16. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income tax reconciliation

	Year ended December 31,
	2015			2014
Computed “expected” tax expense (benefit)	$	(625,441	)	$	(1,069,743	)
State taxes, net of federal benefit		(122,700	)		(206,901	)
Goodwill impairment and other non-deductible items		(104,420	)		(192,514	)
Change in deferred tax asset valuation allowance		854,161			1,470,758
Income tax expense	$	1,600		$	1,600

Deferred tax assets and liabilities

	2015			2014
Deferred tax assets:
Charitable contributions	$	4,128		$	4,128
Reserve for bad debt		25,345			20,684
Stock options		4,599,689			4,593,382
Inventory Adjustment		11,067			–
Other		19,634			15,702
Net operating loss carryforward		8,297,039			7,485,682
Total gross deferred tax assets		12,956,902			12,119,578
Less: Deferred tax asset valuation allowance		(12,853,622	)		(11,999,461	)
Total net deferred tax assets		103,280			120,117
Deferred tax liabilities:
Accrued salaries		(96,704	)		(96,704	)
Accrued vacation		–			(13,848	)
Depreciation		(6,576	)		(9,565	)
Total deferred tax liabilities		(103,280	)		(120,117	)
Total net deferred taxes	$	–		$	–