Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current assets
Cash	$ 81,261	$ 190,448
Accounts receivable, net of allowance for bad debts of $89,025 and $139,705	432,435	367,278
Prepaid expenses and other current assets	44,337	10,355
Total current assets	558,033	568,081
Property and equipment, net of accumulated depreciation of $1,044,458 and $1,043,397	9,517	5,097
Intangible assets, net of accumulated amortization of $319,533 and $319,513	6,690	6,690
Deposits and other assets	8,000	8,064
Total assets	582,240	587,932
Current liabilities:
Accounts payable and accrued liabilities	12,663,211	12,075,298
Accounts payable to related parties	137,532	139,546
Deferred revenue	1,873,357	1,794,264
Derivative liabilities	685,221	1,014,192
Convertible debentures, net of unamortized discounts of $127,255 and $354,785	1,117,745	899,428
Notes payable	4,999,049	4,953,717
Notes payable and convertible debt to related parties	308,242	308,242
Total current liabilities	21,784,357	21,184,687
Total liabilities	21,784,357	21,184,687
Convertible Cumulative Preferred stock	10,268,523	10,268,523
Stockholders' Deficit
Common Stock; $.00001 par value; 2,000,000,000 shares authorized; 1,172,114,528 issued and 1,132,114,528 outstanding as of March 31, 2017 and 1,167,841,439 issued and 1,127,841,439 outstanding as of December 31, 2016	11,721	11,679
Treasury stock: 40,000,000 as of March 31, 2017 and December 31, 2016	(400)	(400)
Additional paid-in capital	23,843,378	23,672,153
Accumulated deficit	(55,746,082)	(55,017,675)
Accumulated other comprehensive income - foreign currency translation	401,007	424,996
Total Vertical Computer Systems, Inc. stockholders' deficit	(31,490,376)	(30,909,247)
Non-controlling interest	19,736	43,969
Total stockholders' deficit	(31,470,640)	(30,865,278)
Total liabilities and stockholders' deficit	582,240	587,932
Series A Preferred Stock [Member]
Current liabilities:
Convertible Cumulative Preferred stock	10,066,499	10,066,499
Series B Preferred Stock [Member]
Current liabilities:
Convertible Cumulative Preferred stock	246	246
Series C Preferred Stock [Member]
Current liabilities:
Convertible Cumulative Preferred stock	200,926	200,926
Series D Preferred Stock [Member]
Current liabilities:
Convertible Cumulative Preferred stock	$ 852	$ 852