5. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Components of income tax expense

	2016		2015
Current	$	1,295	$	1,270
Deferred		–		–
Total	$	1,295	$	1,270

Schedule of deferred tax assets

	2016			2015
Deferred tax assets - current:
Accrued compensation	$	184,324		$	128,749
Accrued interest – related party		480			372
		184,804			129,121
Deferred tax assets - long-term:
Net operating loss carryforwards		5,774,160			5,733,902
Amortization		20,914			16,851
Total deferred income tax assets		5,979,878			5,879,874
Valuation allowance		(5,979,878	)		(5,879,874	)
Total	$	–		$	–

Reconciliation of income tax provision (benefit)

	2016			2015
Benefit (provision) for income taxes computed at federal statutory rate	$	104,386		$	194,720
State income taxes, net of federal benefit		39			43
Other		(64,128	)		(143,559	)
Valuation allowance		(39,002	)		(49,934	)
Provision for Income taxes	$	1,295		$	1,270
Effective tax rate		-0.48%			-0.25%