EMR Technology Solutions 10-K 16 Apr 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Apr. 15, 2019	Jun. 30, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	EMR Technology Solutions, Inc.
Entity Central Index Key	0001687999
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Ex Transition Period	false
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		10,064,354

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Current Assets:
Cash and cash equivalents	$ 9,120	$ 8,969
Accounts receivable, net	78,648	66,754
Prepaid expenses	4,440
Total Current Assets	92,208	75,723
Other Assets:
Security Deposit	1,450	1,450
Software, net	318,572	988,838
Customer lists, net	302,990	856,898
Covenant not to compete, net	15,505	37,794
Total other assets	638,517	1,884,980
TOTAL ASSETS	730,725	1,960,703
Current Liabilities:
Accounts payable	454,692	332,760
Accrued expenses	251,102	110,008
Deferred revenue	75,151	51,410
Factor advance, net	49,757
Promissory notes - current portion	500,000	175,000
Promissory notes - related party - current portion	399,778	125,000
Total Current Liabilities	1,730,480	794,178
Promissory note - related party - non-current	133,260	375,000
Promissory notes - non-current	50,000	375,000
TOTAL LIABILITIES	1,913,740	1,544,178
Commitments and Contingencies (See Note 5)
Stockholders' Equity (deficit):
Common Stock, 70,000,000 shares authorized, $.001 par value, 10,064,754 and 10,049,754 shares issued and outstanding in 2018 and 2017, respectively	10,065	10,050
Additional paid in capital	4,034,572	3,977,977
Accumulated deficit	(5,227,652)	(3,571,502)
Total stockholders' equity (deficit)	(1,183,015)	416,525
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 730,725	$ 1,960,703

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	70,000,000	70,000,000
Common stock,, shares issued	10,064,754	10,049,754
Common stock, shares outstanding	10,064,754	10,049,754

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Revenues
Service revenues	$ 220,013	$ 123,823
Contract revenues	514,538	511,942
Total revenues	734,551	635,765
Cost and expenses:
Cost of revenues	171,280	113,980
Selling, general and administrative expense	845,171	965,550
Amortization	899,649	846,510
Impairment of intangible assets	345,000
Total operating expenses	2,261,100	1,926,040
Loss from operations	(1,526,549)	(1,290,275)
Other Income (Expense)
Interest expense	(128,101)	(87,141)
Total other expense	(128,101)	(87,141)
Loss before income taxes	(1,654,650)	(1,377,416)
Provision for income taxes	(1,500)
Net Loss	$ (1,656,150)	$ (1,377,416)
Basic and diluted net loss per common share	$ (0.16)	$ (0.14)
Basic and diluted Weighted Average Number of Common Shares	10,062,350	9,604,882

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (Deficit) - USD ($)	Common Stock	Additional Paid in Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2016	$ 7,974	$ 2,819,326	$ (2,194,086)	$ (633,214)
Balance, Shares at Dec. 31, 2016	7,974,252
Issuance of Common Stock for cash	$ 550	299,450		300,000
Issuance of Common Stock for cash, Shares	550,001
Issuance of Common Stock for cash	$ 1,388	748,612		750,000
Issuance of Common Stock for cash, Shares	1,387,501
Issuance of Common Stock for Director services	$ 50	27,222		27,272
Issuance of Common Stock for Director services, Shares	50,000
Issuance of Common Stock for Employee services	$ 10	5,445		5,455
Issuance of Common Stock for Employee services, Shares	10,000
Issuance of Common Stock for cash	$ 3	2,997		3,000
Issuance of Common Stock for cash, Shares	3,000
Issuance of Common Stock for conversion of interest	$ 25	24,975		25,000
Issuance of Common Stock for conversion of interest, Shares	25,000
Issuance of Common Stock for conversion of principal	$ 50	49,950		50,000
Issuance of Common Stock for conversion of principal, Shares	50,000
Net Loss			(1,377,416)	(1,377,416)
Balance at Dec. 31, 2017	$ 10,050	3,977,977	(3,571,502)	416,525
Balance, Shares at Dec. 31, 2017	10,049,754
Issuance of Common Stock for Employee services	$ 15	8,085		8,100
Issuance of Common Stock for Employee services, Shares	15,000
Stock Option Expense		48,510		48,510
Net Loss			(1,656,150)	(1,656,150)
Balance at Dec. 31, 2018	$ 10,065	$ 4,034,572	$ 5,227,652	$ (1,183,015)
Balance, Shares at Dec. 31, 2018	10,064,754

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash Flows From Operating Activities:
Net Loss	$ (1,656,150)	$ (1,377,416)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock issued for services	8,100	32,727
Amortization	899,649	846,511
Impairment of intangible assets	345,000
Depreciation		818
Stock option expense	48,510
Provision for (recovery of) bad debt	(16,300)	31,237
Amortization of debt discount	33,857
Changes in operating assets and liabilities:
Accounts receivable	4,406	220,470
Accounts payable and accrued expenses	297,878	239,507
Deferred revenue	23,741	(33,269)
Other assets	(4,440)	(1,450)
Net Cash Used in Operating Activities	(15,749)	(40,865)
Cash Flows From Investing Activities:
Acquisition of entities		(1,045,352)
Net Cash Used in Investing Activities		(1,045,352)
Cash Flows From Financing Activities:
Proceeds from issuance stock		1,053,000
Repayment of factoring advance	(135,600)
Proceeds from factoring advance	151,500
Net Cash Provided by Financing Activities	15,900	1,053,000
Net Change in Cash and cash equivalents	151	(33,217)
Cash and cash equivalents at Beginning of the Year	8,969	42,186
Cash and cash equivalents at End of the Year	9,120	8,969
Cash paid for interest	56,312	68,342
Cash paid for taxes	1,500
Non Cash Investing & Financing Activities:
Promissory note obligation incurred upon acquisition		400,000
Promissory note obligation and accrued interest converted to stock		75,000
Accrued interest converted into promissory note	$ 33,038

Summary of Significant Accounti

Summary of Significant Accounting Policies and Organization	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (A) Organization The Company is a Nevada corporation formed on November 3, 2015. It was formed as a holding company whose principal activities consists of acquiring electronic medical records and relates services companies. Its fiscal year end is December 31. To date, the Company has financed and acquired four electronic medical records companies. (B) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates include the allocation of purchase price to fair value of assets acquired, allowance for bad debt, determination of useful lives, impairment of intangible assets, valuation of deferred taxes, and stock-based compensation. (C) Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At December 31, 2018 and December 31, 2017, the Company had no cash equivalents. ( D Accounts Receivable Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. Specific reserves are estimated by management based on certain assumptions and variables, including the customer’s financial condition, age of the customer’s receivables, and changes in payment histories. Accounts receivable are written off when management determines the likelihood of collection is remote. Interest is not charged on accounts receivable that are past due. The Company recorded an allowance for doubtful accounts of $6,000 and $41,044 as of December 31, 2018 and December 31, 2017, respectively. (E) Advertising Advertising costs are expensed as incurred. Advertising expenses for the years ended December 31, 2018 and December 31, 2017 were $500 and $10, respectively. ( F Principles of Consolidation The 2018 consolidated financial statements include the operations of EMR Technology Solutions, Inc., its wholly owned subsidiaries First Medical Solutions Corporation, EMRgence, LLC, Empower Technologies, Inc., and Digital Medical Solutions, Inc. The 2017 consolidated financial statements include the operations of EMR Technology Solutions, Inc., its wholly owned subsidiaries First Medical Solutions Corporation, EMRgence, LLC, Empower Technologies, Inc., and Digital Medical Solutions, Inc. (since March 16, 2017). All significant intercompany accounts and transactions have been eliminated in consolidation. (G) Income Taxes We use the asset and liability method to account for income taxes. Under this method, deferred income taxes are determined based on the differences between the tax basis of assets and liabilities and their reported amounts in the consolidated financial statements which will result in taxable or deductible amounts in future years and are measured using the currently enacted tax rates and laws. A valuation allowance is provided to reduce net deferred tax assets to the amount that, based on available evidence, is more likely than not to be realized. The Company follows the provisions of ASC 740-10, Accounting for Uncertain Income Tax Positions. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The tax returns for the years ended December 31, 2018, 2017, 2016 and 2015 are subject to examination by the Internal Revenue Service. (H) Furniture and Computer Equipment Office Furniture and Computer Equipment are capitalized at cost, net of accumulated depreciation. Depreciation is calculated by using the straight-line method over the estimated useful lives of the assets, which is five to seven years for all categories. Repairs and maintenance are charged to expense as incurred. Expenditures for betterments and renewals are capitalized. The cost of computer equipment and the related accumulated depreciation are removed from the accounts upon retirement or disposal with any resulting gain or loss being recorded in operations. Depreciation/ Amortization Asset Category Period Furniture and fixtures 7 Years Computer equipment 3 Years Computer and equipment and website costs consisted of the following: December 31, December 31, Computer equipment $ 12,758 $ 12,758 Furniture and Fixtures 1,254 1,254 Total 14,012 14,012 Accumulated depreciation (14,012 ) (14,012 ) Balance $ -- $ -- Depreciation expense for the year ended December 31, 2018 and December 31, 2017 was $0 and $818, respectively. ( I Amortization and Impairment of Long-Lived Assets Amortization and Impairment of long-lived assets are non-cash expenses relating primarily to intangible assets. The Company accounts for long-lived assets in accordance with the provisions of FASB ASC 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets”. This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Software costs are amortized over three (3) years. Non-compete costs are amortized over three (3) years and Customer Lists are amortized over five (5) years. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the years December 31, 2018 and 2017, we recorded an impairment expense $345,000 and $0, respectively. (J) Fair Value Measurements and Fair Value of Financial Instruments The carrying amounts of cash, accounts receivable, prepaid expenses, accounts payable, accrued expenses, and notes payable, approximate their fair values as of December 31, 2018 and 2017, respectively because of their short-term maturities. The Company adopted FASB ASC Topic 820, Fair Value Measurements. ASC Topic 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2-Inputs are unadjusted 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, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The Company did not identify any assets or liabilities that are required to be presented on the balance sheets at fair value in accordance with ASC Topic 820. (K) Business Segments The Company operates in one segment and therefore segment information is not presented. (L) Revenue Recognition The Company accounts for revenue in accordance with Topic 606, which the Company adopted on January 1, 2018, using the modified retrospective method. The adoption of Topic 606 did not have a material impact on the timing or amounts of revenue recognized in our consolidated financial statements and therefore did not have a material impact on our financial position, results of operations, equity or cash flows as of the adoption date or for the year ended December 31, 2018. The Company did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the impact was immaterial. Also, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. Revenues are recognized when the Company satisfies a performance obligation by transferring control of the promised goods or services to our customers at a point in time, in an amount specified in the contract with our customer and that reflects the consideration The Company expect to be entitled to in exchange for those goods or services. The Company also assesses our customer’s ability and intention to pay, which is based on a variety of factors including our customer’s historical payment experience and financial condition. The Company derives revenue from the sale of hardware and software licenses when the products are installed and all required post implementation services are completed. The Company recognizes revenue from consulting services as the services are performed. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer under Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The majority of our contracts with customers contain a single performance obligation to provide agreed-upon products or services. For contracts with multiple performance obligations, we allocate revenue to each performance obligation based on its relative standalone selling price. In accordance with Topic 606, we do not assess whether promised goods or services are performance obligations if they are immaterial in the context of the contract with the customer. The timing of our performance often differs from the timing of invoicing, which results in the recording of deferred revenue. Deferred revenue will be recognized when performance obligation is satisfied. (M) Stock-Based Compensation The Company accounts for stock-based instruments issued to employees for services in accordance with ASC Topic 718. ASC Topic 718 requires the Company to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees. The value of the portion of an employee award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition criteria of ASC Topic 505-50, “Equity-Based Payments to Non-Employees”. (N) Basic and Diluted Net Loss Per Common Share In accordance with ASC 260-10, “Earnings Per Share”, basic net loss per common share is computed by dividing the net loss for the period by the weighted average number of common shares outstanding during the period. Diluted loss per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. As of December 31, 2018, and December 31, 2017, the Company has 855,038 and 816,667 shares of common stock issuable upon the conversion of notes payable that were not included in the computation of dilutive loss per share because their inclusion is anti-dilutive for the years ended December 31, 2018 and December 31, 2017. (O) Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02 “Leases,” which will amend current lease accounting to require lessees to recognize (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. ASU 2016-02 does not significantly change lease accounting requirements applicable to lessors; however, certain changes were made to align, where necessary, lessor accounting with the lessee accounting model. This standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The adoption of this ASU is not expected to have any impact on our results of operations, cash flows, or financial condition. In June 2018, the FASB issued ASU 2018-07 “Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” This ASU relates to the accounting for non-employee share-based payments. The amendment in this Update expands the scope of Topic 718 to include all share-based payment transactions in which a grantor acquired goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The ASU excludes share-based payment awards that relate to (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under Topic 606, Revenue from Contracts from Customers. The share-based payments are to be measured at grant-date fair value of the equity instruments that the entity is obligated to issue when the good or service has been delivered or rendered and all other conditions necessary to earn the right to benefit from the equity instruments have been satisfied. This standard will be effective for public business entities for fiscal years beginning after December 15, 2018, including interim periods within that fiscal year. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted, but no earlier than an entity’s adoption of Topic 606. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. Accounting standards-setting organizations frequently issue new or revised accounting rules. We regularly review all new pronouncements to determine their impact, if any, on our financial statements.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2018
Going Concern [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company sustained a net loss and used cash in operating activities for the years ended December 31, 2018 and December 31, 2017. The Company also has a working capital deficit and an accumulated deficit at December 31, 2018. These factors raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The Company’s continuation as a going concern is dependent upon its ability to generate revenues and its ability to continue receiving investment capital to sustain its current level of operations. Management plans to continue raising additional capital through private placements and is exploring additional avenues for future fund-raising through both public and private sources. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
ACQUISITIONS	NOTE 3 – ACQUISITIONS Effective January 1, 2017 (the "Effective Date"), EMR entered into a Purchase Agreement ("Agreement") by and among Empower Technologies, Inc., a Nevada corporation ("ETI"), and its sole shareholder Dr. John F. Stagl (the "Seller" and together with ETI and the Company, the "Parties"). Pursuant to the Agreement, the Company purchased all of the Capital Stock (as defined in the Agreement) of ETI from the Seller (the "ETI Shares") in exchange for (i) $500,000, subject to certain post-closing adjustments for working capital and deferred revenue, consisting of (a) $300,000 in cash, and (b) a Convertible Promissory Note (the "Note") issued in favor of the Seller in the principal amount of $200,000 payable over a 36 month period, with 6% annual interest, convertible into common stock of the Company at a price of $3.00 per share (the "Purchase Price"). On January 16, 2017, in accordance with the terms and conditions of the Agreement, ETI became a wholly owned subsidiary of the Company (the "Closing Date"). The post-closing adjustments referenced above consisted of $4,648 reduction in cash at closing for working capital and a reduction of the convertible promissory note of $50,000 for deferred revenue. The acquisition date estimated fair value of the consideration transferred consisted of the following: Liabilities assumed $ (89,911 ) Net liabilities assumed (89,911 ) Non-compete agreements 53,103 Customer list 482,160 Total purchase price $ 535,263 Effective January 1, 2017 (the "Effective Date"), EMR Technologies, Inc., a Nevada corporation (the "Company") entered into a Purchase Agreement ("Agreement") by and among Digital Medical Solutions, Inc., a Florida corporation ("DMSI"), and its sole shareholder Dr. Joseph J. Memminger III (the "Seller" and together with DMSI and the Company, the "Parties"). Pursuant to the Agreement, the Company purchased all of the Capital Stock (as defined in the Agreement) of DMSI from the Seller (the "DMSI Shares") in exchange for (i) $1,000,000, subject to certain post-closing adjustments for working capital and earnings before interest, taxes, depreciation, and amortization, consisting of (a) $750,000 in cash, and (b) a Convertible Promissory Note (the "Note") issued in favor of the Seller in the principal amount of $250,000 payable over a 36 month period, with 6% annual interest, convertible into common stock of the Company at a price of $3.00 per share (the "Purchase Price"). On March 15, 2017, in accordance with the terms and conditions of the Agreement, DMSI became a wholly owned subsidiary of the Company (the "Closing Date"). The acquisition date estimated fair value of the consideration transferred consisted of the following: Tangible assets acquired $ 300,932 Liabilities assumed (135,219 ) Net tangible assets 165,713 Customer list 384,287 Software 450,000 Total purchase price $ 1,000,000 The agreements resulted in the purchase of 100% of the outstanding shares of FMS, EMRG, ETI, and DMSI. As of December 31, 2017, the Company has recorded an estimated fair value of the intangible assets of FMS, EMRG, ETI, and DMSI based on a preliminary purchase price allocation prepared by management. As a result, during the preliminary purchase price allocation period, which may be up to one year from the business combination date, we may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. After the preliminary purchase price allocation period, we record adjustments to assets acquired or liabilities assumed subsequent to the purchase price allocation period in our operating results in the period in which the adjustments were determined. Pro-forma Financial Information The following unaudited pro-forma information presents the combined results of operations for the periods as if the acquisition of DMSI had been completed on January 1, 2017. For the year ended Revenue $ 808,563 Total expenses 2,018,823 Net loss $ (1,210,260 ) Net loss per common share, basic and diluted $ (0.12 )

Promissory Notes

Promissory Notes	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
PROMISSORY NOTES	NOTE 4 – PROMISSORY NOTES The $700,000 FMS Note to a related party has an interest rate of ten percent (10%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year. The related party is the Company’s Chief Technology Officer. The note can be converted at any time, at the option of the holder, into shares of the Company’s stock at a conversion price of $1.00 per share. On October 31, 2016, the holder of the FMS Note converted $200,000 of the note for 200,000 shares of common stock. The Company has recorded loss on conversion of debt of $72,000. On November 15, 2017, the Board of Directors approved an amendment to the FMS Note changing the conversion provision from $3.00 per share to $1.00 per share. On December 31, 2017, the holder of the FMS Note converted $25,000 of interest due for 25,000 shares of common stock. On June 30, 2018, September 30, 2018, and December 31, 2018, the holder of the FMS Note converted $33,038 of interest due for each period to additional principal on the FMS Note accruing at six percent (6.0%) annual interest. On December 31, 2018, the FMS Note was amended to change the beginning repayment period from December 31, 2018 to June 30, 2019 for $125,000 and 3 quarterly installments of $125,000 thereafter. The Company issued a three (3) year convertible promissory note (the “EMRG Note”) for two hundred thousand dollars ($200,000). The EMRG Note has an interest rate of eight percent (8%) per annum for a period of one (1) years and fully amortizes during the next two (2) years. The note is secured with a pledge of forty percent (40%) of the membership interests acquired. The note can be converted at any time, at the option of the holder, into shares of the Company’s stock at a conversion price of $3 per share. On December 29, 2017, the EMRG Note was amended to change the beginning repayment period from December 31, 2017 to March 31, 2018 for $50,000 and 7 equal quarterly installments of $25,000 each thereafter and the interest rate was increased from 6% to 8% annually. On March 31, 2018, the EMRG Note was amended to change the beginning repayment period from March 31, 2018 to October 1, 2018 for $100,000 and 4 equal quarterly installments of $25,000 each thereafter. On September 30, 2018, the EMRG Note was amended to change the beginning repayment period from March 31, 2018 to January 1, 2019 for $125,000 and 3 equal quarterly installments of $25,000 each thereafter. Effective January 1, 2019, the EMRG Note was amended to change the beginning repayment period from January 1, 2019 to June 30, 2019 for $125,000 and 2 equal quarterly installments of $37,500 each thereafter. The Company issued a three (3) year unsecured convertible promissory note (the “ETI Note”) for one hundred fifty thousand dollars ($150,000). The ETI Note has an interest rate of six percent (6%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year. The note can be converted at any time, at the option of the holder, into shares of the Company’s stock at a conversion price of $3 per share. The Company issued a three (3) year unsecured convertible promissory note (the “DMSI Note”) for two hundred fifty thousand dollars ($250,000). The DMSI Note has an interest rate of six percent (6%) per annum for a period of one (1) year and fully amortizes during the next two (2) years. The note can be converted at any time, at the option of the holder, into shares of the Company’s stock at a conversion price of $1.00 per share. On December 20, 2017, the Agreement was amended to remove the purchase price adjustment for EBITDA. On December 20, 2017, the Note was amended to change the interest only period from one year to two years, changing the beginning of principal payments from December 31, 2017 to December 31, 2018 and to increase the annual interest rate from 6% to 8% commencing January 1, 2018. On December 22, 2017, the Board of Directors approved an amendment to the Note changing the conversion provision from $3.00 per share to $1.00 per share. On December 29, 2017, the Board of Directors approved the request by the holder of the DMSI Note to convert $50,000 principal of the DMSI Note into 50,000 shares of the Company’s common stock. On December 31, 2018, the DMSI Note was amended to change the beginning repayment period from December 31, 2018 to June 30, 2019 for $50,000 and 3 quarterly installments of $50,000 thereafter. On January 18, 2018, the Company entered into a Revenue Based Factoring Agreement with a third party. Under the agreement, the Company has sold $74,919 (the “Purchase Price”) in future accounts and contract rights for $56,500. The advance was received by the Company on January, 31, 2018. The difference between the amount sold and the purchase price of $18,419 has been recorded as a debt discount. In exchange for the purchased amount, the Company authorized the third party to ACH debit $305 daily from the Company’s bank account until the purchased amount is fully received. As of June 30, 2018, the balance due was fully repaid using the proceeds received from the June 26, 2018 Factoring Agreement described below. The Company amortized $18,419 of debt discount during the year ended December 31, 2018. On June 26, 2018, the Company entered into a Revenue Based Factoring Agreement with a third party. Under the agreement, the Company has sold $125,875 (the “Purchase Price”) in future accounts and contract rights for $95,000. The advance was received by the Company on June 28, 2018. A portion of the proceeds was used to satisfy the balance due on the January 18, 2018 Factoring Agreement described above. The difference between the amount sold and the purchase price of $30,875 has been recorded as a debt discount. In exchange for the purchased amount, the Company authorized the third party to ACH debit $473 daily from the Company’s bank account until the purchased amount is fully received. As of December 31, 2018, the balance due was $49,757, net of debt discount of $15,437. The Company amortized $15,438 of debt discount during the year ended December 31, 2018. Maturities of Long-Term Obligations for 2019 and Beyond The minimum annual principal payments of notes payable at December 31, 2018 were: 2019 $ 899,778 2020 183,260 Total minimum principal payments $ 1,083,038

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 5 – COMMITMENTS AND CONTINGENCIES On January 15, 2017, the Company entered into a two-year lease for office space, effective January 15, 2017 for a monthly rent of $1,143 per month. Rent expense for the year ended December 31, 2018 and December 31, 2017 was $13,767 and $12,562 respectively. The lease expired January 31, 2019. On January 15, 2019, the Company entered into a one-year lease. (Refer to Note 9) The minimum annual lease payments for 2019 and beyond are: 2019 $ 14,206 2020 1,188 Total minimum lease payments $ 15,394

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 6 – STOCKHOLDERS’ EQUITY (A) - Stock issued for cash Effective August 23, 2016, the Company entered into an Investor Stock Subscription Agreement (“Agreement”) with an entity controlled by our Chief Financial Officer (the “Investor”) to purchase three million seven hundred thousand (3,700,000) shares of the Company’s common stock for two million dollars ($2,000,000) in tranches based on certain milestone events. On August 23, 2016, the investor purchased 656,751 shares of common stock for $355,000. On September 22, 2016, the Investor purchased 925,001 shares of common stock for $500,000 that was used to close two acquisitions. On December 29, 2016, the Investor purchased 92,500 shares of common stock for $50,000 that was used for working capital. On January 13, 2017, the Investor purchased 550,001 shares of common stock for $300,000 that was used to close an acquisition. On March 17, 2017, the Investor purchased 1,387,501 shares of common stock for $750,000 that was used to close an acquisition. The remaining investments are subject to the company reaching certain milestones under the agreement. On April 6, 2018, the Board of Directors of the Company approved an amendment to the Investor Stock Subscription Agreement reducing the number of shares of the Company’s common stock to be issued to the Investor to 3,611,754 shares for $1,955,000. On October 23, 2017, the Company issued 3,000 shares of common stock to 15 individual investors at $1.00 per share. (B) - Stock issued for Services On October 5, 2017, two (2) members of the Board of Directors of the Company were each issued 25,000 of the Company’s common stock with a fair value of $27,272, based on recent cash sales, as compensation for services in such capacity. On October 17, 2017, 10,000 shares of the Company’s common stock with a fair value of $5,455, based on recent cash sales, were issued to a non-executive employee of the Company as a bonus for performance. On January 17, 2018, 7,500 shares of the Company’s common stock with a fair value of $4,050 were issued to a non-executive employee of the Company as a bonus for performance. On April 23, 2018, 7,500 shares of the Company’s common stock with a fair value of $4,050 were issued to a non-executive employee of the Company as a bonus for performance. (C ) - Equity Incentive Plan On January 30, 2016, the Board of Directors, with the approval of a majority of the shareholders of the Company, adopted the 2016 Equity Incentive Plan (the “Plan”) which will be administered by a committee appointed by the Board. The Company, under its 2016 Plan, issues options to various officers, directors and consultants. The options may vest immediately or in equal annual installments over a five-year period. All of the options are exercisable at a purchase price determined by the Board of Directors on the date of grant and may have a term of up to 10 years. On December 12, 2017, the Board of Directors approved the issuance of ninety thousand (90,000) options, with immediate vesting on January 1, 2018, to purchase common stock of the Corporation at a value of $0.001 per share for consulting services. The options will expire five (5) years from the date of the grant, which is January 1, 2018. The Company calculated the fair value of the options by using the Black-Scholes option-pricing model with the following assumptions: no dividend yield; expected volatility of 78%; risk-free interest rate of 1.53%; and an expected life of six months. The total fair value calculated for option is $48,510. During the twelve-month period ended December 31, 2018, the Company expensed $48,510 for options. The unrecognized future balance to be expensed over the term of the options is $0. The following sets forth the options granted and outstanding as of December 31, 2018: Number of Options Weighted Average Exercise price Granted Options Exercisable Intrinsic value Options outstanding at December 31, 2016 -- -- -- -- Granted -- -- -- -- Exercised -- -- -- -- Forfeited/Expired -- -- -- -- Options outstanding at December 31, 2017 -- -- -- -- Granted 90,000 $ 0.001 90,000 $ 0 Exercised -- -- -- -- Forfeited/Expired -- -- -- -- Options outstanding at December 31, 2018 90,000 $ 0.001 90,000 $ 0 (D ) – Stock Issued for Conversion of Convertible Promissory Note On December 31, 2017, the Company issued 50,000 shares of common stock to a note holder for the conversion of $50,000 of note principal at $1.00 per share. On December 31, 2017, the Company issued 25,000 shares of common stock to a related party note holder for two quarterly interest payments at $1.00 per share.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 - RELATED PARTY TRANSACTIONS On October 5, 2017, two (2) members of the Board of Directors of the Company were each issued 25,000 of the Company’s common stock with a fair value of $27,272, based on recent cash sales, as compensation for services in such capacity. On December 31, 2017, the Company issued 25,000 shares of common stock to a related party note holder for two quarterly interest payments at $1.00 per share. On June 30, 2018, September 30, 2018, and December 31, 2018, the holder of the FMS Note, a related party, converted $33,038 of interest due for each period to additional principal on the FMS Note accruing at six percent (6.0%) annual interest. On December 31, 2018, the FMS Note was amended to change the beginning repayment period from December 31, 2018 to June 30, 2019 for $125,000 and 3 quarterly installments of $125,000 thereafter.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8 – INCOME TAXES The Jobs act significantly revised the U.S. Corporate income tax by lowering the corporate federal income tax rate from 35% to 21% effective January 1, 2018. The tax effects of the temporary differences between reportable financial statement income (loss) and taxable income (loss) are recognized as deferred tax assets and liabilities. For the Year For the Year Tax expense (benefit) at the statutory rate $ (344,642 ) $ (444,293 ) State income taxes (benefit), net of federal income tax benefit (82,773 ) (90,843 ) Non-deductible expenses 14,948 13,104 Change in tax rate estimates -- 222,925 Change in valuation allowance 413,967 299,107 Total $ 1,500 $ — The tax effect of significant components of the Company’s deferred tax assets and liabilities at December 31, 2018 and December 31, 2017, are as follows: For the Year For the Year Deferred tax assets: Net operating loss carryforward $ 529,848 $ 247,090 Amortization and depreciation 276,432 231,129 Impairment of intangible assets 90,165 -- Provision for bad debt 3,904 8,163 Total gross deferred tax assets 900,349 486,382 Less: Deferred tax asset valuation allowance (900,349 ) (486,382 ) Total net deferred tax assets $ — $ — FASB ASC 740, Income Taxes, requires a valuation allowance to reduce the deferred tax assets reported if, based on the weight of the evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. After consideration of all the evidence, both positive and negative, management has determined that a full valuation allowance of $900,349 and $486,382 against its net deferred taxes is necessary as of December 31, 2018 and December 31, 2017, respectively. The change in valuation allowance for the years ended December 31, 2018 and 2017 is $413,967 and $299,107, respectively. At December 31, 2018 and December 31, 2017, respectively, the Company had approximately $2,027,350 and $979,547, respectively, of U.S. net operating loss carryforwards remaining. As a result of certain ownership changes, the Company may be subject to an annual limitation on the utilization of its U.S. net operating loss carryforwards pursuant to Section 382 of the Internal Revenue Code. A study to determine the effect, if any, of this change, has not been undertaken. The 2018, 2017, 2016, and 2015 tax returns remain subject to audit by various Federal and State taxing authorities.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS On January 15, 2019, the Company entered into a one-year office lease at a rate of $1,188 per month. Effective January 1, 2019, the EMRG Note was amended to change the beginning repayment period from January 1, 2019 to June 30, 2019 for $125,000 and 2 equal quarterly installments of $37,500 each thereafter. Effective February 15, 2019, by mutual agreement, the Company and two shareholders representing 400 shares of common stock of the Company issued in October 2017, cancelled said shares and refunded $410 to the shareholders. On March 15, 2019, the Company entered into a Revenue Based Factoring Agreement with a third party. Under the agreement, the Company has sold $124,450 (the “Purchase Price”) in future accounts and contract rights for $95,000. The advance was received by the Company on March 18, 2019. A portion of the proceeds was used to satisfy the balance due on the June 26, 2018 Factoring Agreement described above. The difference between the amount sold and the purchase price of $29,450 has been recorded as a debt discount. In exchange for the purchased amount, the Company authorized the third party to ACH debit $506 daily from the Company’s bank account until the purchased amount is fully received.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies and Organization (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Organization	(A) Organization The Company is a Nevada corporation formed on November 3, 2015. It was formed as a holding company whose principal activities consists of acquiring electronic medical records and relates services companies. Its fiscal year end is December 31. To date, the Company has financed and acquired four electronic medical records companies.
Use of Estimates	(B) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates include the allocation of purchase price to fair value of assets acquired, allowance for bad debt, determination of useful lives, impairment of intangible assets, valuation of deferred taxes, and stock-based compensation.
Cash and Cash Equivalents	(C) Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At December 31, 2018 and December 31, 2017, the Company had no cash equivalents.
Accounts receivable	( D Accounts Receivable Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. Specific reserves are estimated by management based on certain assumptions and variables, including the customer’s financial condition, age of the customer’s receivables, and changes in payment histories. Accounts receivable are written off when management determines the likelihood of collection is remote. Interest is not charged on accounts receivable that are past due. The Company recorded an allowance for doubtful accounts of $6,000 and $41,044 as of December 31, 2018 and December 31, 2017, respectively.
Advertising	(E) Advertising Advertising costs are expensed as incurred. Advertising expenses for the years ended December 31, 2018 and December 31, 2017 were $500 and $10, respectively.
Principles of Consolidation	( F Principles of Consolidation The 2018 consolidated financial statements include the operations of EMR Technology Solutions, Inc., its wholly owned subsidiaries First Medical Solutions Corporation, EMRgence, LLC, Empower Technologies, Inc., and Digital Medical Solutions, Inc. The 2017 consolidated financial statements include the operations of EMR Technology Solutions, Inc., its wholly owned subsidiaries First Medical Solutions Corporation, EMRgence, LLC, Empower Technologies, Inc., and Digital Medical Solutions, Inc. (since March 16, 2017). All significant intercompany accounts and transactions have been eliminated in consolidation.
Income Taxes	(G) Income Taxes We use the asset and liability method to account for income taxes. Under this method, deferred income taxes are determined based on the differences between the tax basis of assets and liabilities and their reported amounts in the consolidated financial statements which will result in taxable or deductible amounts in future years and are measured using the currently enacted tax rates and laws. A valuation allowance is provided to reduce net deferred tax assets to the amount that, based on available evidence, is more likely than not to be realized. The Company follows the provisions of ASC 740-10, Accounting for Uncertain Income Tax Positions. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The tax returns for the years ended December 31, 2018, 2017, 2016 and 2015 are subject to examination by the Internal Revenue Service.
Furniture and Computer Equipment	(H) Furniture and Computer Equipment Office Furniture and Computer Equipment are capitalized at cost, net of accumulated depreciation. Depreciation is calculated by using the straight-line method over the estimated useful lives of the assets, which is five to seven years for all categories. Repairs and maintenance are charged to expense as incurred. Expenditures for betterments and renewals are capitalized. The cost of computer equipment and the related accumulated depreciation are removed from the accounts upon retirement or disposal with any resulting gain or loss being recorded in operations. Depreciation/ Amortization Asset Category Period Furniture and fixtures 7 Years Computer equipment 3 Years Computer and equipment and website costs consisted of the following: December 31, December 31, Computer equipment $ 12,758 $ 12,758 Furniture and Fixtures 1,254 1,254 Total 14,012 14,012 Accumulated depreciation (14,012 ) (14,012 ) Balance $ -- $ -- Depreciation expense for the year ended December 31, 2018 and December 31, 2017 was $0 and $818, respectively.
Amortization and Impairment of Long-Lived Assets	( I Amortization and Impairment of Long-Lived Assets Amortization and Impairment of long-lived assets are non-cash expenses relating primarily to intangible assets. The Company accounts for long-lived assets in accordance with the provisions of FASB ASC 360-10, “Accounting for the Impairment or Disposal of Long-Lived Assets”. This statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Software costs are amortized over three (3) years. Non-compete costs are amortized over three (3) years and Customer Lists are amortized over five (5) years. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the years December 31, 2018 and 2017, we recorded an impairment expense $345,000 and $0, respectively.
Fair Value Measurements and Fair Value of Financial Instruments	(J) Fair Value Measurements and Fair Value of Financial Instruments The carrying amounts of cash, accounts receivable, prepaid expenses, accounts payable, accrued expenses, and notes payable, approximate their fair values as of December 31, 2018 and 2017, respectively because of their short-term maturities. The Company adopted FASB ASC Topic 820, Fair Value Measurements. ASC Topic 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: Level 1-Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2-Inputs are unadjusted 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, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3-Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The Company did not identify any assets or liabilities that are required to be presented on the balance sheets at fair value in accordance with ASC Topic 820.
Business Segments	(K) Business Segments The Company operates in one segment and therefore segment information is not presented.
Revenue Recognition	(L) Revenue Recognition The Company accounts for revenue in accordance with Topic 606, which the Company adopted on January 1, 2018, using the modified retrospective method. The adoption of Topic 606 did not have a material impact on the timing or amounts of revenue recognized in our consolidated financial statements and therefore did not have a material impact on our financial position, results of operations, equity or cash flows as of the adoption date or for the year ended December 31, 2018. The Company did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the impact was immaterial. Also, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. Revenues are recognized when the Company satisfies a performance obligation by transferring control of the promised goods or services to our customers at a point in time, in an amount specified in the contract with our customer and that reflects the consideration The Company expect to be entitled to in exchange for those goods or services. The Company also assesses our customer's ability and intention to pay, which is based on a variety of factors including our customer's historical payment experience and financial condition. The Company derives revenue from the sale of hardware and software licenses when the products are installed and all required post implementation services are completed. The Company recognizes revenue from consulting services as the services are performed. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer under Topic 606. A contract's transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The majority of our contracts with customers contain a single performance obligation to provide agreed-upon products or services. For contracts with multiple performance obligations, we allocate revenue to each performance obligation based on its relative standalone selling price. In accordance with Topic 606, we do not assess whether promised goods or services are performance obligations if they are immaterial in the context of the contract with the customer. The timing of our performance often differs from the timing of invoicing, which results in the recording of deferred revenue. Deferred revenue will be recognized when performance obligation is satisfied.
Stock-Based Compensation	(M) Stock-Based Compensation The Company accounts for stock-based instruments issued to employees for services in accordance with ASC Topic 718. ASC Topic 718 requires the Company to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation issued to employees. The value of the portion of an employee award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition criteria of ASC Topic 505-50, "Equity-Based Payments to Non-Employees".
Basic and Diluted Net Loss Per Common Share	(N) Basic and Diluted Net Loss Per Common Share In accordance with ASC 260-10, "Earnings Per Share", basic net loss per common share is computed by dividing the net loss for the period by the weighted average number of common shares outstanding during the period. Diluted loss per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. As of December 31, 2018, and December 31, 2017, the Company has 855,038 and 816,667 shares of common stock issuable upon the conversion of notes payable that were not included in the computation of dilutive loss per share because their inclusion is anti-dilutive for the years ended December 31, 2018 and December 31, 2017.
Recent Accounting Pronouncements	(O) Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02 "Leases," which will amend current lease accounting to require lessees to recognize (i) a lease liability, which is a lessee's obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee's right to use, or control the use of, a specified asset for the lease term. ASU 2016-02 does not significantly change lease accounting requirements applicable to lessors; however, certain changes were made to align, where necessary, lessor accounting with the lessee accounting model. This standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The adoption of this ASU is not expected to have any impact on our results of operations, cash flows, or financial condition. In June 2018, the FASB issued ASU 2018-07 "Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting." This ASU relates to the accounting for non-employee share-based payments. The amendment in this Update expands the scope of Topic 718 to include all share-based payment transactions in which a grantor acquired goods or services to be used or consumed in a grantor's own operations by issuing share-based payment awards. The ASU excludes share-based payment awards that relate to (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under Topic 606, Revenue from Contracts from Customers. The share-based payments are to be measured at grant-date fair value of the equity instruments that the entity is obligated to issue when the good or service has been delivered or rendered and all other conditions necessary to earn the right to benefit from the equity instruments have been satisfied. This standard will be effective for public business entities for fiscal years beginning after December 15, 2018, including interim periods within that fiscal year. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted, but no earlier than an entity's adoption of Topic 606. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. Accounting standards-setting organizations frequently issue new or revised accounting rules. We regularly review all new pronouncements to determine their impact, if any, on our financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies and Organization (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Schedule of useful life of furniture and computer equipment	Depreciation/ Amortization Asset Category Period Furniture and fixtures 7 Years Computer equipment 3 Years
Schedule of computer and equipment and website costs	December 31, December 31, Computer equipment $ 12,758 $ 12,758 Furniture and Fixtures 1,254 1,254 Total 14,012 14,012 Accumulated depreciation (14,012 ) (14,012 ) Balance $ -- $ --

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Schedule of estimated fair value of consideration transferred on the acquisition date	Liabilities assumed $ (89,911 ) Net liabilities assumed (89,911 ) Non-compete agreements 53,103 Customer list 482,160 Total purchase price $ 535,263 Tangible assets acquired $ 300,932 Liabilities assumed (135,219 ) Net tangible assets 165,713 Customer list 384,287 Software 450,000 Total purchase price $ 1,000,000
Schedule of unaudited pro-forma information	For the year ended Revenue $ 808,563 Total expenses 2,018,823 Net loss $ (1,210,260 ) Net loss per common share, basic and diluted $ (0.12 )

Promissory Notes (Tables)

Promissory Notes (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of minimum annual principal payments of notes payable	2019 $ 899,778 2020 183,260 Total minimum principal payments $ 1,083,038

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of minimum annual lease payments	2019 $ 14,206 2020 1,188 Total minimum lease payments $ 15,394

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Schedule of options granted and outstanding	Number of Options Weighted Average Exercise price Granted Options Exercisable Intrinsic value Options outstanding at December 31, 2016 -- -- -- -- Granted -- -- -- -- Exercised -- -- -- -- Forfeited/Expired -- -- -- -- Options outstanding at December 31, 2017 -- -- -- -- Granted 90,000 $ 0.001 90,000 $ 0 Exercised -- -- -- -- Forfeited/Expired -- -- -- -- Options outstanding at December 31, 2018 90,000 $ 0.001 90,000 $ 0

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of reportable financial statement income (loss) and taxable income (loss)	For the Year For the Year Tax expense (benefit) at the statutory rate $ (344,642 ) $ (444,293 ) State income taxes (benefit), net of federal income tax benefit (82,773 ) (90,843 ) Non-deductible expenses 14,948 13,104 Change in tax rate estimates -- 222,925 Change in valuation allowance 413,967 299,107 Total $ 1,500 $ —
Schedule of deferred tax assets and liabilities	For the Year For the Year Deferred tax assets: Net operating loss carryforward $ 529,848 $ 247,090 Amortization and depreciation 276,432 231,129 Impairment of intangible assets 90,165 -- Provision for bad debt 3,904 8,163 Total gross deferred tax assets 900,349 486,382 Less: Deferred tax asset valuation allowance (900,349 ) (486,382 ) Total net deferred tax assets $ — $ —

Summary of Significant Accoun_4

Summary of Significant Accounting Policies and Organization (Details)	12 Months Ended
	Dec. 31, 2018
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation/Amortization Period	3 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Depreciation/Amortization Period	7 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies and Organization (Details 1) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Total	$ 14,012	$ 14,012
Accumulated depreciation	(14,012)	(14,012)
Balance
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total	1,254	1,254
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	$ 12,758	$ 12,758

Summary of Significant Accoun_6

Summary of Significant Accounting Policies and Organization (Details Textual)	12 Months Ended
	Dec. 31, 2018USD ($)Segmentsshares	Dec. 31, 2017USD ($)shares
Summary of Significant Accounting Policies and Organization (Textual)
Anti-dilutive securities, shares issuance of conversion of notes payable | shares	855,038	816,667
Shares of common stock issuable upon the exercise of options | shares
Allowance for doubtful accounts	$ 6,000	$ 41,044
Number of segments | Segments	1
Advertising expenses	$ 500	10
Description of estimated useful lives of the assets	Depreciation is calculated by using the straight-line method over the estimated useful lives of the assets, which is five to seven years for all categories.
Depreciation expense		818
Impairment expense	$ 345,000
Software [Member]
Summary of Significant Accounting Policies and Organization (Textual)
Amortization period of intangible assets	3 years
Customer Lists [Member]
Summary of Significant Accounting Policies and Organization (Textual)
Amortization period of intangible assets	5 years
Non-compete costs [Member]
Summary of Significant Accounting Policies and Organization (Textual)
Amortization period of intangible assets	3 years

Acquisitions (Details)

Acquisitions (Details) - USD ($)	Mar. 15, 2017	Jan. 16, 2017
Digital Medical Solutions [Member]
Estimated Fair Value of Consideration Transferred
Tangible assets acquired	$ 300,932
Liabilities assumed	(135,219)
Net tangible assets	165,713
Total purchase price	1,000,000
Digital Medical Solutions [Member] | Software [Member]
Estimated Fair Value of Consideration Transferred
Identifiable assets acquired	450,000
Digital Medical Solutions [Member] | Customer Lists [Member]
Estimated Fair Value of Consideration Transferred
Identifiable assets acquired	$ 384,287
Empower Technologies Inc [Member]
Estimated Fair Value of Consideration Transferred
Liabilities assumed		$ (89,911)
Net liabilities assumed		(89,911)
Total purchase price		535,263
Empower Technologies Inc [Member] | Customer Lists [Member]
Estimated Fair Value of Consideration Transferred
Net tangible assets		482,160
Empower Technologies Inc [Member] | Non-compete Agreements [Member]
Estimated Fair Value of Consideration Transferred
Identifiable assets acquired		$ 53,103

Acquisitions (Details 1)

Acquisitions (Details 1)	12 Months Ended
	Dec. 31, 2017USD ($)$ / shares
Business Combinations [Abstract]
Revenue	$ 808,563
Total expenses	2,018,823
Net loss	$ (1,210,260)
Net loss per common share, basic and diluted | $ / shares	$ (0.12)

Acquisitions (Details Textual)

Acquisitions (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Jan. 16, 2017
EMRG [Member]
Acquisitions (Textual)
Outstanding shares acquired	100.00%
Note term	3 years
Price per share	$ 3
Interest rate	8.00%
Reduction in cash		$ 4,648
Reduction in convertible promissory note for deferred revenue		$ 50,000
FMS [Member]
Acquisitions (Textual)
Outstanding shares acquired	100.00%
Price per share	$ 1
Interest rate	10.00%
Effective January 1, 2017 [Member] | DMSI [Member]
Acquisitions (Textual)
Cash paid for acquisition	$ 750,000
Outstanding shares acquired	100.00%
Purchase price of acquisition	$ 1,000,000
Effective January 1, 2017 [Member] | DMSI [Member] | Convertible Promissory Note [Member]
Acquisitions (Textual)
Note term	36 months
Price per share	$ 3
Interest rate	6.00%
Notes issued in acquisition	$ 250,000
Effective January 1, 2017 [Member] | ETI [Member]
Acquisitions (Textual)
Cash paid for acquisition	$ 300,000
Outstanding shares acquired	100.00%
Purchase price of acquisition	$ 500,000
Effective January 1, 2017 [Member] | ETI [Member] | Convertible Promissory Note [Member]
Acquisitions (Textual)
Note term	36 months
Price per share	$ 3
Interest rate	6.00%
Notes issued in acquisition	$ 200,000

Promissory Notes (Details)

Promissory Notes (Details)	Dec. 31, 2018USD ($)
Debt Disclosure [Abstract]
2019	$ 899,778
2020	183,260
Total minimum principal payments	$ 1,083,038

Promissory Notes (Details Textu

Promissory Notes (Details Textual) - USD ($)

Jan. 01, 2019

Jan. 18, 2018

Oct. 31, 2016

Jun. 30, 2018

Jun. 26, 2018

Mar. 31, 2018

Dec. 29, 2017

Dec. 20, 2017

Sep. 30, 2018

Dec. 31, 2018

Dec. 31, 2017

Dec. 22, 2017

Nov. 15, 2017

Promissory Notes (Textual)

Converted shares of common stock

$ 75,000

Converted shares of common stock, shares

50,000

Amortization of debt discount

33,857

FMS [Member]

Promissory Notes (Textual)

Unsecured note

$ 700,000

Interest rate

10.00%

Interest rate, description

An interest rate of ten percent (10%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year.

Conversion price

$ 1

Loss on conversion of debt

$ 72,000

FMS [Member] | Minimum [Member]

Promissory Notes (Textual)

Conversion price

$ 1

FMS [Member] | Maximum [Member]

Promissory Notes (Textual)

Conversion price

$ 3

FMS [Member] | Convertible Common Stock [Member]

Promissory Notes (Textual)

Interest rate

6.00%

6.00%

6.00%

Converted shares of common stock

$ 200,000

$ 33,038

$ 33,038

$ 33,038

$ 25,000

Converted shares of common stock, shares

200,000

25,000

Third Party [Member] | Revenue Based Factoring Agreement [Member]

Promissory Notes (Textual)

Repayment of obligation, description

In exchange for the purchased amount, the Company authorized the third party to ACH debit $305 daily from the Company's bank account until the purchased amount is fully received.

In exchange for the purchased amount, the Company authorized the third party to ACH debit $473 daily from the Company's bank account until the purchased amount is fully received.

Debt discount

$ 18,419

$ 30,875

18,419

Balance due

49,757

Net of debt discount

23,032

Amount sold under agreement

74,949

125,875

Amount of accounts and contract rights

$ 56,500

$ 95,000

Amortization of debt discount

$ 15,438

DMSI [Member]

Promissory Notes (Textual)

Debt collateral, description

The Note was amended to change the interest only period from one year to two years, changing the beginning of principal payments from December 31, 2017 to December 31, 2018 and to increase the annual interest rate from 6% to 8% commencing January 1, 2018.

the DMSI Note was amended to change the beginning repayment period from December 31, 2018 to June 30, 2019 for $50,000 and 3 quarterly installments of $50,000 thereafter.

DMSI [Member] | Minimum [Member]

Promissory Notes (Textual)

Conversion price

$ 1

DMSI [Member] | Maximum [Member]

Promissory Notes (Textual)

Conversion price

$ 3

DMSI [Member] | Unsecured convertible promissory note [Member]

Promissory Notes (Textual)

Note term, issued

3 years

Unsecured note

$ 250,000

Interest rate

6.00%

Interest rate, description

An interest rate of six percent (6%) per annum for a period of one (1) year and fully amortizes during the next two (2) years.

Debt collateral, description

The note can be converted at any time, at the option of the holder, into shares of the Company's stock.

Conversion price

$ 1

Converted shares of common stock

$ 50,000

Converted shares of common stock, shares

50,000

EMRG [Member]

Promissory Notes (Textual)

Note term, issued

3 years

Unsecured note

$ 200,000

Interest rate

8.00%

Interest rate, description

The EMRG Note has an interest rate of eight percent (8%) per annum for a period of one (1) years and fully amortizes during the next two (2) years. The note is secured with a pledge of forty percent (40%) of the membership interests acquired.

Debt collateral, description

The EMRG Note was amended to change the beginning repayment period from January 1, 2019 to June 30, 2019 for $125,000 and 2 equal quarterly installments of $37,500 each thereafter.

The EMRG Note was amended to change the beginning repayment period from March 31, 2018 to October 1, 2018 for $100,000 and 4 equal quarterly installments of $25,000 each thereafter.

The EMRG Note was amended to change the beginning repayment period from December 31, 2017 to March 31, 2018 for $50,000 and 7 equal quarterly installments of $25,000 each thereafter and the interest rate was increased from 6% to 8% annually.

The EMRG Note was amended to change the beginning repayment period from March 31, 2018 to January 1, 2019 for $125,000 and 3 equal quarterly installments of $25,000 each thereafter.

Conversion price

$ 3

ETI [Member] | Unsecured convertible promissory note [Member]

Promissory Notes (Textual)

Note term, issued

3 years

Unsecured note

$ 150,000

Interest rate

6.00%

Interest rate, description

An interest rate of six percent (6%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year.

Debt collateral, description

The note can be converted at any time, at the option of the holder, into shares of the Company's stock.

Conversion price

$ 3

Commitments and Contingencies_2

Commitments and Contingencies (Details)	Dec. 31, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
2019	$ 14,206
2020	1,188
Total minimum lease payments	$ 15,394

Commitments and Contingencies_3

Commitments and Contingencies (Details Textual) - USD ($)	Jan. 15, 2019	Jan. 15, 2017	Dec. 31, 2018	Dec. 31, 2017
Commitments and Contingencies (Textual)
Monthly rent per month		$ 1,143
Lease expires date			Jan. 31, 2019
Office lease term	1 year	2 years
Rent expense			$ 13,767	$ 12,562

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Equity [Abstract]
Number of Options, Outstanding at December 31, 2017
Number of Options, Granted	90,000
Number of Options, Exercised
Number of Options, Forfeited/Expired
Number of Options, Outstanding at December 31, 2018	90,000
Weighted Average Exercise price, Outstanding at December 31, 2017
Weighted Average Exercise price, Granted	0.001
Weighted Average Exercise price, Exercised
Weighted Average Exercise price, Forfeited/Expired
Weighted Average Exercise price, Outstanding at December 31, 2018	$ 0.001
Granted Options Exercisable, Outstanding at December 31, 2017
Granted Options Exercisable, Granted	90,000
Granted Options Exercisable, Exercised
Granted Options Exercisable, Forfeited/Expired
Granted Options Exercisable, Outstanding at December 31, 2018	90,000
Intrinsic value, Outstanding at December 31, 2017
Intrinsic value, Granted	0
Intrinsic value, Exercised
Intrinsic value, Forfeited/Expired
Intrinsic value, Outstanding at December 31, 2018	$ 0

Stockholders' Equity (Details T

Stockholders' Equity (Details Textual) - USD ($)	Apr. 06, 2018	Dec. 12, 2017	Oct. 05, 2017	Mar. 17, 2017	Jan. 13, 2017	Sep. 22, 2016	Aug. 23, 2016	Apr. 23, 2018	Jan. 17, 2018	Oct. 23, 2017	Oct. 17, 2017	Dec. 29, 2016	Dec. 31, 2018	Dec. 31, 2017
Stockholders' Equity (Textual)
Issuance of common stock for cash														$ 300,000
Shares price										$ 1				$ 1
Shares, issued										3,000
Number of individual investors										15
Fair value of shares issued for services			$ 27,272								$ 5,455		$ 8,100	$ 32,727
Issuance of stock for services, shares			25,000					4,050	4,050
Number of board of directors			2
Common stock issued non-executive employee								7,500	7,500		10,000
Stock option vesting period		5 years
Debt converted amount														$ 75,000
Shares issued in debt conversion of common stock														50,000
Options to purchase common stock		90,000
Expected volatility													78.00%
Risk-free interest rate													1.53%
Expected life													6 months
Options expensed amount													$ 0
Total fair value for option													48,510
Intrinsic value of options													48,510
Unrecognized future balance to be expensed over the term of the options													$ 0
Related Party Note Holder [Member]
Stockholders' Equity (Textual)
Shares price														$ 1
Shares issued in debt conversion of common stock														25,000
Note Holder [Member]
Stockholders' Equity (Textual)
Shares price														$ 1
Debt converted amount														$ 50,000
Shares issued in debt conversion of common stock														50,000
2016 Equity Incentive Plan [Member]
Stockholders' Equity (Textual)
Shares price		$ 0.001
Stock option term													10 years
Stock option vesting period													5 years
The options expire term		5 years
Chief Financial Officer [Member]
Stockholders' Equity (Textual)
Shares subscribed							3,700,000
Value of stock subscription							$ 2,000,000
Issuance of common stock for cash				$ 750,000	$ 300,000	$ 500,000	$ 355,000					$ 50,000
Issuance of common stock for cash, shares				1,387,501	550,001	925,001	656,751					92,500
Board of Directors [Member]
Stockholders' Equity (Textual)
Issuance of common stock for cash	$ 1,955,000
Issuance of common stock for cash, shares	3,611,754

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Oct. 05, 2017	Apr. 23, 2018	Jan. 17, 2018	Oct. 17, 2017	Jun. 30, 2018	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Oct. 23, 2017
Related Party Transactions (Textual)
Fair value of shares issued for services	$ 27,272			$ 5,455			$ 8,100	$ 32,727
Issuance of stock for services, shares	25,000	4,050	4,050
Number of board of directors	2
Shares price								$ 1	$ 1
Common stock issue to a related party note holder								50,000
FMC [Member]
Related Party Transactions (Textual)
Interest rate, description							An interest rate of ten percent (10%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year.
FMC [Member] | Convertible Promissory Note [Member]
Related Party Transactions (Textual)
Interest rate, description					The FMS Note, a related party, converted $33,038 of interest due for each period to additional principal on the FMS Note accruing at six percent (6.0%) annual interest.	The FMS Note, a related party, converted $33,038 of interest due for each period to additional principal on the FMS Note accruing at six percent (6.0%) annual interest.	The FMS Note, a related party, converted $33,038 of interest due for each period to additional principal on the FMS Note accruing at six percent (6.0%) annual interest.
Debt collateral, description							The FMS Note was amended to change the beginning amortization period from December 31, 2018 to June 30, 2019 for $125,000 and 3 quarterly installments of $125,000 thereafter

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Tax expense (benefit) at the statutory rate	$ (344,642)	$ (444,293)
State income taxes (benefit), net of federal income tax benefit	(82,773)	(90,843)
Non-deductible expenses	14,948	13,104
Change in tax rate estimates		222,925
Change in valuation allowance	413,967	299,107
Total	$ 1,500

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Net operating loss carryforward	$ 529,848	$ 247,090
Amortization and depreciation	276,432	231,129
Impairment of intangible assets	90,165
Provision for bad debt	3,904	8,163
Total gross deferred tax assets	900,349	486,382
Less: Deferred tax asset valuation allowance	(900,349)	(486,382)
Total net deferred tax assets

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Taxes (Textual)
Net deferred taxes	$ 900,349	$ 486,382
Change in valuation allowance	413,967	299,107
U.S. net operating loss carryforwards	$ 2,027,350	$ 979,547
Minimum [Member]
Income Taxes (Textual)
Federal tax rate	21.00%
Maximum [Member]
Income Taxes (Textual)
Federal tax rate	35.00%

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Mar. 15, 2019	Jan. 15, 2019	Jan. 01, 2019	Feb. 15, 2019	Oct. 31, 2017	Oct. 23, 2017
Subsequent Events (Textual)
Common stock issued						3,000
Two shareholders [Member]
Subsequent Events (Textual)
Common stock issued					400
Subsequent Event [Member]
Subsequent Events (Textual)
Lease term		1 year
Office lease rate per month		$ 1,188
Refund to shareholders				$ 410
Revenue Based Factoring Agreement, Description	Under the agreement, the Company has sold $124,450 (the "Purchase Price") in future accounts and contract rights for $95,000. The advance was received by the Company on March 18, 2019. A portion of the proceeds was used to satisfy the balance due on the June 26, 2018 Factoring Agreement described above. The difference between the amount sold and the purchase price of $29,450 has been recorded as a debt discount. In exchange for the purchased amount, the Company authorized the third party to ACH debit $506 daily from the Company's bank account until the purchased amount is fully received.
Subsequent Event [Member] | EMRG [Member]
Subsequent Events (Textual)
Note amended, Description			Note was amended to change the beginning amortization period from January 1, 2019 to June 30, 2019 for $125,000 and 2 equal quarterly installments of $37,500 each thereafter.