INTEREST EXPENSE NON-RELATED PARTIES AND OTHER EXPENSE (INCOME), NET

3 Months Ended

Mar. 31, 2016

Interest Income (Expense), Net [Abstract]

Other Income and Other Expense Disclosure [Text Block]

16. INTEREST EXPENSE NON-RELATED PARTIES AND OTHER EXPENSE (INCOME), NET

For the three months ended March 31, 2016, non-related parties interest expense of $7,759 is comprised of $7,703 interest on convertible debentures and $56 interest on notes payable and other interest. For the three months ended March 31, 2015, non-related parties interest expense of $9,277 is comprised of $9,177 interest on convertible debentures and $100 interest on notes payable and other interest.

For the three months ended March 31, 2016, $120,241 other income, net is comprised primarily of $93,838 cancelation of a convertible debenture and its interest, $14,970 royalty income, and $5,723 from the expiration of online training liability certificates, offset by $528 other expense, net of individually insignificant items. For the three months ended March 31, 2015, $3,984 other expense, net is comprised primarily of $11,379 insurance audit adjustments partially offset by $3,471 product royalty income, $1,800 sale of fixed assets and $2,124 other income, net of individually insignificant items.