 2015	Nov. 27, 2017	Oct. 31, 2017	Aug. 31, 2017	Mar. 31, 2017	Feb. 13, 2017	Jun. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Feb. 29, 2016
Capital Stock (Textual)
Preferred stock, par value										$ 0.001
Preferred stock, authorized										50,000,000		10,000,000	10,000,000
Common stock, par value										$ 0.001
Common stock, authorized										450,000,000		210,000,000	20,000,000
Shares of restricted stock, granted			2,890,000
Unvested shares of restricted stock, repurchased									133,333						133,333
Unvested per shares of restricted stock									$ 0.005						$ 0.005
Restricted stock of split shares									27,566,670
Conversion of restricted stock, description								On February 13, 2017, all of Aircom's 27,566,670 restricted shares were converted to Aerkomm's restricted stock of 10,279,738 shares at the ratio of 2.681651 to 1, pursuant to the Exchange Agreement (see Note 1).
Stock warrants issued										$ 60,000	$ 20,000	$ 40,000
Additional paid-in capital warrants										60,000		$ 40,000	$ 20,000
Subscribed capital										544,913
Subsequent Event [Member]
Capital Stock (Textual)
Private placement offering common shares				892,857
Private placement share aggregate amount				$ 5,000,000
Common stock price per shares				$ 5.60
Private placement [Member]
Capital Stock (Textual)
Private placement offering common shares		60,000					500,000
Private placement share aggregate amount	$ 27,500	$ 300,000					$ 1,500,000
Common stock price per shares	$ 5.5	$ 5					$ 3
Share aggregate value		$ 2,327,400
Shares issued		465,480
Shares sold	5,000	60,000				517,413
Private placement [Member] | Subsequent Event [Member]
Capital Stock (Textual)
Private placement offering common shares					264,086
Private placement share aggregate amount					$ 1,452,473
Common stock price per shares					$ 5.50
Warrants [Member]
Capital Stock (Textual)
Conversion of restricted stock, description												The stock warrants allow the service provider to purchase a number of shares of Aircom common stock equal $60,000 divided by 85% of the share price paid by investors for Aircom's common stock in the first subsequent qualifying equity financing event, at an exercise price of $0.01 per share.
Stock warrants issued										60,000		$ 60,000
Additional paid-in capital warrants										$ 120,000
Daniel Shih [Member] | Private placement [Member] | Subsequent Event [Member]
Capital Stock (Textual)
Private placement offering common shares	5,000			13,400
Private placement share aggregate amount	$ 27,500			$ 75,040
Common stock price per shares	$ 5.5			$ 5.60
Settlement and release agreement [Member] | Total [Member]
Capital Stock (Textual)
Common stock price per shares		$ 5
Share aggregate value		$ 2,027,400
Shares issued		405,480
Settlement and release agreement [Member] | Priceplay Taiwan Inc. ("PPTW") [Member]
Capital Stock (Textual)
Share aggregate value		$ 819,300
Shares issued		163,860
Settlement and release agreement [Member] | Priceplay.com, Inc. (PPUS) [Member]
Capital Stock (Textual)
Share aggregate value		$ 737,000
Shares issued		147,400
Settlement and release agreement [Member] | dMobile [Member]
Capital Stock (Textual)
Share aggregate value		$ 471,100
Shares issued		94,220

Related Party Transactions (Det

Related Party Transactions (Details)	9 Months Ended
	Sep. 30, 2017
Daniel Shih [Member]
Related Party Transaction [Line Items]
Relationships with the company	Founder/promoter and shareholder; Aircom's CEO and Director between February 13, 2017 and April 26, 2017; Aircom's CFO between February 13, 2017 and May 5, 2017
Bummy Wu [Member]
Related Party Transaction [Line Items]
Relationships with the company	Shareholder
Giretsu Shih [Member]
Related Party Transaction [Line Items]
Relationships with the company	President of Aircom Japan
dMobile System Co. Ltd. [Member]
Related Party Transaction [Line Items]
Relationships with the company	Daniel is the Chairman
Klingon Aerospace, Inc. [Member]
Related Party Transaction [Line Items]
Relationships with the company	Daniel was the Chairman from February 2015 to February 2016
Law Office of Jan Yung Lin [Member]
Related Party Transaction [Line Items]
Relationships with the company	100% owned by Jan
Priceplay.com, Inc. [Member]
Related Party Transaction [Line Items]
Relationships with the company	Daniel is the Chairman
Priceplay Taiwan Inc. [Member]
Related Party Transaction [Line Items]
Relationships with the company	Parent of PPUS
Wealth Wide Int'l Ltd. [Member]
Related Party Transaction [Line Items]
Relationships with the company	Bummy Wu is the Chairman

Related Party Transactions (D44

Related Party Transactions (Details 1) - USD ($)	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Other receivable - related parties			$ 116,180
Other payable	899,268	2,955,575	5,224,263
dMobile [Member]
Related Party Transaction [Line Items]
Accounts receivable			3,478,900
Other payable		471,100	3,950,000
Klingon [Member]
Related Party Transaction [Line Items]
Other payable	762,000	762,000	762,000
PPUS [Member]
Related Party Transaction [Line Items]
Other receivable - related parties			80,500
Rental deposit
Other payable		737,000	387,500
PPTW [Member]
Related Party Transaction [Line Items]
Other payable		819,300	80,000
Giretsu Shih [Member]
Related Party Transaction [Line Items]
Other payable	2,131	69,385
Daniel [Member]
Related Party Transaction [Line Items]
Other receivable - related parties			35,680
Rental deposit	2,397	4,966
Other payable	79,602	49,500	10,312
Bummy Wu [Member]
Related Party Transaction [Line Items]
Other payable		32,149
WWI [Member]
Related Party Transaction [Line Items]
Other payable	1,800
Others [Member]
Related Party Transaction [Line Items]
Other payable	$ 53,735	$ 15,141	$ 34,451

Related Party Transactions (D45

Related Party Transactions (Details 2) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Sales				$ 6,128,900
dMobile [Member]
Related Party Transaction [Line Items]
Sales				5,478,900
PPUS [Member]
Related Party Transaction [Line Items]
Sales				$ 650,000

Related Party Transactions (D46

Related Party Transactions (Details 3) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
dMobile [Member]
Related Party Transaction [Line Items]
Intangible purchase				$ 4,950,000
Jan Yung Lin [Member]
Related Party Transaction [Line Items]
Legal expenses paid to Law Office		$ 10,000	10,000	51,431
Daniel [Member]
Related Party Transaction [Line Items]
Rental expense charged	37,901
WWI [Member]
Related Party Transaction [Line Items]
Rental expense charged per month	$ 1,880

Related Party Transactions (D47

Related Party Transactions (Details Textual) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2015
Related Party Transactions (Textual)
Rental fee, per month	$ 1,215
Lease agreement, description	Aircom Japan entered into a lease agreement with Daniel, between August 1, 2014 and July 31, 2016, which was renewed to expire on July 31, 2018.
Sales to related parties		100.00%
WWI [Member]
Related Party Transactions (Textual)
Lease agreement, description	The Company has a lease agreement with WWI with the monthly rental cost of $450. The lease term is from June 1, 2017 to May 31, 2018.

Stock Based Compensation (Detai

Stock Based Compensation (Details)	9 Months Ended
	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividends	0.00%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term	3 years
Expected volatility	40.11%
Risk-free interest rate	0.71%
Forfeiture rate	0.00%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term	5 years
Expected volatility	59.18%
Risk-free interest rate	2.30%
Forfeiture rate	5.00%

Stock Based Compensation (Det49

Stock Based Compensation (Details 1) - Aircom 2014 Plan [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Number of shares
Outstanding, Beginning	5,444,407	4,139,241
Granted		1,305,166	4,139,241
Exercised	(19,681)
Forfeited/Cancelled	(763,418)
Outstanding, Ending	4,661,307	5,444,407	4,139,241
Exercisable, Ending	2,967,699	2,066,858
Weighted Average Exercise Price Per Share
Outstanding, Beginning	$ 0.1617	$ 0.0013
Granted		0.6704	0.0013
Exercised	0.0013
Forfeited/Cancelled	0.6550
Outstanding, Ending	0.0816	0.1617	0.0013
Exercisable, Ending	0.0541	0.0013
Weighted Average Fair Value Per Share
Outstanding options, beginning	0.0508	0.0004
Granted		0.2108	0.0004
Exercised	0.0004
Forfeited/Cancelled	0.2059
Outstanding options, Ending	0.0256	0.0508	0.0004
Exercisable, Ending	$ 0.0169	$ 0.0004

Stock Based Compensation (Det50

Stock Based Compensation (Details 2) - Nonvested Shares [Member] - Aircom 2014 Plan [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Number of Shares
Outstanding, Beginning	3,377,549	4,139,241
Granted		1,305,166	4,139,241
Vested	(920,522)	(2,066,858)
Forfeited/Cancelled	(763,418)
Outstanding, Ending	1,693,609	3,377,549	4,139,241
Weighted Average Exercise Price Per Share
Outstanding options, beginning	$ 0.2597	$ 0.0013
Granted		0.6704	0.0013
Vested	0.1707	0.0013
Forfeited/Cancelled	0.6550
Outstanding options, Ending	$ 0.1302	$ 0.2597	$ 0.0013

Stock Based Compensation (Det51

Stock Based Compensation (Details 3) - Aircom 2017 Plan [Member]	9 Months Ended
	Sep. 30, 2017$ / sharesshares
Number of shares
Outstanding, Beginning | shares
Granted | shares	2,000,000
Exercised | shares
Forfeited/Cancelled | shares
Outstanding, Ending | shares	2,000,000
Exercisable, Ending | shares	303,125
Weighted Average Exercise Price Per Share
Outstanding, Beginning
Granted	5.9129
Exercised
Forfeited/Cancelled
Outstanding, Ending	5.9129
Exercisable, Ending	5.5000
Weighted Average Fair Value Per Share
Outstanding options, beginning
Granted	3.5246
Exercised
Forfeited/Cancelled
Outstanding options, Ending	3.5246
Exercisable, Ending	$ 3.2922

Stock Based Compensation (Det52

Stock Based Compensation (Details 4) - Nonvested Shares [Member] - Aerkomm 2017 [Member]	9 Months Ended
	Sep. 30, 2017$ / sharesshares
Number of Shares
Outstanding, Beginning | shares
Granted | shares	2,000,000
Vested | shares	(303,125)
Forfeited/Cancelled | shares
Outstanding, Ending | shares	1,696,875
Weighted Average Exercise Price Per Share
Outstanding options, beginning | $ / shares
Granted | $ / shares	5.9129
Vested | $ / shares	5.5000
Forfeited/Cancelled | $ / shares
Outstanding options, Ending | $ / shares	$ 5.9866

Stock Based Compensation (Det53

Stock Based Compensation (Details Textual) - USD ($)	1 Months Ended	9 Months Ended		12 Months Ended
	Jun. 23, 2017	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	May 05, 2017	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option aggregate shares		5,444,407
Stock-based compensation		$ 1,136,835	$ 22,600	$ 20,000
Unrecognized compensation cost		$ 3,630,000		$ 94,000		$ 2,000
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognize weighted average period		1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognize weighted average period		5 years
Aerkomm 2017 [Member] | Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance shares of common stock	10,000,000				5,000,000
Aggregate shares issue	1,455,000
Aerkomm 2014 Plan [Member] | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Description of plan agreements	Which includes, 1) 1/6 of the shares subject to the option shall vest commencing on the vesting start date and the remaining shares shall vest at the rate of 1/60 for the next 60 months on the same day of the month as the vesting start date; 2) 1/4 of the shares subject to the option shall vest commencing on the vesting start date and the remaining shares shall vest at the rate of 1/36 for the next 36 months on the same day of the month as the vesting start date; 3) 1/3 of the shares subject to the option shall vest commencing on the first anniversary of vesting start date and the remaining shares shall vest at the rate of 50% each year for the next two years on the same day of the month as the vesting start date.	The Company, and 1/36th of the shares will be vested each month thereafter. Option price is determined by the Board of Directors. The Plan shall become effective upon its adoption by the Board and shall continue in effect for a term of 10 years unless sooner terminated under the terms of Aircom 2014 Plan.

Commitments and Contingency (De

Commitments and Contingency (Details) - USD ($)	Apr. 15, 2017	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Lease expiration year, description		Expiring in May 2017, which was renewed and will expire in May 2020.
Lease term		3 years
Lease rental expenses		$ 51,814	$ 46,854
Future minimum lease payment obligation		206,272
Japan office [Member]
Finite-Lived Intangible Assets [Line Items]
Lease rental expenses		25,974
Future minimum lease payment		$ 37,400
Consumption tax rate description		The 8% Japan consumption tax.
California [Member]
Finite-Lived Intangible Assets [Line Items]
Lease rental expenses		$ 51,814	$ 46,854	$ 62,472	$ 39,045	$ 0
Satellites service agreement [Member]
Finite-Lived Intangible Assets [Line Items]
Lease effective date		Mar. 15, 2017
Deposit	$ 95,100
Prepay outstanding amount	$ 285,300