9. Accounts Payable and Accrued Liabilities

3 Months Ended

Mar. 31, 2019

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 on March 31, 2019, and December 31, 2018.

	March 31, 2019		December 31, 2018
Earnout consideration payable in connection with Netspective acquisition	$	362,500	$	362,500
Executive and employee compensation		772,571		792,402
Interest on convertible debentures and promissory notes		268,176		210,221
Other accrued expenses and liabilities		35,468		67,914
Total accrued liabilities	$	1,438,715	$	1,433,037

Accrued expenses for both 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.