NOTE 8. INCOME TAXES
 6 Months Ended
Jun. 30, 2015
Income Tax Disclosure [Abstract]  
Income Tax Disclosure [Text Block]
NOTE 8.  INCOME TAXES

We have not made provision for income taxes for the three and six months ended June 30, 2015 and 2014, since we have net operating loss carryforwards to offset any current taxable income.

Deferred tax assets consist of the following at June 30, 2015 and December 31, 2014:

   
June 30,
   
December 31
 
   
2015
   
2014
 
             
Benefit from net operating loss carryforwards
  $ 2,693,856     $ 2,516,117  
                 
Allowance from doubtful accounts
    141,227       116,309  
                 
Less:  valuation allowance
    (2,835,083 )     (2,632,426 )
                 
    $ -     $ -  

Due to uncertainties surrounding our ability to generate future taxable income to realize these assets, a full valuation has been established to offset the net deferred income tax asset. Based on management’s assessment, utilizing an effective combined tax rate for federal and state taxes of approximately 34%, we have determined that it is not currently likely that a deferred income tax asset of approximately $2,835,083 and $2,632,426 attributable to the future utilization of the approximate $7,923,106 and $7,400,344 in eligible net operating loss carryforwards as of June 30, 2015 and December 31, 2014, respectively, will be realized. We will continue to review this valuation allowance and make adjustments as appropriate. The net operating loss carryforwards will begin to expire in varying amounts from year 2018 to 2035.

Current income tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, amounts available to offset future taxable income may be limited under Section 382 of the Internal Revenue Code.

Following is a reconciliation of the benefit for federal income taxes as reported in the accompanying Condensed Consolidated Statements of Operations to the expected amount at the 34% federal statutory rate:

   
Six Months Ended June 30,
 
   
2015
   
2014
 
             
Income tax benefit at the 34% statutory rate
  $ 202,657     $ 215,401  
Non-deductible interest expense
    -       (66,643 )
Other
    -       (3,021 )
Less change in valuation allowance
    (202,657 )     (145,737 )
                 
Income tax benefit
  $ -     $ -  

We are subject to taxation in the United States and certain state jurisdictions. Our tax years for 2003 and forward are subject to examination by the United States and applicable state tax authorities due to the carryforwards of unutilized net operating losses and the timing of tax filings.