Milestone Scientific (MLSS) 10-Q 14 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 14, 2018
Document Information [Line Items]
Entity Registrant Name	MILESTONE SCIENTIFIC INC.
Entity Central Index Key	855,683
Trading Symbol	mlss
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		33,825,701
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current Assets:
Cash and cash equivalents	$ 414,829	$ 2,636,956
Accounts receivable, net	1,014,166	1,535,513
Accounts receivable, related party	1,258,995	1,725,450
Note receivable from financing transaction, current		500,000
Prepaid expenses and other current assets	446,264	436,410
Deferred cost, related party	790,190	1,109,671
Inventories, net	2,245,958	3,379,209
Advances on contracts	884,823	697,192
Total current assets	7,055,225	12,020,401
Furniture, fixtures & equipment, net	94,590	141,760
Patents, net	448,528	2,789,748
Note receivable from financing transaction, noncurrent		650,000
Other assets	26,878	26,878
Total assets	7,625,221	15,628,787
Current Liabilities:
Accounts payable	1,306,523	977,623
Accounts payable, related party	1,453,030	985,678
Accrued expenses and other payables	2,003,094	21,792,687
Accrued expenses, related party	64,748	108,640
Deferred profit, related party	492,884	751,500
Deferred revenue, related party	1,258,995	1,725,450
Total current liabilities	6,579,274	6,728,159
Deferred gain from financing transaction		1,400,000
Total liabilities	6,579,274	8,128,159
Commitments and Contingencies
Stockholders’ Equity
Series A convertible preferred stock, par value $.001, authorized 5,000,000 shares, and 7,000 shares issued and outstanding	7	7
Common stock, par value $.001; authorized 50,000,000 shares; 33,748,226 shares issued,1,909,175 shares to be issued and 33,714,893 shares outstanding as of September 30, 2018; 33,191,571 shares issued, 1,401,247 shares to be issued and 33,158,238 shares outstanding as of December 31, 2017;	35,655	34,593
Additional Paid in Capital	87,971,298	86,689,084
Accumulated deficit	(86,179,797)	(78,568,284)
Treasury stock, at cost, 33,333 shares	(911,516)	(911,516)
Total Milestone Scientific Inc. stockholders' equity	915,647	7,243,884
Noncontrolling interest	130,300	256,744
Total stockholders’ equity	1,045,947	7,500,628
Total liabilities and stockholders’ equity	$ 7,625,221	$ 15,628,787

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	7,000	7,000
Preferred stock, shares outstanding (in shares)	7,000	7,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	33,748,226	33,191,571
Common stock, shares to be issued (in shares)	1,909,175	1,401,247
Common stock, shares outstanding (in shares)	33,714,893	33,158,238
Treasury stock, at cost, shares (in shares)	33,333	33,333

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Product sales, net	$ 1,622,246	$ 2,853,813	$ 5,856,351	$ 9,066,550
Cost of products sold	1,742,451	1,044,540	3,326,341	3,320,411
Gross profit (loss)	(120,205)	1,809,273	2,530,010	5,746,139
Selling, general and administrative expenses	2,886,081	3,205,996	8,748,485	8,996,092
Research and development expenses	1,500	16,884	215,655	241,964
Impairment to long lived assets	1,539,794		1,539,794
Total operating expenses	4,427,375	3,222,880	10,503,934	9,238,056
Loss from operations	(4,547,580)	(1,413,607)	(7,973,924)	(3,491,917)
Other expenses	(1,784)	(1,046)	(5,239)	(3,278)
Interest income	1,544	3,582	6,135	6,495
Loss before provision for income taxes and equity in net losses of equity investments	(4,547,820)	(1,411,071)	(7,973,028)	(3,488,700)
Provision for income taxes	(1,622)	(6,475)	(17,160)	(18,339)
Loss before equity in net losses of equity investments	(4,549,442)	(1,417,546)	(7,990,188)	(3,507,039)
Net loss	(4,404,565)	(1,417,546)	(7,729,937)	(3,535,980)
Net loss attributable to noncontrolling interests	11,742	6,605	118,424	138,915
Net loss attributable to Milestone Scientific Inc.	$ (4,392,823)	$ (1,410,941)	$ (7,611,513)	$ (3,397,065)
Net loss per share applicable to common stockholders—
Basic (in dollars per share)	$ (0.12)	$ (0.04)	$ (0.22)	$ (0.10)
Diluted (in dollars per share)	$ (0.12)	$ (0.04)	$ (0.22)	$ (0.10)
Weighted average shares outstanding and to be issued—
Basic (in shares)	35,586,995	33,573,676	35,086,822	32,501,221
Diluted (in shares)	35,586,995	33,573,676	35,086,822	32,501,221
Milestone Education [Member]
(Loss) Earnings on earnings from equity method investment	$ 1,635		$ 1,635
China Joint Venture [Member]
(Loss) Earnings on earnings from equity method investment	$ 143,242		$ 258,616	$ (28,941)

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Equity (Unaudited) - 9 months ended Sep. 30, 2018 - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Dec. 31, 2017	7,000	34,592,818
Balance at Dec. 31, 2017	$ 7	$ 34,593	$ 86,689,084	$ (78,568,284)	$ 256,744	$ (911,516)	$ 7,500,628
Stock based compensation			247,425				247,425
Common stock to be issued to employee for bonuses (in shares)		422,120
Common stock to be issued to employee for bonuses		$ 422	414,078				414,500
Common stock issued for payment of consulting services (in shares)		350,103
Common stock issued for payment of consulting services		$ 349	289,401				289,750
Common stock to be issued to employee for compensation (in shares)		47,401
Common stock to be issued to employee for compensation		$ 47	44,953				45,000
Common stock issued for Asset Acquisition (in shares)		244,959
Common stock issued for Asset Acquisition		$ 244	286,357				286,601
Acquired controlling interest in Milestone Education					(8,020)		(8,020)
Net loss				(7,611,513)	(118,424)		(7,729,937)
Balance (in shares) at Sep. 30, 2018	7,000	35,657,401
Balance at Sep. 30, 2018	$ 7	$ 35,655	$ 87,971,298	$ (86,179,797)	$ 130,300	$ (911,516)	$ 1,045,947

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net loss	$ (7,729,937)	$ (3,535,980)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	53,675	44,046
Amortization of patents	801,426	187,209
Impairment to long lived assets	1,539,794
Stock compensation	247,425	530,966
Inventory reserve	728,017
Deferred cost reserve	790,189
Changes in operating assets and liabilities:
Decrease (increase) in accounts receivable	521,347	(1,197,252)
Decrease in accounts receivable, related party	466,455	2,001,800
Decrease in other receivables		10,000
Decrease in inventories	405,234	436,998
Increase in advances on contracts	(187,631)	(291,342)
Increase in prepaid expenses and other current assets	(9,854)	(260,081)
Increase in other assets		(9,523)
Increase (decrease) in accounts payable	328,900	(725,170)
Increase (decrease) in accounts payable, related party	467,352	(332,711)
(Decrease) Increase in deferred cost, related party	(470,708)	257,323
Increase in accrued expenses	859,677	1,583,624
Decrease in accrued expenses, related party	(43,892)
Decrease in deferred revenue, related party	(466,455)	(289,000)
Net cash used in operating activities	(1,957,602)	(1,560,152)
Cash flows from investing activities:
Purchase of intangible assets		(39,520)
Purchase of property and equipment	(6,505)	(4,749)
Acquisition of Milestone Education	(8,020)
Purchase of intangibles assets-Apad		(153,647)
Net cash used in investing activities	(14,525)	(197,916)
Cash flows from financing activities:
Proceeds (payments) financing transaction	(250,000)	250,000
Proceeds from exercise of stock options		62,500
Net proceeds on Private Placement Offering		150,836
Net cash (used in) provided by financing activities	(250,000)	463,336
Net decrease in cash and cash equivalents	(2,222,127)	(1,294,732)
Cash and cash equivalents at beginning of period	2,636,956	3,602,229
Cash and cash equivalents at end of period	414,829	2,307,497
Supplemental disclosure of cash flow information:
Shares issued to employees for bonuses	47,401	259,841
Shares issued to consultants in lieu of cash payments	350,103	422,249
Shares issued for assets acquired		2,484,354
Sale of Milestone China share, financing transaction	(1,400,000)	1,400,000
China Joint Venture [Member]
Adjustments to reconcile net loss to net cash used in operating activities:
Equity (income) loss on China joint venture	$ (258,616)	$ 28,941

Note 1 - Organization and Busin

Note 1 - Organization and Business	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 All references in this report to “Milestone Scientific,” “us,” “our,” “we,” the “Company” or “Milestone” refer to Milestone Scientific Inc., and its consolidated subsidiaries, Wand Dental, Inc., Milestone Advanced Cosmetic Devices, Inc., Milestone Medical, Inc. and Milestone Education LLC (all described below), unless the context otherwise indicates. Milestone Scientific is the owner of the following registered U.S. trademarks: C ompuDent®; CompuMed®; CompuFlo®; DPS Dynamic Pressure Sensing technology®; Milestone Scientific ®; the Milestone logo ®; SafetyWand®; STA Single Tooth Anesthesia Device®; and The Wand ®. Milestone Scientific was incorporated in the State of Delaware in August 1989. The Wand® CompuDent®, STA Single Tooth Anesthesia Device® CompuMed®. CompuDent® CompuMed® 53 During 2016, 510 CompuFlo CompuFlo June 2017, CompuFlo In December 2016, 510 not 510 510 June 2018. August 2018, 510 June 2018.

Note 2 - Going Concern and Liqu

Note 2 - Going Concern and Liquidity	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	NOTE 2 In accordance with Accounting Standard Codification (“ASC”) 205 40, one 2017 2018. Milestone Scientific is actively pursuing the generation of positive cash flows from operating activities through an increase in revenue from its dental business worldwide, the generation of revenue from its medical devices and disposables business in the United States and worldwide, and a reduction in operating expenses. The Company’s continued operations will depend on its ability to raise additional capital through various potential sources until it achieves profitability. Management is actively pursuing financing or other strategic plans but can provide no These condensed consolidated financial statements have been prepared with the assumption that the Company will continue as a going concern and will be able to realize its assets and discharge its liabilities in the normal course of business and do not may

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 3 1. The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and include the accounts of Milestone Scientific and its wholly owned and majority owned subsidiaries, including, Wand Dental (wholly owned), Milestone Advanced Cosmetic (majority owned) and Milestone Medical (majority owned). Milestone Education was a variable interest entity of which Milestone Scientific is the primary beneficiary and is consolidated into Milestone Scientific's financial statements. Milestone Scientific purchased the remaining 50% September 2018, 100%. 2. The unaudited condensed consolidated financial statements of Milestone Scientific have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial information with the instructions for Form 10Q 10 X. not not may December 31, 2017, 10 3. Certain reclassifications have been made to the 2017 2018 no 4. Under ASC 606, 606, five i. identification of the promised goods or services in the contract; ii. determination of whether the promised goods or services are performance obligations including whether they are distinct in the context of the contract; iii. measurement of the transaction price, including the constraint on variable consideration; iv. allocation of the transaction price to the performance obligations based on estimated selling prices; and v. recognition of revenue when (or as) the Company satisfies each performance obligation. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC 606 The Company derives its revenues from the sale of its products, primarily dental instruments, handpieces, and other related products. The Company sells its products through a global distribution network and that includes both exclusive and non-exclusive distribution agreements with related and third Revenue from product sales is recognized upon transfer of control of a product to a customer, generally upon date of shipment. For certain arrangements where the shipping terms are FOB destination, revenue is recognized upon delivery. The Company has no Sales Returns We generally do not not Financing and Payment Our payment terms differ by geography and customer, but payment is generally required within 90 Disaggregation of Revenue We operate in two 12 three nine September 30, 2018 2017. 5.Variable A variable interest entity ("VIE") is an entity that either (i) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (ii) has equity investors who lack the characteristics of a controlling financial interest. A VIE is consolidated by its primary beneficiary. The primary beneficiary has both the power to direct the activities that most significantly impact the entity's economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. If Milestone Scientific determines that it has operating power and the obligation to absorb losses or receive benefits, Milestone Scientific consolidates the VIE as the primary beneficiary. Milestone Scientific’s involvement constitutes power that is most significant to the entity when it has unconstrained decision-making ability over key operational functions within the entity. Because Milestone Scientific has a variable interest in Milestone China, it considered the guidance in ASC 810, not ● Power Criterion: The power to direct the activities that most significantly impact the entity’s economic performance; and ● Losses/Benefits Criterion: The obligation to absorb losses that could potentially be significant or the right to receive benefits that could potentially be significant to the VIE Milestone Scientific does not not not 810. not 8. 6. Milestone Scientific considers all highly liquid investments purchased with an original maturity of three 7. Milestone Scientific sells a significant amount of its product on credit terms to its major distributors. Milestone Scientific estimates losses from the inability of its customers to make payments on amounts billed. Most credit sales are due within 90 not September 30, 2018, December 31, 2017, $10,000. 8. Inventories Inventories principally consist of finished goods and component parts stated at the lower of cost ( first first 9. Investments in which Milestone Scientific can exercise significant influence, but do not may 10. Patents are recorded at cost to prepare and file the applicable documents with the U.S. Patent and Trademark Office, or internationally with the applicable governmental office in the respective country. The costs related to these patents are being amortized using the straight-line method over the estimated useful life of the patent. Patents and other developed technology acquired from another business entity will be amortized at the estimated average useful life of the patent. These patents and developed technology are recorded at the acquisition cost. See Note 9. Patent defense costs, to the extent applicable, are expensed as incurred. Patent applications filed, and patents obtained in foreign countries are subject to the laws and procedures that differ from those in the United States. Patent protection in foreign countries may may not no 11. As of September 30, 2018, September 30, 2018, 2017, not three nine September 30, 2018 $1,500,000. no three nine September 30, 2017. 12. Research and development costs, which consist principally of new product development costs payable to third 13. Milestone Scientific accounts for income taxes pursuant to the asset and liability method which requires deferred income tax assets and liabilities to be computed for temporary differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. 14. Milestone Scientific presents “basic” earnings (loss) per common share applicable to common stockholders and, if applicable, “diluted” earnings (loss) per common share applicable to common stockholders pursuant to the provisions of ASC 260, Since Milestone Scientific had net losses for 2018 2017, not 3,518,668 3,710,335 September 30, 2018 December 31, 2017, 15. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions in determining the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to the allowance for doubtful accounts, inventory valuation, and cash flow assumptions regarding evaluations for impairment of long-lived assets and going concern considerations, and valuation allowances on deferred tax assets. Actual results could differ from those estimates . 16. Milestone Scientific accounts for stock-based compensation under ASC 718, 718 The fair value of the employee and non-employee options was estimated on the date of grant using the Black Scholes option-pricing model. For the three September 30, 2018 2017, $72,500 $300,000 nine September 30, 2018 2017, $236,000 $543,000 three September 30, 2018 2017, $4,000 $6,000 nine September 30, 2018 2017, $11,000 $12,000 17. In February 2016, No. 2016 02, 842 12 842, may 1 2 January 1, 2019 not not January 1, 2019. In February 2018, No. 2018 02, 220 not December 15, 2018 not In June 2018, 2018 07 Accounting Standards Codification, or ASC, 718 505 50. December 15, 2018, not not 606. September 30, 2018 no

Note 4 - Notes Receivable, Rela

Note 4 - Notes Receivable, Related Party	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Financing Receivables [Text Block]	NOTE 4 In June 2017, forty 40% 10 $1,400,000 $125,000 $1,275,000 $125,000 10 $1,400,000 first two 10 The transaction was accounted for as a secured financing and Milestone Scientific continued to account for its relationship with Milestone China under the equity method of accounting. A note receivable was presented on the Company’s condensed consolidated balance sheet along with a deferred gain from financing transaction of $1,400,000. forty 40% zero As of March 2, 2018, April 2018, $250,000 $1,150,000 $1,400,000. No

Note 5 - Inventories

Note 5 - Inventories	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE 5 Inventories at September 30, 2018 December 31, 2017 September 30, 2018 December 31, 2017 Dental finished goods, net $ 1,855,538 $ 2,846,272 Medical finished goods, net 209,329 475,285 Component parts and other materials 181,091 57,652 Total inventories $ 2,245,958 $ 3,379,209 As of September 30, 2018, December 31, 2017, $783,000 $220,000,

Note 6 - Advances on Contracts

Note 6 - Advances on Contracts	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Advances to Contract Manufacturer [Text Block]	NOTE 6 The advances on contracts represent funding of future STA inventory purchases and Epidural replacements parts. The balance of the advances as of September 30, 2018 December 31, 2017 $884,823 $697,192

Note 7 - Consolidation of Varia

Note 7 - Consolidation of Variable Interest Entity	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Variable Interest Entity Disclosure [Text Block]	NOTE 7 Milestone Education was, until September 2018 ( 50% 2013 September 30, 2018, 2017, 80% 81%, 50% September 2018 $8,020.

Note 8 - Investment in Unconsol

Note 8 - Investment in Unconsolidated Affiliate	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	NOTE 8 Milestone China Ltd. In June 2014, $1 772 40% September 30, 2018, December 31, 2017, $0. September 30, 2018, December 31, 2017, $3,846,513 $3,147,470, Due to timing differences of when the inventory sold to Milestone China is recognized and when Milestone China sells the acquired inventory to third 323, 40% not third September 30, 2018 December 31, 2017, $492,884 $751,500, $143,242 $258,616 three nine September 30, 2018, $0 $28,941 three nine September 30, 2017, Milestone Scientific defers the total revenue and costs of goods sold when devices and handpieces are shipped to Milestone China and Milestone China’s agents due to market conditions and Milestone China liquidity concerns, until a payment is received. As of September 30, 2018, $1.3 $790,000, December 31, 2017, $1.7 $1.1 $300,000 three nine September 30, 2018. $356,400 $1.7 three nine September 30, 2017. 14 As of September 30, 2018, $200,000 $200,000 November 2018 $1,425,000 December 2018. $1,258,995. $790,189 The following table includes summarized financial information (unaudited) of Milestone China: September 30, 2018 December 31, 2017 Assets: Current assets $ 14,006,025 $ 13,127,422 Non-current assets 2,920,936 3,213,520 Total assets: $ 16,926,961 $ 16,340,942 Liabilities: Current liabilities 21,122,545 18,468,937 Stockholders' equity (4,195,584 ) (2,127,995 ) Total liabilities and stockholders’ equity $ 16,926,961 $ 16,340,942 Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Net sales $ 1,704,473 $ 1,382,588 $ 3,789,507 $ 2,548,140 Cost of goods sold 787,557 556,430 1,886,009 1,445,634 Gross Profit 916,916 826,158 1,903,498 1,102,506 Other Expenses (1,279,454 ) (1,886,180 ) (3,651,106 ) (3,487,845 ) Net Losses $ (362,538 ) $ (1,060,022 ) $ (1,747,608 ) $ (2,385,339 )

Note 9 - Intangible Assets, Pat

Note 9 - Intangible Assets, Patents	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 9 Patents at September 30, 2018 December 31, 2017 September 30, 2018 December 31, 2017 Cost Impairment Accumulated Amortization Net Cost Impairment Accumulated Amortization Net Patents-foundation intellectual property $ 1,377,863 $ - $ (929,335 ) $ 448,528 $ 1,377,863 $ - $ (787,821 ) $ 590,042 Epidural-Apad acquired patents 2,639,647 (1,539,794 ) (1,099,853 ) - 2,639,647 - (439,941 ) 2,199,706 Total $ 4,017,510 $ (1,539,794 ) $ (2,029,188 ) $ 448,528 $ 4,017,510 $ - $ (1,227,762 ) $ 2,789,748 Patents are amortized utilizing the straight-line method over estimated useful lives ranging from 3 20 September 30, 2018, 2017, not three nine September 30, 2018 $1,539,794 $332,071 $151,845 three September 30, 2018 2017, $801,426 $187,209 nine September 30, 2018 2017,

Note 10 - Stockholders' Equity

Note 10 - Stockholders' Equity	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 10 Shares to be Issued As of September 30, 2018, December 31, 2017, 1,909,175 1,401,247 Shares Reserved for Future Issuance As of September 30, 2018, December 31, 2017 5,300,854 5,111,582 3,518,668, 3,710,335 September 30, 2018 December 31, 2017, 1,909,175 1,401,247

Note 11 - Income Taxes

Note 11 - Income Taxes	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 11 Due to Milestone Scientific's history of operating losses, a full valuation allowances have been provided for all of Milestone Scientific's deferred tax assets. As of September 30, 2018, December 31, 2017, no The utilization of Milestone Scientific's net operating losses may 382 may 100% Accounting for uncertainties in income taxes prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and provides guidance on derecognition, classification, interest and penalties, disclosure and transition. At September 30, 2018, December 31, 2017, no 2014, 2015, 2016 2017

Note 12 - Segment and Geographi

Note 12 - Segment and Geographic Data	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Product Sales and Significant Customers and Vendors Disclosure [Text Block]	NOTE 12 We conduct our business through two The following tables present information about our reportable and operating segments: Sales Three Months Ended September 30, Nine Months Ended September 30, Net Sales: 2018 2017 2018 2017 Dental $ 1,622,246 $ 2,853,813 $ 5,780,251 $ 9,066,550 Medical - - 76,100 - Total net sales $ 1,622,246 $ 2,853,813 $ 5,856,351 $ 9,066,550 Operating Income (Loss): 2018 2017 2018 2017 Dental $ (893,148 ) $ 711,589 $ 119,613 $ 2,547,599 Medical (454,306 ) (517,938 ) (2,008,852 ) (1,746,391 ) Corporate (3,200,126 ) (1,607,258 ) (6,084,685 ) (4,293,125 ) Total operating Income (loss) $ (4,547,580 ) $ (1,413,607 ) $ (7,973,924 ) $ (3,491,917 ) Depreciation and Amortization: 2018 2017 2018 2017 Dental $ 3,889 $ 4,261 $ 12,133 $ 13,187 Medical 2,530 5,515 21,884 21,436 Corporate 338,565 155,092 821,084 196,632 Total depreciation and amortization $ 344,984 $ 164,868 $ 855,101 $ 231,255 Income (loss) before taxes and equity in earnings of affiliates: 2018 2017 2018 2017 Dental $ (959,095 ) $ 714,840 $ 125,734 $ 2,553,437 Medical (454,906 ) (518,398 ) (2,010,595 ) (1,747,791 ) Corporate (3,133,819 ) (1,607,513 ) (6,088,167 ) (4,294,346 ) Total income (loss) before taxes and equity in earnings of affiliate $ (4,547,820 ) $ (1,411,071 ) $ (7,973,028 ) $ (3,488,700 ) Total Assets: September 30, 2018 December 31, 2017 Dental $ 6,380,314 $ 10,255,144 Medical 384,849 655,513 Corporate 860,058 4,718,130 Total assets $ 7,625,221 $ 15,628,787 The following table presents information about our operations by geographic area. Three Months Ended September 30, Nine Months Ended September 30, Domestic-US & Canada 2018 2017 2018 2017 Devices $ 119,190 $ 452,232 $ 251,743 $ 857,525 Handpieces 369,027 893,496 2,296,533 3,230,567 Other 21,037 12,338 72,265 53,037 Total Domestic US & Canada $ 509,254 $ 1,358,066 $ 2,620,541 $ 4,141,129 International ROW Devices $ 299,872 $ 340,575 $ 952,390 $ 1,053,050 Handpieces 506,880 765,821 1,924,901 2,068,007 Other 6,240 32,951 58,519 89,764 Total International-ROW $ 812,992 $ 1,139,347 $ 2,935,810 $ 3,210,821 International-China Devices $ - $ - $ - $ 1,000,000 Handpieces 300,000 356,400 300,000 712,800 Other - - - 1,800 Total International $ 300,000 $ 356,400 $ 300,000 $ 1,714,600 Domestic. International Analysis Domestic-US & Canada $ 509,254 $ 1,358,066 $ 2,620,541 $ 4,141,129 International -ROW 812,992 1,139,347 2,935,810 3,210,821 International -China 300,000 356,400 300,000 1,714,600 Total Product Sales $ 1,622,246 $ 2,853,813 $ 5,856,351 $ 9,066,550

Note 13 - Concentration

Note 13 - Concentration	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 13 third CompuDent CompuMed term contract or minimum purchase commitment. Consequently, advances on contracts have been classified as current at September 30, 2018 December 31, 2017, For the three September 30, 2018, 35% one nine September 30, 2018, 48% one three September 30, 2017 , 67% two one 54%, 13%, nine September 30, 2017, 72% two one 53%, 19%, Accounts receivable, including related party accounts receivable for the major customer/distributors, ( one $1,695,967 55% 19% September 30, 2018. one $2,555,476, 53% 25% December 31, 2017.

Note 14 - Related Party Transac

Note 14 - Related Party Transactions	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 14 United Systems Milestone Scientific has a manufacturing agreement with United Systems (whose controlling shareholder, Tom Cheng, is a significant stockholder of Milestone Scientific), the principal manufacturers of its handpieces, pursuant to which it manufactures products under specific purchase orders, but without minimum purchase commitments. Purchases from this manufacturer were $361,727 $900,000 three nine September 30, 2018, $721,225 $1,690,582 three nine September 30, 2017, September 30, 2018, December 31, 2017, $1,285,681 $985,678, During the nine September 30, 2018 September 30, 2018, $342,540 Also, during the nine September 30, 2018, 1,000 June 2018, $750,000 September 30, 2018. September 30, 2018, $750,000 $686,365, Milestone China As of March 2, 2018, 4 April 2018, $250,000 Milestone Scientific defers the total revenue and costs of goods sold when devices and handpieces are shipped to Milestone China and Milestone China’s agents due to market conditions and Milestone China liquidity concerns, until a payment is received. As of September 30, 2018, $1.3 $790,000, December 31, 2017, $1.7 $1.1 $300,000 three nine September 30, 2018. $356,400 $1.7 three nine September 30, 2017. 8 Other In August 2016, three $25,000 $75,000 three nine September 30, 2018 2017, In January 2017, twelve twelve $20,000 $60,000 three nine September 30, 2018 2017, .

Note 15 - Commitments

Note 15 - Commitments	9 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 15 ( 1 Milestone Scientific has informal arrangements with third January 2018, 2,000 third 2018, $1,152,888 September 30, 2018, $884,823 September 30, 2018 $268,065 $884,823 $697,192 September 30, 2018 December 31, 2017, ( 2 In February 2018, October 2, 2017, $175,000, $147,222 September 2018. two November 2018. The technology underlying the Safety Wand® and CompuFlo CompuDent January 1, 2005. 2.5% 5% third The Director of Clinical Affairs’ royalty fee was $77,907 $284,437 three nine September 30, 2018, $122,606 $446,098 three nine September 30, 2017, $39,000 $146,751 three nine September 30, 2018, $68,751 $206,253 three nine September 30, 2017, September 30, 2018, December 31, 2017 $232,000 $108,000, In May 2018, twelve 500,000 $1.00; first The Condition Precedent is the purchase by the Consultant of at least 400,000 30 400,000 30 60 500,000 $1.00 4 5 400,000 500,000 July 2018, not

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	1. The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and include the accounts of Milestone Scientific and its wholly owned and majority owned subsidiaries, including, Wand Dental (wholly owned), Milestone Advanced Cosmetic (majority owned) and Milestone Medical (majority owned). Milestone Education was a variable interest entity of which Milestone Scientific is the primary beneficiary and is consolidated into Milestone Scientific's financial statements. Milestone Scientific purchased the remaining 50% September 2018, 100%.
Basis of Accounting, Policy [Policy Text Block]	2. The unaudited condensed consolidated financial statements of Milestone Scientific have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial information with the instructions for Form 10Q 10 X. not not may December 31, 2017, 10
Reclassification, Policy [Policy Text Block]	3. Certain reclassifications have been made to the 2017 2018 no
Revenue Recognition, Policy [Policy Text Block]	4. Under ASC 606, 606, five i. identification of the promised goods or services in the contract; ii. determination of whether the promised goods or services are performance obligations including whether they are distinct in the context of the contract; iii. measurement of the transaction price, including the constraint on variable consideration; iv. allocation of the transaction price to the performance obligations based on estimated selling prices; and v. recognition of revenue when (or as) the Company satisfies each performance obligation. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC 606 The Company derives its revenues from the sale of its products, primarily dental instruments, handpieces, and other related products. The Company sells its products through a global distribution network and that includes both exclusive and non-exclusive distribution agreements with related and third Revenue from product sales is recognized upon transfer of control of a product to a customer, generally upon date of shipment. For certain arrangements where the shipping terms are FOB destination, revenue is recognized upon delivery. The Company has no Sales Returns We generally do not not Financing and Payment Our payment terms differ by geography and customer, but payment is generally required within 90 Disaggregation of Revenue We operate in two 12 three nine September 30, 2018 2017.
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	5.Variable A variable interest entity ("VIE") is an entity that either (i) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (ii) has equity investors who lack the characteristics of a controlling financial interest. A VIE is consolidated by its primary beneficiary. The primary beneficiary has both the power to direct the activities that most significantly impact the entity's economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. If Milestone Scientific determines that it has operating power and the obligation to absorb losses or receive benefits, Milestone Scientific consolidates the VIE as the primary beneficiary. Milestone Scientific’s involvement constitutes power that is most significant to the entity when it has unconstrained decision-making ability over key operational functions within the entity. Because Milestone Scientific has a variable interest in Milestone China, it considered the guidance in ASC 810, not ● Power Criterion: The power to direct the activities that most significantly impact the entity’s economic performance; and ● Losses/Benefits Criterion: The obligation to absorb losses that could potentially be significant or the right to receive benefits that could potentially be significant to the VIE Milestone Scientific does not not not 810. not 8.
Cash and Cash Equivalents, Policy [Policy Text Block]	6. Milestone Scientific considers all highly liquid investments purchased with an original maturity of three
Trade and Other Accounts Receivable, Policy [Policy Text Block]	7. Milestone Scientific sells a significant amount of its product on credit terms to its major distributors. Milestone Scientific estimates losses from the inability of its customers to make payments on amounts billed. Most credit sales are due within 90 not September 30, 2018, December 31, 2017, $10,000.
Inventory, Policy [Policy Text Block]	8. Inventories Inventories principally consist of finished goods and component parts stated at the lower of cost ( first first
Equity Method Investments [Policy Text Block]	9. Investments in which Milestone Scientific can exercise significant influence, but do not may
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	10. Patents are recorded at cost to prepare and file the applicable documents with the U.S. Patent and Trademark Office, or internationally with the applicable governmental office in the respective country. The costs related to these patents are being amortized using the straight-line method over the estimated useful life of the patent. Patents and other developed technology acquired from another business entity will be amortized at the estimated average useful life of the patent. These patents and developed technology are recorded at the acquisition cost. See Note 9. Patent defense costs, to the extent applicable, are expensed as incurred. Patent applications filed, and patents obtained in foreign countries are subject to the laws and procedures that differ from those in the United States. Patent protection in foreign countries may may not no
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	11. As of September 30, 2018, September 30, 2018, 2017, not three nine September 30, 2018 $1,500,000. no three nine September 30, 2017.
Research and Development Expense, Policy [Policy Text Block]	12. Research and development costs, which consist principally of new product development costs payable to third
Income Tax, Policy [Policy Text Block]	13. Milestone Scientific accounts for income taxes pursuant to the asset and liability method which requires deferred income tax assets and liabilities to be computed for temporary differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.
Earnings Per Share, Policy [Policy Text Block]	14. Milestone Scientific presents “basic” earnings (loss) per common share applicable to common stockholders and, if applicable, “diluted” earnings (loss) per common share applicable to common stockholders pursuant to the provisions of ASC 260, Since Milestone Scientific had net losses for 2018 2017, not 3,518,668 3,710,335 September 30, 2018 December 31, 2017,
Use of Estimates, Policy [Policy Text Block]	15. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions in determining the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to the allowance for doubtful accounts, inventory valuation, and cash flow assumptions regarding evaluations for impairment of long-lived assets and going concern considerations, and valuation allowances on deferred tax assets. Actual results could differ from those estimates .
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	16. Milestone Scientific accounts for stock-based compensation under ASC 718, 718 The fair value of the employee and non-employee options was estimated on the date of grant using the Black Scholes option-pricing model. For the three September 30, 2018 2017, $72,500 $300,000 nine September 30, 2018 2017, $236,000 $543,000 three September 30, 2018 2017, $4,000 $6,000 nine September 30, 2018 2017, $11,000 $12,000
New Accounting Pronouncements, Policy [Policy Text Block]	17. In February 2016, No. 2016 02, 842 12 842, may 1 2 January 1, 2019 not not January 1, 2019. In February 2018, No. 2018 02, 220 not December 15, 2018 not In June 2018, 2018 07 Accounting Standards Codification, or ASC, 718 505 50. December 15, 2018, not not 606. September 30, 2018 no

Note 5 - Inventories (Tables)

Note 5 - Inventories (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Inventory, Current [Table Text Block]	September 30, 2018 December 31, 2017 Dental finished goods, net $ 1,855,538 $ 2,846,272 Medical finished goods, net 209,329 475,285 Component parts and other materials 181,091 57,652 Total inventories $ 2,245,958 $ 3,379,209

Note 8 - Investment in Uncons_2

Note 8 - Investment in Unconsolidated Affiliate (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Equity Method Investments [Table Text Block]	September 30, 2018 December 31, 2017 Assets: Current assets $ 14,006,025 $ 13,127,422 Non-current assets 2,920,936 3,213,520 Total assets: $ 16,926,961 $ 16,340,942 Liabilities: Current liabilities 21,122,545 18,468,937 Stockholders' equity (4,195,584 ) (2,127,995 ) Total liabilities and stockholders’ equity $ 16,926,961 $ 16,340,942 Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Net sales $ 1,704,473 $ 1,382,588 $ 3,789,507 $ 2,548,140 Cost of goods sold 787,557 556,430 1,886,009 1,445,634 Gross Profit 916,916 826,158 1,903,498 1,102,506 Other Expenses (1,279,454 ) (1,886,180 ) (3,651,106 ) (3,487,845 ) Net Losses $ (362,538 ) $ (1,060,022 ) $ (1,747,608 ) $ (2,385,339 )

Note 9 - Intangible Assets, P_2

Note 9 - Intangible Assets, Patents (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	September 30, 2018 December 31, 2017 Cost Impairment Accumulated Amortization Net Cost Impairment Accumulated Amortization Net Patents-foundation intellectual property $ 1,377,863 $ - $ (929,335 ) $ 448,528 $ 1,377,863 $ - $ (787,821 ) $ 590,042 Epidural-Apad acquired patents 2,639,647 (1,539,794 ) (1,099,853 ) - 2,639,647 - (439,941 ) 2,199,706 Total $ 4,017,510 $ (1,539,794 ) $ (2,029,188 ) $ 448,528 $ 4,017,510 $ - $ (1,227,762 ) $ 2,789,748

Note 12 - Segment and Geograp_2

Note 12 - Segment and Geographic Data (Tables)	9 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Sales Three Months Ended September 30, Nine Months Ended September 30, Net Sales: 2018 2017 2018 2017 Dental $ 1,622,246 $ 2,853,813 $ 5,780,251 $ 9,066,550 Medical - - 76,100 - Total net sales $ 1,622,246 $ 2,853,813 $ 5,856,351 $ 9,066,550 Operating Income (Loss): 2018 2017 2018 2017 Dental $ (893,148 ) $ 711,589 $ 119,613 $ 2,547,599 Medical (454,306 ) (517,938 ) (2,008,852 ) (1,746,391 ) Corporate (3,200,126 ) (1,607,258 ) (6,084,685 ) (4,293,125 ) Total operating Income (loss) $ (4,547,580 ) $ (1,413,607 ) $ (7,973,924 ) $ (3,491,917 ) Depreciation and Amortization: 2018 2017 2018 2017 Dental $ 3,889 $ 4,261 $ 12,133 $ 13,187 Medical 2,530 5,515 21,884 21,436 Corporate 338,565 155,092 821,084 196,632 Total depreciation and amortization $ 344,984 $ 164,868 $ 855,101 $ 231,255 Income (loss) before taxes and equity in earnings of affiliates: 2018 2017 2018 2017 Dental $ (959,095 ) $ 714,840 $ 125,734 $ 2,553,437 Medical (454,906 ) (518,398 ) (2,010,595 ) (1,747,791 ) Corporate (3,133,819 ) (1,607,513 ) (6,088,167 ) (4,294,346 ) Total income (loss) before taxes and equity in earnings of affiliate $ (4,547,820 ) $ (1,411,071 ) $ (7,973,028 ) $ (3,488,700 ) Total Assets: September 30, 2018 December 31, 2017 Dental $ 6,380,314 $ 10,255,144 Medical 384,849 655,513 Corporate 860,058 4,718,130 Total assets $ 7,625,221 $ 15,628,787
Sales by Product and by Geographical Region [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, Domestic-US & Canada 2018 2017 2018 2017 Devices $ 119,190 $ 452,232 $ 251,743 $ 857,525 Handpieces 369,027 893,496 2,296,533 3,230,567 Other 21,037 12,338 72,265 53,037 Total Domestic US & Canada $ 509,254 $ 1,358,066 $ 2,620,541 $ 4,141,129 International ROW Devices $ 299,872 $ 340,575 $ 952,390 $ 1,053,050 Handpieces 506,880 765,821 1,924,901 2,068,007 Other 6,240 32,951 58,519 89,764 Total International-ROW $ 812,992 $ 1,139,347 $ 2,935,810 $ 3,210,821 International-China Devices $ - $ - $ - $ 1,000,000 Handpieces 300,000 356,400 300,000 712,800 Other - - - 1,800 Total International $ 300,000 $ 356,400 $ 300,000 $ 1,714,600 Domestic. International Analysis Domestic-US & Canada $ 509,254 $ 1,358,066 $ 2,620,541 $ 4,141,129 International -ROW 812,992 1,139,347 2,935,810 3,210,821 International -China 300,000 356,400 300,000 1,714,600 Total Product Sales $ 1,622,246 $ 2,853,813 $ 5,856,351 $ 9,066,550

Note 1 - Organization and Bus_2

Note 1 - Organization and Business (Details Textual)	Sep. 30, 2018
Number of Countries in which Entity Operates	53

Note 3 - Summary of Significa_2

Note 3 - Summary of Significant Accounting Policies (Details Textual)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)shares	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)shares
Number of Operating Segments				2
Allowance for Doubtful Accounts Receivable, Ending Balance	$ 10,000	$ 10,000		$ 10,000		$ 10,000
Impairment of Long-Lived Assets Held-for-use		1,500,000	$ 0	1,500,000
Income from Non-employee Options				12,000
Employee Stock Option [Member]
Allocated Share-based Compensation Expense, Total		72,500	300,000	236,000	$ 543,000
Non-employee Options [Member]
Allocated Share-based Compensation Expense, Total		$ 4,000	$ 6,000	$ 11,000
Options and Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares				3,518,668		3,710,335
Milestone Education LLC [Member]
Additional Interest In Subsidiaries Acquired During Period, Percentage.	50.00%

Note 4 - Notes Receivable, Re_2

Note 4 - Notes Receivable, Related Party (Details Textual) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	Apr. 30, 2018	Jun. 30, 2017	Mar. 31, 2018	Mar. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Jun. 01, 2017	Jun. 30, 2014
Proceeds from Sale of Variable Interest Entity Shares with Agreement to Repurchase					$ (250,000)	$ 250,000
Milestone China [Member]
Equity Method Investment, Ownership Percentage								40.00%
Equity Method Investment, Deferred Gain on Sale		$ 1,400,000
Equity Method Investments					$ 0			$ 1,000,000
Milestone China [Member] | Sale of Variable Interest Entity's Shares [Member]
Equity Method Investment, Ownership Percentage							40.00%
Option to Repurchase, Period		10 years
Price for Shares of Variable Interest Entity Interest Sold		$ 1,400,000
Proceeds from Sale of Variable Interest Entity Shares with Agreement to Repurchase		125,000
Financing Receivable, Net, Total		1,275,000
Note Receivable, Quarterly Installment Amount		125,000
Option to Repurchase Variable Interest Entity Shares, Purchase Price		$ 1,400,000
Option to Repurchase Variable Entity Shares at Specified Purchase Price, Period		2 years
Return Obligation, Amount Repaid	$ 250,000
Notes Receivable, Reversal Amount			$ 1,150,000
Equity Method Investment, Reversal of Deferred Gain on Sale				$ 1,400,000
Termination Agreement, Gain (Loss) on Transaction			$ 0

Note 5 - Inventories (Details T

Note 5 - Inventories (Details Textual) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Inventory Valuation Reserves, Ending Balance	$ 783,000	$ 220,000

Note 5 - Inventories - Summary

Note 5 - Inventories - Summary of Inventories (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Component parts and other materials	$ 181,091	$ 57,652
Total inventories	2,245,958	3,379,209
Dental Segment [Member]
Dental finished goods, net	1,855,538	2,846,272
Medical Segment [Member]
Dental finished goods, net	$ 209,329	$ 475,285

Note 6 - Advances on Contracts

Note 6 - Advances on Contracts (Details Textual) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Advances on Inventory Purchases	$ 884,823	$ 697,192

Note 7 - Consolidation of Var_2

Note 7 - Consolidation of Variable Interest Entity (Details Textual) - USD ($)	1 Months Ended	6 Months Ended	9 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Payments to Acquire Additional Interest in Subsidiaries			$ 8,020
Milestone Education LLC [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage		50.00%
Percentage of Revenue from Services Performed to Variable Interest Entity	80.00%		80.00%	81.00%
Additional Interest In Subsidiaries Acquired During Period, Percentage.	50.00%
Payments to Acquire Additional Interest in Subsidiaries	$ 8,020

Note 8 - Investment in Uncons_3

Note 8 - Investment in Unconsolidated Affiliate (Details Textual)	1 Months Ended	3 Months Ended		9 Months Ended		10 Months Ended	12 Months Ended
	Jun. 30, 2014USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Nov. 13, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2018USD ($)
Allowance for Doubtful Accounts Receivable, Ending Balance		$ 10,000		$ 10,000			$ 10,000
Milestone China [Member]
Equity Method Investments	$ 1,000,000	0		0
Long-term Purchase Commitment, Minimum Quantity Required	772
Equity Method Investment, Ownership Percentage	40.00%
Cost-method Investments, Realized Losses				$ 3,846,513			3,147,470
Equity Method Investment, Deferred Intercompany Profit (Loss), Percentage				40.00%
Income (Loss) from Equity Method Investments, Total		143,242	$ 0	$ 258,616	$ (28,941)
Contract with Customer, Liability, Total		1,300,000		1,300,000			1,700,000
Capitalized Contract Cost, Net, Total		790,000,000		790,000,000			1,100,000
Revenue from Related Parties		300,000	$ 356,400	300,000	$ 1,700,000
Account Receivable, Related Party, Schedule Payment Missed				200,000
Allowance for Doubtful Accounts Receivable, Ending Balance		1,258,995		1,258,995
Capitalized Contract Cost, Amortization				790,189
Milestone China [Member] | Scenario, Forecast [Member]
Accounts Receivable, Related Party, Balloon Payment to be Paid								$ 1,425,000
Milestone China [Member] | Subsequent Event [Member]
Account Receivables, Related Party, Monthly Payment						$ 200,000
Milestone China [Member] | Accounts Receivable from Related Parties [Member]
Equity Method Investment, Deferred Intercompany Profit (Loss)		$ 492,884		$ 492,884			$ 751,500

Note 8 - Investment in Uncons_4

Note 8 - Investment in Unconsolidated Affiliate - Summarized Financial Information (Unaudited) of Milestone China (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Revenue from Contract with Customer, Including Assessed Tax		$ 1,622,246	$ 2,853,813	$ 5,856,351	$ 9,066,550
Cost of goods sold		1,742,451	1,044,540	3,326,341	3,320,411
Gross Profit		(120,205)	1,809,273	2,530,010	5,746,139
Net Losses		(4,404,565)	(1,417,546)	(7,729,937)	(3,535,980)
Milestone China [Member]
Current assets	$ 14,006,025	14,006,025		14,006,025		$ 13,127,422
Non-current assets	2,920,936	2,920,936		2,920,936		3,213,520
Total assets:	16,926,961	16,926,961		16,926,961		16,340,942
Current liabilities	21,122,545	21,122,545		21,122,545		18,468,937
Stockholders' equity	(4,195,584)	(4,195,584)		(4,195,584)		(2,127,995)
Total liabilities and stockholders’ equity	16,926,961	$ 16,926,961		16,926,961		$ 16,340,942
Revenue from Contract with Customer, Including Assessed Tax	1,704,473		1,382,588	3,789,507	2,548,140
Cost of goods sold	787,557		556,430	1,886,009	1,445,634
Gross Profit	916,916		826,158	1,903,498	1,102,506
Other Expenses	(1,279,454)		(1,886,180)	(3,651,106)	(3,487,845)
Net Losses	$ (362,538)		$ (1,060,022)	$ (1,747,608)	$ (2,385,339)

Note 9 - Intangible Assets, P_3

Note 9 - Intangible Assets, Patents (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Impairment of Intangible Assets, Finite-lived	$ 1,539,794		$ 1,539,794
Amortization of Intangible Assets, Total	$ 332,071	$ 151,845	$ 801,426	$ 187,209
Patents [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life			3 years
Patents [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life			20 years

Note 9 - Patents - Summary of P

Note 9 - Patents - Summary of Patents (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Patents, cost	$ 4,017,510	$ 4,017,510
Patents, impairment	(1,539,794)
Patents, accumulated amortization	(2,029,188)	(1,227,762)
Patents, net	448,528	2,789,748
Foundation Intellectual Property Patents [Member]
Patents, cost	1,377,863	1,377,863
Patents, impairment
Patents, accumulated amortization	(929,335)	(787,821)
Patents, net	448,528	590,042
Epidural-Apad Patents [Member]
Patents, cost	2,639,647	2,639,647
Patents, impairment	(1,539,794)
Patents, accumulated amortization	(1,099,853)	(439,941)
Patents, net		$ 2,199,706

Note 10 - Stockholders' Equity

Note 10 - Stockholders' Equity (Details Textual) - shares	Sep. 30, 2018	Dec. 31, 2017
Common Stock, Capital Shares Reserved for Future Issuance	5,300,854	5,111,582
Deferred Compensation Arrangement with Individual, Common Stock Reserved for Future Issuance	1,909,175	1,401,247
Other Stock Options and Warrants [Member]
Common Stock, Capital Shares Reserved for Future Issuance	3,518,668	3,710,335
Chief Executive Officer, Chief Financial Officer and Employees [Member]
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance	1,909,175	1,401,247

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Operating Loss Carryforwards, Valuation Allowance, Total	$ 0	$ 0
Percentage of Valuation Allowance	100.00%
Unrecognized Tax Benefits, Ending Balance	$ 0	$ 0
Earliest Tax Year [Member]
Open Tax Year	2,014
Tax Year 2015 [Member]
Open Tax Year	2,015
Tax Year 2016 [Member]
Open Tax Year	2,016
Latest Tax Year [Member]
Open Tax Year	2,017

Note 12 - Segment and Geograp_3

Note 12 - Segment and Geographic Data (Details Textual)	9 Months Ended
	Sep. 30, 2018
Number of Reportable Segments	2

Note 12 - Segment and Geograp_4

Note 12 - Segment and Geographic Data - Summary by Reporting and Operating Segments (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Product sales, net	$ 1,622,246	$ 2,853,813	$ 5,856,351	$ 9,066,550
Operating Income (Loss)	(4,547,580)	(1,413,607)	(7,973,924)	(3,491,917)
Depreciation and Amortization	344,984	164,868	855,101	231,255
Income before taxes and equity in earnings of affiliates:	(4,547,820)	(1,411,071)	(7,973,028)	(3,488,700)
Total assets	7,625,221		7,625,221		$ 15,628,787
Corporate, Non-Segment [Member]
Operating Income (Loss)	(3,200,126)	(1,607,258)	(6,084,685)	(4,293,125)
Depreciation and Amortization	338,565	155,092	821,084	196,632
Income before taxes and equity in earnings of affiliates:	(3,133,819)	(1,607,513)	(6,088,167)	(4,294,346)
Total assets	860,058		860,058		4,718,130
Dental Segment [Member] | Operating Segments [Member]
Product sales, net	1,622,246	2,853,813	5,780,251	9,066,550
Operating Income (Loss)	(893,148)	711,589	119,613	2,547,599
Depreciation and Amortization	3,889	4,261	12,133	13,187
Income before taxes and equity in earnings of affiliates:	(959,095)	714,840	125,734	2,553,437
Total assets	6,380,314		6,380,314		10,255,144
Medical Segment [Member] | Operating Segments [Member]
Product sales, net			76,100
Operating Income (Loss)	(454,306)	(517,938)	(2,008,852)	(1,746,391)
Depreciation and Amortization	2,530	5,515	21,884	21,436
Income before taxes and equity in earnings of affiliates:	(454,906)	$ (518,398)	(2,010,595)	$ (1,747,791)
Total assets	$ 384,849		$ 384,849		$ 655,513

Note 12 - Segment and Geograp_5

Note 12 - Segment and Geographic Data - Summary of Operations by Geographic Area (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Product sales, net	$ 1,622,246	$ 2,853,813	$ 5,856,351	$ 9,066,550
Domestic [Member]
Product sales, net	509,254	1,358,066	2,620,541	4,141,129
Domestic [Member] | Devices [Member]
Product sales, net	119,190	452,232	251,743	857,525
Domestic [Member] | Handpieces [Member]
Product sales, net	369,027	893,496	2,296,533	3,230,567
Domestic [Member] | Manufactured Product, Other [Member]
Product sales, net	21,037	12,338	72,265	53,037
Rest of World [Member]
Product sales, net	812,992	1,139,347	2,935,810	3,210,821
Rest of World [Member] | Devices [Member]
Product sales, net	299,872	340,575	952,390	1,053,050
Rest of World [Member] | Handpieces [Member]
Product sales, net	506,880	765,821	1,924,901	2,068,007
Rest of World [Member] | Manufactured Product, Other [Member]
Product sales, net	6,240	32,951	58,519	89,764
CHINA
Product sales, net	300,000	356,400	300,000	1,714,600
CHINA | Devices [Member]
Product sales, net				1,000,000
CHINA | Handpieces [Member]
Product sales, net	300,000	356,400	300,000	712,800
CHINA | Manufactured Product, Other [Member]
Product sales, net				$ 1,800

Note 13 - Concentration (Detail

Note 13 - Concentration (Details Textual)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017	Sep. 30, 2018USD ($)	Sep. 30, 2017	Dec. 31, 2017USD ($)
Accounts Receivable, Gross	$ 1,695,967		$ 1,695,967		$ 2,555,476
Sales Revenue, Goods, Net [Member] | Customer Concentration Risk [Member]
Number of Customers	1	2	1	2
Sales Revenue, Goods, Net [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Concentration Risk, Percentage	35.00%		48.00%
Sales Revenue, Goods, Net [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Concentration Risk, Percentage		67.00%		72.00%
Sales Revenue, Goods, Net [Member] | Customer Concentration Risk [Member] | Customer One [Member]
Concentration Risk, Percentage		54.00%		53.00%
Sales Revenue, Goods, Net [Member] | Customer Concentration Risk [Member] | Customer Two [Member]
Concentration Risk, Percentage		13.00%		19.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer One [Member]
Concentration Risk, Percentage	55.00%				53.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer Two [Member]
Concentration Risk, Percentage	19.00%				25.00%

Note 14 - Related Party Trans_2

Note 14 - Related Party Transactions (Details Textual) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	Apr. 30, 2018	Jan. 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Deferred Revenue, Current			$ 1,258,995		$ 1,258,995		$ 1,725,450
Revenue from Contract with Customer, Including Assessed Tax			1,622,246	$ 2,853,813	5,856,351	$ 9,066,550
Milestone China [Member]
Revenue from Related Parties			300,000	356,400	300,000	1,700,000
Capitalized Contract Cost, Net, Total			790,000,000		790,000,000		1,100,000
Contract with Customer, Liability, Total			1,300,000		1,300,000		1,700,000
Milestone China [Member] | Sale of Variable Interest Entity's Shares [Member]
Return Obligation, Amount Repaid	$ 250,000
Wand Dental Inc [Member]
Deferred Revenue, Current			342,540		342,540
United Systems [Member]
Accounts Receivable, Related Parties			750,000		750,000
Capitalized Contract Cost, Net, Total			686,365		686,365
Milestone China [Member]
Deferred Revenue, Current							1,700,000
Revenue from Related Parties			300,000	356,400	300,000
Capitalized Contract Cost, Net, Total			790,000,000		790,000,000		1,100,000
Contract with Customer, Liability, Total			1,300,000		1,300,000
Revenue from Contract with Customer, Including Assessed Tax						1,700,000
Manufacturing Agreement for Handpieces [Member]
Related Party Transaction, Purchases from Related Party			361,727	$ 721,225	900,000	$ 1,690,582
Due to Related Parties, Total			1,285,681		1,285,681		$ 985,678
Distributor Agreement to Milestone China [Member] | United Systems [Member]
Revenue from Related Parties					750,000
Consulting Services [Member]
Related Party Transaction, Expenses from Transactions with Related Party			25,000		75,000
Consulting Services [Member] | Innovest S.p.A. [Member]
Related Party Transaction, Expenses from Transactions with Related Party			$ 20,000		$ 60,000
Consulting Services Agreement, Term		1 year

Note 15 - Commitments (Details

Note 15 - Commitments (Details Textual)	Jan. 01, 2005	May 31, 2018$ / sharesshares	Feb. 28, 2018USD ($)	Jan. 31, 2017	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Advances on Inventory Purchases					$ 884,823		$ 884,823		$ 697,192
Additional Percentage of Director Compensation on Sales Value Using Certain Specify Technology	2.50%
Additional Percentage of Director Compensation Sales Value Using Other Kind of Technology	5.00%
Consulting Agreement [Member]
Contingent Consideration, Services, Option to Buy Shares | shares		500,000
Contingent Consideration, Services, Price Per Share | $ / shares		$ 1
Contingent Consideration, Services, Share Bought Threshold Trigger | shares		400,000
Contingent Consideration, Services, Additional Option to Buy Shares | shares		500,000
Contingent Consideration, Services, Ratio of Shares Bought to Additional Option, Numerator		4
Contingent Consideration, Services, Ratio of Shares Bought to Additional Option, Denominator		5
Consulting Agreement [Member] | Minimum [Member]
Contingent Consideration, Services, Share Bought Threshold Trigger Days		30 days
Consulting Agreement [Member] | Maximum [Member]
Contingent Consideration, Services, Share Bought Threshold Trigger Days		60 days
Former President and Chief Executive Officer [Member]
Employee Resignation Assertion, Gross Settlement			$ 175,000
Employee Resignation Assertion, Payment							147,222
Director of Clinical Affairs [Member]
Royalty Expense					77,907	$ 122,606	284,437	$ 446,098
Professional Fees					39,000	$ 68,751	146,751	$ 206,253
Accounts Payable, Related Parties					232,000		232,000		108,000
Purchase Commitment for Devices [Member]
Purchase Commitment Number Of Units				2,000
Purchase Commitment, Remaining Minimum Amount Committed					1,152,888		1,152,888
Advances on Inventory Purchases					884,823		884,823		$ 697,192
Purchase Obligation, Total					$ 268,065		$ 268,065