Segment Reporting

3 Months Ended

Mar. 31, 2017

Segment Reporting [Abstract]

SEGMENT REPORTING

NOTE 10 – SEGMENT REPORTING

The Company has two reportable segments: NWC and HLKD. NWC is a multi-specialty medical group including OB/GYN (both Obstetrics and Gynecology), and General Practice. The practice’s office is located in Naples, Florida. HLKD plans to operate an online personal medical information and record archive system, the “HealthLynked Network”, which will enable patients and doctors to keep track of medical information via the Internet in a cloud based system. Patients will complete a detailed online personal medical history including past surgical history, medications, allergies, and family history. Once this information is entered patients and their treating physicians will be able to update the information as needed to provide a comprehensive medical history.

The Company evaluates performance and allocates resources based on profit or loss from operations before income taxes. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies.

Segment information for the three months ended March 31, 2017 and 2016 was as follows:

	Three Months Ended March 31, 2017									Three Months Ended March 31, 2016
	NWC			HLKD			Total			NWC			HLKD			Total
Revenue
Patient service revenue, net	$	476,118		$	---		$	476,118		$	513,567		$	---		$	513,567
Medicare incentives		---			---			---			---			---			---
Total revenue		476,118			---			476,118			513,567			---			513,567
Operating Expenses
Salaries and benefits		344,954			122,920			467,874			304,805			35,618			340,423
General and administrative		177,333			212,693			390,026			268,906			46,393			315,299
Depreciation and amortization		5,655			53			5,708			5,083			---			5,083
Total Operating Expenses		527,942			335,666			863,608			578,794			82,011			660,805
Loss from operations	$	(51,824	)	$	(335,666	)	$	(387,490	)	$	(65,227	)	$	(82,011	)	$	(147,238	)
Other Segment Information
Interest expense	$	5,760		$	11,827		$	17,587		$	4,998		$	---		$	4,998
Amortization of original issue and debt discounts on convertible notes	$	---		$	72,044		$	72,044		$	---		$	---		$	---
											As of December 31, 2016 (audited)
Identifiable assets	$	248,255		$	108,267		$	356,522		$	240,115		$	89,396		$	329,511