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Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2018
Sep. 30, 2017
Sep. 30, 2018
Sep. 30, 2017
Revenues        
Total revenues $ 998,129 $ 920,718 $ 3,084,108 $ 2,823,067
Cost of revenues (399,993) (357,689) (1,153,507) (1,170,484)
Gross profit 598,136 563,029 1,930,601 1,652,583
Operating expenses:        
Selling, general and administrative expenses 765,227 994,410 2,404,599 2,973,669
Depreciation and amortization 788 324 2,364 974
Bad debt expense (recovery) (12,549) 40,520 (35,561) (24,147)
Total operating expenses 753,466 1,035,254 2,371,402 2,950,496
Operating Loss (155,330) (472,225) (440,801) (1,297,913)
Other Income (Expense):        
Interest income 2 1 8 17
Gain on derivative liabilities 33,032 305,914 129,346 925,812
Non-operating penalties (125,850)
Forbearance fees (6,000)
Interest expense (523,875) (374,914) (1,432,364) (1,393,517)
Net loss before non-controlling interest and income tax expense (benefit) (646,171) (541,224) (1,869,661) (1,771,601)
Income tax expense (benefit) 19,028 (41,185) 153,023 79,014
Net loss before non-controlling interest (665,199) (500,039) (2,022,684) (1,850,615)
Net loss attributable to non-controlling interest 25,582 42,939 89,567 79,800
Net loss attributable to Vertical Computer Systems, Inc. (639,617) (457,100) (1,933,117) (1,770,815)
Dividends applicable to preferred stock (155,600) (155,604) (466,800) (462,009)
Net loss available to common stockholders $ (795,217) $ (612,704) $ (2,399,917) $ (2,232,824)
Basic and diluted net loss per share (in dollars per share) $ (0.00) $ (0.00) $ (0.00) $ (0.00)
Basic weighted average common shares outstanding (in shares) 1,151,162,484 1,138,224,766 1,149,804,908 1,134,412,731
Diluted weighted average common shares outstanding (in shares) 1,207,520,965 1,138,224,766 1,206,163,389 1,134,412,731
Comprehensive loss        
Net loss $ (665,199) $ (500,039) $ (2,022,684) $ (1,850,615)
Translation adjustments (6,152) (66,383) 84,129 (101,563)
Comprehensive loss (671,351) (566,422) (1,938,555) (1,952,178)
Comprehensive loss attributable to non-controlling interest 25,582 42,939 89,567 79,800
Comprehensive loss attributable to Vertical Computer Systems, Inc. (645,769) (523,483) (1,848,988) (1,872,378)
Licensing and Software [Member]        
Revenues        
Total revenues 50,000 294 150,081 811
Software Maintenance [Member]        
Revenues        
Total revenues 744,960 774,276 2,320,619 2,371,052
Cloud-Based Offering [Member]        
Revenues        
Total revenues 54,041 48,648 143,093 174,315
Consulting Services [Member]        
Revenues        
Total revenues 134,874 88,472 438,714 264,964
Other [Member]        
Revenues        
Total revenues $ 14,254 $ 9,028 $ 31,601 $ 11,925