NOTE 13 - INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The net change in the valuation allowance during the year ended December 31, 2015 increased by $1,688,000 and in 2014 decreased by $6,406,000.

	2015			2014
Amortization of intangibles	$	2,672,000		$	1,860,000
Allowance for doubtful accounts		220,000			324,000
Reserve for vacation payroll and legal settlement		79,000			79,000
Net operating loss		2,200,000			1,220,000
		5,171,000			3,483,000
Valuation allowance		(5,171,000	)		(3,483,000	)
Net deferred tax asset	$	-		$	-

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

For the years ended December 31, 2015 and 2014, the actual tax expense differs from the effective tax expense (benefit) based on the U. S. Federal Rate of 34%, as follows:

	2015			2014
Expected Federal tax rate		(34.0	%)		(34.0	%)
Expected state tax rate, net of Federal effect		(6.0	%)		(6.0	%)
Change in valuation allowance		40.0	%		40.0	%
		-	%		-	%