Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenues
Licensing and software	$ 517		$ 517	$ 12,000
Software maintenance	789,264	821,813	1,596,776	1,629,608
Cloud-based offering	65,964	81,183	125,667	124,466
Consulting services	103,721	65,943	176,492	147,997
Other	140	720	2,897	8,531
Total revenues	959,606	969,659	1,902,349	1,922,602
Cost of revenues	(439,243)	(376,308)	(812,795)	(764,464)
Gross profit	520,363	593,351	1,089,554	1,158,138
Operating expenses:
Selling, general and administrative expenses	897,074	808,832	1,979,259	1,476,648
Depreciation and amortization	325	325	650	433
Bad debt expense (recovery)	(13,645)	5,789	(64,667)	11,927
Total operating expenses	883,754	814,946	1,915,242	1,489,008
Operating Loss	(363,391)	(221,595)	(825,688)	(330,870)
Other Income (Expense):
Gain (loss) on derivative liabilities	280,431	(139,747)	619,898	(111,035)
Gain on debt extinguishment		35,969		35,969
Forbearance fees	(3,000)	(6,000)	(6,000)	(17,100)
Interest income	1	8	16	18
Interest expense	(460,592)	(526,078)	(1,018,603)	(903,045)
Net loss before non-controlling interest and income tax expense	(546,551)	(857,443)	(1,230,377)	(1,326,063)
Income tax expense	84,289	27,196	120,199	102,756
Net loss before non-controlling interest	(630,840)	(884,639)	(1,350,576)	(1,428,819)
Net loss (income) attributable to non-controlling interest	45,532	(20,192)	36,861	(29,340)
Net loss attributable to Vertical Computer Systems, Inc.	(585,308)	(904,831)	(1,313,715)	(1,458,159)
Dividends applicable to preferred stock	(154,933)	(147,000)	(306,405)	(294,000)
Net loss available to common stockholders	$ (740,241)	$ (1,051,831)	$ (1,620,120)	$ (1,752,159)
Basic and diluted net loss per share (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Basic and diluted weighted average of common shares outstanding (in shares)	1,133,335,130	1,100,964,575	1,132,475,119	1,093,322,674
Comprehensive loss
Net loss	$ (630,840)	$ (884,639)	$ (1,350,576)	$ (1,428,819)
Translation adjustments	(11,191)	(56,717)	(35,180)	(174,198)
Comprehensive loss	(642,031)	(941,356)	(1,385,756)	(1,603,017)
Comprehensive (income) loss attributable to non-controlling interest	45,532	(20,192)	36,861	(29,340)
Comprehensive loss attributable to Vertical Computer Systems, Inc.	$ (596,499)	$ (961,548)	$ (1,348,895)	$ (1,632,357)