EMR Technology Solutions 10-K 23 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - shares	12 Months Ended
	Dec. 31, 2016	Mar. 23, 2017
Document And Entity Information
Entity Registrant Name	EMR Technology Solutions, Inc.
Entity Central Index Key	1,687,999
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		9,911,754
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current Assets:
Cash and cash equivalents	$ 42,186	$ 0
Accounts receivable, net	16,579	0
Total Current Assets	58,765	0
Property and equipment, net	818	0
Other Assets:
Software, net	1,025,169	0
Customer lists, net	327,596	0
Covenant not to compete, net	3,767	0
Total other assets	1,356,532	0
TOTAL ASSETS	1,416,115	0
Current Liabilities:
Accounts payable	48,214	0
Accrued expenses	34,687	0
Stockholder Loan	0	1,659
Total Current Liabilities	82,901	1,659
Promissory notes - non-current	700,000	0
TOTAL LIABILITIES	782,901	1,659
Commitments and Contingencies (See Note 5)
Stockholders' Equity (Deficit):
Common Stock, 70,000,000 shares authorized, $.001 par value, 7,974,252 and 2,500,000 shares issued and outstanding in 2016 and 2015, respectively	7,974	2,500
Additional paid in capital	2,819,326	0
Accumulated deficit	(2,194,086)	(4,159)
Total stockholders' equity (deficit)	633,214	(1,659)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 1,416,115	$ 0

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Common shares, authorized,	70,000,000	70,000,000
Common shares, par value	$ .001	$ .001
Common shares, issued	7,974,252	2,500,000
Common shares, outstanding	7,974,252	2,500,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Revenues
Service revenues	$ 0	$ 20,488
Contract revenues	0	37,705
Total revenues	0	58,193
Cost and expenses:
Officer Salaries	0	230,400
Selling, general and administrative expense	4,159	15,836
Cost of revenues	0	26,267
Professional fees	0	1,765,779
Amortization expense	0	120,902
Total operating expenses	4,159	2,159,184
Loss from operations	(4,159)	(2,100,991)
Other Income (Expense)
Loss on conversion of debt	0	(72,000)
Interest expense	0	(16,936)
Total other income (expense)	0	(88,936)
Loss before income taxes	(4,159)	(2,189,927)
Provision for income taxes	0	0
Net Loss	$ (4,159)	$ (2,189,927)
Basic and diluted net loss per common share	$ 0	$ (0.50)
Basic and diluted Weighted Average Number of Common Shares	2,500,000	4,388,597

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIT) - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Balance beginning at Nov. 03, 2015
Balance beginning, shares at Nov. 03, 2015
Issuance of Common Stock for services	$ 2,500			2,500
Issuance of Common Stock for services, shares	2,500,000
Net Loss			(4,159)	(4,159)
Balance ending at Dec. 31, 2015	$ 2,500		(4,159)	$ (1,659)
Balance ending, shares at Dec. 31, 2015	2,500,000			2,500,000
Issuance of Common Stock for services	$ 550			$ 550
Issuance of Common Stock for services, shares	550,000
Issuance of Common Stock for cash	$ 657	354,343		355,000
Issuance of Common Stock for cash, shares	656,751
Issuance of Common Stock for acquisition FMS	$ 50	27,200		27,250
Issuance of Common Stock for acquisition FMS, shares	50,000
Issuance of Common Stock for partial conversion of convertible promissory note	$ 200	271,800		272,000
Issuance of Common Stock for partial conversion of convertible promissory note, shares	200,000
Net Loss			(2,189,927)	(2,189,927)
Balance ending at Dec. 31, 2016	$ 7,974	$ 2,819,326	$ (2,194,086)	$ 633,214
Balance ending, shares at Dec. 31, 2016	7,974,252			7,974,252

Statements of Cash Flows

Statements of Cash Flows - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Cash Flows From Operating Activities:
Net Loss	$ (4,159)	$ (2,189,927)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock issued for services	2,500	1,620,550
Amortization	0	120,902
Depreciation	0	596
Loss on the conversion of convertible promissory note	0	72,000
Changes in operating assets and liabilities:
Accounts receivable	0	(1,781)
Accounts payable and accrued expenses	0	76,505
Net Cash Used in Operating Activities	(1,659)	(301,155)
Cash Flows From Investing Activities:
Payments for acquisitions, net of cash acquired	0	(560,000)
Net Cash Used in Investing Activities	0	(560,000)
Cash Flows From Financing Activities:
Proceeds from issuance stock	0	905,000
Proceeds (repayment) from shareholder loan	1,659	(1,659)
Net Cash Provided by Financing Activities	1,659	903,341
Net Change in Cash and cash equivalents	0	42,186
Cash and cash equivalents at Beginning of the Period	0	0
Cash and cash equivalents at End of the Period	0	42,186
Cash paid for interest	0	0
Cash paid for taxes	0	0
Non Cash Investing & Financing Activities:
Promissory note obligation incurred upon acquisition	0	900,000
Promissory note obligation converted to stock	$ 0	$ 200,000

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	12 Months Ended
	Dec. 31, 2016
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 companies. Its fiscal year end is December 31. To date, the Company has financed and acquired two electronic medical records companies and has two other non-binding letters of intent and the financing in place for same. (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 and 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, 2016 and December 31, 2015, the Company had no cash equivalents. ( D Principles of Consolidation The 2016 consolidated financial statements include the operations of EMR Technology Solutions, Inc., its wholly owned subsidiaries First Medical Solutions Corporation (from September 23, 2016) and EMRgence, LLC (from September 26, 2016). The 2015 financial statements include the operations of EMR Technology Solutions, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation. (E) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, 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 tax return for the years ended December 31,2016 and 2015 are subject to examination by the Internal Revenue Service. (F) 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 $ 0 Furniture and Fixtures 1,254 0 Total 14,012 0 Accumulated depreciation (13,194 ) 0 Balance $ 818 $ 0 Depreciation expense for the year ended December 31, 2016 and for the period from November 3, 2015 to December 31, 2015 was $596 and $0, respectively. ( G 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. As of December 31, 2016, we have not recorded any impairments. (H) Fair Value Measurements and Fair Value of Financial Instruments 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 (F). (I) Advertising Advertising costs are expensed as incurred. The Company did not incur any advertising expenses for the year ended December 31, 2016 and for the period from November 3,2015 to December 31, 2015. (J) Business Segments The Company operates in one segment and therefore segment information is not presented. (K) Revenue Recognition The Company recognizes revenue on arrangements in accordance with FASB ASC Topic. 605 “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. 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. (L) 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”. (M) 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. (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, 2016 and December 31, 2015, the Company has 233,333 and 0 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 year ended December 31, 2016 and for the period from November 3,2015 to December 31, 2015. (O) Recent Accounting Pronouncements In February 2016, the FASB issued accounting standard update (“ASU”) No. 2016-02, “Leases (Topic 842)” In March 2016, the FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718)”, In June 2014, FASB issued Accounting Standards Update (“ASU”) No. 2014-09, “ Revenue from Contracts with Customers Revenue Recognition – Construction-Type and Production-Type Contracts 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, 2016
Going Concern
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 year ended December 31, 2016 and for the period from November 3, 2015 to December 31, 2015. The Company also has an accumulated deficit at December 31, 2016. 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, 2016
Business Combinations [Abstract]
ACQUISITIONS	NOTE 3 – ACQUISITIONS Effective September 23, 2016, EMR entered into a Stock Purchase Agreement (“SPA”) in which EMR purchased all the shares of First Medical Solutions, Inc., a Florida corporation (“FMS”) from Denis Salins, the sole shareholder of FMS. Pursuant to the SPA, EMR acquired FMS whereby FMS became a wholly owned subsidiary of EMR. FMS has developed a proprietary and fully integrated software program for the healthcare industry, targeting the ambulatory care market for electronic medical records. The purchase price was nine hundred seventy-seven thousand two hundred and fifty dollars ($977,250) of which two hundred fifty thousand dollars ($250,000) was paid in cash at close, twenty-seven thousand two hundred and fifty dollars ($27,250) was paid in the form of fifty thousand (50,000) shares of EMR’s common stock, and EMR issued a three (3) year convertible promissory note (“FMS Note”) for seven hundred thousand dollars ($700,000). Effective September 26, 2016, EMR entered into a Purchase Agreement (“PA”) in which EMR purchased all the membership interests of EMRgence, LLC. (“EMRG”), a Florida limited liability corporation, from Susan Turcotte, the sole member of EMRG. Pursuant to the PA, EMR acquired EMRG whereby EMRG became a wholly owned subsidiary of EMR. EMRG has developed a proprietary software program for the healthcare industry, targeting the vascular care market for electronic medical records. The purchase price was five hundred thousand dollars ($500,000) of which three hundred thousand dollars ($300,000) was paid in cash at close and EMR issued a three (3) year convertible promissory note (“EMRG Note”) for two hundred thousand dollars ($200,000). On November 7, 2016, an additional purchase price payment of $11,907 was paid to Susan Turcotte for net revenues earned for the period from September 1, 2016 through September 25, 2016. The agreements resulted in the purchase of 100% of the outstanding shares of EMG and FMS. The acquisition date estimated fair value of the consideration transferred consisted of the following: Tangible assets acquired $ 18,119 Liabilities assumed (6,395 ) Net tangible assets 11,724 Non-compete agreements 4,121 Customer list 346,018 Software 1,127,294 Total purchase price $ 1,489,157 As of December 31, 2016, the Company has recorded an estimated fair value of the intangible assets of FMS and EMRG 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 merger with FMS and EMRgence had been completed on January 1, 2016 and January 1, 2015. For the Year Ended For the Period Revenue $ 424,088 $ 265,923 Total expenses 2,573,127 2,420,666 Net loss $ (2,149,039 ) $ (2,154,743 ) Net loss per common share, basic and diluted $ (0.49 ) $ (0.00 )

PROMISSORY NOTES

PROMISSORY NOTES	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
PROMISSORY NOTES	NOTE 4 – PROMISSORY NOTES The $700,000 FMS Note 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 note is secured by an escrowed copy of the software source code. 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 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 a loss on conversion of debt of $72,000. 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 six percent (6%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year. 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. Maturities of Long-Term Obligations for Five Years and Beyond The minimum annual principal payments of notes payable at December 31, 2016 were: 2017 $ 0 2018 0 2019 700,000 Total minimum principal payments $ 700,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 5 – COMMITMENTS AND CONTINGENCIES The Company leases office space on a month to month basis. Rent expense for the year ended December 31, 2016 and for the period from November 3, 2015 to December 31, 2015 was $414 and $138 respectively. On December 15, 2016, the Company entered into a one year lease for office space, effective January 15, 2017 for a monthly rent of $1,016 per month. The minimum annual lease payments at December 31, 2016 were $12,192. The lease expires January 15, 2018. The minimum annual lease payments at December 31, 2016 were: 2017 $ 11,684 2018 508 Total minimum lease payments $ 12,192

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2016
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 investor to purchased 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. The remaining investments are subject to the company reaching certain milestones under the agreement. (B) - Stock issued for Services On November 3, 2015, the Company issued 2,500,000 shares of stock with a fair value of $2,500 to its founder. On January 6, 2016, the Company issued 550,000 shares of stock to eight individuals for services with a fair value of $550. On August 22, 2016, the Company issued 3,000,000 shares of Common Stock for services with a fair value of $1,620,000 based on recent cash sales. (C) - Stock issued for Acquisitions On September 23, 2016, the Company issued 50,000 shares of common stock as partial consideration of the acquisition of First Medical Solutions, Inc. with a fair value of $27,250 based on recent cash sales prices. ( D ) - 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 vest in equal annual installments over a five-year period. All of the options are exercisable at a purchase price based on the last price of the Company’s common stock on the date of grant and have a term of 10 years. As of December 31, 2016, no options had been granted or were outstanding. (E ) – Stock Issued for Conversion of Convertible Promissory Note 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 a loss on conversion of debt of $72,000.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 - RELATED PARTY TRANSACTIONS On November 3, 2015, the Company issued 2,500,000 shares of stock with a fair value of $2,500 to its founder. During 2015, a stockholder loaned the Company $1,659. The amounts were due on demand, interest free and unsecured. During 2016, the loan was paid in full. On September 12, 2016, the Company paid $200,000 in bonuses to the Chief Executive Officer and Chief Financial Officer with whom the Company does not have employment agreements.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8 – INCOME TAXES The Company’s tax expense differs from the “expected” tax expense for Federal income tax purposes, (computed by applying the United States Federal tax rate of 34% to loss before taxes), as follows: 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 Ended For the Period from Tax expense (benefit) at the statutory rate $ (703,624 ) $ (1,336 ) State income taxes (benefit), net of federal income tax benefit (120,446 ) (229 ) Non-deductible expenses 637,419 941 Change in valuation allowance 186,651 624 Total $ — $ — The tax effect of significant components of the Company’s deferred tax assets and liabilities at December 31, 2016 and December 31, 2015, are as follows: For the Year Ended For the Period from Deferred tax assets: Net operating loss carryforward $ 141,780 $ 624 Intangible assets 45,495 0 Total gross deferred tax assets 187,275 624 Less: Deferred tax asset valuation allowance (187,275 ) (624 ) Total net deferred tax assets $ — $ — In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Because of the historical earnings history of the Company, the net deferred tax assets for 2016 and 2015 were fully offset by a 100% valuation allowance. The 2016 and 2015 tax returns remain subject to audit by various Federal and State taxing authorities. The Company has approximately $376,700 of loss carryforwards that expire beginning in 2035.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS Effective January 1, 2017 (the “Effective Date”), EMR Technologies Solutions, Inc., a Nevada corporation (the “Company”) 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 $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, accordance with the terms and conditions of the Agreement, ETI became a wholly owned subsidiary of the Company (the “Closing Date”). On the Closing Date, in connection with the Purchase Agreement, the Parties entered into a Non-Competition and Non-Disclosure Agreement (the “Non-Compete Agreement”). Pursuant to the Non-Compete Agreement, for a period of three years from the Closing Date, the Seller shall not, either for himself or through any other person, firm, corporation or other entity, directly or indirectly, engage in the same or similar business as ETI as an owner, employee, agent or partner or serve in an executive or other employment position with any other entity which operates a business that develops, sells or distributes services or software for electronic medical records within a 100 mile radius of any location where ETI has sold or distributed services or software for electronic medical records. On January 13, 2017, the Investor purchased 550,001 shares of common stock for $300,000 that was used to close the acquisition. Effective February 27, 2017, in accordance with the terms of the Agreement, there were post-closing adjustments of $4,607 for working capital and $50,000 for deferred revenue in favor of the Company. 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, accordance with the terms and conditions of the Agreement, DMSI became a wholly owned subsidiary of the Company (the “Closing Date”). On the Closing Date, in connection with the Purchase Agreement, the Parties entered into a Non-Competition and Non-Disclosure Agreement (the “Non-Compete Agreement”). Pursuant to the Non-Compete Agreement, for a period of three years from the Closing Date, the Seller shall not, either for himself or through any other person, firm, corporation or other entity, directly or indirectly, engage in the same or similar business as DMSI as an owner, employee, agent or partner or serve in an executive or other employment position with any other entity which operates a business that develops, sells or distributes services or software for electronic medical records within a 100 mile radius of any location where DMSI has sold or distributed services or software for electronic medical records. On March 20, 2017, the Investor purchased 1,387,501 shares of common stock for $750,000 that was used to close the acquisition.

SUMMARY OF SIGNIFICANT ACCOUN16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
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 and 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, 2016 and December 31, 2015, the Company had no cash equivalents.
Principles of Consolidation	( D Principles of Consolidation The 2016 consolidated financial statements include the operations of EMR Technology Solutions, Inc., its wholly owned subsidiaries First Medical Solutions Corporation (from September 23, 2016) and EMRgence, LLC (from September 26, 2016). The 2015 financial statements include the operations of EMR Technology Solutions, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation.
Income Taxes	(E) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, 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 tax return for the years ended December 31,2016 and 2015 are subject to examination by the Internal Revenue Service.
Furniture and Computer Equipment	(F) 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 $ 0 Furniture and Fixtures 1,254 0 Total 14,012 0 Accumulated depreciation (13,194 ) 0 Balance $ 818 $ 0 Depreciation expense for the year ended December 31, 2016 and for the period from November 3, 2015 to December 31, 2015 was $596 and $0, respectively.
Amortization and Impairment of Long-Lived Assets	( G 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. As of December 31, 2016, we have not recorded any impairments.
Fair Value Measurements and Fair Value of Financial Instruments	(H) Fair Value Measurements and Fair Value of Financial Instruments 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 (F).
Advertising	(I) Advertising Advertising costs are expensed as incurred. The Company did not incur any advertising expenses for the year ended December 31, 2016 and for the period from November 3,2015 to December 31, 2015.
Business Segments	(J) Business Segments The Company operates in one segment and therefore segment information is not presented.
Revenue Recognition	(K) Revenue Recognition The Company recognizes revenue on arrangements in accordance with FASB ASC Topic. 605 “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. 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.
Stock-Based Compensation	(L) 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”.
Income Taxes	(M) 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.
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, 2016 and December 31, 2015, the Company has 233,333 and 0 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 year ended December 31, 2016 and for the period from November 3,2015 to December 31, 2015.
Recent Accounting Pronouncements	(O) Recent Accounting Pronouncements In February 2016, the FASB issued accounting standard update (“ASU”) No. 2016-02, “Leases (Topic 842)” In March 2016, the FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718)”, In June 2014, FASB issued Accounting Standards Update (“ASU”) No. 2014-09, “ Revenue from Contracts with Customers Revenue Recognition – Construction-Type and Production-Type Contracts 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 ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Tables)	12 Months Ended
	Dec. 31, 2016
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	Computer and equipment and website costs consisted of the following: December 31, December 31, Computer equipment $ 12,758 $ 0 Furniture and Fixtures 1,254 0 Total 14,012 0 Accumulated depreciation (13,194 ) 0 Balance $ 818 $ 0

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Schedule of estimated fair value of consideration transferred on the acquisition date	The acquisition date estimated fair value of the consideration transferred consisted of the following: Tangible assets acquired $ 18,119 Liabilities assumed (6,395 ) Net tangible assets 11,724 Non-compete agreements 4,121 Customer list 346,018 Software 1,127,294 Total purchase price $ 1,489,157
Schedule of pro-forma financial information	The following unaudited pro-forma information presents the combined results of operations for the periods as if the merger with FMS and EMRgence had been completed on January 1, 2016 and January 1, 2015. For the Year Ended For the Period Revenue $ 424,088 $ 265,923 Total expenses 2,573,127 2,420,666 Net loss $ (2,149,039 ) $ (2,154,743 ) Net loss per common share, basic and diluted $ (0.49 ) $ (0.00 )

PROMISSORY NOTES (Tables)

PROMISSORY NOTES (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of minimum annual principal payments of notes payable	The minimum annual principal payments of notes payable at December 31, 2016 were: 2017 $ 0 2018 0 2019 700,000 Total minimum principal payments $ 700,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of minimum annual lease payments	The minimum annual lease payments at December 31, 2016 were: 2017 $ 11,684 2018 508 Total minimum lease payments $ 12,192

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of tax effects of the temporary differences between reportable financial statement income (loss) and taxable income (loss)	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 Ended For the Period from Tax expense (benefit) at the statutory rate $ (703,624 ) $ (1,336 ) State income taxes (benefit), net of federal income tax benefit (120,446 ) (229 ) Non-deductible expenses 637,419 941 Change in valuation allowance 186,651 624 Total $ — $ —
Schedule of components of deferred tax assets and liabilities	The tax effect of significant components of the Company’s deferred tax assets and liabilities at December 31, 2016 and December 31, 2015, are as follows: For the Year Ended For the Period from Deferred tax assets: Net operating loss carryforward $ 141,780 $ 624 Intangible assets 45,495 0 Total gross deferred tax assets 187,275 624 Less: Deferred tax asset valuation allowance (187,275 ) (624 ) Total net deferred tax assets $ — $ —

SUMMARY OF SIGNIFICANT ACCOUN22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details)	12 Months Ended
	Dec. 31, 2016
Furniture and Fixtures [Member]
Useful LIfe	7 years
Computer Equipment [Member]
Useful LIfe	3 years

SUMMARY OF SIGNIFICANT ACCOUN23

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details 1) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property and equipment, gross	$ 14,012	$ 0
Accumulated depreciation	(13,194)	0
Property and equipment, net	818	0
Furniture and Fixtures [Member]
Property and equipment, gross	12,758	0
Computer Equipment [Member]
Property and equipment, gross	$ 1,254	$ 0

SUMMARY OF SIGNIFICANT ACCOUN24

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details Narrative) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Depreciation expense	$ 0	$ 596
Shares Issuable on Conversion of Notes Payable [Member]
Anti-dilutive securities excluded from calculation of earnings per share	0	233,333
Non-compete Agreements [Member]
Amortization period of intangible assets		3 years
Customer Lists [Member]
Amortization period of intangible assets		5 years
Software [Member]
Amortization period of intangible assets		3 years
Lower Range [Member]
Useful life of property and equipment		5 years
Upper Range [Member]
Useful life of property and equipment		7 years

ACQUISITIONS (Details)

ACQUISITIONS (Details)	Sep. 26, 2016USD ($)
Estimated Fair Value of Consideration Transferred
Tangible assets acquired	$ 18,119
Liabilities assumed	(6,395)
Net tangible assets	11,724
Total purchase price of acquisition	1,489,157
Non-compete Agreements [Member]
Estimated Fair Value of Consideration Transferred
Intangibles acquired	4,121
Customer Lists [Member]
Estimated Fair Value of Consideration Transferred
Intangibles acquired	346,018
Software [Member]
Estimated Fair Value of Consideration Transferred
Intangibles acquired	$ 1,127,294

ACQUISITIONS (Details 1)

ACQUISITIONS (Details 1) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Business Combinations [Abstract]
Revenue	$ 265,923	$ 424,088
Total expenses	2,420,666	2,573,127
Net loss	$ (2,154,743)	$ (2,149,039)
Net loss per common share, basic and diluted	$ 0	$ (0.49)

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - USD ($)	Nov. 07, 2016	Sep. 26, 2016	Sep. 26, 2016	Sep. 23, 2016	Sep. 23, 2016
Total purchase price of acquisition		$ 1,489,157
FMS Note [Member]
Note term				3 years
EMRG Note [Member]
Note term			3 years
First Medical Solutions, LLC [Member]
Total purchase price of acquisition					$ 977,250
Cash paid in acquisition					250,000
Value of stock issued in acquisition					$ 27,250
Shares issued in acquisition					50,000
Notes issued in acquisition					$ 700,000
EMRgence LLC [Member]
Total purchase price of acquisition			$ 500,000
Cash paid in acquisition			300,000
Notes issued in acquisition			$ 200,000
Additional cash payments made for acquisition	$ 11,907

PROMISSORY NOTES (Details)

PROMISSORY NOTES (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Minimum annual principal payments for the year ended December 31,
2,017	$ 0
2,018	0
2,019	700,000
Total minimum annual principal payments	$ 700,000	$ 0

PROMISSORY NOTES (Details Narra

PROMISSORY NOTES (Details Narrative) - USD ($)	Oct. 31, 2016	Sep. 26, 2016	Sep. 23, 2016	Dec. 31, 2015	Dec. 31, 2016
Debt converted to common stock				$ 0	$ 200,000
Loss on the conversion of convertible promissory note				$ 0	$ (72,000)
FMS Note [Member]
Debt face amount			$ 700,000
Interest rate terms			interest rate of ten percent (10%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year
Interest rate			10.00%
Debt collateral			escrowed copy of the software source code
Conversion price			$ 3
Debt converted to common stock	$ 200,000
Shares issued in debt conversion	200,000
Loss on the conversion of convertible promissory note	$ (72,000)
Note term			3 years
EMRG Note [Member]
Debt face amount		$ 200,000
Interest rate terms		interest rate of six percent (6%) per annum for a period of two (2) years and fully amortizes during the third (3rd) year
Interest rate		6.00%
Debt collateral		pledge of forty percent (40%) of the membership interests acquired
Conversion price		$ 3
Note term		3 years

COMMITMENTS AND CONTINGENCIES30

COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2016USD ($)
Minimum annual lease payments for the year ending December 31,
2,017	$ 11,684
2,018	508
Total	$ 12,192

COMMITMENTS AND CONTINGENCIES31

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Rent expense	$ 138	$ 414
Monthly rent expense of new lease		$ 1,016
Lease expiration		1 year

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)	Dec. 29, 2016	Oct. 31, 2016	Sep. 23, 2016	Sep. 22, 2016	Aug. 23, 2016	Aug. 22, 2016	Jan. 06, 2016	Nov. 03, 2015	Dec. 31, 2015	Dec. 31, 2016
Shares subscribed					3,700,000
Value of stock subscription					$ 2,000,000
Issuance of Common Stock for cash	$ 50,000			$ 500,000	$ 355,000					$ 355,000
Issuance of Common Stock for cash, shares	92,500			925,001	656,751
Issuance of Common Stock for service						$ 1,620,000	$ 550		$ 2,500	550
Issuance of Common Stock for service, shares						3,000,000	550,000
Debt converted to common stock									0	200,000
Loss on the conversion of convertible promissory note									$ 0	$ (72,000)
FMS Note [Member]
Debt converted to common stock		$ 200,000
Shares issued in debt conversion		200,000
Loss on the conversion of convertible promissory note		$ (72,000)
2016 Equity Incentive Plan [Member] | Employee Stock Option [Member]
Option vesting terms										equal annual installments over a five-year period
Option term										10 years
First Medical Solutions, LLC [Member]
Value of stock issued in acquisition			$ 27,250
Shares issued in acquisition			50,000
Founder [Member]
Issuance of Common Stock for service								$ 2,500
Issuance of Common Stock for service, shares								2,500,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Aug. 22, 2016	Jan. 06, 2016	Nov. 03, 2015	Dec. 31, 2015	Dec. 31, 2016
Issuance of Common Stock for service	$ 1,620,000	$ 550		$ 2,500	$ 550
Issuance of Common Stock for service, shares]	3,000,000	550,000
Loans received from stockholder				1,659	(1,659)
Founder [Member]
Issuance of Common Stock for service			$ 2,500
Issuance of Common Stock for service, shares]			2,500,000
Stockholder [Member]
Loans received from stockholder				$ 1,659
CEO and CFO [Member]
Bonus paid					$ 200,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Effective income tax reconciliation
Tax expense (benefit) at the statutory rate	$ (1,336)	$ (703,624)
State income taxes (benefit), net of federal income tax benefit	(229)	(120,446)
Non-deductible expenses	941	637,419
Change in valuation allowance	624	186,651
Provision for income taxes	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Net operating loss carryforward	$ 141,780	$ 624
Intangible assets	45,495	0
Total gross deferred tax assets	187,275	624
Valuation allowance	$ (187,275)	$ (624)

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Dec. 31, 2016USD ($)
Statutory tax rate	34.00%
Loss carryforwards	$ 376,700
Lower Range [Member]
Expiration of loss carryforwards	Jan. 1, 2035

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 20, 2017	Mar. 15, 2017	Feb. 27, 2017	Jan. 16, 2017	Jan. 13, 2017	Dec. 29, 2016	Sep. 26, 2016	Sep. 22, 2016	Aug. 23, 2016	Dec. 31, 2016
Total purchase price of acquisition							$ 1,489,157
Issuance of Common Stock for cash						$ 50,000		$ 500,000	$ 355,000	$ 355,000
Issuance of Common Stock for cash, shares						92,500		925,001	656,751
Subsequent Event [Member]
Issuance of Common Stock for cash	$ 750,000				$ 300,000
Issuance of Common Stock for cash, shares	1,387,501				550,001
Subsequent Event [Member] | ETI Note [Member]
Note term				36 months
Interest rate				6.00%
Conversion price				$ 3
Subsequent Event [Member] | DMSI Note [Member]
Note term		36 months
Interest rate		6.00%
Conversion price		$ 3
Subsequent Event [Member] | Empower Technologies Acquisition [Member]
Total purchase price of acquisition				$ 500,000
Cash paid in acquisition				300,000
Notes issued in acquisition				$ 200,000
Post-closing adjustments for working capital			$ 4,607
Post-closing adjustments for deferred revenue			$ 50,000
Subsequent Event [Member] | Digital Medical Solutions Acquisition [Member]
Total purchase price of acquisition		$ 1,000,000
Cash paid in acquisition		750,000
Notes issued in acquisition		$ 250,000