The Joint Corp. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document And Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Note 6 - Intangible Assets (Details Textual)

v3.8.0.1

Note 6 - Intangible Assets (Details Textual) - USD ($)			12 Months Ended
Note 6 - Intangible Assets (Details Textual) - USD ($)	Jun. 02, 2016	Jan. 02, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred Revenue				$ 224,750
Amortization of Intangible Assets			$ 578,880	747,733
Impairment of Intangible Assets, Finite-lived			$ 0
Regional Developer Rights in Los Angeles County, San Diego, and New Jersey [Member]
Repurchase Right to Develop Franchises, Consideration		$ 275,000
Regional Developer Rights in Los Angeles County, San Diego, and New Jersey [Member] \| Franchises [Member]
Deferred Revenue		$ 36,250
Regional Developer Rights in Virginia [Member]
Repurchase Right to Develop Franchises, Consideration	$ 50,000
Regional Developer Rights in Virginia [Member] \| Franchises [Member]
Deferred Revenue	$ 188,500
Franchise Rights and Customer Relationships, Reacquired [Member] \| Loss on Disposition or Impairment [Member]
Impairment of Intangible Assets, Finite-lived				$ 38,185	$ 38,185

- Definition

Consideration paid or payable for repurchasing development rights to develop franchises in certain areas.

+ References

No definition available.

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- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274

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-Name Accounting Standards Codification
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- Definition

Amount of deferred revenue as of balance sheet date. Deferred revenue represents collections of cash or other assets related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 13.A.3)
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- Definition

The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of a finite-lived intangible asset to fair value.

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