PSI International (PSIT) 10-Q 13 Mar 18 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Mar. 12, 2018
Document And Entity Information
Entity Registrant Name	PSI International, Inc.
Entity Central Index Key	1,690,921
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		12,000,000
Trading Symbol	PSIT
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,017

Condensed Balance Sheets (Unaud

Condensed Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
CURRENT ASSETS
Cash and cash equivalents	$ 1,989,826	$ 1,739,545
Accounts receivable	8,082,335	10,917,496
Related party receivables	1,468,255	587,756
Prepaid expenses and other current assets	382,881	184,724
Total current assets	11,923,297	13,429,521
PROPERTY AND EQUIPMENT, NET	25,378	34,140
DEPOSITS AND OTHER NON-CURRENT ASSETS	1,956,564	852,478
TOTAL ASSETS	13,905,239	14,316,139
CURRENT LIABILITIES
Line of credit	1,878,775	1,233,663
Accounts payable	2,603,612	3,209,249
Income taxes payable	379,808
Accrued liabilities	1,337,531	1,754,442
Current portion of deferred rent	23,902	22,766
Total current liabilities	6,223,628	6,220,120
DEFERRED RENT, NET OF CURRENT PORTION	8,996	18,168
DEFERRED INCOME TAXES	1,252,977	305,775
RELATED PARTY PAYABLE	1,460,093	1,460,093
Total liabilities	8,945,694	8,004,156
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Common stock, no par value; authorized 10,000,000,000 shares issued and outstanding 12,000,000 shares
Additional paid-in capital	2,976,524	2,976,524
Retained earnings	1,983,021	3,335,459
Total stockholders' equity	4,959,545	6,311,983
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 13,905,239	$ 14,316,139

Condensed Balance Sheets (Unau3

Condensed Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Common stock, no par value
Common stock, shares authorized	10,000,000,000	10,000,000,000
Common stock, shares issued	12,000,000	12,000,000
Common stock, shares outstanding	12,000,000	12,000,000

Condensed Statements of Income

Condensed Statements of Income (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
CONTRACT REVENUE	$ 10,496,879	$ 13,779,208	$ 33,630,908	$ 40,398,157
COST OF REVENUE	8,924,166	11,461,463	29,521,890	34,325,313
GROSS PROFIT	1,572,713	2,317,745	4,109,018	6,072,844
OPERATING EXPENSES:
Selling, general and administrative expenses	1,767,779	1,742,990	4,549,948	4,856,737
Total operating expenses	1,767,779	1,742,990	4,549,948	4,856,737
OPERATING INCOME (LOSS)	(195,066)	574,755	(440,930)	1,216,107
OTHER INCOME (EXPENSE)
Interest expense, net	(22,842)	(22,112)	(87,620)	(46,616)
Other income, net	24,004	16,211	558,036	48,130
Total other income (expense), net	1,162	(5,901)	470,416	1,514
NET INCOME (LOSS) BEFORE INCOME TAXES	(193,904)	568,854	29,486	1,217,620
INCOME TAX EXPENSE	(1,509,331)	(130,704)	(1,381,924)	(60,881)
NET INCOME (LOSS)	$ (1,703,235)	$ 438,150	$ (1,352,438)	$ 1,156,739
Earnings per share available to common stockholders
Basic and diluted	$ (0.14)	$ 0.04	$ (0.11)	$ 0.10
Weighted average number of common shares outstanding
Basic and diluted	12,000,000	12,000,000	12,000,000	12,000,000

Condensed Statements of Stockho

Condensed Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2015		$ 2,976,524	$ 2,286,667	$ 5,263,191
Balance, shares at Dec. 31, 2015	12,000,000
Net income			1,048,792	1,048,792
Balance at Dec. 31, 2016		2,976,524	3,335,459	6,311,983
Balance, shares at Dec. 31, 2016	12,000,000
Net income			(1,352,438)	(1,352,438)
Balance at Sep. 30, 2017		$ 2,976,524	$ 1,983,021	$ 4,959,545
Balance, shares at Sep. 30, 2017	12,000,000

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (1,352,438)	$ 1,156,739
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	8,762	7,968
Deferred rent	(8,036)	(11,065)
Deferred income taxes	947,202
Changes in operating assets and liabilities:
Accounts and related party receivables	1,004,662	(1,714,668)
Prepaid expenses and other assets	(198,157)	(1,001,378)
Accounts payable	(605,637)	135,319
Income taxes payable	379,808
Accrued liabilities	(416,911)	(59,326)
Net cash used in operating activities	(240,745)	(1,486,411)
CASH FLOWS FROM INVESTING ACTIVITIES:
Increase in deposits and other non-current assets	(154,086)	(918,467)
Purchase of property and equipment		(19,990)
Net cash used in investing activities	(154,086)	(938,457)
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings on line of credits, net	645,112	447,918
Increase in related party payable		880,094
Payment of note payable		(30,789)
Net cash provided by financing activities	645,112	1,297,223
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	250,281	(1,127,645)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,739,545	1,552,970
CASH AND CASH EQUIVALENTS, END OF PERIOD	1,989,826	425,325
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for income taxes	390	24,299
Cash paid for interest	87,620	46,887
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Principal payments on notes payable paid by Parent		1,410,093
Reduction of related party receivables for acquired other non-current assets	$ 150,000

Organization, Description of Bu

Organization, Description of Business and Going Concern	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Organization, Description of Business and Going Concern	1. Organization, Description of Business AND GOING CONCERN PSI International, Inc. (the “Company”, “we” and “our”) was originally incorporated as Planning Systems International, Inc. in Massachusetts on February 3, 1977. In March 1984, we changed our name to PSI International, Inc. and in September 2004, we changed our state of domicile to Virginia. The Company is engaged in the provision of information technology and program management services (“IT and program management services”) to federal, state and local government agencies and commercial organizations. The information technology services include software development, database management, documents and record management, modernization planning, network integration and support, and data center and user support. The Company’s target markets include agencies and companies in niche areas, such as health research, pharmaceutical, regulatory oversight and social services. We provide IT and communications technology solutions to deliver cost-effective solutions and services across four niche service areas: (1) Information Technology; (2) Health Science; (3) Human Services, and; (4) Renewable Energy Management. We leverage technology and innovation in such fields to allow customers in any industry to improve business performance, improve customer service, detect fraud, and reduce resource consumption by using their data to create new insights and to automate business processes. Our goal is to become a significant provider of such services to major corporations in the private sector and continue to grow our public sector client base by keeping our current clientele and developing new public sector clientele across existing and new product categories. We have sought to diversify and expand our offerings into progressive and innovative technology, specifically sustainable energy solutions. Through our contracts with the state and local governmental agencies and various partnerships with energy developers and energy capitals, we have committed ourselves to obtaining the expertise, capital, and resources required in order to advance our presence in the industry. The Company entered the lucrative renewable energy market by acquiring and operating clean power generation assets in Carroll County, Maryland in the third quarter of 2017. Over time, we intend to acquire other clean power generation assets, including wind, natural gas, geothermal and hydro-electricity, as well as hybrid energy solutions that enable us to provide contracted power on a 24/7 basis. The Company generated an operating loss of $(440,930) for the nine months ended September 30, 2017. As of September 30, 2017, cash and cash equivalents totaled $1,989,826. We anticipate that our current cash, cash equivalents, and cash to be generated from operations will be sufficient to meet our projected operating plans through at least March 31, 2019. The Company is in the process of an initial public offering to raise up to $30,000,000, to fund its general working capital and growth initiatives (“Proposed Public Offering”). If the Company is not able to raise enough capital from the initial public offering or if alternative financing is not available, the Company will delay, postpone or terminate some or all of its research and development and curtail certain selling, general and administrative operations. The inability to raise additional financing may have a material adverse effect on the future performance of the Company.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation Use of Estimates Significant estimates embedded in the financial statements for the periods presented include revenue recognition on fixed-price contracts, income taxes and the useful lives of property, plant and equipment. Segment Reporting Operating Cycle Cash and Cash Equivalents Accounts Receivable Accounts receivable are considered past due if the invoice has been outstanding more than 30 days. The Company does not charge interest on past due receivables. Financial Credit Risk Property and Equipment Deferred Offering Costs Valuation of Long-lived Assets Impairment or Disposal of Long-Lived Assets Deferred Rent Liability Revenue Recognition Revenue on cost-plus-fee contracts is recognized to the extent of costs incurred plus a proportionate amount of the fee earned. The Company considers fixed fees under cost-plus-fee contracts to be earned in proportion to the allowable costs incurred in performance of the contract. The Company considers performance-based fees, including award fees, under any contract type to be earned when it can demonstrate satisfaction of performance goals, based upon historical experience, or when the Company receives contractual notification from the customer that the fee has been earned. Revenue on time-and-materials contracts is recognized based on the hours incurred at the negotiated contract billing rates, plus the cost of any allowable material costs and out-of-pocket expenses. Revenue on fixed-price contracts is primarily recognized using the proportional performance method of contract accounting. Unless it is determined as part of the Company’s regular contract performance review that overall progress on a contract is not consistent with costs expended to date, the Company determines the percentage completed based on the percentage of costs incurred to date in relation to total estimated costs expected upon completion of the contract. Revenue on other fixed-price service contracts is generally recognized on a straight-line basis over the contractual service period, unless the revenue is earned, or obligations fulfilled, in a different manner. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined and are recorded as forward loss liabilities in the financial statements. Changes in job performance, job conditions and estimated profitability may result in revisions to costs and revenue and are recognized in the period in which the revisions are determined. Multiple agencies of state governments directly or indirectly provided the majority of the Company’s contract revenue. For the three and nine month periods ended September 30, 2017, one customer provided revenue in excess of 10% of total revenue during the periods. For the three and nine month periods ended September 30, 2016, two customers each provided revenue in excess of 10% of total revenue. These customers accounted for approximately 79% and 73%, respectively, of the Company’s total revenue for the three month periods ended September 30, 2017 and 2016. For the nine month periods ended September 30, 2017 and 2016, these customers contributed to approximately 72% and 75%, respectively, of the Company’s total revenue and represented approximately 34% and 77%, respectively, of the Company’s accounts receivable as of September 30, 2017 and 2016. Cost of Revenue Income Taxes Income Taxes In accordance with ASC 740, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC 740 also provides guidance on derecognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures. Judgment is required in assessing the future tax consequences of events that have been recognized in the financial statements or tax returns. Fair Value of Financial Instruments Fair Value Measurements ● Level 1 ● Level 2 ● Level 3 The carrying value of the Company’s cash equivalents, accounts receivable, line of credit, accounts payable and other short-term liabilities are believed to approximate fair value as of September 30, 2017 and December 31, 2016, because of the relatively short duration of these instruments. The Company considers the inputs related to these estimates to be Level 2 fair value measurements. Reclassifications Earnings Per Share New Accounting Pronouncements Adopted — Pushdown Accounting In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes New Accounting Pronouncements Not Yet Adopted — In February 2016, the FASB issued ASU 2016-02, Leases Leases In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Principal Versus Agent Considerations (Reporting Revenue Gross Versus Net) Identifying Performance Obligations and Licensing Narrow-Scope Improvements and Practical Expedients In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows: Restricted Cash In January 2017, the FASB issued ASU 2017-01, Clarifying the Definition of a Business, .

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Segment Information	3. SEGMENT INFORMATION Prior to the third quarter of 2017, the Company had a single reportable business segment, for the provision of IT consulting government contracting services to federal, state and local government agencies and commercial organizations. In August 2017, the Company acquired Power Purchase Agreements (“PPA”) and other related assets from an entity under common control of our Parent. In addition, the Company completed construction of a solar farm project in August 2017. Management determines the Company’s reportable segments based on the internal reporting used by our Chief Operating Decision Makers to evaluate performance and to assess where to allocate resources. The Company evaluates segment performance based on the segment operating profit before corporate expenses. Summarized below are the operating results for each reportable segment: IT Consulting Government Contracting Service Renewable Energy Three Months Ended Three Months Ended September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Contract Revenue $ 10,496,879 $ 13,779,208 $ - $ - Cost of Revenue $ 8,841,339 $ 11,461,463 $ 82,827 $ - Operating Expenses $ 1,762,257 $ 1,742,990 $ 5,522 $ - Operating Income (Loss) $ (106,717 ) $ 574,755 $ (88,349 ) $ - Other Income (Expense), net $ 1,162 $ (5,901 ) $ - $ - Net Income (Loss) $ (1,614,886 ) $ 438,150 $ (88,349 ) $ - IT Consulting Government Contracting Service Renewable Energy Nine Months Ended Nine Months Ended September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Contract Revenue $ 33,630,908 $ 40,398,157 $ - $ - Cost of Revenue $ 29,439,063 $ 34,325,313 $ 82,827 $ - Operating Expenses $ 4,544,426 $ 4,856,737 $ 5,522 $ - Operating Income (Loss) $ (352,581 ) $ 1,216,107 $ (88,349 ) $ - Other Income (Expense), net $ 470,416 $ 1,514 $ - $ - Net Income (Loss) $ (1,264,089 ) $ 1,156,739 $ (88,349 ) $ - IT Consulting Government Contracting Service Renewable Energy September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Total Assets $ 10,215,580 $ 11,828,389 $ 3,689,659 $ 2,487,750 For the three month periods ended September 30, 2017 and 2016, depreciation and amortization was $3,341 and $0 for IT consulting government contracting service and renewable energy, respectively. For the nine months ended September 30, 2017, depreciation and amortization expense was $8,762 and $0 for IT consulting government contracting service and renewable energy, respectively.

Acquisition Under Common Contro

Acquisition Under Common Control	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Acquisition Under Common Control	4. acquisiTion under common control In August 2017, the Company acquired PPA and other related assets from an entity under common control of our Parent with a total historical cost of approximately $1,100,000. Based on management’s assessment, the Company has account for this transaction as a business combination under common control with no adjustment to the historical carrying amounts of the assets acquired in accordance with ASC 805, Business Combinations

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	5. PROPERTY AND EQUIPMENT Property and equipment and related accumulated depreciation and amortization as of September 30, 2017 and December 31, 2016 are as follows: Useful Lives (Years) September 30, 2017 December 31, 2016 Furniture and fixtures 5 $ 80,497 $ 80,497 Equipment 5 171,565 171,565 Leasehold improvements 5 288,280 288,280 Total - at cost 540,342 540,342 Less accumulated depreciation and amortization (514,964 ) (506,202 ) Property and equipment - net $ 25,378 $ 34,140 Depreciation and amortization expense on property and equipment totaled $3,341 and $2,561 for the three month periods ended September 30, 2017 and 2016, respectively, and $8,762 and $7,968 for the nine month periods ended September 30, 2017 and 2016, respectively.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	6. income taxes The Company was treated as an S corporation under Subchapter S of the Internal Revenue Code (“IRC”) for federal, Virginia, New York, and New Jersey state income tax purposes until August 2017. Under a qualified S corporation election, all applicable income and losses of the Company are passed through to the stockholders and no related income taxes are recorded by the Company. Income taxes are recorded for states that do not permit an S corporation election. In August 2017, the Company no longer qualified for Subchapter S treatment and changed its tax status to a C corporation. As a result, the Company recognized income tax expense for changing from the cash basis to accrual basis of accounting for income tax purposes as of the effective date of the tax status change. Deferred tax assets and liabilities for certain temporary differences were also recognized as of the date of the change. Further, the financial statements for the period in which the change becomes effective will include the effects of the event in current income tax expense. Prospectively, pretax income will be subject to federal, state and local income taxes from the date of the tax status change. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There are no unrecognized tax benefits, interest or penalties recognized in the financial statements. Income tax payable of $379,808 at September 30, 2017 primarily represents the amount due with the Company’s 2017 tax return for federal income taxes relating to the change in tax status from subchapter S Corporation to C Corporation which required converting from the cash to accrual method for tax purposes. The balance of cash to accrual taxable income is deferred and payable over three subsequent tax filing periods. Income tax receivable of $91,964 at December 31, 2016 relating to prior year state taxes paid is included in prepaid and other current assets in the balance sheet. As of September 30, 2017 and December 31, 2016, a summary of the tax effect of the significant components of deferred income taxes is as follows: September 30, 2017 December 31, 2016 Deferred tax assets: Accounts payable and accrued liabilities $ 120,516 $ 230,625 Property and equipment 67,396 9,051 Deferred rent 12,774 13,754 200,685 253,430 Deferred tax liabilities: Accounts receivable - (555,380 ) Cash to accrual taxable income (1,453,662 ) - Prepaid expenses - (3,825 ) (1,453,662 ) (559,205 ) Net deferred tax liability $ (1,252,977 ) $ (305,775 ) For the three and nine month periods ended September 30, 2017 and 2016, the Company’s income tax expense consists of following: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, 2017 2016 2017 2016 Current $ 403,599 $ (33,208) $ 434,722 $ 37,607 Deferred 1,105,732 163,912 947,202 23,274 Total $ 1,509,331 $ 130,704 $ 1,381,924 $ 60,881 The provision for income taxes varied from the statutory income tax rate for the reporting periods because the Company only recorded income taxes prior to August 1, 2017 on cash-basis taxable income allocated to states that did not recognize the Company’s subchapter S Corporation tax status. After August 1, 2017, upon change in tax status to a C Corporation, the Company recorded income taxes on accrual basis taxable income for all federal, state and local jurisdictions. The change in tax status required converting from the cash to accrual basis for tax purposes and resulted in the recognition of a significant tax charge for previously untaxed income, which distorts the effective tax rate for the three and nine month periods ended September 30, 2017. A numerical rate reconciliation would not be meaningful. The Company remains subject to examination by tax authorities for tax years after 2013. On December 22, 2017, the Tax Cuts and Jobs Act of 2017 was signed into law. The law includes significant changes to the U.S. corporate income tax system which will or may impact us beginning January 1, 2018, including a reduction of the federal corporate income tax rate from 35% to 21%, and potential limitations on the deductibility of interest expense and executive compensation. We are in the process of analyzing the final legislation and determining an estimate of the financial impact. ASC 740 requires deferred tax assets and liabilities to be measured at the enacted tax rate expected to apply when temporary differences are to be realized or settled. We will re-measure our deferred income taxes using the new corporate tax rate during the fourth quarter of 2018 when the new tax law was enacted.

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Stockholders' Equity	7. STOCKHOLDERS’ EQUITY On August 1, 2016, the Company amended its Articles of Incorporation to increase the authorized shares of common stock to 10,000,000,000 shares from 12,000,000. In August 2017, the Company’s Parent sold 7,081,352 shares of PSI International, Inc. common stock directly to investors and distributed 500 shares to Company employees. Following these transactions, the Parent holds 4,558,148 shares of the Company common stock, and the remaining 360,500 shares are owned by other Company employees. In September 2017, the Company filed a Form 1-A Offering Circular with the SEC for an initial public offering (“IPO”) of its common stock. The Company intends to offer 2 million shares of its common stock at $15.00 per share to potential investors.

Bank Borrowings

Bank Borrowings	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Bank Borrowings	8. bank borrowings In 2015, the Company entered into a revolving credit agreement (the “Credit Agreement”) with a financial institution (the “Bank”) under which the Company could borrow up to a maximum of $4,000,000 in revolving credit and a $4,000,000 term loan. The loan had an interest rate of 4.25% and monthly principal and interest payments of $74,220. The outstanding principal under the term loan of $1,440,882 was paid off in January 2016 directly by the Parent, and the Company recorded the corresponding amount as a long-term related party payable. The Company amended the Credit Agreement in June 2016 to allow for a maximum revolving credit amount of $6,000,000 for working capital or other general business purposes, with interest at a base rate of 3% plus the one-month LIBOR. The amended Credit Agreement expired on September 20, 2017. The Company is currently renegotiating a new revolving credit facility with the Bank with similar terms and conditions, and the Bank has allowed the Company to continue using the expired credit facility during the renegotiation process under substantially all of the terms of the expired amended Credit Agreement. Borrowings under the Credit Agreement are secured by substantially all assets of the Company. The terms of the Credit Agreement require that the Company be in compliance with certain financial covenants. The Company was in compliance with such covenants prior to expiration of the Credit Agreement. The total outstanding revolving credit borrowings cannot exceed certain percentages of eligible accounts receivable of the Company. The borrowings outstanding as of September 30, 2017 and December 31, 2016 were $1,878,775 and $1,233,663, respectively, with an interest rate of 4.24% at September 30, 2017 and 3.61% at December 31, 2016. The amount available under the revolving credit facility as of September 30, 2017 and December 31, 2016 was $4,121,225 and $4,766,337, respectively, under the terms of the original agreement prior to its expiration.

Profit Sharing Plan

Profit Sharing Plan	9 Months Ended
	Sep. 30, 2017
Profit Sharing Plan
Profit Sharing Plan	9. Profit Sharing Plan The Company maintains a profit sharing plan (the “Plan”) in according with Section 401(k) of the IRC. All employees who have attained the age of 21, excluding any participants designated as Alternative Benefit/No Benefit Employees as defined in the plan document, are eligible to participate in the Plan. Participating employees are entitled to make voluntary contributions. The employer’s contributions to the Plan are discretionary. Such discretionary contributions vest gradually over 5 years and become fully vested at the fifth year of the participating employee’s employment with the Company. The Company did not make any discretionary contributions to the Plan for the three and nine month periods ended September 30, 2017 and 2016.

Stock Option Plans

Stock Option Plans	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Option Plans	10. stock option PLANs The Company has a qualified incentive stock option plan (the “Stock Option Plan”) which allows the Company to grant options to purchase up to a maximum of 500,000 shares of common stock to participants of the Stock Option Plan. The option price for each stock option award may not be less than the fair market value per share of common stock on the date of grant. Stock options granted under the Stock Option Plan vest ratably over a five- or seven-year period as defined in the Stock Option Plan. Stock options expire ten years after the grant date or when certain other events occur, as defined in the option agreement. In the event of termination of the optionee’s relationship with the Company, stock options not yet exercised terminate at the earlier of three months from termination or the end of the vesting period. The Company accounts for stock options under ASC 718, Stock Compensation On August 2, 2017, our Board of Directors unanimously approved our 2017 Equity Incentive Plan (the “2017 Plan”), subject to shareholder approval. The 2017 Plan authorizes us to issue up to 500,000 shares of our common stock. The 2017 Plan allows us to grant tax-qualified incentive stock options, non-qualified stock options and restrictive stock awards to employees, directors and consultants of our Company. No awards have been granted under the 2017 Plan. No stock options were outstanding under the Stock Option Plan as of September 30, 2017 and December 31, 2016, and there was no stock option activity or expense during any of the periods presented.

Lease Commitments and Contingen

Lease Commitments and Contingent Liability	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Lease Commitments and Contingent Liability	11. lease commitments and CONTINGENT LIABILITY The Company leases its office space under non-cancelable agreements, which expire through 2022. These leases contain rent escalation clauses for an increase in the base rent and provisions for the payment of related property taxes, maintenance and certain other operating costs. The Company also has a sub-lease agreement, which expires in July 2018. On September 7, 2017, the Company entered into a termination of its office space lease effective December 31, 2017. Rent expense for the three month period ended September 30, 2017 and 2016 was $135,472 and $112,513, respectively, and for the nine month period ended September 30, 2017 and 2016 was $302,584 and $268,337, respectively. Sublease income for the three month period ended September 30, 2017 and 2016 was $16,949 and $16,457, respectively, and for the nine month period ended September 30, 2017 and 2016 was $50,192 and $48,734, respectively, and is recorded in other income in the condensed statements of income. The Company has cost-reimbursable type contracts with the U.S. Government. Consequently, the Company is reimbursed based upon its direct expenses attributable to the contract plus a percentage for indirect costs based upon overhead and general and administrative expenses. The overhead and general administrative rates are estimates. Accordingly, if the actual rates as determined by the cognizant audit agency are below the Company’s estimates, a refund for the difference would be due to the U.S Government. Management does not anticipate any significant liability associated with indirect rate differences.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	12. Related party transactions The Company provided management consulting services for an entity owned by its Parent during the three and nine month periods ended September 30, 2017 under an agreement dated July 29, 2016 which allows for a five percent markup on actual expenses. There were no consulting services provided to the related entity for the three month periods ended September 30, 2017 and 2016, respectively, and revenue from such consulting services of $603,435 and $0 was recognized for the nine month periods ended September 30, 2017 and 2016, respectively, which is included in related party receivables in the balances sheets. Also, during the nine month period ended September 30, 2017, the Company made deposits of $724,610 related to the construction of solar farms for this entity, which is included in related party receivables in the balance sheet at September 30, 2017. In August 2017, the Company entered into an agreement to acquire a PPA and assets under construction for two solar energy from this related party. The Parent paid the remaining balance of the Company’s term loan in January 2016, which is recorded as related party payable to the Parent in the balance sheets as of September 30, 2016 and December 31, 2016. The Company’s balances with related parties as of September 30, 2017 and December 31, 2016 are as follows: September 30, 2017 December 31, 2016 Accounts receivable $ 1,468,255 $ 587,756 Payables to a shareholder $ 1,460,093 $ 1,460,093

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	13. SUBSEQUENT EVENTS In preparing its financial statements, the Company evaluated subsequent events through March 12, 2018, which is the date that the financial statements were issued. The Company is currently renegotiating a renewal of its Credit Agreement with the lender with similar terms and conditions as the expired agreement. The lender has agreed allow the Company to continue using the revolving credit facility in accordance with the terms and conditions in the expired Credit Agreement during the renegotiation. In September 2017, the Company entered into a new lease for its corporate headquarters. The initial base monthly rent under the new lease agreement commenced on October 1, 2017 but is abated fully or partially for the first fourteen months of the lease term and escalates annually. The new lease expires in January 2025. Future minimum lease payments for the new lease are $0 in 2017, $72,803 in 2018, $184,034 in 2019, $189,555 in 2020, $195,242 in 2021 and $639,754 thereafter. As discussed in Note 11 to these financial statements, prior to its original lease end date of July 31, 2018, the Company negotiated a termination as of December 31, 2017 of the lease agreement for its prior corporate headquarters. In November 2017, the Company formed wholly-owned subsidiaries, PSI Solar 1, LLC and PSI Solar 2, LLC. Simultaneously, the Company transferred its PPA and other related assets with a total historical cost of approximately $7.8 million to these subsidiaries for the purposes of operating solar farms in Carroll County, Maryland. In December 2017, PSI Solar 1, LLC entered into a purchase agreement with Advantage Capital Solar Partners 1, LLC (“Advantage Capital”) at a valuation of approximately $11 million. Advantage Capital invested approximately $3.5 million in 3 tranches. Two tranches, comprising 75% of the total investment, were executed in December 2017 and the remaining 25% of the investment is expected to be executed in the first quarter of 2018. The remaining amount was financed with bank debt. As result of the transaction, AC PSI Solar LLC 2017, a special purpose entity set up as a vehicle to own PSI Solar 1, LLC, became the sole member of PSI Solar 1 LLC and the Company became the Managing Member of AC PSI Solar LLC 2017. This transaction was structured as a 60 month flip, in which Advantage Capital owns 99% and the Company owns 1% of AC PSI Solar LLC 2017 for the first 60 months. After the 60 month period, the Company has the option, subject to the investment return metrics in the agreements, to flip the ownership, where the Company would own 99% of AC PSI Solar LLC 2017 for the consideration of 8% of Advantage Capital’s approximately $3.5 million investment.

Summary of Significant Accoun20

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation
Use of Estimates	Use of Estimates Significant estimates embedded in the financial statements for the periods presented include revenue recognition on fixed-price contracts, income taxes and the useful lives of property, plant and equipment.
Segment Reporting	Segment Reporting
Operating Cycle	Operating Cycle
Cash and Cash Equivalents	Cash and Cash Equivalents
Accounts Receivable	Accounts Receivable Accounts receivable are considered past due if the invoice has been outstanding more than 30 days. The Company does not charge interest on past due receivables.
Financial Credit Risk	Financial Credit Risk
Property and Equipment	Property and Equipment
Deferred Offering Costs	Deferred Offering Costs
Valuation of Long-lived Assets	Valuation of Long-lived Assets Impairment or Disposal of Long-Lived Assets
Deferred Rent Liability	Deferred Rent Liability
Revenue Recognition	Revenue Recognition Revenue on cost-plus-fee contracts is recognized to the extent of costs incurred plus a proportionate amount of the fee earned. The Company considers fixed fees under cost-plus-fee contracts to be earned in proportion to the allowable costs incurred in performance of the contract. The Company considers performance-based fees, including award fees, under any contract type to be earned when it can demonstrate satisfaction of performance goals, based upon historical experience, or when the Company receives contractual notification from the customer that the fee has been earned. Revenue on time-and-materials contracts is recognized based on the hours incurred at the negotiated contract billing rates, plus the cost of any allowable material costs and out-of-pocket expenses. Revenue on fixed-price contracts is primarily recognized using the proportional performance method of contract accounting. Unless it is determined as part of the Company’s regular contract performance review that overall progress on a contract is not consistent with costs expended to date, the Company determines the percentage completed based on the percentage of costs incurred to date in relation to total estimated costs expected upon completion of the contract. Revenue on other fixed-price service contracts is generally recognized on a straight-line basis over the contractual service period, unless the revenue is earned, or obligations fulfilled, in a different manner. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined and are recorded as forward loss liabilities in the financial statements. Changes in job performance, job conditions and estimated profitability may result in revisions to costs and revenue and are recognized in the period in which the revisions are determined. Multiple agencies of state governments directly or indirectly provided the majority of the Company’s contract revenue. For the three and nine month periods ended September 30, 2017, one customer provided revenue in excess of 10% of total revenue during the periods. For the three and nine month periods ended September 30, 2016, two customers each provided revenue in excess of 10% of total revenue. These customers accounted for approximately 79% and 73%, respectively, of the Company’s total revenue for the three month periods ended September 30, 2017 and 2016. For the nine month periods ended September 30, 2017 and 2016, these customers contributed to approximately 72% and 75%, respectively, of the Company’s total revenue and represented approximately 34% and 77%, respectively, of the Company’s accounts receivable as of September 30, 2017 and 2016.
Cost of Revenue	Cost of Revenue
Income Taxes	Income Taxes Income Taxes In accordance with ASC 740, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC 740 also provides guidance on derecognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures. Judgment is required in assessing the future tax consequences of events that have been recognized in the financial statements or tax returns.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair Value Measurements ● Level 1 ● Level 2 ● Level 3 The carrying value of the Company’s cash equivalents, accounts receivable, line of credit, accounts payable and other short-term liabilities are believed to approximate fair value as of September 30, 2017 and December 31, 2016, because of the relatively short duration of these instruments. The Company considers the inputs related to these estimates to be Level 2 fair value measurements.
Reclassifications	Reclassifications
Earnings Per Share	Earnings Per Share
New Accounting Pronouncements Adopted	New Accounting Pronouncements Adopted — Pushdown Accounting In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes
New Accounting Pronouncements Not Yet Adopted	New Accounting Pronouncements Not Yet Adopted — In February 2016, the FASB issued ASU 2016-02, Leases Leases In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Principal Versus Agent Considerations (Reporting Revenue Gross Versus Net) Identifying Performance Obligations and Licensing Narrow-Scope Improvements and Practical Expedients In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows: Restricted Cash In January 2017, the FASB issued ASU 2017-01, Clarifying the Definition of a Business, .

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Schedule of Reportable Segments	Summarized below are the operating results for each reportable segment: IT Consulting Government Contracting Service Renewable Energy Three Months Ended Three Months Ended September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Contract Revenue $ 10,496,879 $ 13,779,208 $ - $ - Cost of Revenue $ 8,841,339 $ 11,461,463 $ 82,827 $ - Operating Expenses $ 1,762,257 $ 1,742,990 $ 5,522 $ - Operating Income (Loss) $ (106,717 ) $ 574,755 $ (88,349 ) $ - Other Income (Expense), net $ 1,162 $ (5,901 ) $ - $ - Net Income (Loss) $ (1,614,886 ) $ 438,150 $ (88,349 ) $ - IT Consulting Government Contracting Service Renewable Energy Nine Months Ended Nine Months Ended September 30, 2017 September 30, 2016 September 30, 2017 September 30, 2016 Contract Revenue $ 33,630,908 $ 40,398,157 $ - $ - Cost of Revenue $ 29,439,063 $ 34,325,313 $ 82,827 $ - Operating Expenses $ 4,544,426 $ 4,856,737 $ 5,522 $ - Operating Income (Loss) $ (352,581 ) $ 1,216,107 $ (88,349 ) $ - Other Income (Expense), net $ 470,416 $ 1,514 $ - $ - Net Income (Loss) $ (1,264,089 ) $ 1,156,739 $ (88,349 ) $ - IT Consulting Government Contracting Service Renewable Energy September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Total Assets $ 10,215,580 $ 11,828,389 $ 3,689,659 $ 2,487,750

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment and related accumulated depreciation and amortization as of September 30, 2017 and December 31, 2016 are as follows: Useful Lives (Years) September 30, 2017 December 31, 2016 Furniture and fixtures 5 $ 80,497 $ 80,497 Equipment 5 171,565 171,565 Leasehold improvements 5 288,280 288,280 Total - at cost 540,342 540,342 Less accumulated depreciation and amortization (514,964 ) (506,202 ) Property and equipment - net $ 25,378 $ 34,140

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Deferred Income Taxes	As of September 30, 2017 and December 31, 2016, a summary of the tax effect of the significant components of deferred income taxes is as follows: September 30, 2017 December 31, 2016 Deferred tax assets: Accounts payable and accrued liabilities $ 120,516 $ 230,625 Property and equipment 67,396 9,051 Deferred rent 12,774 13,754 200,685 253,430 Deferred tax liabilities: Accounts receivable - (555,380 ) Cash to accrual taxable income (1,453,662 ) - Prepaid expenses - (3,825 ) (1,453,662 ) (559,205 ) Net deferred tax liability $ (1,252,977 ) $ (305,775 )
Schedule of Current and Deferred Tax Provision	For the three and nine month periods ended September 30, 2017 and 2016, the Company’s income tax expense consists of following: Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, 2017 2016 2017 2016 Current $ 403,599 $ (33,208) $ 434,722 $ 37,607 Deferred 1,105,732 163,912 947,202 23,274 Total $ 1,509,331 $ 130,704 $ 1,381,924 $ 60,881

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The Company’s balances with related parties as of September 30, 2017 and December 31, 2016 are as follows: September 30, 2017 December 31, 2016 Accounts receivable $ 1,468,255 $ 587,756 Payables to a shareholder $ 1,460,093 $ 1,460,093

Organization, Description of 25

Organization, Description of Business and Going Concern (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Operating loss	$ (195,066)	$ 574,755	$ (440,930)	$ 1,216,107
Cash and cash equivalents	$ 1,989,826	$ 425,325	1,989,826	$ 425,325	$ 1,739,545	$ 1,552,970
Maximum [Member]
Proceeds of initial public offering			$ 30,000,000

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Details Narrative)	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016	Sep. 30, 2017USD ($)Integer	Sep. 30, 2016
Number of operating segments | Integer			2
Deferred offering costs | $	$ 222,300		$ 222,300
Revenue [Member]
Concentration risk, percentage	79.00%	73.00%	72.00%	75.00%
Accounts Receivable [Member]
Concentration risk, percentage			34.00%	77.00%
One Customers [Member] | Revenue [Member]
Concentration risk, percentage	10.00%		10.00%
Two Customers [Member] | Revenue [Member]
Concentration risk, percentage		10.00%		10.00%

Segment Information - (Details

Segment Information - (Details Narrative)	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)Integer	Sep. 30, 2016USD ($)
Number of segment | Integer			1
Depreciation and amortization	$ 3,341	$ 2,561	$ 8,762	$ 7,968
IT Consulting Government Contracting Service [Member]
Depreciation and amortization	3,341	0	8,762	0
Renewable Energy [Member]
Depreciation and amortization	$ 3,341	$ 0	$ 8,762	$ 0

Segment Information - Schedule

Segment Information - Schedule of Reportable Segments (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Contract Revenue	$ 10,496,879	$ 13,779,208	$ 33,630,908	$ 40,398,157
Cost of Revenue	8,924,166	11,461,463	29,521,890	34,325,313
Operating Expenses	1,767,779	1,742,990	4,549,948	4,856,737
Operating Income (Loss)	(195,066)	574,755	(440,930)	1,216,107
Other Income (Expense), net	1,162	(5,901)	470,416	1,514
Net Income (Loss)	(1,703,235)	438,150	(1,352,438)	1,156,739	$ 1,048,792
Total Assets	13,905,239		13,905,239		14,316,139
IT Consulting Government Contracting Service [Member]
Contract Revenue	10,496,879	13,779,208	33,630,908	40,398,157
Cost of Revenue	8,841,339	11,461,463	29,439,063	34,325,313
Operating Expenses	1,762,257	1,742,990	4,544,426	4,856,737
Operating Income (Loss)	(106,717)	574,755	(352,581)	1,216,107
Other Income (Expense), net	1,162	(5,901)	470,416	1,514
Net Income (Loss)	(1,614,886)	438,150	(1,264,089)	1,156,739
Total Assets	10,215,580		10,215,580		11,828,389
Renewable Energy [Member]
Contract Revenue
Cost of Revenue	82,827		82,827
Operating Expenses	5,522		5,522
Operating Income (Loss)	(88,349)		(88,349)
Other Income (Expense), net
Net Income (Loss)	(88,349)		(88,349)
Total Assets	$ 3,689,659		$ 3,689,659		$ 2,487,750

Acquisition Under Common Cont29

Acquisition Under Common Control (Details Narrative)	Sep. 30, 2017USD ($)
Power Purchase Agreements [Member]
Acquired other related assets	$ 1,100,000

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 3,341	$ 2,561	$ 8,762	$ 7,968

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment, Net (Details) - USD ($)	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Total - at cost	$ 540,342	$ 540,342
Less accumulated depreciation and amortization	(514,964)	(506,202)
Property and equipment - net	$ 25,378	34,140
Furniture and Fixtures [Member]
Useful Lives (Years)	P5Y
Total - at cost	$ 80,497	80,497
Equipment [Member]
Useful Lives (Years)	P5Y
Total - at cost	$ 171,565	171,565
Leasehold Improvements [Member]
Useful Lives (Years)	P5Y
Total - at cost	$ 288,280	$ 288,280

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Income tax payable	$ 379,808
Income tax receivable		$ 91,964
Tax Cuts and Jobs Act of 2017 [Member] | December 22, 2017 [Member]
Statutory corporate income tax rate description	On December 22, 2017, the Tax Cuts and Jobs Act of 2017 was signed into law. The law includes significant changes to the U.S. corporate income tax system which will or may impact us beginning January 1, 2018, including a reduction of the federal corporate income tax rate from 35% to 21%, and potential limitations on the deductibility of interest expense and executive compensation.
US corporate tax percentage	35.00%
Reduction of federal corporated tax rate	21.00%

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Deferred Income Taxes (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Deferred tax assets, accounts payable and accrued liabilities	$ 120,516	$ 230,625
Deferred tax assets, property and equipment	67,396	9,051
Deferred tax assets, deferred rent	12,774	13,754
Deferred tax assets, net	200,685	253,430
Deferred tax liabilities, accounts receivable		(555,380)
Deferred tax liabilities, cash to accrual taxable income	(1,453,662)
Deferred tax liabilities, prepaid expenses		(3,825)
Deferred tax liabilities, net	(1,453,662)	(559,205)
Net deferred tax liability	$ (1,252,977)	$ (305,775)

Income Taxes - Schedule of Curr

Income Taxes - Schedule of Current and Deferred Tax Provision (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Current	$ 403,599	$ (33,208)	$ 434,722	$ 37,607
Deferred	1,105,732	163,912	947,202	23,274
Total	$ 1,509,331	$ 130,704	$ 1,381,924	$ 60,881

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - $ / shares	1 Months Ended
	Aug. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Common stock, shares authorized		10,000,000,000	10,000,000,000
Excess, shares authorized		9,988,000,000
Initial Public Offering [Member]
Number of intends to offer share		2,000,000
Sale of stock, price per share		$ 15
Common Stock [Member]
Transaction of shares to be holds	4,558,148
Investor [Member]
Sale of stock, number of shares issued in transaction	7,081,352
Employee [Member]
Sale of stock, number of shares issued in transaction	500
Remaining shares owned	360,500
Previously Authorized [Member]
Common stock, shares authorized		12,000,000

Bank Borrowings (Details Narrat

Bank Borrowings (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Revolving credit facility	$ 1,878,775	$ 1,233,663
Credit Agreement [Member]
Line of credit maximum borrowing	$ 6,000,000
Line of credit interest rate, description	interest at a base rate of 3% plus the one-month LIBOR.
Debt instrument expired date	Sep. 20, 2017
Credit Agreement [Member] | Bank [Member]
Interest rate	4.25%
Line of credit, principal and interest payments	$ 74,220
Line of credit outstanding principal	$ 1,440,882
Credit Agreement [Member] | Bank [Member] | Revolving Credit Facility [Member]
Line of credit maximum borrowing			$ 4,000,000
Credit Agreement [Member] | Bank [Member] | Term Loan [Member]
Line of credit maximum borrowing			$ 4,000,000
Original Agreement [Member]
Interest rate	4.24%	3.61%
Line of credit maximum borrowing outstanding	$ 1,878,775	$ 1,233,663
Revolving credit facility	$ 4,121,225	$ 4,766,337

Stock Option Plans (Details Nar

Stock Option Plans (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Stock option activity
Stock Option Plan [Member]
Stock option grant to purchase shares of common stock	500,000
Stock options granted vest, description	Stock options granted under the Stock Option Plan vest ratably over a five- or seven-year period as defined in the Stock Option Plan.
Stock option expire period	10 years
Stock option risk-free rate, description	The risk-free rate is based on the rate for a five-year treasury note
2017 Equity Incentive Plan [Member] | Maximum [Member]
Share-based compensation arrangement by share-based payment award, number of shares available for grant	500,000

Lease Commitments and Conting38

Lease Commitments and Contingent Liability (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Rent expense	$ 135,472	$ 112,513	$ 302,584	$ 268,337
Sublease income	$ 16,949	$ 16,457	$ 50,192	$ 48,734
Non-Cancelable Agreements [Member]
Leases, description			expire through 2022
Sub-Lease Agreement [Member]
Leases expiration date			Jul. 31, 2018

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenue consulting services			$ 603,435	$ 0
Solar Farms [Member]
Deposits	$ 724,610		$ 724,610

Related Party Transactions - Sc

Related Party Transactions - Schedule of Related Party Transactions (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Related Party Transactions [Abstract]
Accounts receivable	$ 1,468,255	$ 587,756
Payables to a shareholder	$ 1,460,093	$ 1,460,093

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2017
Power Purchase Agreements [Member]
Acquired other related assets	$ 1,100,000
Subsequent Event [Member]
Leases date	Jan. 31, 2025
Future minimum lease payments in 2017	$ 0
Future minimum lease payments in 2018	72,803
Future minimum lease payments in 2019	184,034
Future minimum lease payments in 2020	189,555
Future minimum lease payments in 2021	195,242
Future minimum lease payments in thereafter	$ 639,754
Subsequent Event [Member] | Advantage Capital [Member]
Ownership percentage	99.00%
Ownership percentage, description		This transaction was structured as a 60 month flip, in which Advantage Capital owns 99% and the Company owns 1% of AC PSI Solar LLC 2017 for the first 60 months. After the 60 month period, the Company has the option, subject to the investment return metrics in the agreements, to flip the ownership, where the Company would own 99% of AC PSI Solar LLC 2017 for the consideration of 8% of Advantage Capital’s approximately $3.5 million investment.
Investment	$ 3,500,000
Subsequent Event [Member] | December 2017 [Member]
Noncontrolling interest rate	75.00%
Subsequent Event [Member] | December 2017 [Member] | 3 Tranches [Member] | Advantage Capital [Member]
Valuation advantage capital invested	$ 3,500,000
Subsequent Event [Member] | First quarter of 2018 [Member]
Noncontrolling interest rate	25.00%
Subsequent Event [Member] | Lease Agreement [Member]
Leases date	Jul. 31, 2018
Subsequent Event [Member] | Power Purchase Agreements [Member]
Acquired other related assets	$ 7,800,000
Subsequent Event [Member] | Purchase Agreement [Member] | December 2017 [Member] | Advantage Capital [Member]
Valuation advantage capital invested	$ 11,000,000