Note 2 - Acquisitions - Assets Acquired and Liabilities Assumed (Details) - USD ($) |
12 Months Ended | |
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Dec. 31, 2016 |
Dec. 31, 2015 |
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Goodwill | $ 2,750,338 | $ 2,466,937 |
Bargain purchase gain | (261,147) | |
Reacquisitions of Franchises Throughout California and New Mexico [Member} | ||
Property and equipment | 293,014 | |
Intangible assets | 339,000 | |
Favorable leases | 140,728 | |
Goodwill | 269,780 | |
Total assets acquired | 1,042,522 | |
Deferred membership revenue | (45,072) | |
Net purchase price | $ 997,450 | |
Reacquisitions of Franchises Throughout Arizona, California and New York [Member] | ||
Property and equipment | 1,450,333 | |
Intangible assets | 1,947,000 | |
Favorable leases | 528,075 | |
Goodwill | 1,899,449 | |
Total assets acquired | 5,824,857 | |
Deferred membership revenue | (106,908) | |
Net purchase price | 5,213,875 | |
Unfavorable leases | (74,927) | |
Net assets acquired | 5,643,022 | |
Deferred tax liability | (168,000) | |
Bargain purchase gain | $ (261,147) |
X | ||||||||||
- Definition Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer, net of the deferred revenue and deferred franchise costs related to the acquisition. No definition available.
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X | ||||||||||
- Definition Represents the favorable leases in a business combination. No definition available.
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X | ||||||||||
- Definition Represents the unfavorable leases in a business combination. No definition available.
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X | ||||||||||
- Definition In a business combination in which the amount of net identifiable assets acquired and liabilities assumed exceeds the aggregate consideration transferred or to be transferred (as defined), this element represents the amount of gain recognized by the entity. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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X | ||||||||||
- Definition Amount of assets acquired at the acquisition date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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X | ||||||||||
- Definition Amount of deferred revenue expected to be recognized as such within one year or the normal operating cycle, if longer, assumed at the acquisition date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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X | ||||||||||
- Definition Amount of deferred tax liability attributable to taxable temporary difference assumed at the acquisition date that are classified as noncurrent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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X | ||||||||||
- Definition Amount of intangible assets, excluding goodwill, acquired at the acquisition date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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X | ||||||||||
- Definition Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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X | ||||||||||
- Definition The amount of property, plant, and equipment recognized as of the acquisition date. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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X | ||||||||||
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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- Details
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