INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The components of the provision for income tax expense are as follows for the three months ended:

	June 30, 2013			June 30, 2012
Current taxes
Federal	$	--		$	--
State		--			--
Current taxes		--			--
Change in deferred taxes		(29,725	)		(79,717	)
Change in valuation allowance		29,269			80,097
Provision for income tax expense	$	(456	)	$	380

The components of the provision for income tax expense are as follows for the six months ended:

	June 30, 2013			June 30, 2012
Current taxes
Federal	$	--		$	--
State		--			--
Current taxes		--			--
Change in deferred taxes		(35,292	)		(173,415	)
Change in valuation allowance		38,619			186,911
Provision for income tax expense	$	3,327		$	13,496

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at June 30, 2013:

Deferred tax assets:
Equity based compensation	$	181,617
Allowance for doubtful accounts		13,260
Depreciation and amortization timing differences		--
Net operating loss carryforward		1,160,376
On-line training certificate reserve		1,048
Total deferred tax assets		1,356,301
Valuation allowance		(1,349,543	)
Deferred tax assets net of valuation allowance		6,758
Less deferred tax assets – non-current, net of valuation allowance		6,496
Deferred tax assets – current, net of valuation allowance	$	262

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2012:

Deferred tax assets:
Equity based compensation	$	236,145
Allowance for doubtful accounts		12,240
Depreciation and amortization timing differences		--
Net operating loss carryforward		1,071,409
On-line training certificate reserve		1,215
Total deferred tax assets		1,321,009
Valuation allowance		(1,310,924	)
Deferred tax assets net of valuation allowance		10,085
Less deferred tax assets – non-current, net of valuation allowance		9,781
Deferred tax assets – current, net of valuation allowance	$	304

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The significant differences between the statutory tax rate and the effective tax rates for the Company for the three months ended are as follows:

	June 30, 2013			June 30, 2012
Statutory tax rate		-- %			-- %
Increase (decrease) in rates resulting from:
Net operating loss carryforward or carryback		(12	)%		(23	)%
Equity based compensation and loss		7	%		--%
Book/tax depreciation and amortization differences		-- %			--%
Change in valuation allowance		5	%		25	%
Other		-- %			--%
Effective tax rate		-- %			2	%