INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 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 years ended:

	December 31, 2014		December 31, 2013, Restated
Current taxes
Federal	$	—	$	—
State		—		—
Current taxes		—		—
Change in deferred taxes		18,564		48,575
Change in valuation allowance		(18,520)		(41,097)
Provision for income tax expense	$	44	$	7,478

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 December 31, 2014:

Deferred tax assets:
Equity based compensation	$	97,276
Allowance for doubtful accounts		15,980
Net operating loss carryforward		1,091,064
On-line training certificate reserve		1,154
Total deferred tax assets		1,205,474
Valuation allowance		(1,202,911)
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, Restated:

Deferred tax assets:
Equity based compensation	$	97,276
Allowance for doubtful accounts		13,260
Depreciation and amortization timing differences		—
Net operating loss carryforward		1,160,789
On-line training certificate reserve		1,109
Total deferred tax assets		1,272,434
Valuation allowance		(1,269,827)
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 years ended are as follows:

	December 31, 2014			December 31, 2013, Restated
Statutory tax rate		—	%		—	%
Increase (decrease) in rates resulting from:
Net operating loss carryforward or carryback		(35)	%		(10)	%
Equity based compensation and loss		—	%		16	%
Change in valuation allowance		32	%		(5)	%
Change in allowance for doubtful accounts		3	%		—	%
Effective tax rate		—	%		1	%