Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current assets
Cash	$ 224,369	$ 62,084
Accounts receivable, net of allowance for bad debts of $196,292 and $234,439	172,041	349,002
Prepaid expenses and other current assets	21,238	5,312
Total current assets	417,648	416,398
Property and equipment, net of accumulated depreciation of $1,043,571 and $1,044,936	6,940	9,211
Intangible assets, net of accumulated amortization of $319,403 and $319,504	6,690	6,690
Deposits and other	7,881	8,037
Total assets	439,159	440,336
Current liabilities:
Accounts payable and accrued liabilities	15,532,354	14,122,394
Accounts payable to related parties	183,641	148,760
Deferred revenue	1,214,844	1,752,421
Derivative liabilities	63,576	159,537
Convertible debentures, net of unamortized discounts of $0 and $75,705	1,255,969	1,164,295
Notes payable, net of discounts of $2,614 and $0	6,705,116	3,775,703
Notes payable and convertible debt to related parties	353,242	308,242
Total current liabilities	25,308,742	21,431,352
Non-current portion - notes payable		2,158,140
Total liabilities	25,308,742	23,589,492
Convertible Cumulative Preferred stock	10,457,209	10,457,209
Stockholders' Deficit
Common Stock; $.00001 par value; 2,000,000,000 shares authorized 1,191,165,201 issued and 1,151,165,201 outstanding as of September 30, 2018 and 1,188,095,201 issued and 1,148,095,201 outstanding as of December 31, 2017	11,913	11,883
Treasury stock; 40,000,000 as of September 30, 2018 and December 31, 2017	(400)	(400)
Additional paid-in capital	24,929,677	24,609,424
Accumulated deficit	(60,021,033)	(58,087,916)
Accumulated other comprehensive income - foreign currency translation	423,180	339,051
Total Vertical Computer Systems, Inc. stockholders' deficit	(34,656,663)	(33,127,958)
Non-controlling interest	(670,129)	(478,407)
Total stockholders' deficit	(35,326,792)	(33,606,365)
Total liabilities and stockholders' deficit	439,159	440,336
Series A 4% Convertible Cumulative Preferred Stock [Member]
Current liabilities:
Convertible Cumulative Preferred stock	10,255,185	10,255,185
Series B 10% Convertible Cumulative Preferred stock [Member]
Current liabilities:
Convertible Cumulative Preferred stock	246	246
Series C 4% Convertible Cumulative Preferred stock [Member]
Current liabilities:
Convertible Cumulative Preferred stock	200,926	200,926
Series D 15% Convertible Cumulative Preferred stock [Member]
Current liabilities:
Convertible Cumulative Preferred stock	$ 852	$ 852