Disclosure of Compensation Related Costs, Share-based Payments [Text Block] | 9. Stockholders’ Equity The Company has authorized 100,000,000 0.01 22,047,531 Restricted Stock Awards On August 11, 2016, management and employees of Subsidiary in conjunction with the incorporation on July 22, 2016 received 12,209,677 4.13607 2,952 0.0002 7,966,070 4,094,708 beginning August 1, 2016 with one-third vesting on August 1, 2017 and the balance monthly over the remaining two years On October 13, 2016, Subsidiary granted 62,041 245,434 As a condition of the Recapitalization, a total of 4,094,708 4,381,003 35 72.5 Weighted- Shares Average Shares Remeasured Price Stock awards granted at Inception 12,209,677 0.20 Granted October 13, 2016 62,041 0.70 Granted October 16, 2016 245,434 0.70 Remeasurement at November 4, 2016 - 5,837,788 * 0.43 Vested - - Forfeited - - - Unvested at December 31, 2016 12,517,152 0.41 Expected to vest after December 31, 2016 12,517,152 0 * The number of shares Remeasured as of November 4, 2016 reflect the effect of the Monte Carlo simulation determination of the estimated number of shares expected to be released from the performance condition escrow. This estimate will be reevaluated at each quarter end until the final outcome of the performance condition is satisfied on December 31, 2017. At December 31, 2016, total compensation cost related to restricted stock awards but not yet recognized was $ 3,953,000 2.6 Stock Options On December 19, 2016, the Company’s Board of Directors approved the 2016 Stock Incentive Plan (“Plan”) and reserved 1,670,867 The estimated fair value of stock-based awards is recognized as compensation expense over the vesting period of the award. The fair value of restricted stock awards is determined based on the number of shares granted and the quoted price of the Company’s common stock on the date of grant. The fair value of stock option awards are estimated at the grant date as calculated using the Black-Scholes option-pricing model. The Black-Scholes model requires various highly judgmental assumptions including expected volatility and option life. The fair values of our stock option grants were estimated with the following average assumptions: 2016 Expected life 6.0 years Risk-free interest rate 2.17 % Expected annual volatility 113.79 % Dividend yield 0.00 % Weighted Average Weighted Remaining Average Number of Average Contractual Intrinsic Shares Exercise Price Life (in years) Value Outstanding at July 22, 2016 (Inception) - - - Assumed through Recapitalization 175,000 0.17 2.38 Granted 100,137 1.02 9.99 Exercised - - Forfeited - - Outstanding at December 31, 2016 275,137 0.48 5.15 157,000 Vested and expected to vest at December 31, 2016 275,137 0.48 5.15 157,000 Exercisable at December 31, 2016 175,000 0.17 2.38 154,000 The Company has granted 100,137 1.02 December 28, 2026 5,542 82,816 2.8 In addition, the Company assumed 175,000 0.17 May 15, 2019 2016 Weighted average grant-date fair value for options granted during the year $ 0.88 Vested options in-the-money at December 31, 2016 175,000 Aggregate intrinsic value of options exercised during the year $ - Stock options outstanding 100,137 Stock options available for future grant 1,570,730 1,670,867 Common Stock Warrants Channel Partner Program On December 19, 2016, the Company’s Board of Directors approved a program to be administered by management that authorized the Company to issue up to 5,000,000 Weighted Average Weighted Remaining Average Number of Average Contractual Intrinsic Shares Exercise Price Life (in years) Value Outstanding at July 22, 2016 (Inception) - - - Granted 350,000 1.05 4.98 Exercised - - Forfeited - - Outstanding at December 31, 2016 350,000 1.05 4.98 - Vested and expected to vest at December 31, 2016 239,000 1.05 4.98 - Exercisable at December 31, 2016 - - - - In December 2016, the Company issued 350,000 0.95 1.09 1.05 The Company uses a Monte Carlo simulation model to determine the number of shares expected to be earned by Channel Partners based on performance obligations to be satisfied over a defined period which will commence at the launch of a Channel on the Company’s platform. As of December 31, 2016, the Monte Carlo simulation determined that an estimated 239,000 In accordance with the Investment Banking Advisory Agreement more fully described in Note 11, Integrated issued warrants to MDB Capital Group, LLC to purchase 1,169,607 0.20 November 4, 2021 994,000 Common Stock to be Issued The Company agreed to compensate its four non-management directors by issuing common stock in addition to cash for services rendered in 2016. Two of these directors are affiliated with the advisory service s firm that provided investment banking services to the Company. The number of shares issued to each director was determined based upon the equivalent cash compensation accrued divided by the quoted closing price of the Company’s common stock on the date the compensation is fully earned each quarter, which is the last day of such quarter. The Company recorded stock-based compensation of $ 6,250 Stock-based Compensation Restricted Channel Common Stock at Stock Partner Stock to Inception Options Warrants be Issued Total Research and development 67,842 - - - 67,842 General and administrative 1,026,135 5,542 - 6,250 1,037,927 1,093,977 5,542 - 6,250 1,105,769 139,375 Restricted Stock Capitalized website development costs 139,375 | 9. Stockholders’ Equity The Company has authorized 100,000,000 0.01 25,983,461 11,290,768 43.5 Restricted Stock Awards On August 11, 2016, management and employees of Subsidiary in conjunction with the incorporation on July 22, 2016, received 12,209,677 4.13607 4,094,708 On October 13, 2016, Subsidiary granted 62,041 245,434 As a condition of the Recapitalization, a total of 4,094,708 shares were required to be placed into an escrow arrangement for purposes of enforcement of the Company option to buy back shares for the balance of the three-year service period. A total of 4,381,003 35 Pursuant to FASB ASC 718, escrowed share arrangements in a capital raising transaction are considered to be compensatory, as such, the shares subject to these escrow provisions were re-measured as of November 4, 2016, the date of the Recapitalization. The estimated fair value of these shares was determined based on the quoted closing stock price on November 4, 2016. Because these shares require continued service to the Company the estimated fair value is recognized as compensation expense over the vesting period of the award. At December 31, 2016, it was estimated that 72.5% of the shares subject to the performance condition will be released. At June 30, 2017, the expected achievement of the performance condition was reevaluated and it was determined that the shares estimated to be released had increased to 100 Shares Shares Weighted- Stock awards granted at Inception 12,209,677 $ 0.20 Granted October 13, 2016 62,041 0.70 Granted October 16, 2016 245,434 0.70 Remeasurement at November 4, 2016 - 5,837,788 * 0.43 Vested - - Reevaluation of shares expected to be released as of March 31, 2017 - 1,007,633 * 0.06 Reevaluation of shares expected to be released as of June 30, 2017 - 197,145 * 0.01 Unvested at June 30, 2017 12,517,152 $ 0.48 Expected to vest after June 30, 2017 12,517,152 $ 0.48 * The number of shares Remeasured as of November 4, 2016, March 31, 2017 and June 30, 2017 reflect the effect of the Monte Carlo simulation determination of the estimated number of shares expected to be released from the performance condition escrow. This estimate will be reevaluated at each quarter end until the final outcome of the performance condition is satisfied on December 31, 2017. At June 30, 2017, total compensation cost related to restricted stock awards but not yet recognized was $ 3,835,000 2.1 Stock Options On December 19, 2016, the Company’s Board of Directors approved the 2016 Stock Incentive Plan (“Plan”) and reserved 1,670,867 shares of common stock for issuance under the Plan, including options and restricted performance stock awards. On June 28, 2017, the Board of Directors approved an increase in the total number of shares reserved from 1,670,867 to 3,000,000 The estimated fair value of stock-based awards is recognized as compensation expense over the vesting period of the award. The fair value of restricted stock awards is determined based on the number of shares granted and the quoted price of the Company’s common stock on the date of grant. The fair value of stock option awards are estimated at the grant date as calculated using the Black-Scholes option-pricing model. The Black-Scholes model requires various highly judgmental assumptions including expected volatility and option life. The fair values of our stock option grants were estimated with the following average assumptions: The fair value of stock options granted during the period ended June 30, 2017 were estimated with the following assumptions: First Second Quarter Expected life in years 6.0 5.9 Risk-free interest rate 2.13 % 1.97 % Expected annual volatility 114.20 % 117.87 % Dividend yield 0.00 % 0.00 % Number of Weighted Weighted Average Outstanding at January 1, 2017 275,137 $ 0.48 5.15 . Granted 1,779,000 1.37 9.79 Exercised - - Forfeited (50,000) (1.23) Outstanding at June 30, 2017 2,004,137 $ 1.25 9.16 $ 498,300 Vested and expected to vest at June 30, 2017 20,044,137 $ 1.25 9.16 $ 498,300 Exercisable at June 30, 2017 195,000 $ 0.28 2.70 $ 238,750 The Company has granted 1,879,137 200,014 217,292 176,017 23,998 191,513 25,779 At June 30, 2017, total compensation cost related to stock options granted under the Plan but not yet recognized was $ 1,699,000 2.41 In addition, the Company assumed 175,000 0.17 May 15, 2019 Weighted average grant-date fair value for options granted during the year $ 1.37 Vested options in-the-money at June 30, 2017 175,000 Aggregate intrinsic value of options exercised during the year $ - Stock options outstanding under the Plan 1,829,137 Stock options available for future grant 1,170,863 3,000,000 Common Stock Warrants Channel Partner Program On December 19, 2016, the Company’s Board of Directors approved a program to be administered by management that authorized the Company to issue up to 5,000,000 common stock warrants to provide equity incentive to its Channel Partners to motivate and reward them for their services to the Company and to align the interests of the Channel Partners with those of stockholders of the Company. Number of Weighted Weighted Average Outstanding at January 1, 2017 350,000 $ 1.05 4.75 Granted 2,674,500 1.33 4.72 Exercised - - - Forfeited - - - Outstanding at June 30, 2017 3,024,500 $ 1.30 4.70 $ 817,000 Vested and expected to vest at June 30, 2017 1,319,000 $ 1.30 4.70 $ 361,000 Exercisable at June 30, 2017 - - - - In the six months ended June 30, 2017, the Company issued 2,674,500 1.05 1.90 1.33 The Company uses a Monte Carlo simulation model to determine the number of shares expected to be earned by Channel Partners based on performance obligations to be satisfied over a defined period which will commence at the launch of a Channel on the Company’s platform. As of June 30, 2017, the Company has estimated that 1,319,000 80,000 Other Warrants In accordance with the Investment Banking Advisory Agreement more fully described in Note 11 Related Parties, Integrated issued warrants to MDB Capital Group, LLC to purchase 1,169,607 0.20 November 4, 2021 1,520,000 Common Stock Private Placement of Common Stock On April 4, 2017, the Company completed a private placement of its common stock, selling 3,765,000 1.00 3,765,000 188,250 162,000 446,000 201,000 Stock-based Compensation Restricted Channel Stock at Stock Partner Inception Options Warrants Warrants Total Service Costs $ - $ - $ 80,000 $ - $ 80,000 Research and development - - - - - General and administrative 269,341 176,016 - 32,335 477,692 $ 269,341 $ 176,016 $ 80,000 $ 32,335 $ 557,692 In addition, during the three months ended June 30, 2017, stock-based compensation totaling $ 232,622 Restricted Channel Stock at Stock Partner Inception Options Warrants Warrants Total Service Costs $ - $ - $ 80,000 $ - $ 80,000 Research and development - - - - - General and administrative 539,994 191,512 - 32,335 763,841 $ 539,994 $ 191,512 $ 80,000 $ 32,335 $ 843,841 In addition, during the six months ended June 30, 2017, stock-based compensation totaling $ 444,818 |