9. Accounts Payable and Accrued Liabilities

12 Months Ended

Dec. 31, 2018

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities

9.  ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Trade payables are recognized initially at the transaction price and subsequently measured at the undiscounted amount of cash or other consideration expected to be paid. Accrued expenses are recognized based on the expected amount required to settle the obligation or liability.

The following table sets forth the components of the Company’s accrued liabilities at December 31, 2018 and December 31, 2017.

	December 31, 2018		December 31, 2017
Earnout consideration payable in connection with Netspective acquisition	$	362,500	$	362,500
Executive and employee compensation		792,402		838,689
Interest on convertible debentures and promissory notes		210,221		356,599
Other accrued expenses and liabilities		67,914		34,938
Total accrued liabilities	$	1,433,037	$	1,592,726

Accrued expenses for both periods include approximately $138,000 for an estimated compromise settlement relating to tax deductions against supplier invoices in the Philippines at TDA. The Company in accordance with ASC 740-10 has determined that the recording of this amount is required because it is more likely than not that the tax will be assessed.