Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Revenues
Licensing and software		$ 12,000
Software maintenance	807,512	807,795
Cloud-based offering	59,703	43,283
Consulting services	72,771	82,054
Other	2,757	7,811
Total revenues	942,743	952,943
Cost of revenues	(373,552)	(388,156)
Gross profit	569,191	564,787
Operating expenses:
Selling, general and administrative expenses	1,082,185	667,816
Depreciation and amortization	325	108
Bad debt expense (recovery)	(51,022)	6,138
Total operating expenses	1,031,488	674,062
Operating loss	(462,297)	(109,275)
Other Income (Expense):
Gain on derivative liabilities	339,467	28,712
Forbearance fees	(3,000)	(11,100)
Interest income	15	10
Interest expense	(558,011)	(376,967)
Net loss before non-controlling interest and income tax expense	(683,826)	(468,620)
Income tax expense	35,910	75,560
Net loss before non-controlling interest	(719,736)	(544,180)
Net loss attributable to non-controlling interest	(8,671)	(9,148)
Net loss attributable to Vertical Computer Systems, Inc.	(728,407)	(553,328)
Dividend applicable to preferred stock	(151,472)	(147,000)
Net loss applicable to common stockholders	$ (879,879)	$ (700,328)
Basic and diluted loss per share (in dollars per share)	$ (0.00)	$ (0.00)
Basic and diluted weighted average of common shares outstanding (in shares)	1,133,430,551	1,085,680,776
Comprehensive loss
Net loss	$ (719,736)	$ (544,180)
Translation adjustments	(23,989)	(117,481)
Comprehensive loss	(743,725)	(661,661)
Comprehensive income attributable to non-controlling interest	(8,671)	(9,148)
Comprehensive loss attributable to Vertical Computer Systems, Inc.	$ (752,396)	$ (670,809)