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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2013
Income Taxes [Abstract]  
Schedule of Provision for Income Taxes

 

    DECEMBER 31,  
    2013     2012  
             
Current provision (benefit)                
Federal   $ -     $ -  
State     249,273       (17,864 )
Total     249,273       (17,864 )
                 
Deferred provision (benefit)                
Federal     96,180       (33,748 )
State     17,311       (48,075 )
Total     113,491       (81,823 )
                 
Income tax provision (benefit)   $ 362,764     $ (99,687 )

 

Schedule of Reconciliation of Income Taxes

 

    DECEMBER 31,  
    2013     2012  
             
Statutory federal income tax rate     34.0 %     34.0 %
State income tax rate (net of federal benefit)     -8.8 %     3.1 %
Non-deductible expenses     -2.4 %     3.1 %
Change in valuation allowance     0.0 %     -3.9 %
Adjustments to state net operating losses     0.0 %     -7.8 %
Adjustments to share-based compensation     -53.8 %     3.5 %
Change in fair value of contingent consideration     0.0 %     -44.5 %
Section 382 limitation                
Return to accrual difference true-ups     1.6 %     -0.1 %
Combined effective tax rate     -29.4 %     -12.6 %

 

Schedule of Deferred Tax Assets and Liabilities

 

    DECEMBER 31,  
    2013     2012  
Deferred tax assets:                
Net operating loss carryforwards   $ 4,985,548     $ 4,818,357  
Alternative  minimum tax credit     45,650       45,650  
Share-based compensation     381,123       509,043  
Intangibles     714,354       195,535  
Depreciation     46,373       54,222  
Other assets     166,642       156,617  
                 
Total deferred tax assets     6,339,690       5,779,424  
Less: valuation allowance     (712,847 )     (849,654 )
Total deferred tax assets, net     5,626,843       4,929,770  
                 
Deferred tax liabilities:                
Goodwill amortization     1,886,197       1,106,326  
Capitalized software costs     33,759       3,066  
                 
Total deferred tax liabilities     1,919,956       1,109,392  
                 
Net deferred tax asset (liability)   $ 3,706,887     $ 3,820,378  

 

Schedule of Change in Valuation Allowance

 

    DECEMBER 31,  
    2013     2012  
             
Beginning balance   $ (849,654 )   $ (880,384 )
Decreases (Increases)     (6,431 )     30,730  
Ending balance   $ (856,085 )   $ (849,654 )