Restructuring Costs (Tables)

9 Months Ended

Sep. 30, 2016

Restructuring and Related Activities [Abstract]

Schedule of Pre-tax Restructuring Expenses

The Company recorded pre-tax restructuring expenses associated with severance, asset write offs and contract termination expenses of $294,249 in the third quarter of 2016 as follows:

Cost of services	$	83,544
Sales and marketing		102,904
Research and development		30,693
General and administrative		77,108
	$	294,249

Schedule of Remaining Liability for Restructuring Expenses

At September 30, 2016, our remaining liability for restructuring expenses was as follows:

Accrued severance	$	116,332
Accrued contract termination fees		10,000
Accrual balance - September 30, 2016	$	126,332

Schedule of Rollforward of the Activity in the Restructuring expenses

A rollforward of the activity in the restructuring accrual during the period was as follows:

Accrual balance - June 30, 2016	$	-
Amounts charged to expense		294,249
Payments charged against accrual		(167,917	)
Accrual balance - September 30, 2016	$	126,332