NOTE 8 - BUSINESS COMBINATIONS - Acquisition - Radwell Leasing (Details) - Radwell Leasing, LLC & Radwell LLC	Mar. 20, 2017 USD ($)
Diagnostic equipment	$ 544,000
Leasehold Improvements	126,000
Total Net Assets Acquired	670,000
Stock issued as consideration	791,000
Less: Cash Received	(121,000)
Total consideration	$ 670,000

Accounting of cash previously received for transaction.

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Shares of Fonar Corporation common stock issued in lieu of cash.

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Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.

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The net amount, measured at other than acquisition-date fair value, of all the assets acquired and liabilities assumed that arise from contingencies and were recognized by the entity, if the acquisition-date fair value cannot be determined and other criteria (as defined) related to the contingencies have been met.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)(1)
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472

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-Name Accounting Standards Codification
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-Section 30
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-URI http://asc.fasb.org/extlink&oid=6395694&loc=d3e14133-108347

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Amount before accumulated depreciation of additions or improvements to assets held under a lease arrangement.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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Amount before accumulated depreciation, depletion and amortization of other physical assets used in the normal conduct of business to produce goods and services and not intended for resale.

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