Chicken Soup for the Soul Entertainment (CSSEQ) 10-Q 14 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Aug. 14, 2019
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Entity Registrant Name	Chicken Soup for the Soul Entertainment, Inc.
Entity Central Index Key	0001679063
Entity Current Reporting Status	Yes
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Address, State or Province	CT
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		12,066,902
Series A Cumulative Redeemable Perpetual Preferred Stock [Member]
Document Information [Line Items]
Trading Symbol	CSSEP
Title of 12(b) Security	9.75% Series A Cumulative Redeemable Perpetual Preferred Stock
Security Exchange Name	NASDAQ
Common Class A [Member]
Document Information [Line Items]
Trading Symbol	CSSE
Title of 12(b) Security	Class A Common Stock
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		4,252,964
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		7,813,938

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2019	Dec. 31, 2018
ASSETS
Cash and cash equivalents	$ 4,455,013	$ 6,451,758
Restricted cash	750,000	750,000
Accounts receivable, net	19,722,755	12,841,099
Prepaid expenses	1,459,473	218,736
Inventory, net	273,623	262,068
Goodwill	12,466,680	2,537,079
Indefinite lived intangible assets	42,651,470	12,163,943
Intangible assets, net	23,039,766	2,971,637
Film library, net	31,179,409	25,338,502
Due from affiliated companies	5,111,923	1,213,436
Programming costs, net	14,015,404	12,790,489
Program rights	981,830	0
Deferred tax asset	1,253,000	452,000
Other assets, net	322,873	356,221
Total assets	157,683,219	78,346,968
LIABILITIES AND EQUITY
Current maturities of commercial loan	1,000,000	1,000,000
Commercial loan and revolving line of credit, net of unamortized deferred finance cost of $295,255 and $334,554, respectively	6,121,411	6,582,113
Accounts payable and accrued expenses	18,449,712	5,078,805
Ad Representation fees payable	3,772,084	0
Film library acquisition obligations	5,553,100	2,715,600
Programming Obligations	7,300,862	0
Accrued participation costs	1,114,157	1,539,139
Other liabilities	147,107	414,506
Deferred revenue	0	6,469
Total liabilities	43,458,433	17,336,632
Commitments and contingencies (Note 16)
Stockholders' equity
Series A cumulative redeemable perpetual preferred stock, $.0001 par value, liquidation preference of $25.00 per share, 10,000,000 shares authorized; 1,338,002 and 918,497 shares issued and outstanding, respectively, redemption value of $33,450,050 and $22,962,425, respectively	134	92
Additional paid-in capital	84,995,345	59,360,583
Subsidiary convertible preferred stock (Note 17)	36,350,000	0
Retained (deficit) earnings	(7,011,627)	2,281,187
Class A common stock held in treasury, at cost (74,235 shares)	(632,729)	(632,729)
Total stockholders' equity	113,702,328	61,010,336
Noncontrolling interests (Note 17)	522,458	0
Total Equity	114,224,786	61,010,336
Total liabilities and equity	157,683,219	78,346,968
Common Class A [Member]
Stockholders' equity
Common Stock, Value, Issued	423	421
Common Class B [Member]
Stockholders' equity
Common Stock, Value, Issued	$ 782	$ 782

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Deferred Costs	$ 295,255	$ 334,554
Treasury Stock, Common, Shares	74,235	74,235
Common Class A [Member]
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	70,000,000	70,000,000
Common Stock, Shares, Issued	4,247,706	4,247,706
Common Stock, Shares, Outstanding	4,173,471	4,173,471
Common Class B [Member]
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	20,000,000	20,000,000
Common Stock, Shares, Issued	7,813,938	7,813,938
Common Stock, Shares, Outstanding	7,813,938	7,813,938
Series A Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Liquidation Preference Per Share	$ 25	$ 25
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	1,338,002	918,497
Preferred Stock, Shares Outstanding	1,338,002	918,497
Preferred Stock, Redemption Amount	$ 33,450,050	$ 22,962,425

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	[1]	Jun. 30, 2019	Jun. 30, 2018
Revenue:
Online networks	$ 10,009,078	$ 899,197		$ 10,744,342	$ 1,530,212	[1]
Television and film distribution	1,975,711	2,031,818		3,444,990	5,274,965	[1]
Television and short-form video production	226,740	229,622		547,695	2,436,161	[1]
Total revenue	12,211,529	3,160,637		14,737,027	9,241,338	[1]
Less: Television & film distribution returns and allowances	(241,047)	(125,645)		(573,391)	(445,994)	[1]
Net revenue	11,970,482	3,034,992		14,163,636	8,795,344	[1]
Cost of revenue	8,321,994	1,806,266		9,954,095	4,926,971	[1]
Gross profit	3,648,488	1,228,726		4,209,541	3,868,373	[1]
Operating expenses:
Selling, general and administrative	4,700,424	2,493,625		7,522,481	5,143,022	[1]
Amortization	729,991	24,078		935,614	48,155	[1]
Management and license fees	1,195,520	293,689		1,414,790	865,084	[1]
Total operating expenses	6,625,935	2,811,392		9,872,885	6,056,261	[1]
Operating (loss)	(2,977,447)	(1,582,666)		(5,663,344)	(2,187,888)	[1]
Interest income	12,024	3,472		25,549	3,647	[1]
Interest expense	(146,359)	(97,263)		(287,482)	(118,818)	[1]
Acquisition-related costs	(2,258,801)	0		(2,656,736)	(45,300)	[1]
(Loss) before income taxes and preferred dividends	(5,370,583)	(1,676,457)		(8,582,013)	(2,348,359)	[1]
(Benefit from) provision for income taxes	(253,000)	(9,000)		(691,000)	204,000	[1]
Net (loss) before noncontrolling interests and preferred dividends	(5,117,583)	(1,667,457)		(7,891,013)	(2,552,359)	[2]
Net income attributable to noncontrolling interests	513	0		513	0	[1]
Net (loss) attributable to Chicken Soup for the Soul Entertainment, Inc.	(5,118,096)	(1,667,457)		(7,891,526)	(2,552,359)	[1]
Less: Preferred dividends	797,981	0		1,401,288	0	[1]
Net (loss) available to common stockholders	$ (5,916,077)	$ (1,667,457)		$ (9,292,814)	$ (2,552,359)	[1]
Net (loss) per common share:
Basic and diluted	$ (0.49)	$ (0.14)		$ (0.78)	$ (0.21)	[1]
[1]	In accordance with ASC Subtopic 805-50 "Transactions between entities under common control", results of operations for the 2018 period have been retrospectively adjusted for the acquisition of A Plus on December 28, 2018 to furnish comparative information as required. The effects of intra-entity transactions have been eliminated as a part of the consolidation, where applicable.
[2]	In accordance with ASC Subtopic 805-50 "Transactions between entities under common control", results of operations for the 2018 year have been retrospectively adjusted for the acquisition of A Plus on December 28, 2018 to furnish comparative information as required. The effects of intra-entity transactions have been eliminated as a part of the consolidation, where applicable.

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($)		Total		Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained (Deficit) Earnings [Member]	Treasury Stock [Member]	Subsidiary convertible preferred stock [Member]	Noncontrolling Interests [Member]	Common Class A [Member]	Common Class A [Member]Common Stock [Member]	Common Class B [Member]	Common Class B [Member]Common Stock [Member]
Balance at Dec. 31, 2017		$ 46,007,389		$ 0	$ 36,584,575	$ 9,421,619	$ 0			$ 409		$ 786
Balance (in shares) at Dec. 31, 2017										4,096,353		7,863,938
Share based compensation - stock options		254,195			254,195
A Plus Tax adjustment		(29,284)				(29,284)
Net loss		(884,902)				(884,902)
Balance at Mar. 31, 2018		45,347,398		$ 0	36,838,770	8,507,433	0			$ 409		$ 786
Balance (in shares) at Mar. 31, 2018				0						4,096,353		7,863,938
Balance at Dec. 31, 2017		46,007,389		$ 0	36,584,575	9,421,619	0			$ 409		$ 786
Balance (in shares) at Dec. 31, 2017										4,096,353		7,863,938
Net income attributable to noncontrolling interest	[1]	0
Net loss	[1]	(2,552,359)
Balance at Jun. 30, 2018		56,873,561		$ 60	50,731,154	6,773,881	(632,729)				$ 414		$ 782
Balance (in shares) at Jun. 30, 2018				600,000							4,144,253		7,817,238
Balance at Mar. 31, 2018		45,347,398		$ 0	36,838,770	8,507,433	0			$ 409		$ 786
Balance (in shares) at Mar. 31, 2018				0						4,096,353		7,863,938
Share based compensation - stock options		239,005			239,005
Issuance of preferred stock		15,000,000		$ 60	14,999,940
Issuance of preferred stock (in shares)				600,000
Preferred stock issuance costs		(1,346,561)			(1,346,561)
Conversion of Class B shares to Class A shares		0									$ 4		$ (4)
Conversion of Class B shares to Class A shares (shares)											42,200		(46,700)
Class A shares issued to directors		1									$ 1
Class A shares issued to directors (in shares)											5,700
Net income attributable to noncontrolling interest	[1]	0
Purchase of treausry stock		(632,729)					(632,729)
A Plus Tax adjustment		(66,096)				(66,096)
Net loss		(1,667,457)	[1]			(1,667,457)
Balance at Jun. 30, 2018		56,873,561		$ 60	50,731,154	6,773,881	(632,729)				$ 414		$ 782
Balance (in shares) at Jun. 30, 2018				600,000							4,144,253		7,817,238
Balance at Dec. 31, 2018		61,010,336		$ 92	59,360,583	2,281,187	(632,729)	$ 0	$ 0		$ 421		$ 782
Balance (in shares) at Dec. 31, 2018				918,497							4,227,740		7,817,238
Share based compensation - stock options		215,847			215,847
Issuance of preferred stock		3,500,000		$ 14	3,499,986
Issuance of preferred stock (in shares)				140,000
Preferred stock issuance costs		(288,160)			(288,160)
Dividends		(603,307)				(603,307)
Net loss		(2,773,430)				(2,773,430)
Balance at Mar. 31, 2019		61,061,286		$ 106	62,788,256	(1,095,550)	(632,729)	0	0		$ 421		$ 782
Balance (in shares) at Mar. 31, 2019				1,058,497							4,227,740		7,817,238
Balance at Dec. 31, 2018		61,010,336		$ 92	59,360,583	2,281,187	(632,729)	0	0		$ 421		$ 782
Balance (in shares) at Dec. 31, 2018				918,497							4,227,740		7,817,238
Net income attributable to noncontrolling interest		513
Net loss		(7,891,526)
Balance at Jun. 30, 2019		114,224,786		$ 134	84,995,345	(7,011,627)	(632,729)	36,350,000	522,458		$ 423		$ 782
Balance (in shares) at Jun. 30, 2019				1,338,002							4,247,706		7,813,938
Balance at Mar. 31, 2019		61,061,286		$ 106	62,788,256	(1,095,550)	(632,729)	0	0		$ 421		$ 782
Balance (in shares) at Mar. 31, 2019				1,058,497							4,227,740		7,817,238
Share based compensation - stock options		275,097			275,097
Issuance of preferred stock		6,987,625		$ 28	6,987,597
Issuance of preferred stock (in shares)				279,505
Preferred stock issuance costs		(538,295)			(538,295)
Stock Options Exercised		160,161		$ 0	160,159						$ 2
Stock Options Exercised (in shares)											16,666
Conversion of Class B shares to Class A shares		0									$ 0		$ 0
Conversion of Class B shares to Class A shares (shares)											3,300		(3,300)
Dividends		(797,981)				(797,981)
Crackle Business Combination		52,194,476			15,322,531			36,350,000	521,945
Net income attributable to noncontrolling interest		513							513
Net loss		(5,118,096)				(5,118,096)
Balance at Jun. 30, 2019		$ 114,224,786		$ 134	$ 84,995,345	$ (7,011,627)	$ (632,729)	$ 36,350,000	$ 522,458		$ 423		$ 782
Balance (in shares) at Jun. 30, 2019				1,338,002							4,247,706		7,813,938
[1]	In accordance with ASC Subtopic 805-50 "Transactions between entities under common control", results of operations for the 2018 period have been retrospectively adjusted for the acquisition of A Plus on December 28, 2018 to furnish comparative information as required. The effects of intra-entity transactions have been eliminated as a part of the consolidation, where applicable.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)		6 Months Ended
		Jun. 30, 2019	Jun. 30, 2018
Cash flows from Operating Activities:
Net (loss) income		$ (7,891,013)	$ (2,552,359)	[1]
Adjustments to reconcile net loss to net cash used in operating activities:
Share-based compensation		490,944	493,200	[1]
Amortization of programming costs and rights		269,971	850,501	[1]
Amortization of deferred financing costs		51,647	14,290	[1]
Amortization of fixed assets and acquired intangibles		935,614	48,154	[1]
Amortization of film library		2,260,861	2,622,532	[1]
Bad debt (Recovery) expense		518,515	586,144	[1]
Deferred income taxes		(801,000)	157,000	[1]
Changes in operating assets and liabilities:
Trade accounts receivable		(7,400,171)	(143,740)	[1]
Prepaid expenses and other current assets		(1,236,371)	(101,970)	[1]
Inventory		(11,555)	(108,159)	[1]
Programming costs and rights		(1,494,886)	(2,405,566)	[1]
Film library		(8,101,768)	(3,959,428)	[1]
Accounts payable, accrued expenses and other payables		14,264,609	240,923	[1]
Film library acquisition obligations		2,837,500	1,577,200	[1]
Accrued participation costs		(424,982)	(94,384)	[1]
Other liabilities		(267,399)	(39,152)	[1]
Deferred revenue		(6,469)	385,000	[1]
Net cash used in operating activities		(6,005,953)	(2,429,814)	[1]
Cash flows from Investing Activities:
Payment for business acquisition, net of cash acquired	[1]		0
(Increase) decrease in due from affiliated companies		(3,898,487)	315,549	[1]
Net cash (used in) provided by investing activities		(3,898,487)	315,549	[1]
Cash flows from Financing Activities:
Proceeds from revolving credit facility from related party		0	200,000	[1]
Repayments of senior secured term loan and revolving line of credit from third party		(500,000)	(1,700,000)	[1]
Proceeds from commercial loan and third party line of credit		0	7,500,000	[1]
Repayments of commercial loan		0	(83,333)	[1]
Payment of preferred stock issuance costs		(826,455)	(1,114,779)	[1]
Proceeds from issuance of common stock under equity plans		160,161
Payment of deferred financing costs		(12,348)	(388,258)	[1]
Proceeds from issuance of Series A preferred stock		10,487,625	15,000,000	[1]
Common stock repurchases held in treasury		0	(632,729)	[1]
Dividends paid to preferred stockholders		(1,401,288)	0	[1]
Net cash provided by financing activities		7,907,695	18,780,901	[1]
Net decrease in cash and cash equivalents		(1,996,745)	16,666,636	[1]
Cash and cash equivalents at beginning of period		7,201,758	2,172,985	[1]
Cash and cash equivalents at end of the period		5,205,013	18,839,621	[1]
Supplemental data:
Interest paid		238,192	70,349	[1]
Noncash investing activities (Crackle Plus business combination)		$ 51,672,531	$ 0	[1]
[1]	In accordance with ASC Subtopic 805-50 "Transactions between entities under common control", results of operations for the 2018 year have been retrospectively adjusted for the acquisition of A Plus on December 28, 2018 to furnish comparative information as required. The effects of intra-entity transactions have been eliminated as a part of the consolidation, where applicable.

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Additional Information) - USD ($)	Jun. 30, 2019	Dec. 31, 2018	Jun. 30, 2018	[1]	Dec. 31, 2017	[1]
Per consolidated balance sheets
Cash and cash equivalents	$ 4,455,013	$ 6,451,758	$ 18,839,621
Restricted cash	750,000	750,000	0
Total cash, cash equivalents and restricted cash per statements of cash flows	$ 5,205,013	$ 7,201,758	$ 18,839,621		$ 2,172,985
[1]	In accordance with ASC Subtopic 805-50 "Transactions between entities under common control", results of operations for the 2018 year have been retrospectively adjusted for the acquisition of A Plus on December 28, 2018 to furnish comparative information as required. The effects of intra-entity transactions have been eliminated as a part of the consolidation, where applicable.

Description of the Business

Description of the Business	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1 – Description of the Business Chicken Soup for the Soul Entertainment, Inc. (the “Company”) is a Delaware corporation formed on May 4, 2016. Chicken Soup for the Soul Productions, LLC, the Company’s predecessor and immediate parent company, was formed in December 2014 by Chicken Soup for the Soul, LLC (“CSS”), a publishing and consumer products company, and initiated operations in January 2015. The Company was formed to create a discrete entity focused on video content opportunities using the Chicken Soup for the Soul brand (the “Brand”). The Brand is owned and licensed to the Company by CSS. Chicken Soup for the Soul Holdings, LLC (“CSS Holdings”), is the parent company of CSS and the Company’s ultimate parent company. On May 14, 2019, the company consummated a new streaming video joint venture known as Crackle Plus. Crackle Plus is an AVOD platform. The platform allows its users to view premium content, such as films and TV shows. The content is accessible through various internet connected digital devices such as mobile, tablet, smart TV and console. The platform primarily earns revenue from placing advertisements on its platform through direct and reseller channels, and on the behalf of its advertisement representation partners. The Company creates and distributes video content under the Brand. The Company has an exclusive, perpetual and worldwide license from CSS to create and distribute video content under the Brand. The Company is an “emerging growth company,” as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has irrevocably elected to avail itself of this exemption from new or revised accounting standards, and, therefore, will not be subject to the same new or revised accounting standards as public companies that are not emerging growth companies. The Company operates and is managed by the chief operating decision maker as one reportable segment, the production and distribution of video content. The Company currently operates in the United States and internationally and derives its revenue primarily in the United States. The Company has a presence in over 56 countries worldwide.

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	Note 2 – Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this quarterly report on Form 10-Q should be read in conjunction with the audited consolidated financial statements and accompanying notes included in the Company’s report on Form 10-K for the year ended December 31, 2018. The condensed consolidated balance sheet as of December 31, 2018 included herein was derived from the audited financial statements as of that date, but does not include all disclosures, including notes, required by GAAP. The unaudited condensed consolidated interim financial statements include the accounts of the Company and its subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited condensed consolidated financial statements reflect all adjustments, consisting only of normal recurring adjustments, necessary to present fairly the financial position of the Company at June 30, 2019 and the results of its operations for the three and six months ended June 30, 2019 and 2018. The results of operations of any interim period are not necessarily indicative of the results of operations to be expected for the full fiscal year.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 3 – Summary of Significant Accounting Policies Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. The Company’s significant estimates include those related to revenue recognition, accounts receivable allowances, intangible assets, share-based compensation expense, income taxes and amortization of programming and film library costs. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments with original maturities of three months or less and consist primarily of money market funds. Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. To increase the comparability of fair value measurements, a three-tier fair value hierarchy, which prioritizes the inputs used in the valuation methodologies, is as follows: Level 1—Valuations based on quoted prices for identical assets and liabilities in active markets. Level 2—Valuations based on observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. Level 3—Valuations based on unobservable inputs reflecting our own assumptions. These valuations require significant judgment and estimates. At June 30, 2019 and December 31, 2018, the fair value of the Company’s financial instruments including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, accrued programming costs, film library acquisition costs and accrued participation costs, approximated their carrying value due primarily to the short-term nature of these instruments. Accounts Receivable Accounts receivable are stated at the amount management expects to collect which is net of an allowance for doubtful accounts and video returns. An allowance for doubtful accounts is recorded based on a combination of historical experience, aging analysis and information on specific accounts. Account balances are written off against the allowance after all means of collections have been exhausted and the potential for recovery is considered remote. Accounts are considered past due or delinquent based on contractual terms and how recently payments have been received. Estimated losses resulting from doubtful accounts are reported as bad debt expense in the consolidated statements of operations. At June 30, 2019, and December 31, 2018, accounts receivable is presented net of allowance for doubtful accounts and video returns of $ 373,732 , and $601,500, respectively. Bad debt (recovery) expense of 22,936 and $52,519 was recorded in the condensed consolidated statements of operations for the three months ended June 30, 2019 and 2018, respectively, and $( 54,877 and $140,151 for the six months ended June 30, 2019 and 2018, respectively. Provision for returns and allowances of and $125,645 was recorded in the condensed consolidated statements of operations for the three months ended June 30, 2019 and 2018, respectively, and $ 573,391 and $445,994 for the six months ended June 30, 2019 and 2018, respectively. Inventory Inventory consists of DVD films held for resale to wholesale and retail customers. Inventory is stated at the lower of cost or market. Cost is determined by the first-in, first-out (FIFO) method. Market value is based on net realizable value. When the net realizable value falls below its cost, a provision for write-downs is recorded. Programming Costs Programming costs include the unamortized costs of completed, in-process, or in-development long-form and short-form video content. For video content, the Company’s capitalized costs include all direct production and financing costs, capitalized interest when applicable, and production overhead. The costs of producing video content are amortized using the individual-film-forecast method. These costs are amortized in the proportion that the current period’s revenue bears to management’s estimate of ultimate revenue expected to be recognized from each production. For an episodic television series, the period over which ultimate revenue is estimated cannot exceed ten years following the date of delivery of the first episode, or, if the series is still in production, five years from the date of delivery of the most recent episode, if later. Programming costs are stated at the lower of amortized cost or estimated fair value. The valuation of programming costs is reviewed on a title-by-title basis, when an event or change in circumstances indicates that the fair value may be less than its unamortized cost and the valuation is based on a discounted cash flows (“DCF”) methodology with assumptions for cash flows. Key inputs employed in the DCF methodology include estimates of a program’s ultimate revenue and costs as well as a discount rate. The discount rate utilized in the DCF is based on the weighted average cost of capital of the Company plus a risk premium representing the risk associated with producing a particular program. The Company performs an annual impairment analysis for unamortized programming costs. An impairment charge is recorded in the amount by which the unamortized costs exceed the estimated fair value. Estimates of future revenue involve measurement uncertainties and it is therefore possible that reductions in the carrying value of programming costs may be required as a consequence of changes in management’s future revenue estimates. Included in cost of revenue in the condensed consolidated statements of operations for the three months ended June 30, 2019 and 2018 is amortization of programming costs totaling $ 34,640 and $80,100, respectively, and $ 96,438 and $850,501 for the six months ended June 30, 2019 and 2018, respectively. There was no impairment charge recorded in the three and six months ended June 30, 2019 and 2018. Film Library The film library represents the cost of acquiring film distribution rights and related acquisition and accrued participation costs. The film library is amortized using the individual-film-forecast method. The film library is stated at the lower of unamortized cost or fair value. Amortization is based upon management’s best estimate of ultimate revenue. Amortization is adjusted when necessary to reflect increases or decreases in forecasted ultimate revenue. Ultimate revenue time frame is determined based on the term of the related acquisition agreement. The Company generally acquires distribution rights covering periods of ten or more years. Included in cost of revenue in the condensed consolidated statements of operations for the three months ended June 30, 2019 and 2018, is amortization of film library totaling $ 1,389,735 and $1,168,392, respectively, and $ 2,260,861 and $2,622,532 for the six months ended June 30, 2019 and 2018, respectively. For the three and six months ended June 30, 2019 and 2018, there was no impairment charge recorded. Programming rights and obligations Programming rights acquired under license agreements are recorded as an asset and a corresponding liability upon commencement of the license period. The programming rights are presented at the lower of unamortized cost or estimated net realizable value on a program by program basis and amortized over the license period using a straight line method beginning with the first month of availability. Programming obligations represent the gross commitment amounts to be paid to program suppliers over the life of the contracts. Included in the cost of revenue in the condensed consolidated statements of operations for the three and six months ended June 30, 2019 is program rights amortization totaling $173,533, respectively. Acquisitions, Goodwill & Acquired Intangible Assets We have made and expect to continue to make selective acquisitions. The valuation of potential acquisitions is based on various factors, including specialized know-how, reputation, competitive position and service offerings of the target businesses, as well as our experience and judgment. The Company accounts for business combinations using the acquisition accounting method, which requires the determination of the fair value of the net assets acquired including tangible assets, identified intangible assets, liabilities assumed and any noncontrolling interest in the acquired business are recorded at their acquisition date fair values. Determining the fair value of assets acquired and liabilities assumed requires management's judgment and involves the use of significant estimates, including projections of future cash inflows and outflows, discount rates, asset lives and market multiples. The Company continually evaluates its estimates, including the assumptions, risks, and uncertainties inherent in estimates; however, the Company cannot ensure that these estimates will be accurate. If the Company subsequently determines that the estimates are not accurate, it will be required to record an impairment charge. Considering the characteristics of AVOD and film distribution companies, the Company’s acquisitions to date did not have significant amounts of tangible assets, as the principal asset typically acquired is talent and customer relationships. As a result, a substantial portion of the purchase price is allocated to other intangible assets including goodwill where appropriate. Changes to the original estimates may be required during the life of an asset. The Company reviews goodwill and other intangible assets with indefinite lives not subject to amortization at least annually and whenever events or significant changes in circumstances indicate that the carrying value may not be recoverable, an impairment charge is recorded. As of the June 30, 2019 no indicators of impairment have been identified and thus no impairment charge has been recorded. Goodwill and Acquired Intangible Assets consist of the following, Video Content License The Company has been granted a perpetual, exclusive, license from CSS to utilize the Brand and related content, for visual exploitation on a worldwide basis (“Perpetual License”). The Company paid a purchase price of $5,000,000 for the Perpetual License in 2016, which approximated the cost of the licensed content to CSS. The Company has recorded the initial purchase price of the Perpetual License at the estimated cost to CSS. Popcornflix Film Rights and Other Assets Popcornflix film rights and other assets represent the direct-to-consumer online video service and application platform comprised of five ad-supported networks with rights to over 3,000 films and approximately 60 television series. Popcornflix is an indefinite-lived intangible and is not subject to amortization but annual impairment analysis. Pivotshare Acquired intangible assets of Pivotshare represent the fair value of its installed customer base, the non-compete obligation of the former chief executive officer and goodwill. The installed customer base and the non-compete obligation are stated at the lower of unamortized cost or fair value. Amortization is based upon management’s best estimate of useful lives, which is five years for the installed customer base and three years for the non-compete, which is the period it is in effect. A Plus The Company recorded goodwill from the acquisition of A Plus which resulted from the portion of the purchase price in excess of the net assets purchased as of the initial acquisition date. Crackle Plus Intangible assets as a result of the Crackle Plus Joint Venture represent the fair value of its brand value, customer user base, content rights, partner agreements and goodwill. The Crackle Plus intangibles are stated at the lower of unamortized cost or fair value. Amortization is based upon management’s best estimate of useful lives, which is 3 7 Income Taxes The Company records income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. A valuation allowance is established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company accounts for uncertain tax positions in accordance with the authoritative guidance issued by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740: Income Taxes , which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return, should be recorded in the financial statements. Pursuant to the authoritative guidance, the Company may recognize the tax benefit from an uncertain tax position only if it meets the “more likely than not” threshold that the position will be sustained on examination by the taxing authority, based on the technical merits of the position or expiration of statutes. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. In addition, the authoritative guidance addresses de-recognition, classification, interest and penalties on income taxes, accounting in interim periods, and also requires increased disclosures. The Company includes interest and penalties related to its uncertain tax positions as part of income tax expense within its condensed consolidated statements of operations. At June 30, 2019 and 2018, the Company did not have any unrecognized tax benefits or liabilities. Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. If the sum of the expected future cash flows, undiscounted and without interest, is less than the carrying amount of the asset, an impairment loss is recognized as the amount by which the carrying amount of the asset exceeds its fair value. Film Library Acquisition Obligations Film library acquisition obligations represent amounts due in connection with the Company acquiring film distribution rights. Pursuant to the film distribution rights agreements, the Company’s right to distribute films may revert to the licensor in the event that the Company is unable to satisfy its financial obligations with respect to the acquisition of the related distribution rights. Ad Representation Fees Payable Included in cost of revenue are advertisement representation fees earned by the Ad Rep Partners and license fees payable to third parties and amortization associated with programming rights. Accrued Participation Costs The Company accrues for participation costs payable to production companies and producers based on the respective agreements. Amounts payable to production companies and producers are calculated based on gross revenue for each film after exceeding certain minimum targets. In addition, the Company must recoup its original investment in each film before such payments are due. Accrued participation costs are capitalized and amortized as part of the film library. Revenue Recognition Online Networks Revenue from AVOD and online digital distribution platforms are recorded and invoiced when monthly activity is reported by advertisers or third party agencies. The Company earns revenues on a cost-per-mille basis (“CPM basis”) as ad impressions are run on the inventory sold to ad agencies and as ad impressions are run on the ad inventory made available to resellers. The company considers ad agencies and resellers as customers in these transactions and therefore revenue is presented as gross receipts from the agencies and resellers. In addition, advertising representation revenues are commission fees that the Company earns for selling ad inventory on behalf of third party over-the-top platforms. The Company earns revenues as placed advertisements are run on the available ad inventory of its Ad Rep Partners. Advertising representation revenues are presented as the gross receipts from advertisers and the amount remitted to the Ad Rep Partners are recorded as cost of sales. Revenue earned on the distribution of third parties’ streaming content by Pivotshare is reported on a net basis as the Company’s performance obligation is to facilitate a transaction between third party content producers and customers, for which we earn a commission based on revenue share (see Note 6). Revenue from digital online media distribution is included in online networks in the accompanying condensed consolidated statements of operations. The Company generally invoices customers in arrears on a monthly basis in accordance with the number of advertisements placed or impressions delivered during the month. The Company generally invoices customers when the right to consideration becomes unconditional, and as such, the only contract balances the Company recognizes are accounts receivable Television and film distribution The Company licenses and distributes multi-film packages to its customers. Revenue from multi-film sales is allocated on a per title basis and recognized upon initial availability for exploitation by customers. In addition, the Company distributes DVDs and similar media to its customers. The Company recognizes revenue upon shipment of DVD units or similar media units to its customers. Provision for future returns and other allowances are established based upon historical experience. For theatrical releases, revenue is recorded after the theatrical release date and when box office proceeds reports are received. Revenue from the distribution of multi-film packages and DVDs and similar media is included in television and film distribution in the accompanying condensed consolidated statements of operations. Television and short-form video production The Company recognizes revenue from the production and distribution of television programs and short-form video content in accordance with Accounting Standards Codification Topics, ASC 606: Revenue from contracts with customers and ASC 926: Entertainment – Films as amended. For episodic television programs, revenue is recognized as each episode becomes available for delivery or becomes available for broadcast, and for short-form online videos, revenue is recognized when the videos are posted to a website for viewing. Revenue from the distribution of short-form online media content is included in television and short-form video production revenue in the accompanying condensed consolidated statements of operations. Cash advances received by the Company are recorded as deferred revenue until all the conditions of revenue recognition have been met. Share-Based Payments The Company accounts for share-based payments in accordance with ASC 718: Share-based Compensation , which establishes the accounting for transactions in which an entity exchanges its equity instruments for goods or services. Under the provisions of the authoritative guidance, share-based compensation expense is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period, net of estimated forfeitures. Shares issued for services are based upon current selling prices of the Company’s Class A common stock or independent third party valuations. The Company estimates the fair value of share-based instruments using the Black-Scholes option-pricing model. All share-based awards will be fulfilled with new shares of Class A common stock. For the three and six months ended June 30, 2019 and 2018, share-based awards were issued to non-employee directors and individuals for services rendered and were recorded at fair value. Advertising Costs Generally, advertising costs are expensed as incurred except for the advertising costs associated with the Company’s theatrically released titles which the Company is obligated to reimburse. Total advertising costs for the three months ended June 30, 2019 and 2018 was $835,225 and $50,699, respectively, and $1,348,722 and $275,141 for the six months ended June 30, 2019 and 2018, respectively. These costs are capitalized as part of the film library acquisition costs and are amortized as such. Earnings (Loss) Per Share Basic net income (loss) per common share is computed based on the weighted average number of shares of all classes of common stock outstanding. Diluted net loss per common share is computed based on the weighted average number of common shares outstanding increased, when applicable, by dilutive common stock equivalents, comprised of Class W warrants, Class Z warrants and stock options outstanding. When the Company has a net loss, dilutive common stock equivalents are not included as they would be anti-dilutive.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2019
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	Note 4 – Recent Accounting Pronouncements Recently Issued Accounting Standards In March 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2019-02, “Improvements to Accounting for Costs of Films and License Agreements for Program Materials.” The amendments in this ASU align the accounting for production costs of an episodic television series with the accounting for production costs of films. In addition, the ASU modifies certain aspects of the capitalization, impairment, presentation and disclosure requirements under the current film and broadcaster entertainment industry guidance. The new guidance is effective for interim and annual reporting periods starting in fiscal year 2020, with early adoption permitted. The new guidance will be applied on a prospective basis. The Company is currently in the process of evaluating the impact, if any, of this new guidance on its consolidated financial statements. In November 2018, the FASB issued ASU No. 2018-18, “Collaborative Arrangements (Topic 808) – Clarifying the Interaction between Topic 808 and Topic 606.” The amendments in this ASU clarify that certain transactions between collaborative arrangement participants should be accounted for as revenue under Topic 606, Revenue from Contracts with Customers, when the collaborative arrangement participant is a customer in the context of a unit of account and precludes recognizing as revenue consideration received from a collaborative arrangement participant if the participant is not a customer. The new guidance is effective for interim and annual reporting periods starting in fiscal year 2020 for the Company, with early adoption permitted. The new guidance should be applied retrospectively to the date of initial application of the new revenue guidance in Topic 606 (January 1, 2018 for the Company). The Company does not expect the adoption of the amendments to have a material impact on its consolidated financial statements. In August 2018, the FASB issued ASU No. 2018-15, “Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract.” The new guidance aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). The accounting for the service element of a hosting arrangement that is a service contract is not affected by the amendments in this update. The new guidance is effective for interim and annual reporting periods starting in fiscal year 2020 for the Company, with early adoption permitted. The new guidance should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) Recently Adopted Accounting Standards In June 2018, the FASB issued (“ASU”) 2018-07, Compensation – Stock Compensation Topic 718: Improvements to Nonemployee Share-Based Payment Accounting ASC 606 In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Refer to “Note 6 Revenue Recognition” for details of the impact and required disclosures.

Business Combination

Business Combination	6 Months Ended
	Jun. 30, 2019
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	Note 5 – Business Combination On May 14, 2019, Chicken Soup for the Soul Entertainment, Inc. (the “ Company Closing Crackle Plus ”, contemplated by the previously announced Contribution Agreement, dated as of March 27, 2019 (the “ Contribution Agreement JV Entity CPEH Sony Crackle Crackle Plus ” and for the contribution by CPEH and its affiliates of certain U.S. and Canadian assets of the Crackle branded advertising-based video on demand streaming business to the JV Entity and for the contribution by the Company and its affiliates of certain assets of their advertising-based and subscription-based video on demand businesses to the JV Entity. Pursuant to the Contribution Agreement, upon Closing the JV Entity issued to Crackle 37,000 units of preferred equity (“Preferred Units”) and 1,000 units of common equity (“Common Units”) of the JV Entity (“Crackle JV Interest”) and issued to the Company 99,000 Common Units. The JV Entity is governed by the terms of an amended and restated operating agreement entered into upon Closing by the JV Entity and the Company and Crackle as members of the JV Entity, Exercise Period Put Option Additionally, pursuant to the Contribution Agreement, upon Closing the Company issued to CPEH warrants to purchase (a) Eight Hundred Thousand (800,000) shares of the Class A common stock of the Company at an exercise price of $8.13 per share (the “ CSSE Class I Warrants CSSE Class II Warrants”) (c) warrants to purchase Three Hundred Eighty Thousand (380,000) shares of the Class A common stock of the Company at an exercise price of $11.61 per share, (the “ CSSE Class III-A Warrants CSSE Class III-B Warrants The acquisition is accounted for as a purchase of a business under ASC 805, and the aggregate purchase price consideration of $51.7 million has been allocated to assets acquired and liabilities assumed, based on management’s analysis and information received from an independent third-party appraisal. The preliminary results are as follows: Purchase price consideration allocated to fair value of net assets acquired: Accounts receivable, net $ 5,360,667 Prepaid expenses 892,200 Programming Rights 1,155,363 Goodwill 8,278,710 Brand Value 30,487,527 Customer User Base 12,900,088 Content Rights 2,576,140 Partner Agreements 5,498,533 Assets acquired 67,149,228 Accounts payable and accrued expenses (8,175,835 ) Programming Obligations (7,300,862 ) Liabilities assumed (15,476,697 ) Total purchase consideration $ 51,672,531 In estimating the fair value of the acquired assets and assumed liabilities, the fair value estimates are based on, but not limited to, expected future revenue and cash flows, expected growth rates, and estimated discount rates. The amount related to other intangible assets represents the estimated fair values of the brand (trademark), customer user base, content rights, and partner agreements. These long lived assets are being amortized on a straight-line basis over their estimated useful lives of 3-7 years. The impact of the intangible asset amortization has been included as adjustments within the presented periods of unaudited pro forma statements of operations. Goodwill is calculated as the excess of the consideration transferred over the fair value of the identifiable net assets acquired and liabilities assumed, and represents the future economic benefits expected to arise from the intangible assets acquired that do not qualify for separate recognition. The Company has preliminarily estimated $62.1 million of Goodwill in connection with the Crackle transaction. The fair values of assets acquired, and liabilities assumed were based upon preliminary valuations performed for the preparation of the pro forma financial information and are subject to the final valuations. These estimates and assumptions are subject to change within the measurement period as additional information is obtained. A decrease in the fair value of the assets acquired or liabilities assumed in the Crackle transaction from the preliminary valuations presented would result in dollar for dollar corresponding increase or decrease, as applicable, in the amount of goodwill resulting from the transaction. In addition, if the value of the other intangible assets is higher than the amount included in these unaudited pro forma condensed combined financial statements, it may result in higher amortization expense than is presented herein. Any such increases could be material and could result in the Company’s actual future financial condition or results of operations differing materially from that presented herein. As permitted, the final determination of these estimated fair values will be completed as soon as possible but no later than one year from the acquisition date when the Company has completed the detailed valuations and calculations. Purchase Price Consideration Allocation: Fair Value of Preferred Units $ 36,350,000 Fair Value of Warrants in CSSE 10,899,204 Fair Value of Put Option 4,423,327 Total Estimated Purchase Price $ 51,672,531 The purchase price paid by the Company reflects the total consideration given in return for the ownership share available to affiliates of Sony in the entity. Consideration given has been calculated at the fair market value of the Preferred Units in the JV; the four CSSE tranches of warrants and the Put option. The Company valued the securities based on the terms of the Contribution Agreement and the use of the Black Scholes model valuation technique on each of the respective components as follows, 1. The preferred units have a stated value at the time of the acquisition of $36.35 million, as set forth in the Operating Agreement; 2. The four (4) tranches of CSSE warrants were individually valued based on the Black Sholes valuation model using their respective terms and strike prices (ranging from a 5 50 7.74 58 5 2.2 3. The Put Option was valued via the Black-Sholes valuation model assuming an initial price of $ 36.35 40 17 1.5 All consideration transferred has been determined to represent equity-classified contingent consideration and has been measured at fair value as of the acquisition date. Equity-classified contingent consideration is not remeasured following the acquisition date, and its subsequent settlement is accounted for within equity. The equity classification has been determined based on the terms of the transaction.

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 2019
Revenue Recognition [Abstract]
Revenue Recognition For Films Distribution [Text Block]	Note 6 – Revenue Recognition Revenue from contracts with customers is recognized as an unsatisfied performance obligation until the terms of a customer contract are satisfied; generally, this occurs with the transfer of control as we satisfy contractual performance obligations at a point in time or over time. Our contractual performance obligations include the distribution of film content, production of episodic television series, licensing of content and delivery of online advertisements on our owned and operated VOD platforms. Revenue is measured at contract inception as the amount of consideration we expect to receive in exchange for transferring goods or providing services. Our contracts are valued at a fixed price at inception and do not include any variable consideration or financing components in our normal course of business. Sales tax, value added tax, and other taxes that are collected concurrently with revenue producing activities are excluded from revenue. The following tables disaggregates our revenue by major category: Three Months Ended June 30, 2019 % of revenue 2018 % of revenue Revenue: Online networks $ 10,009,078 84 % $ 899,197 30 % Television and film distribution 1,975,711 16 % 2,031,818 67 % Television and short-form video production 226,740 2 % 229,622 7 % Total revenue 12,211,529 102 % 3,160,637 104 % Less: returns and allowances (241,047 ) -2 % (125,645 ) -4 % Net revenue $ 11,970,482 100 % $ 3,034,992 100 % Six Months Ended June 30, 2019 % of 2018 % of Revenue: Online networks $ 10,744,342 76 % $ 1,530,212 17 % Television and film distribution 3,444,990 24 % 5,274,965 60 % Television and short-form video production 547,695 4 % 2,436,161 28 % Total revenue 14,737,027 104 % 9,241,338 105 % Less: returns and allowances (573,391 ) -4 % (445,994 ) -5 % Net revenue $ 14,163,636 100 % $ 8,795,344 100 % Online Networks In this business area, we distribute and exhibit VOD content directly to consumers across all digital platforms, such as smartphones, tablets, smart TVs, gaming consoles and the web through our subsidiaries and operated AVOD networks including Crackle, Popcornflix® and Truli. We generate advertising revenues primarily by delivering video advertisements to our streaming viewers. We also distribute our own and third-party owned content to end users across various digital platforms through our subsidiaries and operated SVOD network Pivotshare. Revenue from online digital distribution and VOD platforms are recorded over time as advertisements are delivered and when monthly activity is reported by advertisers. Revenue from all digital media distribution is included in online networks in the accompanying consolidated statements of operations. Television and Film Distribution In this business area, we distribute movies and television series worldwide to consumers through license agreements across all media, including theatrical, home video, pay-per-view, free, cable, pay television, VOD, mobile and new digital media platforms worldwide. The Company licenses and distributes multi-film packages to its customers. Revenue from multi-film sales is allocated on a per title basis and recognized upon initial availability for exploitation by customers. In addition, the Company distributes DVDs and similar media to its customers. The Company recognizes revenue upon shipment of DVD units or similar media units to its customers. Provision for future returns and other allowances are established based upon historical experience. Revenue from the distribution of multi-film packages and DVDs and similar media is included in television and film distribution in the accompanying consolidated statements of operations. Television and Short-Form Video Production In this business area, we work with sponsors and use highly regarded independent producers to develop and produce our television and short-form video content, including Brand-related content. We also derive revenue from our subsidiary A Plus, which develops and distributes high-quality, empathetic short-form videos to millions of people worldwide. A Plus enhances our ability to distribute short form versions of our video productions and video library and provides us with content developed and distributed by A Plus that is complementary to the Brand. The Company recognizes revenue from the production and distribution of television programs and short-form video content as each episode becomes available for delivery or becomes available for broadcast, and for short-form online videos, revenue is recognized when the videos are posted to a website for viewing. Revenue from the distribution of short-form online media content is included in television and short-form video production revenue in the accompanying consolidated statements of operations. Cash advances received by the Company are recorded as deferred revenue until all performance obligations have been satisfied. For all customer contracts, we evaluate whether we are the principal (i.e., report revenue on a gross basis) or the agent (i.e., report revenue on a net basis). Generally, we report revenue for show productions, films distributed, and advertising placed on CSSE properties on a gross basis (the amount billed to our customers is recorded as revenue, and the amount paid to our publishers is recorded as a cost of revenue). We are the principal because we control the advertising inventory before it is transferred to our customers. Our control is evidenced by our sole ability to monetize the advertising inventory, being primarily responsible to our customers, having discretion in establishing pricing, or a combination of these factors. We also generate revenue through agency relationships in which revenue is reported net of agency commissions and publisher payments in arrangements where we do not own the content or the ad inventory. No impairment losses have arisen from any CSSE contracts with customers during the three and six months ended June 30, 2019. Performance obligations The unit of measure under ASC 606 is a performance obligation, which is a promise in a contract to transfer a distinct or series of distinct goods or services to a customer. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. Our contracts have either a single performance obligation as the promise to transfer services is not separately identifiable from other promises in the contracts and is, therefore, not distinct, or have multiple performance obligations, most commonly due to the contract covering multiple service offerings. For contracts with multiple performance obligations, the contract’s transaction price can generally be readily allocated to each performance obligation based upon the selling price of each distinct service in the contract. In cases where estimates are needed to allocate the transaction price, we use historical experience and projections based on currently available information. Contract Assets and Contract Liabilities (Deferred Revenues) The following table provides information about receivables, contract assets, and contract liabilities from contracts with customers: June 30, January 1, Contract Assets $ 19,722,755 $ 12,841,099 Contract Liabilities $ - $ 6,469 Contract assets are primarily comprised of contract obligations that are generally satisfied annually under the terms of our contracts and are transferred to accounts receivable when the right to payment becomes unconditional. Contract liabilities relate to advance consideration received from customers under the terms of our contracts primarily related to cash payments received in advance of satisfaction of the contractual performance obligation. We receive payments from customers based upon contractual billing schedules; accounts receivable is recorded when the right to consideration becomes unconditional. Contract receivables are recognized in the period the Company provides services when the Company’s right to consideration is unconditional. Payment terms vary by the type and location of our customer and the products or services offered. Payment terms for amounts invoiced are typically net 30-60 days. The term between invoicing and when payment is due is not significant. The Company had no material bad debt expense recorded during the three and six months ended June 30, 2019. A contract asset results when goods or services have been transferred to the customer, but payment is contingent upon a future event, other than the passage of time (i.e. type of unbilled receivable). Given the nature of our business from time to time we engage with customers for terms that include minimum guarantees which are contractual obligations for payment over a period of time that may extend past one year at a variable rate of payment – based on sales. These minimum guarantees are generally collectible via royalty payments at an agreed rate which are collected on a monthly basis. Contractual arrangements containing minimum guarantees are evaluated on a contract by contract basis for the need for present value treatment. As of the financial statement no material arrangements requiring financing treatment have been identified. We record deferred revenues (also referred to as contract liabilities under Topic 606) when cash payments are received or due in advance of our satisfying our performance obligations. Our deferred revenue balance primarily relates to advance payments received related to our content distribution rights agreements and our production sponsorship arrangements. The Company’s deferred revenue (i.e. contract liabilities) as of June 30, 2019 and January 1, 2019 was $0 and $6,469, respectively. These contract liabilities are recognized as revenue as the related performance obligations are satisfied. No significant changes in the timeframe of the satisfaction of contract liabilities have occurred during the six months ended June 30, 2019. Arrangements with multiple performance obligations In contracts with multiple performance obligations, we identify each performance obligation and evaluate whether the performance obligations are distinct within the context of the contract at contract inception. When multiple performance obligations are identified, we identify how control transfers to the customer for each distinct contract obligation and determine the period when the obligations are satisfied. If obligations are satisfied in the same period, no allocation of revenue is deemed to be necessary. In the event performance obligations within a bundled contract do not run concurrently, we allocate revenue to each performance obligation based on its relative standalone selling price. We generally determine standalone selling prices based on the prices charged to customers or by using expected cost-plus margins. Performance obligations that are not distinct at contract inception are combined. Practical expedients The Company has elected to use the practical expedient under the relevant accounting guidance to omit disclosure of remaining (or partially unsatisfied) performance obligations as the related contracts have an original expected duration of one year or less. The Company has elected to use the practical expedient under the relevant accounting guidance to expense sales commissions as incurred because the amortization period is generally one year or less. These commission costs are recorded within Selling, general and administrative expenses.

Episodic Television Programs

Episodic Television Programs	6 Months Ended
	Jun. 30, 2019
Contractors [Abstract]
Long-term Contracts or Programs Disclosure [Text Block]	Note 7 – Episodic Television Programs (a) In September 2014 , CSS and a charitable foundation (the “Foundation”), entered into an agreement under which the Foundation agreed to sponsor a Saturday morning family television show, Chicken Soup for the Soul’s Hidden Heroes (“Hidden Heroes”) , a half-hour hidden-camera family friendly show that premiered on the CBS Television Network (“CBS”). The Foundation has funded four seasons of Hidden Heroes . Hidden Heroes was nominated for an Emmy award for “Outstanding Children’s or Family Viewing Series” in March 2019 . (b) In September 2015 , CSS Productions received corporate sponsorship funding from a company (the “Sponsor”), to develop the Company’s second episodic television series entitled Project Dad, a Chicken Soup for the Soul Original (“ Project Dad ”). Project Dad presents three busy celebrity dads as they put their careers on the “sidelines” and get to know their children like never before. The Project Dad slate is comprised of eight, one-hour episodes that aired weekly on Discovery Communications, LLC’s Discovery Life network in November and December 2016 . In addition, in January 2017 , Project Dad began airing on Discovery Communications, LLC’s TLC network. In 2017, the Sponsor funded a new parenting series called Being Dad, (c) On June 20, 2017 , the Company entered into an agreement with HomeAway.com and received corporate sponsorship funding for our fourth episodic television series entitled Vacation Rental Potential. This series, comprised of eight, one-hour episodes began airing on the A&E Network in November and December 2017 . The show gives viewers the information needed to obtain their dream vacation. The show premiered on A&E Network in December 2017 . Its second season aired on A&E Network. (d) In July and August 2018 , the Company signed agreements with Acorns Grow, Inc., Handy Technologies, Inc., Adobe Systems Inc., State Farm, and Chegg Inc. to sponsor the Company’s fifth episodic television series entitled Going From Broke . Ashton Kutcher is the executive producer of Going From Broke . Going From Broke is expected to air on the Crackle Plus network in the fall of 2019 . The series is comprised of ten, half-hour episodes and thirty-two, one-minute short form videos. The essence of the show is to pair a financial expert with a twenty-something college graduate trying to make their way out of student and other debt and execute a plan that will lead to financial stability. (e) In December 2018 , the company signed agreements with Chicken Soup for the Pet Lovers Soul, LLC (“Chicken Soup for the Soul Pet Food”), a related party, and American Humane, the country’s first national humane organization, to sponsor Chicken Soup for the Soul’s Animal Tales . The series began airing on The CW in January 2019 . Chicken Soup for the Soul’s Animal Tales consists of 15 half-hour episodes. Chicken Soup for the Soul Pet Food makes a complete line of super premium dog and cat food, made from the finest natural ingredients for every stage of pet life. American Humane has sponsored content with CSS Entertainment in the past, telling the heroic and inspiring stories of the safety, welfare, and well-being of animals. The series was renewed for a second season on May 13, 2019.

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Jun. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Note 8 – Share-Based Compensation Effective January 1, 2017, the Company adopted the 2017 Long Term Incentive Plan (the “Plan”) to attract and retain certain employees. The Plan initially provided for the issuance of up to one million (1,000,000) common stock equivalents subject to the terms and conditions of the Plan. The Plan was amended on June 13, 2018 to increase the number of shares available under the Plan to 1,250,000 shares. The Plan generally provides for quarterly and bi-annual vesting over terms ranging from two to three years. The Company accounts for the Plan as an equity plan. The Company recognized these stock options at fair value determined by applying the Black Scholes options pricing model to the grant date market value of the underlying common shares of the Company. The compensation expense associated with these stock options is amortized on a straight-line basis over their respective vesting periods. For the three months ended June 30, 2019 and 2018, the Company recognized $250,097 and $214,005, respectively, and for the six months ended June 30, 2019 and 2018, the Company recognized $440,944 and $443,200, respectively, of non-cash share-based compensation expense relating to stock options in selling, general and administrative expenses in the condensed consolidated statements of operations. Stock options activity as of June 30, 2019 is as follows: As of June 30, 2019 Number of Weighted Weighted Aggregate Total outstanding at December 31, 2018 662,500 $ 7.52 3.34 $ 332,100 Granted 490,000 8.30 4.65 - Forfeited (33,334 ) 9.61 3.49 - Exercised (16,666 ) 9.61 3.49 - Expired - - - - Outstanding at June 30, 2019 1,102,500 $ 7.77 3.62 $ 322,000 Vested and exercisable at June 30, 2019 565,420 $ 7.17 3.36 $ 314,087 As of June 30, 2019 the Company had unrecognized pre-tax compensation expense of $2,185,121 related to non-vested stock options under the Plan of which $517,009, $901,378, $690,669 and $76,065 will be recognized in 2019, 2020, 2021 and 2022, respectively. We used the following weighted average assumptions to estimate the fair value of stock options granted for the periods presented as follows: Six Months Ended June 30, Weighted Average Assumptions: 2019 2018 Expected dividend yield 0.0 % 0.0 % Expected equity volatility 56.0 % 57.2 % Expected term (years) 5.00 2.57 Risk-free interest rate 2.23 % 2.05 % Exercise price per stock option $ 7.77 $ 7.63 Market price per share $ 7.34 $ 6.95 Weighted average fair value per stock option $ 3.55 $ 3.35 The risk-free rates are based on the implied yield available on US Treasury constant maturities with remaining terms equivalent to the respective expected terms of the options. The Company estimates expected terms for stock options awarded to employees using the simplified method in accordance with ASC 718, Stock Compensation, because the Company does not have sufficient relevant information to develop reasonable expectations about future exercise patterns. The Company estimates the expected term for stock options using the contractual term. Expected volatility is calculated based on the Company’s peer group because the Company does not have sufficient historical data and will continue to use peer group volatility information until historical volatility of the Company is available to measure expected volatility for future grants. The Company also awards common stock grants to directors and non-employee executive producers that provide services to the Company. For the three months ended June 31, 2019 and 2018, the Company recognized in selling, general and administrative expense, non-cash share-based compensation expense relating to stock grants of $25,000, respectively and for the six months ended June 30, 2019 and 2018, the Company recognized $50,000, respectively.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	Note 9 – Earnings Per Share A reconciliation of shares used in calculating basic and diluted per share data is as follows: Three Months Ended June 30, 2019 2018 Net (loss) income available to common stockholders $ (5,916,077 ) $ (1,667,457 ) Basic weighted-average shares outstanding 11,984,296 11,898,223 Effect of dilutive securities: Assumed issuance of shares from exercise of stock options* - Assumed issuance of shares from exercise of warrants* - Diluted weighted-average shares outstanding* 11,984,296 11,898,223 Earnings per share: Basic and diluted $ (0.49 ) $ (0.14 ) Six Months Ended June 30, 2019 2018 Net (loss) income available to common stockholders $ (9,292,814 ) $ (2,552,359 ) Basic weighted-average shares outstanding 11,977,557 11,891,756 Effect of dilutive securities: Assumed issuance of shares from exercise of stock options* - Assumed issuance of shares from exercise of warrants* - Diluted weighted-average shares outstanding* 11,977,557 11,891,756 Earnings per share: Basic and diluted $ (0.78 ) $ (0.21 ) * For the three and six months ending June 30, 2019 common stock equivalents totaling and , respectively, were excluded from the calculation of diluted (loss) per share because their effect is anti-dilutive.

Programming Costs

Programming Costs	6 Months Ended
	Jun. 30, 2019
Research and Development [Abstract]
Research, Development, and Computer Software Disclosure [Text Block]	Note 10 – Programming Costs Programming costs, net of amortization, consists of the following: June 30, December 31, 2019 2018 Released, net of accumulated amortization of $ 9,569,745 9,473,308 $ 12,396,448 $ 11,418,244 In production 17,477 17,099 In development 1,601,479 1,355,146 $ 14,015,404 $ 12,790,489

Film Library

Film Library	6 Months Ended
	Jun. 30, 2019
Disclosure of Film Library [Abstract]
Film Library [Text Block]	Note 11 – Film Library Film library costs, net of amortization, consists of the following: June 30, December 31, 2019 2018 Acquisition costs $ 41,278,570 $ 33,176,802 Accumulated amortization (10,099,161 ) (7,838,300 ) Net film library costs $ 31,179,409 $ 25,338,502 Film library amortization expense recorded in the condensed consolidated statements of operations for the three months ended June 30, 2019 and 2018 was $1,389,735 and $1,168,393, respectively and $2,260,861 and $2,622,532 for the six months ended June 30, 2019 and 2018, respectively.

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Other Intangible Assets IndefiniteLived [Text Block]	Note 12 – Intangible Assets Indefinite lived intangible assets, consists of the following: June 30, December 2019 2018 Intangible asset - video content license $ 5,000,000 $ 5,000,000 Popcornflix film rights and other assets 7,163,943 7,163,943 Crackle Plus Brand (Trademark) 30,487,527 - $ 42,651,470 $ 12,163,943 Intangible assets, consists of the following: June 30, December 2019 2018 Acquired customer base, net $ 1,889,449 $ 2,118,473 Non-compete agreement, net 375,536 463,898 Website development, net 324,388 389,266 Crackle Plus Customer User Base 12,577,586 - Crackle Plus Content Rights 2,511,737 - Crackle Plus Partner Agreements 5,361,070 - $ 23,039,766 $ 2,971,637 Amortization expense was $715,501 and $906,633 for the three and six months ended June 30, 2019, respectively. Goodwill consists of the following: June 30, December 2019 2018 Goodwill: Pivotshare $ 1,300,319 $ 1,300,319 Goodwill: A Plus 1,236,760 1,236,760 Goodwill: Crackle Plus 9,929,601 - $ 12,466,680 $ 2,537,079 There were no impairments identified or recorded related to goodwill and intangible assets for any period presented.

Commercial Loan, Revolving Line

Commercial Loan, Revolving Line of Credit and Senior Secured Revolving Line of Credit	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Note 13 – Commercial Loan, Revolving Line of Credit and Senior Secured Revolving Line of Credit Commercial Loan On April 27, 2018, the Company entered into the Commercial Loan totaling $7.5 million, comprised of a $5.0 million Term Loan and a $ 2.5 2.5 3.5 The Commercial Loan was advanced in full on April 27, 2018 and matures on May 1, 2023. Borrowings under the Term Loan bear interest at a fixed rate of 5.75% per annum with interest payable monthly over a five-year period and was subject to a one-time commitment fee payment of $75,000. Principal is payable in equal monthly installments of $83,333 over a five-year period prime rate plus 1.5% As of June 30, 2019, the principal balance outstanding on the Term Loan is $ 3,916,667 3,500,000 295,255 58,019 62,516 113,239 122,596 The Commercial Loan includes customary financial covenants and restrictions including maintaining an account at Patriot Bank, N.A. with an average balance of $750,000 in any trailing 90-day period or the interest rate will increase by 0.50%. We were in compliance with all such covenants as of June 30, 2019 and December 31, 2018, respectively. The lender has provided the company with a Letter of Intent to expand the loan to $16 million and amend the current terms and covenants. Senior Secured Revolving Line of Credit On May 12, 2016, the Company entered into a revolving credit line (the “Credit Facility”) with an entity controlled by its chief executive officer (the “Lender”). Under the amended terms of the Credit Facility, the Company was able to borrow up to an aggregate of $4,500,000 until the maturity date of January 2, 2019. Advances made under the Credit Facility were used for working capital and general corporate purposes. Borrowings under the Credit Facility bore interest at 5% per annum and an annual fee equal to 0.75% of the unused portion of the Credit Facility, payable monthly in arrears in cash. The balance outstanding under the Credit Facility prior to the IPO was $4.5 million which was repaid in full on August 23, 2017 from the proceeds of the IPO. On December 27, 2017, the Company drew an advance of $1,500,000 under the Credit Facility. As of March 31, 2018, advances under the Credit Facility totaled $1,700,000. On April 27, 2018, the Company repaid the Credit Facility in full from the proceeds of the Commercial Loan and the Credit Facility was terminated by the Company and the Lender. In connection with the Credit Facility, the Company issued Class W warrants to the Lender to purchase 157,500 shares of the Company’s Class A common stock at an exercise price of $7.50 per share. All Warrants issued to the Lender expire on May 12, 2021 and were accounted for as equity warrants. The Credit Facility and the related warrants were accounted for in accordance with ASC 470, which provides, among other things, that the fair value is allocated between the debt and the related warrants. The fair value of the warrants issued was determined to be $424,025 using the Black-Scholes option-pricing model and the relative fair value of the warrants was recorded as a discount to the Credit Facility with a corresponding credit to additional paid-in capital. For the three and six months ended June 30, 2019 and 2018, interest expense on the Credit Facility was $0 and $8,712, respectively. As of June 30, 2019, the expected aggregate maturities of long-term debt for each of the next five years are as follows: Future Principal Payments Year Ended December 31, Amount Remainder of 2019 $ 500,000 2020 1,000,000 2021 4,489,642 2022 1,000,000 2023 416,667 $ 7,406,309

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 14 – Income Taxes The Company’s current and deferred income tax provision are as follows: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Current provision (benefit): Federal $ - $ - $ - $ - States 83,000 6,000 110,000 47,000 Total current provision $ 83,000 $ 6,000 $ 110,000 $ 47,000 Deferred provision (benefit): Federal $ (247,000 ) $ (52,000 ) $ (590,000 ) $ 108,000 States (89,000 ) 37,000 (211,000 ) 49,000 Total deferred provision (benefit) (336,000 ) (15,000 ) (801,000 ) 157,000 Total provision (benefit) for income taxes $ (253,000 ) $ (9,000 ) $ (691,000 ) $ 204,000 Deferred income taxes reflect the temporary differences between the financial statement carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes, adjusted by the relevant tax rate. The components of deferred tax assets and liabilities are as follows: June 30, 2019 December 31, 2018 Deferred Tax Assets: Net operating loss carry-forwards $ 4,127,000 $ 3,022,000 Acquisition-related costs 723,000 663,000 Film library and other intangibles 702,000 427,000 Deferred state taxes 34,000 157,000 Less: valuation allowance (823,000 ) (719,000 ) Total Deferred Tax Assets $ 4,763,000 $ 3,550,000 Deferred Tax Liabilities: Programming costs 3,043,000 2,779,000 Other assets 467,000 319,000 Total Deferred Tax Liabilities $ 3,510,000 $ 3,098,000 Net deferred tax asset $ 1,253,000 $ 452,000 The Company and its subsidiaries have combined net operating losses of approximately $16,141,000 which expire between 2031 and 2039. The ultimate realization of the net operating losses is dependent upon future taxable income, if any, of the Company and may be limited in any one period by alternative minimum tax rules. Internal Revenue Code Section 382 imposes limitations on the use of net operating loss carryovers when the stock ownership of one or more 5% stockholders (stockholders owning 5% or more of the Company’s outstanding capital stock) has increased by more than 50 percentage points. 11,223,000 will be limited to approximately $8,552,000 The deferred tax asset valuation allowance has increased by $ 104,000

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Note 15 – Related Party Transactions (a) Affiliate Resources and Obligations Management Services Agreement In May 2016, we entered into a management services agreement, that has an initial term of five years and automatically renews for additional one-year terms at the discretion of the parties thereto, which we refer to as the “CSS Management Agreement.” Under the terms of the CSS Management Agreement, we are provided with the broad operational expertise of CSS and its subsidiaries and personnel, including the services of our chairman and chief executive officer, Mr. Rouhana, our vice chairman and chief strategy officer, Mr. Seaton, our senior brand advisor and director, Ms. Newmark, and our chief financial officer, Mr. Mitchell. The CSS Management Agreement also provides for services, such as accounting, legal, marketing, management, data access and back-office systems, and provides us with office space and equipment usage. We pay CSS a management fee equal to 5% of our gross revenue for each calendar quarter, each payable on or prior to the 45th day after the end of the calendar quarter to which it relates, or the 10th day after the filing of the applicable Exchange Act report for such quarter. For the three months ended June 30, 2019 and 2018, the Company recorded management fee expense of $597,760 and $146,844, respectively, and $707,395 and $432,542 for the six months ended June 30, 2019 and 2018, respectively, payable to CSS. On , we entered into an amendment (“Amendment”) to the CSS Management Agreement. The Amendment retroactively removed our obligation to pay sales commissions to CSS in connection with sponsorships for our video content or other revenue generating transactions arranged by CSS or its affiliates. We believe that the terms and conditions of the CSS Management Agreement, as amended, are more favorable and cost effective to us than if we hired the full staff to operate the company. License Agreement In May 2016, we entered into a trademark and intellectual property license agreement with CSS, which we refer to as the “CSS License Agreement.” Under the terms of the CSS License Agreement, we have been granted a perpetual, exclusive, worldwide, sublicensable license to produce and distribute video content using the Chicken Soup for the Soul brand and related content, such as stories published in the Chicken Soup for the Soul books. We paid CSS a one-time license fee of $5 million. We also pay CSS an incremental recurring license fee equal to 4% of our gross revenue for each calendar quarter, and a marketing fee of 1% of our gross revenue for each calendar quarter, each fee payable on or prior to the 45th day after the end of the calendar quarter to which it relates, or the 10th day after the filing of the applicable Exchange Act report for such quarter. Provided that the CSS License Agreement remains in place, CSS has agreed that it will not engage, and will not cause or permit its subsidiaries (other than us) to engage, in the production or distribution of video content, including that which is unrelated to the Chicken Soup for the Soul brand, except in connection with the marketing of their other products and services. For the three months ended June 30, 2019 and 2018, the Company recorded total license fee expense (including for marketing support) of $597,760 and $146,845, respectively, and $707,395 and $432,542 for the six months ended June 30, 2019 and 2018, respectively, payable to CSS. We believe that the terms and conditions of the CSS License Agreement, which provides us with the rights to use the trademark and intellectual property in connection with our video content, are more favorable to us than any similar agreement we could have negotiated with an independent third party. Due from Affiliated Companies At June 30, 2019 and December 31, 2018, the Company is owed $5.1 million and $1.2 million, respectively, from affiliated companies - primarily CSS. The Company is part of CSS’s central cash management system whereby payroll and benefits are administered by CSS and the related expenses are charged to its subsidiaries, and funds are transferred between affiliates as needed. As noted above, advances and repayments occur periodically. The Company and CSS do not charge interest on the net advances.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Note 16 – Commitments and Contingencies In the normal course of business, from time-to-time, the Company may become subject to claims in legal proceedings. Legal proceedings are subject to inherent uncertainties, and an unfavorable outcome could include monetary damages, and in such event, could result in a material adverse impact on the Company's business, financial position, results of operations, or cash flows. Screen Media is contingently liable for a standby letter of credit in connection with an office lease agreement in the amount of $129,986 as of June 30, 2019 and December 31, 2018. Screen Media leases its office facilities under the terms of a non-cancelable operating lease agreement that expires on February 28, 2020. Minimum annual rental commitments under the lease are as follows: Operating Lease Commitment - Screen Media Year Ended December 31, Amount Remainder of 2019 210,000 2020 70,000 $ 280,000 Rent expense recorded in the condensed consolidated statements of operations for the three months ended June 30, 2019 and 2018 was $113,210 and $101,296, respectively, and $226,418 and $207,388 for the six months ended June 30, 2019 and 2018, respectively. The Company does not record rent expense for its Connecticut office as it is included under the Management Agreement with CSS. Programming obligations The Company enters into long-term contracts for programming content that cover various periods up to 5 years. Programming obligations are recognized when the license period begins and the content is available for showing. Programming obligations of $7,300,862 are included in the Consolidated Condensed Balance Sheet as of June 30, 2019. There are no other future contractual commitments in regard to the Company’s programming obligations as of June 30, 2019.

Equity

Equity	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Note 17 – Equity Subsidiary convertible preferred stock The subsidiary convertible preferred stock represents the equity attributable to the noncontrolling interest holder as a part of the Crackle business combination. Given the terms of the transaction noncontrolling interest holder has the right to convert their preferred interest in the Crackle Plus JV into common ownership of 49% in the Crackle Plus entity or series A Cumulative Redeemable Perpetual Preferred stock in the Company. Based on the terms of the transaction agreement, the noncontrolling interest in the Crackle Plus entity is convertible into equity. Noncontrolling interest Noncontrolling interests represents a 1% equity interest in consolidated subsidiary Crackle Plus. The noncontrolling interests are presented as a component of equity and the proportionate share of net income attributed to the noncontrolling interests is recorded in results of operations. Changes in noncontrolling interests that do not result in a loss of control are accounted for in equity. Gains and losses from the changes in noncontrolling interests that result in a loss of control are recorded in results of operations.

Segment Reporting and Geographi

Segment Reporting and Geographic Information	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	Note 18 – Segment Reporting and Geographic Information The Company’s reportable segments have been determined based on the distinct nature of its operations, the Company's internal management structure, and the financial information that is evaluated regularly by the Company's chief operating decision maker. The Company operates in one reportable segment, the production and distribution of video content, and currently operates in the United States and internationally. Net revenue generated in the United States accounted for approximately 99% of total net revenue for each of the three and six months ended June 30, 2019 and 2018. Remaining net revenue was generated in the rest of the world. 100% of total consolidated long-lived assets are based in the United States.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note 19 – Subsequent Events Series A Preferred Stock Dividends The Company has declared and paid monthly dividends of $0.2031 per share on its 9.75% Series A Cumulative Redeemable Perpetual Preferred Stock (“Series A Preferred Stock”) to holders of record as of June 30, 2019 and July 31, 2019. The monthly dividend for June was paid on July 15, 2018 and the monthly dividend for July is expected to be paid on August 15, 2019. The total dividends declared and paid in July and August was approximately $272,000. Series A Preferred Stock Offering On July 23, 2019 the Company entered into a subscription agreement with one investor pursuant to which the company sold 40,000 shares of Series A Preferred Stock, at a price of $25.00 per share. The Company’s net proceeds from the offering, after deducting offering expenses, were approximately $0.9 million. The Company intends to use the net proceeds from the sale of Series A Preferred Stock for working capital and other general corporate purposes including, possibly, for dividends. Amendment to CSS Management Agreement On August 1, 2019, we entered into an amendment (“Amendment”) to the CSS Management Agreement. The Amendment retroactively removed our obligation to pay sales commissions to CSS in connection with sponsorships for our video content or other revenue generating transactions arranged by CSS or its affiliates.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. The Company’s significant estimates include those related to revenue recognition, accounts receivable allowances, intangible assets, share-based compensation expense, income taxes and amortization of programming and film library costs. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments with original maturities of three months or less and consist primarily of money market funds.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. To increase the comparability of fair value measurements, a three-tier fair value hierarchy, which prioritizes the inputs used in the valuation methodologies, is as follows: Level 1—Valuations based on quoted prices for identical assets and liabilities in active markets. Level 2—Valuations based on observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. Level 3—Valuations based on unobservable inputs reflecting our own assumptions. These valuations require significant judgment and estimates. At June 30, 2019 and December 31, 2018, the fair value of the Company’s financial instruments including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, accrued programming costs, film library acquisition costs and accrued participation costs, approximated their carrying value due primarily to the short-term nature of these instruments.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	Accounts Receivable Accounts receivable are stated at the amount management expects to collect which is net of an allowance for doubtful accounts and video returns. An allowance for doubtful accounts is recorded based on a combination of historical experience, aging analysis and information on specific accounts. Account balances are written off against the allowance after all means of collections have been exhausted and the potential for recovery is considered remote. Accounts are considered past due or delinquent based on contractual terms and how recently payments have been received. Estimated losses resulting from doubtful accounts are reported as bad debt expense in the consolidated statements of operations. At June 30, 2019, and December 31, 2018, accounts receivable is presented net of allowance for doubtful accounts and video returns of $ 373,732 , and $601,500, respectively. Bad debt (recovery) expense of 22,936 and $52,519 was recorded in the condensed consolidated statements of operations for the three months ended June 30, 2019 and 2018, respectively, and $( 54,877 and $140,151 for the six months ended June 30, 2019 and 2018, respectively. Provision for returns and allowances of and $125,645 was recorded in the condensed consolidated statements of operations for the three months ended June 30, 2019 and 2018, respectively, and $ 573,391 and $445,994 for the six months ended June 30, 2019 and 2018, respectively.
Inventory, Policy [Policy Text Block]	Inventory Inventory consists of DVD films held for resale to wholesale and retail customers. Inventory is stated at the lower of cost or market. Cost is determined by the first-in, first-out (FIFO) method. Market value is based on net realizable value. When the net realizable value falls below its cost, a provision for write-downs is recorded.
Research, Development, and Computer Software, Policy [Policy Text Block]	Programming Costs Programming costs include the unamortized costs of completed, in-process, or in-development long-form and short-form video content. For video content, the Company’s capitalized costs include all direct production and financing costs, capitalized interest when applicable, and production overhead. The costs of producing video content are amortized using the individual-film-forecast method. These costs are amortized in the proportion that the current period’s revenue bears to management’s estimate of ultimate revenue expected to be recognized from each production. For an episodic television series, the period over which ultimate revenue is estimated cannot exceed ten years following the date of delivery of the first episode, or, if the series is still in production, five years from the date of delivery of the most recent episode, if later. Programming costs are stated at the lower of amortized cost or estimated fair value. The valuation of programming costs is reviewed on a title-by-title basis, when an event or change in circumstances indicates that the fair value may be less than its unamortized cost and the valuation is based on a discounted cash flows (“DCF”) methodology with assumptions for cash flows. Key inputs employed in the DCF methodology include estimates of a program’s ultimate revenue and costs as well as a discount rate. The discount rate utilized in the DCF is based on the weighted average cost of capital of the Company plus a risk premium representing the risk associated with producing a particular program. The Company performs an annual impairment analysis for unamortized programming costs. An impairment charge is recorded in the amount by which the unamortized costs exceed the estimated fair value. Estimates of future revenue involve measurement uncertainties and it is therefore possible that reductions in the carrying value of programming costs may be required as a consequence of changes in management’s future revenue estimates. Included in cost of revenue in the condensed consolidated statements of operations for the three months ended June 30, 2019 and 2018 is amortization of programming costs totaling $ 34,640 and $80,100, respectively, and $ 96,438 and $850,501 for the six months ended June 30, 2019 and 2018, respectively. There was no impairment charge recorded in the three and six months ended June 30, 2019 and 2018.
Film Costs, Policy [Policy Text Block]	Film Library The film library represents the cost of acquiring film distribution rights and related acquisition and accrued participation costs. The film library is amortized using the individual-film-forecast method. The film library is stated at the lower of unamortized cost or fair value. Amortization is based upon management’s best estimate of ultimate revenue. Amortization is adjusted when necessary to reflect increases or decreases in forecasted ultimate revenue. Ultimate revenue time frame is determined based on the term of the related acquisition agreement. The Company generally acquires distribution rights covering periods of ten or more years. Included in cost of revenue in the condensed consolidated statements of operations for the three months ended June 30, 2019 and 2018, is amortization of film library totaling $ 1,389,735 and $1,168,392, respectively, and $ 2,260,861 and $2,622,532 for the six months ended June 30, 2019 and 2018, respectively. For the three and six months ended June 30, 2019 and 2018, there was no impairment charge recorded.
Popcornflix Film Rights and Other Assets, Policy [Policy Text Block]	Programming rights and obligations Programming rights acquired under license agreements are recorded as an asset and a corresponding liability upon commencement of the license period. The programming rights are presented at the lower of unamortized cost or estimated net realizable value on a program by program basis and amortized over the license period using a straight line method beginning with the first month of availability. Programming obligations represent the gross commitment amounts to be paid to program suppliers over the life of the contracts. Included in the cost of revenue in the condensed consolidated statements of operations for the three and six months ended June 30, 2019 is program rights amortization totaling $173,533, respectively.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Acquisitions, Goodwill & Acquired Intangible Assets We have made and expect to continue to make selective acquisitions. The valuation of potential acquisitions is based on various factors, including specialized know-how, reputation, competitive position and service offerings of the target businesses, as well as our experience and judgment. The Company accounts for business combinations using the acquisition accounting method, which requires the determination of the fair value of the net assets acquired including tangible assets, identified intangible assets, liabilities assumed and any noncontrolling interest in the acquired business are recorded at their acquisition date fair values. Determining the fair value of assets acquired and liabilities assumed requires management's judgment and involves the use of significant estimates, including projections of future cash inflows and outflows, discount rates, asset lives and market multiples. The Company continually evaluates its estimates, including the assumptions, risks, and uncertainties inherent in estimates; however, the Company cannot ensure that these estimates will be accurate. If the Company subsequently determines that the estimates are not accurate, it will be required to record an impairment charge. Considering the characteristics of AVOD and film distribution companies, the Company’s acquisitions to date did not have significant amounts of tangible assets, as the principal asset typically acquired is talent and customer relationships. As a result, a substantial portion of the purchase price is allocated to other intangible assets including goodwill where appropriate. Changes to the original estimates may be required during the life of an asset. The Company reviews goodwill and other intangible assets with indefinite lives not subject to amortization at least annually and whenever events or significant changes in circumstances indicate that the carrying value may not be recoverable, an impairment charge is recorded. As of the June 30, 2019 no indicators of impairment have been identified and thus no impairment charge has been recorded. Goodwill and Acquired Intangible Assets consist of the following, Video Content License The Company has been granted a perpetual, exclusive, license from CSS to utilize the Brand and related content, for visual exploitation on a worldwide basis (“Perpetual License”). The Company paid a purchase price of $5,000,000 for the Perpetual License in 2016, which approximated the cost of the licensed content to CSS. The Company has recorded the initial purchase price of the Perpetual License at the estimated cost to CSS. Popcornflix Film Rights and Other Assets Popcornflix film rights and other assets represent the direct-to-consumer online video service and application platform comprised of five ad-supported networks with rights to over 3,000 films and approximately 60 television series. Popcornflix is an indefinite-lived intangible and is not subject to amortization but annual impairment analysis. Pivotshare Acquired intangible assets of Pivotshare represent the fair value of its installed customer base, the non-compete obligation of the former chief executive officer and goodwill. The installed customer base and the non-compete obligation are stated at the lower of unamortized cost or fair value. Amortization is based upon management’s best estimate of useful lives, which is five years for the installed customer base and three years for the non-compete, which is the period it is in effect. A Plus The Company recorded goodwill from the acquisition of A Plus which resulted from the portion of the purchase price in excess of the net assets purchased as of the initial acquisition date. Crackle Plus Intangible assets as a result of the Crackle Plus Joint Venture represent the fair value of its brand value, customer user base, content rights, partner agreements and goodwill. The Crackle Plus intangibles are stated at the lower of unamortized cost or fair value. Amortization is based upon management’s best estimate of useful lives, which is 3 7
Income Tax, Policy [Policy Text Block]	Income Taxes The Company records income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. A valuation allowance is established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company accounts for uncertain tax positions in accordance with the authoritative guidance issued by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740: Income Taxes , which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return, should be recorded in the financial statements. Pursuant to the authoritative guidance, the Company may recognize the tax benefit from an uncertain tax position only if it meets the “more likely than not” threshold that the position will be sustained on examination by the taxing authority, based on the technical merits of the position or expiration of statutes. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. In addition, the authoritative guidance addresses de-recognition, classification, interest and penalties on income taxes, accounting in interim periods, and also requires increased disclosures. The Company includes interest and penalties related to its uncertain tax positions as part of income tax expense within its condensed consolidated statements of operations. At June 30, 2019 and 2018, the Company did not have any unrecognized tax benefits or liabilities.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. If the sum of the expected future cash flows, undiscounted and without interest, is less than the carrying amount of the asset, an impairment loss is recognized as the amount by which the carrying amount of the asset exceeds its fair value.
Film Library Acquisition Obligations, Policy [Policy Text Block]	Film Library Acquisition Obligations Film library acquisition obligations represent amounts due in connection with the Company acquiring film distribution rights. Pursuant to the film distribution rights agreements, the Company’s right to distribute films may revert to the licensor in the event that the Company is unable to satisfy its financial obligations with respect to the acquisition of the related distribution rights.
Ad Representation Fees Payable, Policy [Policy Text Block]	Ad Representation Fees Payable Included in cost of revenue are advertisement representation fees earned by the Ad Rep Partners and license fees payable to third parties and amortization associated with programming rights.
Participation Costs, Policy [Policy Text Block]	Accrued Participation Costs The Company accrues for participation costs payable to production companies and producers based on the respective agreements. Amounts payable to production companies and producers are calculated based on gross revenue for each film after exceeding certain minimum targets. In addition, the Company must recoup its original investment in each film before such payments are due. Accrued participation costs are capitalized and amortized as part of the film library.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Online Networks Revenue from AVOD and online digital distribution platforms are recorded and invoiced when monthly activity is reported by advertisers or third party agencies. The Company earns revenues on a cost-per-mille basis (“CPM basis”) as ad impressions are run on the inventory sold to ad agencies and as ad impressions are run on the ad inventory made available to resellers. The company considers ad agencies and resellers as customers in these transactions and therefore revenue is presented as gross receipts from the agencies and resellers. In addition, advertising representation revenues are commission fees that the Company earns for selling ad inventory on behalf of third party over-the-top platforms. The Company earns revenues as placed advertisements are run on the available ad inventory of its Ad Rep Partners. Advertising representation revenues are presented as the gross receipts from advertisers and the amount remitted to the Ad Rep Partners are recorded as cost of sales. Revenue earned on the distribution of third parties’ streaming content by Pivotshare is reported on a net basis as the Company’s performance obligation is to facilitate a transaction between third party content producers and customers, for which we earn a commission based on revenue share (see Note 6). Revenue from digital online media distribution is included in online networks in the accompanying condensed consolidated statements of operations. The Company generally invoices customers in arrears on a monthly basis in accordance with the number of advertisements placed or impressions delivered during the month. The Company generally invoices customers when the right to consideration becomes unconditional, and as such, the only contract balances the Company recognizes are accounts receivable Television and film distribution The Company licenses and distributes multi-film packages to its customers. Revenue from multi-film sales is allocated on a per title basis and recognized upon initial availability for exploitation by customers. In addition, the Company distributes DVDs and similar media to its customers. The Company recognizes revenue upon shipment of DVD units or similar media units to its customers. Provision for future returns and other allowances are established based upon historical experience. For theatrical releases, revenue is recorded after the theatrical release date and when box office proceeds reports are received. Revenue from the distribution of multi-film packages and DVDs and similar media is included in television and film distribution in the accompanying condensed consolidated statements of operations. Television and short-form video production The Company recognizes revenue from the production and distribution of television programs and short-form video content in accordance with Accounting Standards Codification Topics, ASC 606: Revenue from contracts with customers and ASC 926: Entertainment – Films as amended. For episodic television programs, revenue is recognized as each episode becomes available for delivery or becomes available for broadcast, and for short-form online videos, revenue is recognized when the videos are posted to a website for viewing. Revenue from the distribution of short-form online media content is included in television and short-form video production revenue in the accompanying condensed consolidated statements of operations. Cash advances received by the Company are recorded as deferred revenue until all the conditions of revenue recognition have been met.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Share-Based Payments The Company accounts for share-based payments in accordance with ASC 718: Share-based Compensation , which establishes the accounting for transactions in which an entity exchanges its equity instruments for goods or services. Under the provisions of the authoritative guidance, share-based compensation expense is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period, net of estimated forfeitures. Shares issued for services are based upon current selling prices of the Company’s Class A common stock or independent third party valuations. The Company estimates the fair value of share-based instruments using the Black-Scholes option-pricing model. All share-based awards will be fulfilled with new shares of Class A common stock. For the three and six months ended June 30, 2019 and 2018, share-based awards were issued to non-employee directors and individuals for services rendered and were recorded at fair value.
Advertising Costs, Policy [Policy Text Block]	Advertising Costs Generally, advertising costs are expensed as incurred except for the advertising costs associated with the Company’s theatrically released titles which the Company is obligated to reimburse. Total advertising costs for the three months ended June 30, 2019 and 2018 was $835,225 and $50,699, respectively, and $1,348,722 and $275,141 for the six months ended June 30, 2019 and 2018, respectively. These costs are capitalized as part of the film library acquisition costs and are amortized as such.
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) Per Share Basic net income (loss) per common share is computed based on the weighted average number of shares of all classes of common stock outstanding. Diluted net loss per common share is computed based on the weighted average number of common shares outstanding increased, when applicable, by dilutive common stock equivalents, comprised of Class W warrants, Class Z warrants and stock options outstanding. When the Company has a net loss, dilutive common stock equivalents are not included as they would be anti-dilutive.

Business Combination (Tables)

Business Combination (Tables)	6 Months Ended
	Jun. 30, 2019
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The acquisition is accounted for as a purchase of a business under ASC 805, and the aggregate purchase price consideration of $51.7 million has been allocated to assets acquired and liabilities assumed, based on management’s analysis and information received from an independent third-party appraisal. The preliminary results are as follows: Purchase price consideration allocated to fair value of net assets acquired: Accounts receivable, net $ 5,360,667 Prepaid expenses 892,200 Programming Rights 1,155,363 Goodwill 8,278,710 Brand Value 30,487,527 Customer User Base 12,900,088 Content Rights 2,576,140 Partner Agreements 5,498,533 Assets acquired 67,149,228 Accounts payable and accrued expenses (8,175,835 ) Programming Obligations (7,300,862 ) Liabilities assumed (15,476,697 ) Total purchase consideration $ 51,672,531
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Purchase Price Consideration Allocation: Fair Value of Preferred Units $ 36,350,000 Fair Value of Warrants in CSSE 10,899,204 Fair Value of Put Option 4,423,327 Total Estimated Purchase Price $ 51,672,531

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2019
Revenue Recognition [Abstract]
Disaggregation of Revenue [Table Text Block]	The following tables disaggregates our revenue by major category: Three Months Ended June 30, 2019 % of revenue 2018 % of revenue Revenue: Online networks $ 10,009,078 84 % $ 899,197 30 % Television and film distribution 1,975,711 16 % 2,031,818 67 % Television and short-form video production 226,740 2 % 229,622 7 % Total revenue 12,211,529 102 % 3,160,637 104 % Less: returns and allowances (241,047 ) -2 % (125,645 ) -4 % Net revenue $ 11,970,482 100 % $ 3,034,992 100 % Six Months Ended June 30, 2019 % of 2018 % of Revenue: Online networks $ 10,744,342 76 % $ 1,530,212 17 % Television and film distribution 3,444,990 24 % 5,274,965 60 % Television and short-form video production 547,695 4 % 2,436,161 28 % Total revenue 14,737,027 104 % 9,241,338 105 % Less: returns and allowances (573,391 ) -4 % (445,994 ) -5 % Net revenue $ 14,163,636 100 % $ 8,795,344 100 %
Contract with Customer, Asset and Liability [Table Text Block]	The following table provides information about receivables, contract assets, and contract liabilities from contracts with customers: June 30, January 1, Contract Assets $ 19,722,755 $ 12,841,099 Contract Liabilities $ - $ 6,469

Share-Based Compensation (Table

Share-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation, Stock Options, Activity [Table Text Block]	Stock options activity as of June 30, 2019 is as follows: As of June 30, 2019 Number of Weighted Weighted Aggregate Total outstanding at December 31, 2018 662,500 $ 7.52 3.34 $ 332,100 Granted 490,000 8.30 4.65 - Forfeited (33,334 ) 9.61 3.49 - Exercised (16,666 ) 9.61 3.49 - Expired - - - - Outstanding at June 30, 2019 1,102,500 $ 7.77 3.62 $ 322,000 Vested and exercisable at June 30, 2019 565,420 $ 7.17 3.36 $ 314,087
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	We used the following weighted average assumptions to estimate the fair value of stock options granted for the periods presented as follows: Six Months Ended June 30, Weighted Average Assumptions: 2019 2018 Expected dividend yield 0.0 % 0.0 % Expected equity volatility 56.0 % 57.2 % Expected term (years) 5.00 2.57 Risk-free interest rate 2.23 % 2.05 % Exercise price per stock option $ 7.77 $ 7.63 Market price per share $ 7.34 $ 6.95 Weighted average fair value per stock option $ 3.55 $ 3.35

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares [Table Text Block]	A reconciliation of shares used in calculating basic and diluted per share data is as follows: Three Months Ended June 30, 2019 2018 Net (loss) income available to common stockholders $ (5,916,077 ) $ (1,667,457 ) Basic weighted-average shares outstanding 11,984,296 11,898,223 Effect of dilutive securities: Assumed issuance of shares from exercise of stock options* - Assumed issuance of shares from exercise of warrants* - Diluted weighted-average shares outstanding* 11,984,296 11,898,223 Earnings per share: Basic and diluted $ (0.49 ) $ (0.14 ) Six Months Ended June 30, 2019 2018 Net (loss) income available to common stockholders $ (9,292,814 ) $ (2,552,359 ) Basic weighted-average shares outstanding 11,977,557 11,891,756 Effect of dilutive securities: Assumed issuance of shares from exercise of stock options* - Assumed issuance of shares from exercise of warrants* - Diluted weighted-average shares outstanding* 11,977,557 11,891,756 Earnings per share: Basic and diluted $ (0.78 ) $ (0.21 ) * For the three and six months ending June 30, 2019 common stock equivalents totaling and , respectively, were excluded from the calculation of diluted (loss) per share because their effect is anti-dilutive.

Programming Costs (Tables)

Programming Costs (Tables)	6 Months Ended
	Jun. 30, 2019
Research and Development [Abstract]
Programming Costs Net [Table Text Block]	Programming costs, net of amortization, consists of the following: June 30, December 31, 2019 2018 Released, net of accumulated amortization of $ 9,569,745 9,473,308 $ 12,396,448 $ 11,418,244 In production 17,477 17,099 In development 1,601,479 1,355,146 $ 14,015,404 $ 12,790,489

Film Library (Tables)

Film Library (Tables)	6 Months Ended
	Jun. 30, 2019
Disclosure of Film Library [Abstract]
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	Film library costs, net of amortization, consists of the following: June 30, December 31, 2019 2018 Acquisition costs $ 41,278,570 $ 33,176,802 Accumulated amortization (10,099,161 ) (7,838,300 ) Net film library costs $ 31,179,409 $ 25,338,502

Intangible Assets - (Tables)

Intangible Assets - (Tables)	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill [Table Text Block]	Indefinite lived intangible assets, consists of the following: June 30, December 2019 2018 Intangible asset - video content license $ 5,000,000 $ 5,000,000 Popcornflix film rights and other assets 7,163,943 7,163,943 Crackle Plus Brand (Trademark) 30,487,527 - $ 42,651,470 $ 12,163,943
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Intangible assets, consists of the following: June 30, December 2019 2018 Acquired customer base, net $ 1,889,449 $ 2,118,473 Non-compete agreement, net 375,536 463,898 Website development, net 324,388 389,266 Crackle Plus Customer User Base 12,577,586 - Crackle Plus Content Rights 2,511,737 - Crackle Plus Partner Agreements 5,361,070 - $ 23,039,766 $ 2,971,637
Schedule of Goodwill [Table Text Block]	Goodwill consists of the following: June 30, December 2019 2018 Goodwill: Pivotshare $ 1,300,319 $ 1,300,319 Goodwill: A Plus 1,236,760 1,236,760 Goodwill: Crackle Plus 9,929,601 - $ 12,466,680 $ 2,537,079

Commercial Loan, Revolving Li_2

Commercial Loan, Revolving Line of Credit and Senior Secured Revolving Line of Credit (Tables)	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Contractual Obligation, Fiscal Year Maturity Schedule [Table Text Block]	As of June 30, 2019, the expected aggregate maturities of long-term debt for each of the next five years are as follows: Future Principal Payments Year Ended December 31, Amount Remainder of 2019 $ 500,000 2020 1,000,000 2021 4,489,642 2022 1,000,000 2023 416,667 $ 7,406,309

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The Company’s current and deferred income tax provision are as follows: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Current provision (benefit): Federal $ - $ - $ - $ - States 83,000 6,000 110,000 47,000 Total current provision $ 83,000 $ 6,000 $ 110,000 $ 47,000 Deferred provision (benefit): Federal $ (247,000 ) $ (52,000 ) $ (590,000 ) $ 108,000 States (89,000 ) 37,000 (211,000 ) 49,000 Total deferred provision (benefit) (336,000 ) (15,000 ) (801,000 ) 157,000 Total provision (benefit) for income taxes $ (253,000 ) $ (9,000 ) $ (691,000 ) $ 204,000
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of deferred tax assets and liabilities are as follows: June 30, 2019 December 31, 2018 Deferred Tax Assets: Net operating loss carry-forwards $ 4,127,000 $ 3,022,000 Acquisition-related costs 723,000 663,000 Film library and other intangibles 702,000 427,000 Deferred state taxes 34,000 157,000 Less: valuation allowance (823,000 ) (719,000 ) Total Deferred Tax Assets $ 4,763,000 $ 3,550,000 Deferred Tax Liabilities: Programming costs 3,043,000 2,779,000 Other assets 467,000 319,000 Total Deferred Tax Liabilities $ 3,510,000 $ 3,098,000 Net deferred tax asset $ 1,253,000 $ 452,000

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Minimum annual rental commitments under the lease are as follows: Operating Lease Commitment - Screen Media Year Ended December 31, Amount Remainder of 2019 210,000 2020 70,000 $ 280,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018		Jun. 30, 2019	Jun. 30, 2018		Dec. 31, 2018
Cost of Revenue	$ 8,321,994	$ 1,806,266	[1]	$ 9,954,095	$ 4,926,971	[1]
Provision for Doubtful Accounts				518,515	586,144	[2]
Provision for Returns and Allowances	241,047	125,645		573,391	445,994
Accounts Receivable Net Of Allowance For Doubtful Accounts And Video Returns	373,732			373,732			$ 601,500
Intangible Assets, Net (Excluding Goodwill)	23,039,766			23,039,766			$ 2,971,637
Video Content License [Member]
Intangible Assets, Net (Excluding Goodwill)	5,000,000			$ 5,000,000
Content Rights [Member] | Maximum [Member]
Indefinite live Intangible Assets useful life				7 years
Content Rights [Member] | Minimum [Member]
Indefinite live Intangible Assets useful life				3 years
Theatrically Released Titles [Member]
Advertising Expense	835,225	50,699		$ 1,348,722	275,141
Sales Revenue, Net [Member]
Cost of Revenue	1,389,735	1,168,392		2,260,861	2,622,532
Accounts Receivable [Member]
Cost of Revenue	34,640	80,100		96,438	850,501
Provision for Doubtful Accounts	(22,936)	$ 52,519		54,877	$ 140,151
Programming rights and obligations [Member]
Cost of Revenue	$ 173,533			$ 173,533
[1]	In accordance with ASC Subtopic 805-50 "Transactions between entities under common control", results of operations for the 2018 period have been retrospectively adjusted for the acquisition of A Plus on December 28, 2018 to furnish comparative information as required. The effects of intra-entity transactions have been eliminated as a part of the consolidation, where applicable.
[2]	In accordance with ASC Subtopic 805-50 "Transactions between entities under common control", results of operations for the 2018 year have been retrospectively adjusted for the acquisition of A Plus on December 28, 2018 to furnish comparative information as required. The effects of intra-entity transactions have been eliminated as a part of the consolidation, where applicable.

Business Combination (Details)

Business Combination (Details) - USD ($)	Jun. 30, 2019	Mar. 27, 2019	Dec. 31, 2018
Purchase price consideration allocated to fair value of net assets acquired:
Accounts receivable, net		$ 5,360,667
Prepaid expenses		892,200
Programming Rights	$ 981,830	1,155,363	$ 0
Goodwill	$ 12,466,680	8,278,710	$ 2,537,079
Assets acquired		67,149,228
Accounts payable and accrued expenses		(8,175,835)
Programming Obligations		(7,300,862)
Liabilities assumed		(15,476,697)
Total purchase consideration		51,672,531
Brand Value [Member]
Purchase price consideration allocated to fair value of net assets acquired:
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		30,487,527
Customer User base [Member]
Purchase price consideration allocated to fair value of net assets acquired:
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		12,900,088
Content Rights [Member]
Purchase price consideration allocated to fair value of net assets acquired:
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		2,576,140
Partner Agreement [Member]
Purchase price consideration allocated to fair value of net assets acquired:
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		$ 5,498,533

Business Combination (Details 1

Business Combination (Details 1) - USD ($)	Mar. 27, 2019	Mar. 27, 2019
Business Combination, Consideration Transferred	$ 51,700,000	$ 51,672,531
Fair value of Preferred units [Member]
Business Combination, Consideration Transferred		36,350,000
Fair value of Warrants CSSE [Member]
Business Combination, Consideration Transferred		10,899,204
Fair value of Put option [Member]
Business Combination, Consideration Transferred		$ 4,423,327

Business Combination (Details T

Business Combination (Details Textual)	Mar. 27, 2019USD ($)yr$ / sharesshares	Mar. 27, 2019USD ($)yr$ / sharesshares	Jun. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Dec. 31, 2018USD ($)
Business Combination, Consideration Transferred | $	$ 51,700,000	$ 51,672,531
Finite-Lived Intangible Assets, Amortization Method				straight-line basis
Goodwill | $	$ 8,278,710	$ 8,278,710	$ 12,466,680	$ 12,466,680	$ 2,537,079
Measurement Input Strike Price [Member] | Put Option [Member]
Derivative Liability, Measurement Input	40,000,000	40,000,000
Measurement Input, Share Price [Member]
Warrants and Rights Outstanding, Measurement Input	7.74	7.74
Measurement Input, Option Volatility [Member]
Warrants and Rights Outstanding, Measurement Input	58	58
Measurement Input, Expected Term [Member]
Warrants and Rights Outstanding, Measurement Input | yr	5	5
Measurement Input, Expected Term [Member] | Put Option [Member]
Derivative Liability, Measurement Input | yr	1.5	1.5
Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input	2.2	2.2
Measurement Input Intial Price Assumption [Member] | Put Option [Member]
Derivative Liability, Measurement Input	36,350,000	36,350,000
Measurement Input, Price Volatility [Member] | Put Option [Member]
Derivative Liability, Measurement Input	17	17
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life				7 years
Maximum [Member] | Measurement Input Strike Price [Member]
Warrants and Rights Outstanding, Measurement Input	50	50
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life				3 years
Minimum [Member] | Measurement Input Strike Price [Member]
Warrants and Rights Outstanding, Measurement Input	5	5
Crackle JV interest [Member]
Goodwill | $			$ 62,100,000	$ 62,100,000
Contribution Agreement [Member] | Crackle JV interest [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	99,000
March Twenty Seven Twenty Nonteen Contribution [Member]
Business Acquisition Price Per Unit | $ / shares	$ 36,350,000	$ 36,350,000
Preferred Stock [Member] | Contribution Agreement [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	37,000
Common Stock [Member] | Contribution Agreement [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	1,000
Crackle Plus Entity [Member]
Convertible Preferred Stock, Terms of Conversion			From May 2020 to October 2020 (“Exercise Period”), Crackle will have the right to either convert its preferred equity into common equity of Crackle Plus or require us to purchase all, but not less than all, of its interest in Crackle Plus (“Put Option”). We may elect to pay for such interest in cash or through the issuance of Series A Preferred Stock using a price per share of $25. Subject to certain limitations, in the event that Crackle hasn’t converted its preferred equity into common equity of Crackle Plus or exercised its Put Option, Crackle shall be deemed to have automatically exercised the Put Option on the last day of the Exercise Period.
Common Class A [Member] | CSSE Class I Warrant [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	800,000	800,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 8.13	$ 8.13
Common Class A [Member] | CSSE Class II Warrant [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,200,000	1,200,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 9.67	$ 9.67
Common Class A [Member] | CSSE Class III A Warrant [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	380,000	380,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 11.61	$ 11.61
Common Class A [Member] | CSSE Class III B Warrant [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	1,620,000	1,620,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 11.61	$ 11.61

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018		Jun. 30, 2019	Jun. 30, 2018
Revenue Gross	$ 12,211,529	$ 3,160,637	[1]	$ 14,737,027	$ 9,241,338	[1]
Television and Film Distribution Sales Returns And Allowances	$ 241,047	$ 125,645	[1]	$ 573,391	$ 445,994	[1]
Concentration Risk, Percentage	102.00%	104.00%		104.00%	105.00%
Sales Revenue, Net [Member]
Revenue Gross	$ 11,970,482	$ 3,034,992		$ 14,163,636	$ 8,795,344
Concentration Risk, Percentage	100.00%	100.00%		100.00%	100.00%
Sales Returns and Allowances [Member]
Television and Film Distribution Sales Returns And Allowances	$ (241,047)	$ (125,645)		$ (573,391)	$ (445,994)
Concentration Risk, Percentage	(2.00%)	(4.00%)		(4.00%)	(5.00%)
Online networks [Member]
Revenue Gross	$ 10,009,078	$ 899,197		$ 10,744,342	$ 1,530,212
Concentration Risk, Percentage	84.00%	30.00%		76.00%	17.00%
Television and film distribution [Member]
Revenue Gross	$ 1,975,711	$ 2,031,818		$ 3,444,990	$ 5,274,965
Concentration Risk, Percentage	16.00%	67.00%		24.00%	60.00%
Television and short-form video production [Member]
Revenue Gross	$ 226,740	$ 229,622		$ 547,695	$ 2,436,161
Concentration Risk, Percentage	2.00%	7.00%		4.00%	28.00%
[1]	In accordance with ASC Subtopic 805-50 "Transactions between entities under common control", results of operations for the 2018 period have been retrospectively adjusted for the acquisition of A Plus on December 28, 2018 to furnish comparative information as required. The effects of intra-entity transactions have been eliminated as a part of the consolidation, where applicable.

Revenue Recognition (Details 1)

Revenue Recognition (Details 1) - USD ($)	Jun. 30, 2019	Jan. 01, 2019
Contract Assets	$ 19,722,755	$ 12,841,099
Contract Liabilities	$ 0	$ 6,469

Revenue Recognition (Details Te

Revenue Recognition (Details Textual) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Deferred Revenue	$ 0	$ 6,469	$ 6,469
Maximum [Member]
Credit Period Granted To Debtors	60 days
Minimum [Member]
Credit Period Granted To Debtors	30 days

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted Average Exercise Price, Total outstanding at December 31, 2018	$ 7.52
Weighted Average Exercise Price, Options granted	3.55	$ 3.35
Weighted Average Exercise Price, Outstanding at June 30, 2019	$ 7.77		$ 7.52
Weighted Average Remaining Contract Term, Total outstanding	3 years 7 months 13 days		3 years 4 months 2 days
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Stock Options, Total outstanding at the beginning of December 31, 2018	662,500
Number of Stock Options, Options granted	490,000
Number of Stock Options, Options forfeited	(33,334)
Number of Stock Options, Options exercised	(16,666)
Number of Stock Options, Options expired	0
Number of Stock Options, Vested and exercisable at June 30, 2019	1,102,500		662,500
Number of Stock Options, Total exercisable at June 30, 2019	565,420
Weighted Average Exercise Price, Options granted	$ 8.30
Weighted Average Exercise Price, Options forfeited	9.61
Weighted Average Exercise Price, Total vested or expected to vest - June 30, 2019	9.61
Weighted Average Exercise Price, Vested and exercisable at June 30, 2019	$ 7.17
Weighted Average Remaining Contract Term, Options granted	4 years 7 months 24 days
Weighted Average Remaining Contract Term, Options forfeited	3 years 5 months 26 days
Weighted Average Remaining Contract Term, Total vested or expected to vest - June 30, 2019	3 years 5 months 26 days
Weighted Average Remaining Contract Term, Vested and exercisable at June 30, 2019	3 years 4 months 9 days
Aggregate Intrinsic Value, Total outstanding Balance	$ 322,000		$ 332,100
Aggregate IntrinsicValue, Total exercisable at June 30, 2019	$ 314,087

Share-Based Compensation (Det_2

Share-Based Compensation (Details 1) - $ / shares	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Valuation assumptions:
Expected dividend yield	0.00%	0.00%
Expected equity volatility	56.00%	57.20%
Expected term (years)	5 years	2 years 6 months 25 days
Risk-free interest rate	2.23%	2.05%
Exercise price per stock option	$ 7.77	$ 7.63
Market price per share	7.34	6.95
Weighted average fair value per stock option	$ 3.55	$ 3.35

Share-Based Compensation (Det_3

Share-Based Compensation (Details Textual) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jun. 13, 2018	Jan. 01, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 2,185,121		$ 2,185,121
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized									1,250,000	1,000,000
Scenario, Forecast [Member] | Equity Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense					$ 76,065	$ 690,669	$ 901,378	$ 517,009
Straight-line [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	250,097	$ 214,005	440,944	$ 443,200
Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 25,000	$ 25,000	$ 50,000	$ 50,000

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)		3 Months Ended			6 Months Ended
		Jun. 30, 2019	Jun. 30, 2018		Jun. 30, 2019	Jun. 30, 2018
Net (loss) income available to common stockholders		$ (5,916,077)	$ (1,667,457)	[1]	$ (9,292,814)	$ (2,552,359)	[1]
Basic weighted-average shares outstanding		11,984,296	11,898,223		11,977,557	11,891,756
Effect of dilutive securities:
Assumed issuance of shares from exercise of stock options	[2]	0			0
Assumed issuance of shares from exercise of warrants	[2]	0			0
Diluted weighted-average shares outstanding	[2]	11,984,296	11,898,223		11,977,557	11,891,756
Earnings per share:
Basic and diluted		$ (0.49)	$ (0.14)	[1]	$ (0.78)	$ (0.21)	[1]
[1]	In accordance with ASC Subtopic 805-50 "Transactions between entities under common control", results of operations for the 2018 period have been retrospectively adjusted for the acquisition of A Plus on December 28, 2018 to furnish comparative information as required. The effects of intra-entity transactions have been eliminated as a part of the consolidation, where applicable.
[2]	For the three and six months ending June 30, 2019 common stock equivalents totaling 147,244 and 107,054, respectively, were excluded from the calculation of diluted (loss) per share because their effect is anti-dilutive.

Earnings Per Share (Detail Text

Earnings Per Share (Detail Textual) - shares	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	147,244	107,054

Programming Costs (Details)

Programming Costs (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Programming Costs [Line Items]
Released, net of accumulated amortization of $9,569,745 and $9,473,308, respectively	$ 12,396,448	$ 11,418,244
In production	17,477	17,099
In development	1,601,479	1,355,146
Capitalized Computer Software, Net	$ 14,015,404	$ 12,790,489

Programming Costs (Details) (Pa

Programming Costs (Details) (Parenthetical) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Programming Costs [Line Items]
Capitalized Computer Software, Accumulated Amortization	$ 9,569,745	$ 9,473,308

Film Library (Details)

Film Library (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Acquisition costs	$ 41,278,570	$ 33,176,802
Accumulated amortization	(10,099,161)	(7,838,300)
Net film library costs	$ 31,179,409	$ 25,338,502

Film Library (Details Textual)

Film Library (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Film Libraries [Member]
Cost, Amortization	$ 1,389,735	$ 1,168,393	$ 2,260,861	$ 2,622,532

Intangible Assets - (Details)

Intangible Assets - (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Indefinite-lived Intangible Assets (Excluding Goodwill)	$ 42,651,470	$ 12,163,943
Intangible asset - video content license [Member]
Indefinite-lived Intangible Assets (Excluding Goodwill)	5,000,000	5,000,000
Popcornflix film rights and other assets [Member]
Indefinite-lived Intangible Assets (Excluding Goodwill)	7,163,943	7,163,943
Crackle Plus Brand (Trademark) [Member]
Indefinite-lived Intangible Assets (Excluding Goodwill)	$ 30,487,527	$ 0

Intangible Assets - (Details 1)

Intangible Assets - (Details 1) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Intangible Assets, Net (Excluding Goodwill)	$ 23,039,766	$ 2,971,637
Acquired customer base, net [Member]
Intangible Assets, Net (Excluding Goodwill)	1,889,449	2,118,473
Non-compete agreement, net [Member]
Intangible Assets, Net (Excluding Goodwill)	375,536	463,898
Website Development, net [Member]
Intangible Assets, Net (Excluding Goodwill)	324,388	389,266
Crackle Plus Customer User Base [Member]
Intangible Assets, Net (Excluding Goodwill)	12,577,586	0
Crackle Plus Content Rights [Member]
Intangible Assets, Net (Excluding Goodwill)	2,511,737	0
Crackle Plus Partner Agreements [Member]
Intangible Assets, Net (Excluding Goodwill)	$ 5,361,070	$ 0

Intangible Assets - (Details 2)

Intangible Assets - (Details 2) - USD ($)	Jun. 30, 2019	Mar. 27, 2019	Dec. 31, 2018
Goodwill	$ 12,466,680	$ 8,278,710	$ 2,537,079
Pivotshare [Member]
Goodwill	1,300,319		1,300,319
A Plus [Member]
Goodwill	1,236,760		1,236,760
Crackle Plus [Member]
Goodwill	$ 9,929,601		$ 0

Intangible Assets - (Details Te

Intangible Assets - (Details Textual) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Depreciation, Depletion and Amortization, Nonproduction	$ 715,501	$ 906,633

Commercial Loan, Revolving Li_3

Commercial Loan, Revolving Line of Credit and Senior Secured Revolving Line of Credit (Details)	Jun. 30, 2019USD ($)
Remainder of 2019	$ 500,000
2020	1,000,000
2021	4,489,642
2022	1,000,000
2023	416,667
Long-term Debt	$ 7,406,309

Commercial Loan, Revolving Li_4

Commercial Loan, Revolving Line of Credit and Senior Secured Revolving Line of Credit (Details Textual) - USD ($)	May 12, 2016	Apr. 27, 2018	Dec. 27, 2017	Aug. 23, 2017	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018		Dec. 27, 2018	Mar. 31, 2018
Debt Conversion, Original Debt, Amount			$ 1,500,000
Warrants Not Settleable in Cash, Fair Value Disclosure	$ 424,025
Line of Credit Facility, Maximum Borrowing Capacity											$ 1,700,000
Warrants Expiration Date							May 12, 2021
Repayments of Lines of Credit							$ 500,000	$ 1,700,000	[1]
Unamortized Debt Issuance Expense					$ 295,255		295,255
Commercial Loan [Member]
Debt Instrument, Face Amount		$ 7,500,000
Debt Instrument, Collateral Amount					750,000		$ 750,000
Debt Instrument, Interest Rate, Increase (Decrease)							0.50%
Line of Credit Facility, Remaining Borrowing Capacity					16,000,000		$ 16,000,000
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 4,500,000
Line of Credit Facility, Interest Rate During Period	5.00%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.75%
Repayments of Lines of Credit				$ 4,500,000
Interest Paid					0	$ 8,712	0	8,712
Revolving Credit Facility [Member] | Commercial Loan [Member]
Debt Instrument, Face Amount					3,500,000		3,500,000
Line of Credit Facility, Maximum Borrowing Capacity		$ 2,500,000
Debt Instrument, Description of Variable Rate Basis		prime rate plus 1.5%
Line of Credit Facility, Commitment Fee Amount		$ 37,500
Interest Expense, Debt					62,516		122,596	$ 22,751
Revolving Credit Facility [Member] | Minimum [Member] | Commercial Loan [Member]
Line of Credit Facility, Maximum Borrowing Capacity										$ 2,500,000
Revolving Credit Facility [Member] | Maximum [Member] | Commercial Loan [Member]
Line of Credit Facility, Maximum Borrowing Capacity										$ 3,500,000
Class W warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	157,500
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 7.50
Senior Notes [Member]
Repayments of Debt		1,700,000
Term Loan [Member] | Commercial Loan [Member]
Debt Instrument, Face Amount		$ 5,000,000			3,916,667		3,916,667
Debt Instrument, Interest Rate, Stated Percentage		5.75%
Debt Instrument, Fee Amount		$ 75,000
Interest Expense, Debt					$ 58,019	$ 51,510	$ 113,239
Long-term Debt, Maturities, Repayment Terms		Principal is payable in equal monthly installments of $83,333 over a five-year period
[1]	In accordance with ASC Subtopic 805-50 "Transactions between entities under common control", results of operations for the 2018 year have been retrospectively adjusted for the acquisition of A Plus on December 28, 2018 to furnish comparative information as required. The effects of intra-entity transactions have been eliminated as a part of the consolidation, where applicable.

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018		Jun. 30, 2019	Jun. 30, 2018
Current provision (benefit):
Federal	$ 0	$ 0		$ 0	$ 0
States	83,000	6,000		110,000	47,000
Total current provision	83,000	6,000		110,000	47,000
Deferred provision (benefit):
Federal	(247,000)	(52,000)		(590,000)	108,000
States	(89,000)	37,000		(211,000)	49,000
Total deferred provision (benefit)	(336,000)	(15,000)		(801,000)	157,000	[1]
Total provision (benefit) for income taxes	$ (253,000)	$ (9,000)	[2]	$ (691,000)	$ 204,000	[2]
[1]	In accordance with ASC Subtopic 805-50 "Transactions between entities under common control", results of operations for the 2018 year have been retrospectively adjusted for the acquisition of A Plus on December 28, 2018 to furnish comparative information as required. The effects of intra-entity transactions have been eliminated as a part of the consolidation, where applicable.
[2]	In accordance with ASC Subtopic 805-50 "Transactions between entities under common control", results of operations for the 2018 period have been retrospectively adjusted for the acquisition of A Plus on December 28, 2018 to furnish comparative information as required. The effects of intra-entity transactions have been eliminated as a part of the consolidation, where applicable.

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Deferred Tax Assets:
Net operating loss carry-forwards	$ 4,127,000	$ 3,022,000
Acquisition-related costs	723,000	663,000
Film library and other intangibles	702,000	427,000
Deferred state taxes	34,000	157,000
Less: valuation allowance	(823,000)	(719,000)
Total Deferred Tax Assets	4,763,000	3,550,000
Deferred Tax Liabilities:
Programming costs	3,043,000	2,779,000
Other assets	467,000	319,000
Total Deferred Tax Liabilities	3,510,000	3,098,000
Net deferred tax asset	$ 1,253,000	$ 452,000

Income Taxes (Details Textual)

Income Taxes (Details Textual)	3 Months Ended	6 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2019USD ($)
Operating Loss Carryforwards	$ 16,141,000	$ 16,141,000
Operating Loss Carryforwards, Limitations on Use		Internal Revenue Code Section 382 imposes limitations on the use of net operating loss carryovers when the stock ownership of one or more 5% stockholders (stockholders owning 5% or more of the Company’s outstanding capital stock) has increased by more than 50 percentage points.
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	104,000
A Plus And Pivot Share [Member]
Operating Loss Carryforwards	11,223,000	$ 11,223,000
Operating Loss Carryforwards, Limitations on Use		will be limited to approximately $8,552,000
Operating Loss Carryforwards, Valuation Allowance	$ 823,000	$ 823,000

Related Party Transactions (Det

Related Party Transactions (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	May 31, 2016	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Related Party Transaction [Line Items]
Management Fee Expense, Percenatge		5.00%		5.00%
Percentage of License Fee on Revenue	4.00%
Percentage of Marketing Fee on Revenue	1.00%
Soul, LLC [Member]
Related Party Transaction [Line Items]
Management Fee Expense		$ 597,760	$ 146,844	$ 707,395	$ 432,542
Cost of Goods and Services Sold		$ 597,760	$ 146,845	707,395	$ 432,542
Soul, LLC [Member] | License [Member]
Related Party Transaction [Line Items]
Cost of Goods and Services Sold	$ 5,000,000
Chicken Soup for the Soul, LLC [Member]
Related Party Transaction [Line Items]
Payments for Advance to Affiliate				$ 5,100,000		$ 1,200,000

Commitments and Contingencies_2

Commitments and Contingencies (Details)	Jun. 30, 2019USD ($)
Remainder of 2019	$ 210,000
2020	70,000
Operating Leases, Future Minimum Payments Due	$ 280,000

Commitments and Contingencies_3

Commitments and Contingencies (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Letters of Credit Outstanding, Amount	$ 129,986		$ 129,986		$ 129,986
Operating Leases, Rent Expense	113,210	$ 101,296	$ 226,418	$ 207,388
Lease Expiration Date			Feb. 28, 2020
Long-term Purchase Commitment, Period			5 years
Program Rights Obligations, Noncurrent	$ 7,300,862		$ 7,300,862		$ 0

Equity (Details Textual)

Equity (Details Textual) - Crackle Plus Entity [Member]	Jun. 30, 2019
Equity Method Investment, Ownership Percentage	49.00%
Noncontrolling interest ownership percentage	1.00%

Segment Reporting and Geograp_2

Segment Reporting and Geographic Information (Details Textual)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Concentration Risk, Percentage	102.00%	104.00%	104.00%	105.00%
Sales Revenue, Net [Member]
Concentration Risk, Percentage	100.00%	100.00%	100.00%	100.00%
Sales Revenue, Net [Member] | UNITED STATES
Concentration Risk, Percentage	99.00%	99.00%	99.00%	99.00%

Subsequent Events (Details Text

Subsequent Events (Details Textual) - USD ($)	Aug. 15, 2019	Jul. 23, 2019	Jul. 15, 2019	Jul. 31, 2019	Jun. 30, 2019
Subsequent Event [Line Items]
Dividends Payable, Amount Per Share					$ 0.2031
Preferred Stock, Dividend Rate, Percentage					9.75%
Subsequent Event [Member]
Subsequent Event [Line Items]
Dividends Payable, Amount Per Share				$ 0.2031
Preferred Stock, Dividend Rate, Percentage				9.75%
Series A Preferred Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Dividends	$ 272,000		$ 272,000
Sale of Stock, Number of Shares Issued in Transaction		40,000
Sale of Stock, Price Per Share		$ 25
Other Offering Expenses		$ 900,000