INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2014

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, 2014		June 30, 2013
Current taxes
Federal	$	—	$	—
State		—		—
Current taxes		—		—
Change in deferred taxes		—		(29,725)
Change in valuation allowance		—		29,269
Provision for income tax expense	$	—	$	(456)

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

	June  30, 2014		June 30, 2013
Current taxes
Federal	$	—	$	—
State		—		—
Current taxes		—		—
Change in deferred taxes		(39,550)		(35,292)
Change in valuation allowance		39,594		38,619
Provision for income tax expense	$	44	$	3,327

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, 2014:

Deferred tax assets:
Equity based compensation	$	97,276
Allowance for doubtful accounts		12,920
Net operating loss carryforward		1,094,012
On-line training certificate reserve		1,071
Total deferred tax assets		1,205,278
Valuation allowance		(1,202,715)
Deferred tax assets net of valuation allowance		2,563
Less deferred tax assets – non-current, net of valuation allowance		2,330
Deferred tax assets – current, net of valuation allowance	$	233

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2013:

Deferred tax assets:
Equity based compensation	$	97,276
Allowance for doubtful accounts		13,260
Depreciation and amortization timing differences		—
Net operating loss carryforward		1,124,299
On-line training certificate reserve		1,109
Total deferred tax assets		1,235,944
Valuation allowance		(1,233,337)
Deferred tax assets net of valuation allowance		2,607
Less deferred tax assets – non-current, net of valuation allowance		2,330
Deferred tax assets – current, net of valuation allowance	$	277

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 six months ended are as follows:

	June 30, 2014			June 30, 2013
Statutory tax rate		—	%		—	%
Increase (decrease) in rates resulting from:
Net operating loss carryforward or carryback		(35)	%		(12)	%
Equity based compensation and loss		—	%		7	%
Book/tax depreciation and amortization differences		—	%		—	%
Change in valuation allowance		36	%		5	%
Other		—	%		—	%
Effective tax rate		1	%		—	%