9. Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of income tax expense

	Year Ended December 31,
	2017		2016 (As Restated)		2015 (As Restated)
Current:
Federal	$	–	$	–	$	–
State		86,787		37,070		14,875
Foreign		10,447		5,458		6,691
		97,234		42,528		21,566
Deferred:
Federal		–		–		77,428
State		–		–		4,075
		–		–		81,503
Total provision (benefit) for income taxes	$	97,234	$	42,528	$	103,069

Reconciliation of provision for income taxes

	Year Ended December 31,
	2017			2016 (As Restated)			2015 (As Restated)
Statutory tax rate		38.25	%		38.25	%		38.25	%
State taxes		(0.39	)%		–	%		(0.32	)%
Permanent differences		(0.31	)%		(0.09	)%		(7.01	)%
Non-deductible share-based compensation		(19.70	)%		(58.90	)%		–	%
Foreign tax rate differential		(0.05	)%		–	%		0.22	%
Change in tax rate		(6.33	)%		–	%		–	%
Prior year true up		–	%		(0.04	)%		(0.34	)%
Valuation allowance		(11.90	)%		20.23	%		(35.98	)%
Other net		(0.01	)%		–	%		–	%
Total		(0.44	)%		(0.56	)%		(5.18	)%

Schedule of deferred tax assets

	Year Ended December 31,
	2017			2016 (As Restated)			2015 (As Restated)
Deferred tax assets:
Net operating loss carryforward	$	2,445,965		$	679,797		$	174,942
Temporary differences		241,649			63,172			17,099
Share-based compensation		430,614			–			917,977
Total gross deferred tax assets	$	3,118,228		$	742,969		$	1,110,017
Deferred tax liabilities
Property and equipment		(17,835	)		–			(17,813	)
Valuation allowance		(3,100,394	)		(742,969	)		(1,092,204	)
Net deferred tax assets	$	–		$	–		$	–