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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2014
Income Taxes [Abstract]  
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
Provision for income taxes is as follows for the years ended:
 
 
 
DECEMBER 31,
 
 
 
2014
 
2013
 
2012
 
 
 
 
 
 
 
 
 
 
 
 
Current provision (benefit)
 
 
 
 
 
 
 
 
 
 
Federal
 
$
(146,125)
 
$
-
 
$
-
 
State
 
 
39,522
 
 
249,273
 
 
(17,864)
 
Foreign
 
 
5,796
 
 
-
 
 
-
 
Total
 
 
(100,807)
 
 
249,273
 
 
(17,864)
 
 
 
 
 
 
 
 
 
 
 
 
Deferred provision (benefit)
 
 
 
 
 
 
 
 
 
 
Federal
 
 
3,459,123
 
 
96,180
 
 
(33,748)
 
State
 
 
234,398
 
 
17,311
 
 
(48,075)
 
Foreign
 
 
-
 
 
-
 
 
-
 
Total
 
 
3,693,521
 
 
113,491
 
 
(81,823)
 
 
 
 
 
 
 
 
 
 
 
 
Income tax provision (benefit)
 
$
3,592,714
 
$
362,764
 
$
(99,687)
 
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
The provision (benefit) for income taxes results in effective rates, which differs from the federal and state statutory rate as follows for the years ended:
 
 
 
DECEMBER 31,
 
 
 
2014
 
 
2013
 
 
2012
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Statutory federal income tax rate
 
 
34.0
%
 
 
34.0
%
 
 
34.0
%
State income tax rate (net of federal benefit)
 
 
-3.8
%
 
 
-8.8
%
 
 
3.1
%
Non-deductible expenses
 
 
-0.6
%
 
 
-2.4
%
 
 
3.1
%
Change in valuation allowance
 
 
-103.2
%
 
 
 
 
 
-3.9
%
Adjustments to state net operating losses
 
 
0.0
%
 
 
0.0
%
 
 
-7.8
%
Adjustments to share-based compensation
 
 
 
 
 
-53.8
%
 
 
3.5
%
Change in fair value of contingent consideration
 
 
0.0
%
 
 
0.0
%
 
 
-44.5
%
Return to accrual difference true-ups
 
 
-3.5
%
 
 
1.6
%
 
 
-0.1
%
Other
 
 
1.2
%
 
 
 
 
 
 
Combined effective tax rate
 
 
-75.9
%
 
 
-29.4
%
 
 
-12.6
%
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
The deferred tax assets (liabilities) consisted of the following:
 
 
 
DECEMBER 31,
 
 
 
2014
 
2013
 
Deferred tax assets:
 
 
 
 
 
 
 
Net operating loss carryforwards
 
$
7,003,976
 
$
4,985,548
 
Alternative minimum tax credit
 
 
45,650
 
 
45,650
 
Share-based compensation
 
 
340,735
 
 
381,123
 
Intangible amortization
 
 
968,485
 
 
714,354
 
Foreign depreciation
 
 
18,584
 
 
46,373
 
Other assets
 
 
186,900
 
 
166,642
 
 
 
 
 
 
 
 
 
Total deferred tax assets
 
 
8,564,330
 
 
6,339,690
 
Less: valuation allowance
 
 
(5,996,720)
 
 
(712,847)
 
Total deferred tax assets, net
 
 
2,567,610
 
 
5,626,843
 
 
 
 
 
 
 
 
 
Deferred tax liabilities:
 
 
 
 
 
 
 
Goodwill amortization
 
 
2,238,814
 
 
1,886,197
 
Foreign intangible amortization
 
 
447,811
 
 
 
Depreciation
 
 
231,192
 
 
 
Other liabilities
 
 
16,195
 
 
 
Foreign capitalized software costs
 
 
62,825
 
 
33,759
 
 
 
 
 
 
 
 
 
Total deferred tax liabilities
 
 
2,996,837
 
 
1,919,956
 
 
 
 
 
 
 
 
 
Net deferred tax (liability) asset
 
$
(429,227)
 
$
3,706,887
 
Summary of Valuation Allowance [Table Text Block]
Changes in the valuation allowance for the years ended were as follows:
 
 
 
DECEMBER 31,
 
 
 
2014
 
2013
 
2012
 
 
 
 
 
 
 
 
 
Beginning balance
 
$
(856,085)
 
$
(849,654)
 
$
(880,384)
 
Decreases (Increases)
 
 
(5,283,873)
 
 
(6,431)
 
 
30,730
 
 
 
 
 
 
 
 
 
 
 
 
Ending balance
 
$
(6,139,958)
 
$
(856,085)
 
$
(849,654)