5. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Components of income tax expense

	2017		2016
Current	$	38,728	$	(1,295	)
Deferred		–		–
Total	$	38,728	$	(1,295	)

Schedule of deferred tax assets

	2017			2016
Deferred tax assets - current:
Accrued compensation	$	210,259		$	184,324
Accrued interest – related party		1,190			480
		211,449			184,804
Deferred tax assets - long-term:
Net operating loss carryforwards		5,728,709			5,774,160
Amortization		28,676			20,914
Total deferred income tax assets		5,968,834			5,979,878
Valuation allowance		(5,968,834	)		(5,979,878	)
Total	$	–		$	–

Reconciliation of income tax provision (benefit)

	2017			2016
Benefit (provision) for income taxes computed at federal statutory rate	$	(87,355	)	$	(104,386	)
State income taxes, net of federal benefit		(94	)		(39	)
Impairment expense		113,201			–
Other		19,604			64,128
Valuation allowance		(6,628	)		39,002
Benefit (provision) for income taxes	$	38,728		$	(1,295	)
Effective tax rate		17.29%			(0.48%	)