General form of registration statement for all companies including face-amount certificate companies

Note 6 - Intangibles (Tables)

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Note 6 - Intangibles (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2015
Dec. 31, 2014
Disclosure Text Block [Abstract]    
Schedule of Intangible Assets and Goodwill [Table Text Block]
    As of September 30, 2015
   

Gross Carrying

Amount

 

Accumulated

Amortization

 

Net Carrying

Value

Amortized intangible assets:                        
Reacquired franchise rights   $ 1,296,248     $ 108,916     $ 1,187,332  
Customer relationships     387,793       101,652       286,141  
Reacquired development rights     923,250       79,239       844,011  
  $ 2,607,291     $ 289,807     $ 2,317,484  
Unamortized intangible assets:                      
Goodwill                     2,948,363  
Total intangible assets                   $ 5,265,847  
   
December 31, 2014
 
       
Reacquired franchise rights
  $ 81,000  
Customer relationships
    72,000  
Total intangible assets
  $ 153,000  
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]
2015   $ 129,101  
2016     518,896  
2017     368,634  
2018     325,000  
2019     325,000  
Thereafter     650,853  
Total   $ 2,317,484  
2015
  $ 47,571  
2016
    47,571  
2017
    11,571  
2018
    11,571  
2019
    11,571  
Thereafter
    23,143  
Total
  $ 153,000