Annual report pursuant to Section 13 and 15(d)

8. Accrued Expenses

8. Accrued Expenses
12 Months Ended
Dec. 31, 2018
Payables and Accruals [Abstract]  
Accrued Expenses



Accrued expenses are summarized as follows:


    December 31,     December 31,  
    2018     2017  
Accrued operating expenses     240,941       153,946  
Accrued stock compensation expense           100,000  
Accrued wages and related expenses     490,961       377,305  
Accrued Interest     10,958        
Accrued sales tax payable     401,282       624,864  
    $ 1,144,142     $ 1,256,115  


Accrued sales tax payable is comprised of prior period sales tax payable to various states for the years ended December 2015, 2016, and 2017. The Company has set up payment plans with the various taxing agencies to relieve the obligation. The payment plans require monthly payments in various amounts for a period of 12 months or less ending August 2019. Additionally, as of December 31, 2018, the Company has a $39,377 receivable from customers for sales tax obligations. The balance of the receivable is booked under trade receivables. As of December 31, 2018, the Company has collected $37,745 from customers for sales tax obligations. The Company believes it is more likely than not that the majority of the balance can be relieved by the customers providing the Company with evidence that the sales tax due was paid directly to the state. This will also reduce the amount of the liability the Company owes to the taxing agencies.