Annual report pursuant to Section 13 and 15(d)

14. Provision for Income Taxes (Tables)

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14. Provision for Income Taxes (Tables)
12 Months Ended
Sep. 30, 2015
Income Tax Disclosure [Abstract]  
Reconciliation of income tax expense
    2015     2014  
Current expense:                
  Federal   $ 320,000     $  
  State     56,000        
      376,000        
Deferred expense:                
  Federal            
  State            
             
Total income tax expense   $ 376,000     $  
Reconciliation between effective and statutory income tax rates
    2015     2014  
    Amount     Percent     Amount     Percent  
                                 
Federal statutory rates   $ (4,874,337 )     34%     $ (1,584,870 )     34%  
State income taxes     (123,292 )     1%       (40,088 )     1%  
Permanent differences     2,794,987       -19%       200,518       -4%  
Income not offset by net operating losses     327,477       -2%             0%  
Valuation allowance against net deferred tax assets     2,251,165       -16%       1,424,439       -31%  
Effective rate   $ 376,000       -3%     $       0%  
Schedule of deferred income tax assets and liabilities
    2015     2014  
Deferred income tax asset, current:                
 Book to tax differences in accounts receivable   $ 374,621     $ 259,448  
 Book to tax differences in prepaid assets and accrued expenses     210,428       (21,450 )
  Total deferred income tax asset, current     585,049       237,998  
 Less: valuation allowance     (585,049 )     (237,998 )
 Deferred income tax asset, current, net            
                 
Deferred income tax asset, long-term:                
 Net operation loss carryforwards     10,801,243       8,668,250  
 Book to tax differences in intangible assets     632,557       928,222  
 Book to tax differences in organizational costs     272,239        
 Book to tax differences in depreciation     (6,810 )     5,710  
    Total deferred income tax asset, long-term     11,669,229       9,602,182  
  Less: valuation allowance     (11,669,229 )     (9,602,182 )
  Deferred income tax asset, net            
                 
Total deferred income tax asset   $     $