Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

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

	December 31,
	2016		2015
Current taxes
Federal	$	—	$	—
State		—		—
Current taxes		—		—
Change in deferred taxes		—		82,112
Change in valuation allowance		—		(82,069	)
Provision for income tax expense	$	—	$	43

Schedule of Deferred Tax Assets and Liabilities

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2016:

Deferred tax assets:
Equity based compensation	$	210,263
Allowance for doubtful accounts		15,000
Net operating loss carryforward		1,015,748
On-line training certificate reserve		818
Total deferred tax assets		1,241,829
Valuation allowance		(1,239,309	)
Deferred tax assets net of valuation allowance		2,520
Less deferred tax assets – non-current, net of valuation allowance		2,330
Deferred tax assets – current, net of valuation allowance	$	190

The following is a summary of the significant components of the Company’s deferred tax assets and liabilities at December 31, 2015, Restated:

Deferred tax assets:
Equity based compensation	$	97,276
Allowance for doubtful accounts		9,520
Depreciation and amortization timing differences		—
Net operating loss carryforward		1,015,748
On-line training certificate reserve		818
Total deferred tax assets		1,123,362
Valuation allowance		(1,120,842	)
Deferred tax assets net of valuation allowance		2,520
Less deferred tax assets – non-current, net of valuation allowance		2,330
Deferred tax assets – current, net of valuation allowance	$	190

Schedule of Effective Income Tax Rate Reconciliation

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,
	2016			2015
Statutory tax rate		34.00	%		34.00	%
State tax, net of Federal benefits		3.63	%		3.63	%
Change in valuation allowance		(37.63	)%		(37.63	)%
Effective tax rate		—	%		—	%