Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2016	Mar. 15, 2017	Jun. 30, 2016
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	FY
Entity Registrant Name	BIOHITECH GLOBAL, INC.
Entity Central Index Key	0001590383
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 10,671,964
Trading Symbol	BHTG
Entity Common Stock, Shares Outstanding		8,229,712

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenue
Rental, service and parts	$ 1,371,087	$ 1,023,385
Equipment sales	872,379	415,616
Other	0	74,980
Total revenue	2,243,466	1,513,981
Cost of revenue
Rental, service and parts	1,084,251	969,518
Equipment sales	585,673	320,863
Other	0	35,428
Total Cost of revenue	1,669,924	1,325,809
Gross profit	573,542	188,172
Operating expenses
Selling, general and administrative	4,222,152	2,902,465
Research and development	899,400	703,255
Professional fees	1,263,183	1,167,829
Gain on sale of QTags	0	(191,805)
Goodwill impairment	0	10,482
Depreciation and amortization	113,474	141,592
Total operating expenses	6,498,209	4,733,818
Loss from operations	(5,924,667)	(4,545,646)
Other expense (income)
Interest income	0	(8,152)
Interest expense	820,719	465,420
Change in fair value of warrant liability	0	(1,462)
Total other expense	820,719	455,806
Net loss	(6,745,386)	(5,001,452)
Other comprehensive income (loss)
Foreign currency translation adjustment	16,720	(7,801)
Comprehensive loss	$ (6,728,666)	$ (5,009,253)
Net loss per share - basic and diluted	$ (0.82)	$ (0.68)
Weighted average number of common shares outstanding - basic and diluted	8,229,712	7,316,250

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current Assets
Cash	$ 325,987	$ 39,195
Accounts and note receivable, net	140,130	316,299
Inventory	706,017	274,304
Prepaid expenses and other current assets	21,865	67,136
Total Current Assets	1,193,999	696,934
Equipment on operating leases, net	1,023,404	844,494
Equipment, fixtures and vehicles, net	54,356	61,688
Intangible assets, net	267,042	365,038
Other assets	13,500	51,600
Total Assets	2,552,301	2,019,754
Current Liabilities:
Line of credit	2,463,736	2,488,753
Accounts payable	1,197,277	1,222,167
Accrued interest payable	411,917	287,888
Accrued expenses	522,727	548,522
Deferred revenue	61,879	48,103
Notes payable	100,000	100,000
Notes payable - related party	275,000	300,000
Advance from related party	1,213,027	710,000
Customer deposits	36,131	29,657
Long-term debt, current portion	8,525	8,260
Total Current Liabilities	6,290,219	5,743,350
Promissory note - related party	2,500,000	1,710,000
Long term accrued interest	253,000	0
Unsecured subordinated convertible notes, including related parties of $3,800,000, net of deferred financing costs of $118,866	4,956,134	0
Long-term debt, net of current portion	11,048	19,573
Total Liabilities	14,010,401	7,472,923
Commitments and Contingencies
Stockholders' Deficit
Preferred stock, $0.0001 par value; 10,000,000 shares authorized; none issued	0	0
Common stock, $0.0001 par value, 20,000,000 shares authorized; 8,229,712 shares issued and outstanding as of December 31, 2016 and 2015	823	823
Additional paid in capital	9,604,324	8,880,589
Accumulated deficit	(21,072,166)	(14,326,780)
Accumulated other comprehensive gain (loss)	8,919	(7,801)
Total Stockholders' Deficit	(11,458,100)	(5,453,169)
Total Liabilities and Stockholders' Deficit	$ 2,552,301	$ 2,019,754

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Preferred Stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Common Stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	8,229,712	8,229,712
Common stock, shares outstanding	8,229,712	8,229,712
Due to Related Parties, Noncurrent	$ 3,800,000
Unamortized Debt Issuance Expense	$ 118,866

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net loss:	$ (6,745,386)	$ (5,001,452)
Adjustments to reconcile net loss to net cash used in operations:
Depreciation and amortization	457,102	360,268
Provision for bad debts	93,406	39,247
Stock based employee compensation	674,782	0
Fees paid in stock	48,953	175,000
Fees paid in convertible notes	125,000	0
Interest resulting from amortization of financing costs	77,007	0
Gain on sale of QTags	0	(191,805)
Impairment expense	0	10,482
Website write-down	0	4,273
Change in fair value of warrant liability	0	(1,462)
Changes in operating assets and liabilities	87,736	1,435,022
Changes in operating assets and liabilities:
Net cash used in operations	(5,181,400)	(3,170,427)
Cash flow from investing activities:
Proceeds from sale of QTags	0	75,000
Cash acquired from Swift Start	0	18
Purchases of equipment, fixtures and vehicles	(8,146)	(18,320)
Net cash (used in) provided by investing activities	(8,146)	56,698
Cash flows from financing activities:
Net change in line of credit	(25,017)	33,040
Proceeds from convertible notes	1,150,000	0
Convertible notes deferred financing costs	(195,873)	0
Proceeds from long-term debt	0	25,080
Repayments of long-term debt	(8,259)	(7,602)
Net cash provided by financing activities	5,425,851	3,120,518
Effect of exchange rate on cash	50,487	(7,801)
Net change in cash	286,792	(1,012)
Cash - beginning of period	39,195	40,207
Cash - end of period	325,987	39,195
Promissory Notes [Member]
Cash flows from financing activities:
Proceeds from promissory notes	0	700,000
Repayments of promissory notes	(200,000)	0
Proceeds from notes	701,973	1,205,000
Convertible Notes [Member]
Cash flows from financing activities:
Proceeds from notes	3,500,000	0
Advances [Member]
Cash flows from financing activities:
Net increases of advances	$ 503,027	$ 1,165,000

Consolidated Statements of Stockholders' Deficit - USD ($)	Total	Common Stock	Additional Paid in Capital	Accumulated Other Comprehensive Loss	Accumulated Deficit
Balance at Dec. 31, 2014	$ (3,147,765)	$ 698	$ 6,176,865		$ (9,325,328)
Balance (in shares) at Dec. 31, 2014		6,975,000
Issuance of warrants in connection with investment advisory agreement	139,359	$ 0	139,359
Reverse business combination with Swift Start	10,500	$ 52	10,448
Reverse business combination with Swift Start (in shares)		525,000
Conversion of promissory notes	1,549,572	$ 44	1,549,528
Conversion of promissory notes (in shares)		442,735
Conversion of senior promissory notes	829,418	$ 24	829,394
Conversion of senior promissory notes (in shares)		236,977
Share-based professional services compensation	175,000	$ 5	174,995
Share-based professional services compensation (in shares)		50,000
Foreign currency translation adjustment	(7,801)			(7,801)
Net loss	(5,001,452)				(5,001,452)
Balance at Dec. 31, 2015	(5,453,169)	$ 823	8,880,589	(7,801)	(14,326,780)
Balance (in shares) at Dec. 31, 2015		8,229,712
Share-based employee and director compensation	674,782	$ 0	674,782
Share-based professional services compensation	48,953	0	48,953
Foreign currency translation adjustment	16,720			16,720
Net loss	(6,745,386)				(6,745,386)
Balance at Dec. 31, 2016	$ (11,458,100)	$ 823	$ 9,604,324	$ 8,919	$ (21,072,166)
Balance (in shares) at Dec. 31, 2016		8,229,712

Basis of Presentation and Going Concern

12 Months Ended

Dec. 31, 2016

Basis Of Presentation And Going Concern [Abstract]

Basis Of Presentation And Going Concern Disclosure [Text Block]

Note 1. Basis of Presentation and Going Concern

Nature of Operations -BioHiTech Global, Inc. (the “Company” or “BioHiTech”) through its wholly-owned subsidiaries, BioHiTech America, LLC, BioHiTech Europe Limited and E.N.A. Renewables LLC (formerly Entsorga North America, LLC), (collectively “subsidiaries”) offers its customers cost-effective and technologically innovative advancements integrating technological, biological and mechanical engineering solutions for the control, reduction and / or reuse of organic and municipal waste.

Basis of Presentation - The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries and have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). All intercompany transactions have been eliminated in consolidation. Under ASC 280, Segment Reporting, the Company reports as a single segment company.

On January 20, 2016 the Company formed a wholly owned subsidiary, Entsorga North America, LLC (“ENA”). On February 29, 2016, through an amended limited liability agreement, ENA became a 31% equity owner of Apple Valley Waste Conversions, LLC (“AVWC”); an entity that has not previously had any business activities, which is also 20.9% owned by the Chief Executive Officer of the Company, resulting in a combined 51.9% controlling interest by the Company. Additionally, effective March 1, 2016, Entsorgafin, S.p.A., an Italian company with intellectual property rights related to large scale mechanical biological treatment (“MBT”) of municipal or regional waste, granted rights to the MBT intellectual property to AVWC for distribution throughout 11 north and mid-Atlantic eastern states. Entsorgafin S.p.A. through a subsidiary, owns 6.2% of AVWC.

The accounts of business acquisitions are included in the consolidated financial statements from the dates of acquisition.

Reclassifications to certain prior period amounts have been made to conform to current period presentation. These reclassifications have no effect on previously reported net loss.

Going Concern - For the year ended December 31, 2016, the Company had a net loss of $6,745,386, incurred a consolidated loss from operations of $5,924,667 and used net cash in consolidated operating activities of $5,181,400. At December 31, 2016, consolidated stockholders’ deficit amounted to $11,458,100 and the Company had a consolidated working capital deficit of $5,096,220. The Company does not yet have a history of financial stability. Historically the principal source of liquidity has been the issuance of debt and equity securities. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These consolidated financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern. The ability of the Company to continue as a going concern is dependent on management's further implementation of the Company’s on-going and strategic plans, which include continuing to raise funds through debt and/or equity raises. Should the Company be unable to raise adequate funds, certain aspects of the on-going and strategic plans may require modification.

The Company is presently in the process of raising additional non-registered convertible debt and capital for general operations, as well as for investment in several strategic initiatives. There is no assurance that the Company will be able to raise sufficient debt or capital to sustain operations or to pursue other strategic initiatives.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

Note 2. Summary of Significant Accounting Policies

Use of Estimates — The preparation of consolidated financial statements, in conformity with GAAP requires the extensive use of management’s estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from these estimates. Estimates are used when accounting for items and matters including, but not limited to, allowance for uncollectible accounts receivable, obsolete, slow moving and excess inventory, asset valuations, including goodwill and intangibles, and useful lives, employee benefits, taxes and other provisions and contingencies.

Foreign Operations — Assets and liabilities denominated in foreign currencies are translated into U.S. dollars at the exchange rates existing at the respective balance sheet dates. Income and expense items are translated at the average rates during the respective periods. Translation adjustments resulting from fluctuations in exchange rates are recorded as a separate component of other comprehensive income (loss) while transaction gains and losses are recorded in net earnings (loss). Deferred taxes are not provided on cumulative foreign currency translation adjustments as the Company presently expects foreign earnings to be permanently reinvested.

The Company pays Value Added Tax (“VAT”) or similar taxes (“input VAT”) within the normal course of its business in in the United Kingdom on merchandise and/or services it acquires. The Company also collects VAT or similar taxes on behalf of the government (“output VAT”) for merchandise and/or services it sells. If the output VAT exceeds the input VAT, then the difference is remitted to the government, usually on a monthly basis. If the input VAT exceeds the output VAT, this creates a VAT receivable. The Company either requests a refund of this VAT receivable or applies the balance to expected future VAT payables.

Product and Services Revenue Recognition — The Company recognizes revenue for the majority of its products sold upon transfer of title and the passage of the risk of ownership, which is generally upon shipment to the customer. Revenue from services is recognized as services are performed.

The Company recognizes revenue from multiple-element arrangements when (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred, (iii) the fee is fixed or determinable, and (iv) collectability of the sale is reasonably assured. The Company’s arrangements do not contain general rights of return.

Deferred revenue represents amounts billed to customers or payments received from customers prior to providing services and for which the related revenue recognition criteria have not been met.

The Company records taxes collected from customers and remitted to governmental authorities on a net basis.

Lease Revenue Recognition — The Company recognizes revenue from the rental of the digester units ratably on a monthly basis over the term of the lease, as it has determined that the rental agreements entered into in connection with its Eco Safe Digester units qualify as operating leases, for which the Company is the operating lessor. In order to determine lease classification as operating, the Company evaluates the terms of the rental agreement to determine if the lease includes any of the following provisions which would indicate sales type lease treatment:

	⋅	Transfer of ownership of the digester unit,
	⋅	Bargain purchase option at the end of the term of the lease,
	⋅	Lease term is greater than 75% of the economic life of the digester unit, or
	⋅	Present value of minimum lease payments exceed 90% of the fair value of the digester unit at inception of the lease.

In addition, the Company also considers the following:

	⋅	Collectability of the minimum lease payments is reasonably predictable, and
	⋅	No important uncertainties surround the amount of unreimbursable costs yet to be incurred by the Company under the lease.

Accounts and Notes Receivable, net — Receivables and notes are stated net of allowances for doubtful accounts and primarily include trade receivables, notes receivable and miscellaneous receivables. Specific customer provisions are made when a review of significant outstanding amounts, utilizing information about customer creditworthiness and current economic trends, indicates that collection is doubtful. In addition, provisions are made at differing rates, based upon the age of the receivable and the Company’s historical collection experience.

Inventory — Inventory include parts, assemblies and finished equipment, which are stated at the lower of cost, based on the First-In, First-Out (FIFO) or specific identification methods or market, net of excess and slow moving reserves. Provisions for excess and obsolete inventories are made at differing rates, utilizing historical data and current economic trends, based upon the age and type of the inventory.

Equipment, Fixtures and Vehicles, Including Equipment Leased to Others — Equipment, fixtures and vehicles, including equipment leased to others, is stated at cost less accumulated depreciation and amortization. Depreciation is provided using the straight-line method over the estimated useful lives of the related assets, as follows:

		Years
Equipment leased to others		5 - 7
Computer software and hardware		3 - 5
Vehicles		5
Furniture and fixtures		7 - 15

Long-Lived Assets — The Company assesses potential impairments to its long-lived assets if events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Indefinite-lived intangible assets are reviewed annually for impairment, or more frequently if events or changes in circumstances indicate that the carrying value may not be recoverable. An impaired asset is written down to its estimated fair value based upon the most recent information available. Estimated fair market value is generally measured by discounting estimated future cash flows.

Goodwill — Goodwill is reviewed for impairment annually or more frequently if events or changes in circumstances indicate that it is more likely than not that the fair value of a reporting unit is below its carrying value. The Company may perform a qualitative and quantitative assessments to determine if it is more likely than not that the fair value is less than its carrying amount..

In performing qualitative analysis, the Company considers various factors, including the excess of prior year estimates of fair value compared to carrying value, the effect of market or industry changes and the actual results compared to projected results. Based on this qualitative analysis, if management determines that it is more likely than not that the fair value of the reporting unit is greater than its carrying value, no further impairment testing is performed. In performing quantitative analysis, the Company considers comparable market valuations and expected future discounted cash flows to be generated. If the carrying value exceeds the fair value, the Company performs an additional fair value measurement calculation to determine the impairment loss, which is charged to operations in the period identified.

Amortization — Certain costs to acquire and develop computer software are capitalized and amortized over their estimated useful life using the straight-line method, up to a maximum of five years. Other intangible assets, except for those intangible assets with indefinite lives, are recognized separately from goodwill and are amortized over their estimated useful lives.

Shipping Costs — Shipping and handling charges are recorded gross in both the revenue and in cost of revenue and amounted to $45,973 and $35,341 for the years ended December 31, 2016 and 2015, respectively.

Advertising — The Company expenses advertising costs as incurred. Advertising expense amounted to $61,489 and $22,218 for the years ended December 31, 2016 and 2015, respectively.

Research and Development — All research and development costs incurred by the Company are expensed as incurred.

Fair Value Measurements — Certain assets and liabilities are required to be recorded at fair value on a recurring basis. Fair value is determined based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. Assets measured at fair value on a nonrecurring basis include long-lived assets held and used, long-lived assets held for sale, goodwill and other intangible assets. The fair value of cash and cash equivalents, accounts receivable, short-term debt and accounts payable approximate their carrying values. The three-tier value hierarchy, which prioritizes valuation methodologies based on the reliability of the inputs, is:

Level 1— Valuations based on quoted prices for identical assets and liabilities in active markets.

Level 2— Valuations based on observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data.

Level 3— Valuations based on unobservable inputs reflecting the Company’s own assumptions, consistent with reasonably available assumptions made by other market participants.

The Company had no financial instruments measured at fair value on a recurring basis as of December 31, 2016 and 2015. During 2015, a warrant was issued with a fair value of $139,359 on the date of the issuance and the fair value was reclassified to additional paid in capital.

A goodwill impairment amount of $10,482 is included in operating expenses in the consolidated statement of operations and comprehensive loss for the year ended December 31, 2015. This level 3 measurement was based on unobservable inputs (which reflect the Company’s internal market assumptions) that are supported by little or no market activity and are significant to the fair value measurement.

Deferred Financing Costs - Deferred financing costs relating to issued debt are included as a reduction to the applicable debt and amortized as interest expense over the term of the related debt instruments.

Financial Instruments, Convertible Instruments, Warrants and Derivatives - The Company reviews its convertible instruments for the existence of embedded conversion features that may require bifurcation. If certain criteria are met, the bifurcated derivative financial instrument is required to be recorded at fair value and adjusted to market at each reporting period end date. The Company also reviews and re-assesses, at each reporting date, any common stock purchase warrants and other freestanding derivative financial instruments and classifies them on the consolidated balance sheet as equity, assets or liabilities based upon the nature of the instruments.

Comprehensive Income (Loss) - Comprehensive income (loss) for the Company consists of net earnings (loss) and foreign currency translation.

Income Taxes - Deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax bases of assets and liabilities given provisions of enacted laws. Deferred income tax provisions and benefits are based on changes to the asset or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which it operates, estimates the future taxable income and available tax planning strategies. If tax regulations, operating results or the ability to implement tax planning and strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more than likely” criteria.

The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority.

As a result of the Swift Start Reverse Merger (Note 3), the Company’s results of operations are taxed as a C Corporation. Prior to the merger, the Company’s operations were taxed as a limited liability company, whereby the Company elected to be taxed as a partnership and income or loss was required to be reported by each respective member on their separate income tax returns. Therefore, no provision for income taxes has been provided in the accompanying financial statements for periods prior to August 6, 2015.

Stock-Based Compensation - The Company accounts for stock-based compensation in accordance with ASC 718, “Compensation - Stock Compensation.” ASC 718 requires generally that all equity awards be accounted for at their “fair value.” This fair value is measured on the grant date for stock-settled awards. Fair value is equal to the underlying value of the stock for “full-value” awards such as restricted stock and performance shares, and is estimated using an option-pricing model with traditional inputs for “appreciation” awards such as stock options and stock appreciation rights.

Costs equal to these fair values are recognized as expense ratably over the requisite service period based on the number of awards that are expected to vest, or in the period of the grant for awards that vest immediately and have no future service condition. For awards that vest over time, cumulative adjustments in later periods are recorded to the extent actual forfeitures differ from the Company’s initial estimates; previously recognized compensation cost is reversed if the service or performance conditions are not satisfied and the award is forfeited. The expense resulting from share-based payments is recorded in the accompanying consolidated statements of operations based upon the classification of the underlying employees or service providers with a corresponding increase to additional paid in capital.

Subsequent modifications to outstanding awards result in incremental cost if the fair value is increased as a result of the modification. Thus, a value-for-value stock option repricing or exchange of awards in conjunction with an equity restructuring does not result in additional compensation cost.

Loss per Share – The Company computes basic loss per share using the weighted-average number of shares of common stock outstanding and diluted loss per share, while the diluted loss per share also includes the effects of dilutive instruments using the “treasury method.”

The Company’s potential dilutive instruments include options, convertible debt and warrants. These instruments have not been considered in the calculation of diluted loss per share as they are anti-dilutive for the reported periods.

Acquisitions and Disposals

12 Months Ended

Dec. 31, 2016

Business Combinations [Abstract]

Mergers, Acquisitions and Dispositions Disclosures [Text Block]

Note 3. Acquisitions and Disposals

Swift Start Reverse Merger - On August 6, 2015, the Company (formerly known as Swift Start Corp.) executed an Agreement of Merger and Plan of Reorganization with BioHiTech America, LLC (“BHTA”) and BioHiTech Global, Inc., a wholly-owned subsidiary of the Company (“Acquisition”), pursuant to which Acquisition merged with and into BHTA in a reverse merger (the “Merger”), with BHTA surviving as a wholly-owned subsidiary of the Company. As consideration for the Merger, the Company issued the interest holders of BHTA an aggregate of 6,975,000 shares of its common stock, par value $0.0001 per share (the “Common Stock”), in accordance with their pro rata ownership of BHTA’s membership interests. In connection with the Merger, the Company’s interest holders retired and canceled an aggregate of 8,515,000 shares of its common stock. Following the consummation of the Merger, the issuance of the 6,975,000 shares of common stock to BHTA’s interest holders and the retirement of the 8,515,000 shares of common stock, the Company had 7,500,000 shares of common stock issued and outstanding, with the former BHTA interest holders beneficially owning approximately 93% of such issued and outstanding shares of common stock. The Company also amended its Certificate of Incorporation to (i) change its name to BioHiTech Global, Inc. and (ii) to amend the number of its authorized shares of capital stock from 200,000,000 to 30,000,000 shares, of which 20,000,000 shares were designated common stock, par value $0.0001 per share and 10,000,000 shares were designated “blank check” preferred stock, par value $0.0001 per share.

The Merger was accounted for as a reverse business combination. Under this method of accounting, the Company was treated as the acquiring company for financial reporting purposes. The net liabilities of Swift Start are stated at fair value, while the assets and liabilities of the Company are recognized at their historical basis. Pursuant to the reverse business combination, the Company has restated its consolidated statements of stockholders’ deficiency on a recapitalization basis, so that all accounts are now presented as if the reverse business combination had occurred at the beginning of the earliest period presented. The operating results for Swift Start are included in the consolidated financial statements from the effective date of the reverse business combination of August 6, 2015 and do not have a material impact on the financial statements. The $10,500 of net assets and fair value of Swift Start were immaterial as of the merger and in addition to recognizing $18 of cash acquired, $10,482 was initially recognized as goodwill based upon historical stock acquisition prices of Swift Start. As part of management’s evaluation of goodwill as of December 31, 2015, it was determined that the goodwill did not have a continuing value to the Company and it was written off as an impairment charge. Supplemental pro forma information has not been presented because the effect of the acquisition was deminimus to the Company’s consolidated financial results.

Sale of QTags Operations - On May 29, 2015, the Company consummated the sale of its QTags operations to CBI Mobile (Bahamas) Ltd. (“CBI Mobile”) for an aggregate sales price of $290,000 plus certain accounts receivable, less certain deferred revenue. CBI Mobile also acquired the developed technology, customer and client contracts and customer lists associated with QTags. CBI Mobile paid the Company $75,000 cash at closing and the balance of $215,000 in the form of a promissory note (“Secured Promissory Note”). The Secured Promissory Note originally bore interest at 9.5% per annum and had a maturity of May 29, 2016. CBI Mobile defaulted on the Secured Promissory Note and subsequently entered into a forbearance agreement extending the maturity date to November 29, 2016, increasing the interest rate to 15%, and requiring monthly principal repayments. As of December 31, 2016, CBI Mobile was in default of the forbearance agreement. As of December 31, 2016 and 2015, the balance outstanding on the Secured Promissory Note, which amounted to $52,043 and $110,011, respectively, has been included as a component of Accounts and Note Receivable and has been considered by the Company in establishing its allowance for doubtful accounts.

Accounts and Note Receivable, net

12 Months Ended

Dec. 31, 2016

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

Note 4. Accounts and Note Receivable, net

Accounts and note receivable consists of the following:

	December 31,
	2016		2015
Accounts receivable	$	206,219	$	271,862
Note receivable (Note 3)		52,043		110,011
Less: allowance for doubtful accounts and note receivable		(118,132)		(65,574)
	$	140,130	$	316,299

Allowance for doubtful accounts activities are as follows:

	Year Ended December 31,
	2016		2015
Balance at beginning of year	$	65,574	$	72,179
Provision for doubtful accounts		93,406		39,247
Amounts written off		(40,848)		(45,852)
Balance at end of year	$	118,132	$	65,574

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Equipment on Operating Leases, net

12 Months Ended

Dec. 31, 2016

Equipment on Operating leases [Abstract]

Capital Leases in Financial Statements of Lessor Disclosure [Text Block]

Note 6. Equipment on Operating Leases, net

Equipment on operating leases consist of the following:

	December 31,
	2016		2015
Leased equipment	$	1,870,569	$	1,601,005
Less: accumulated depreciation		(847,165)		(756,511)
	$	1,023,404	$	844,494

During the years ended December 31, 2016 and 2015, depreciation expense included in cost of revenue, amounted to $343,628 and $218,676, respectively.

The Company is a lessor of Eco Safe digester units under non-cancellable operating lease agreements expiring through December 2021. During the years ended December 31, 2016 and 2015, revenue under the agreements, which is included in rental, service and parts revenue, amounted to $697,965 and $504,950, respectively.

The minimum future estimated contractual payments to be received under these leases as of December 31, 2016 is as follows:

Year Ending December 31,
2017	$	693,361
2018		557,107
2019		391,611
2020		243,483
2021 and thereafter		77,362
Total minimum lease income	$	1,962,924

Equipment, Fixtures and Vehicles, net

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

Note 7. Equipment, Fixtures and Vehicles, net

Equipment, fixtures and vehicles consist of the following:

	December 31,
	2016		2015
Computer software and hardware	$	93,543	$	85,397
Furniture and fixtures		48,196		48,196
Vehicles		69,253		69,253
		210,992		202,846
Less: accumulated depreciation and amortization		(156,636)		(141,158)
	$	54,356	$	61,688

During the years ended December 31, 2016 and 2015, depreciation expense amounted to $15,478 and $24,290, respectively.

Intangibles Assets, net

12 Months Ended

Dec. 31, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets Disclosure [Text Block]

Note 8. Intangibles Assets, net

Intangible assets consist of the following:

		Remaining
	Useful	Weighted	Gross
	Lives	Average	Carrying		Accumulated		Net Carrying
	(Years)	Life (Years)	Amount		Amortization		Amount
December 31, 2016:
Distribution agreements	10	2.8	$	902,000	$	(637,667)	$	264,333
Website	3	0.3		23,388		(20,679)		2,709
Intangible assets, net			$	925,388	$	(658,346)	$	267,042

December 31, 2015:
Distribution agreements	10	3.8	$	902,000	$	(547,467)	$	354,533
Website	3	1.3		23,388		(12,883)		10,505
Intangible assets, net			$	925,388	$	(560,350)	$	365,038

During the years ended December 31, 2016 and 2015, amortization expense, included in depreciation and amortization of operating expenses, amounted to $97,996 and $117,302, respectively.

At December 31, 2016, future annual estimated amortization expense is summarized as follows:

Year Ending December 31,
2017		92,909
2018		90,200
2019		43,533
2020		20,200
2021		20,200
Total	$	267,042

Risk Concentrations

12 Months Ended

Dec. 31, 2016

Risks and Uncertainties [Abstract]

Concentration Risk Disclosure [Text Block]

Note 9. Risk Concentrations

The Company operates as a single segment on a worldwide basis though its subsidiaries, resellers and independent sales agents. Gross revenues and net non-current tangible assets on a domestic and international basis is as follows:

	United
	States		International		Total
2016:
Revenue, for the year ended December 31, 2016	$	1,681,490	$	561,976	$	2,243,466
Non-current tangible assets, as of December 31, 2016		1,019,664		71,596		1,091,260

2015:
Revenue, for the year ended December 31,2015	$	1,398,640	$	115,341	$	1,513,981
Non-current tangible assets, as of December 31, 2015		940,336		17,446		957,782

Credit risk - Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and accounts receivable.

The Company minimizes credit risk associated with cash by periodically evaluating the credit quality of its primary financial institutions. At times, the Company’s cash may be uninsured or in deposit accounts that exceed the Federal Deposit Insurance Corporation (“FDIC”) in the USA and the Financial Conduct Authority (“FCA”) in the UK insurance limits. During the years ended December 31, 2016 and 2015, the Company had not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.

Major customers - During the year ended December 31, 2016, no customers represented at least 10% of revenues. During the year ended December 31, 2015, two customers accounted for at least 10% of revenues, each accounting for 13% of revenues.

As of December 31, 2016 two customers represented at least 10% of accounts receivable, accounting for 22% and 10% of accounts receivable. As of December 31, 2015 four customers represented at least 10% of accounts receivable, accounting for 17%, 15%, 11% and 10% of accounts receivable.

Vendor concentration - During the year ended December 31, 2016, two vendors represented at least 10% of costs of revenue, each accounting for 32% (BioHiTech International, a 10% shareholder and another 1.9% shareholder) of the combined cost of revenues and change in inventory. During the year ended December 31, 2015, two vendors represented at least 10% of cost of revenues, accounting for 63% (BioHiTech International, a related party) and 11% of cost of revenues.

As of December 31, 2016, two vendors represented at least 10% of accounts payable, accounting for 32% (a 1.9% shareholder) and 21% of accounts payable. As of December 31, 2015, two vendors represented at least 10% of accounts payable, accounting for 37% (BioHiTech International, a related party) and 12% of accounts payable, respectively.

Related Party Transactions

12 Months Ended

Dec. 31, 2016

Note 10. Related Party Transactions

Related parties include Directors, Senior Management Officers, and shareholders, plus their immediate family, who own a 5% or greater ownership interest at the time of a transaction. The table below presents direct related party assets and liabilities and other transactions or conditions as of or during the periods indicated.

		December 31,
		2016		2015
Assets:
Intangible assets, net	(a)	$	264,333	$	354,533
Liabilities:
Accounts payable			85,374		470,490
Accrued interest payable			390,812		275,517
Long term accrued interest			187,667		-
Notes payable			275,000		300,000
Advance from related party	(b)		1,213,027		710,000
Promissory note - related parties	(c)		2,500,000		1,710,000
Series A - Unsecured subordinated convertible notes	(d)		2,250,000		-
Series B - Unsecured subordinated convertible notes	(e)		1,250,000		-
Series V - Unsecured subordinated convertible notes	(f)		300,000		-
Other:
Line of credit guarantee	(g)		2,463,736		2,488,753

The table below presents direct related party expenses or transactions for the periods indicated. Compensation and related costs for employees of the Company are excluded from the table below.

		Year Ended December 31
		2016		2015
S, G & A - Rent expense	(h)	$	52,657	$	67,225
Cost of revenues - Rent expense	(h)		42,773		-
S, G & A - Consulting expense	(a)		200,000		200,000
Interest expense			572,345		339,363
Cost of revenue, inventory or equipment on operating leases acquired	(a and i)		1,355,780		633,819

There were no revenues earned from related parties during the years ended December 31, 2016 and 2015.

	*(a)*	*Distribution Agreement* - BioHiTech has an exclusive license and distribution agreement (the “License Agreement”) with BioHiTech International (“BHT-I”), a company owned by Chun-Il Koh, a BioHiTech shareholder and other unrelated parties. The License Agreement provides distribution rights to the Eco-Safe Digester through December 31, 2023 (unless extended by mutual agreement) and for annual payments to Mr. Koh in the amount of $200,000 for the term of the License Agreement and a 2.5% additional commission on all sales closed by Mr. Koh.

	*(b)*	*Advance from Related Party -* The Company’s Chief Executive Officer has advanced the Company funds for operating and capital purposes. The advances bear interest at 13% and are unsecured and due on demand. There are no financial covenants related to this advance and there are no formal commitments to extend any further advances.

	*(c)*	*Promissory Note - Related Party -* On June 25, 2014, the Company initially entered into a secured promissory note with the Company’s Chief Executive Officer in the aggregate amount of $1,000,000 (the “Promissory Note”). This note has been amended effective July 31, 2015 and January 1, 2016. The amended note provides for up to $2,500,000 in borrowings, an interest rate of 13% per annum, which is subject to prospective reduction to 10% upon the Company’s completion of raising $6,000,000 in connection with an offering of unsecured subordinated convertible notes and warrants and is due on the earlier of (a) a change of control, (b) an event of non-payment default, (c) the two-year anniversary of the Promissory Note, or (d) a Qualified Financing. For purposes of the Promissory Note, a Qualified Financing is defined as the first issuance of debt or equity by the Company through which the Company received gross proceeds of a minimum of $5,000,000 from one or more financial institutions or accredited investors. In connection with the January 1, 2016 amendment, $263,027 of accrued interest was added to the outstanding balance of the note.

	*(d)*	*Series A Unsecured Subordinated Convertible Notes and Warrants -* In connection with the Company’s issuance of unsecured subordinated convertible notes and warrants in 2016, as further disclosed in Note 11, certain related parties participated in such offering.

	*(e)*	*Series B Unsecured Subordinated Convertible Notes and Warrants -* In connection with the Company’s issuance of unsecured subordinated convertible notes and warrants in 2016, as further disclosed in Note 11, certain related parties participated in such offering.

	*(f)*	*Series V Unsecured Subordinated Convertible Notes –* In connection with the Company’s issuance of unsecured subordinated convertible notes in 2016, as further disclosed in Note 11, BioHiTech International, see note a, above, exchanged $300,000 in accounts payable by the Company for a $300,000 note.

	*(g)*	*Line of Credit -* Under the terms of the line of credit, several related parties have personally guaranteed the line and are contingently liable should the Company not meet its obligations under the line.

(h)

Facility Lease - The Company leases its corporate headquarters and warehouse space from BioHiTech Realty LLC, a company owned by two stockholders of the Company, one of whom is the Chief Executive Officer. The lease expires in 2020, with a renewal option for an additional five-year period. Minimum lease payments as of December 31, 2016 under these operating leases are:

Year Ending December 31,
2017	$	97,066
2018		98,524
2019		100,003
2020		41,926
Total	$	337,519

(i)

Inventory Acquisition – During 2016 the Company commenced acquiring certain sub-assemblies for final assembly by the Company from a company controlled by a 1.9% shareholder of BioHiTech.

Line of Credit, Notes Payable, Advance, Promissory Note, Convertible Promissory Notes and Long Term Debt

12 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

Note 11. Line of Credit, Notes Payable, Advance, Promissory Note, Convertible Promissory Notes and Long Term Debt

Notes, lines, advances and long term debts are comprised of the following:

	December 31, 2016				December 31, 2015
			Related				Related
	Total		Party		Total		Party
Line of credit	$	2,463,736	$	-	$	2,488,753	$	-
Unsecured subordinated convertible notes:						-		-
Series A		3,310,500		2,250,000		-		-
Series B		1,220,634		1,250,000		-		-
Series V		425,000		300,000		-		-
Promissory note - related party		2,500,000		2,500,000		1,710,000		1,710,000
Notes payable		375,000		275,000		400,000		300,000
Advances		1,213,027		1,213,027		710,000		710,000
Long term debt - other, current and long term portion		19,573		-		27,833		-

Line of Credit - The Company has a revolving line of credit with a bank which provides for aggregate borrowings of up to $2,500,000. The line of credit is due on demand and bears interest at the prime rate plus 0.5% (4.25% and 4.0% at December 31, 2016 and 2015, respectively), which is recorded as a component of interest expense. The line of credit is secured by the Company's assets, is personally guaranteed by certain stockholders of the Company and does not contain any financial covenants. The line of credit also provides for letters of credit aggregating $250,000. As of December 31, 2016, there were no letters of credit outstanding. During the years ended December 31, 2016 and 2015 the average balance outstanding under the line was $2,459,453 and $2,405,197, and the average interest rate was 4.02% and 3.77%,respectively.

Series A Unsecured Subordinated Convertible Promissory Notes – During 2016, the Company entered into a series of Securities Purchase Agreements (the “Purchase Agreement”) with certain accredited investors (the “Investors”), pursuant to which the Company agreed to sell and the Investors agreed to purchase in a private placement offering (the “Private Placement”) units (the “Units”) in the aggregate offering amount of $3,400,000, of which $2,250,000 was with related parties.

Each Unit is comprised of a convertible promissory note and warrants to purchase shares of the Company’s common stock. Each note bears interest at the rate of 8% per annum and is due on the earlier of: (i) 24 months (February 10, 2018); (ii) the date the common stock is listed on The Nasdaq stock market or NYSE MKT; or (iii) a “Change of Control” of the Company, which is defined as a liquidation, dissolution, winding up, change in voting control or sale of all or substantially all of the Company’s assets. Each note sold is convertible into shares of Common Stock equal to the outstanding principal amount under the note, plus any accrued and unpaid interest, divided by a conversion price (the “Conversion Price”) equal to the lowest of: (i) the trading price on the date of the listing; (ii) the price per share paid by investors in a subsequent underwritten public offering in connection with the listing; (iii) the lowest price paid by investors in a subsequent offering of the Company’s securities, including the Series B offering; (iv) the per share price in a change of control transaction; or (v) $3.75 per share. Prior to maturity, an investor may elect, at its option and in its sole discretion, to convert all or a portion of the outstanding principal amount under the note, plus any accrued and unpaid interest, into shares of Common Stock at a conversion price equal to $3.75 per share.

The warrants are exercisable for a period of five years into shares of common stock equal to the number of shares of common stock into which the notes are convertible at an exercise price equal to 120% of the conversion price of the notes.

The embedded conversion feature and warrants issued in the transaction are not indexed to the Company’s common stock. However, the embedded conversion feature and warrants did not meet the definition of a derivative and therefore such conversion feature was not bifurcated from the underlying note payable and the warrants were not recorded as a derivative liability.

As of December 31, 2016, the balance of the outstanding notes amounted to $3,400,000 and is presented net of unamortized deferred offering costs of $89,500, resulting from deferred offering costs of $165,230 less $75,730 of accumulated amortization. These costs are being amortized as a component of interest expenses over the original 24-month terms of the notes, unless there is an early maturity. During 2016 interest resulting from the amortization of deferred offering costs amounted to $75,730. Interest expense on the notes is due at the maturity of the notes and has been presented as a non-current liability.

Series B Unsecured Subordinated Convertible Promissory Notes – During 2016, the Company entered into a series of Securities Purchase Agreements (the “Purchase Agreement”) with certain accredited investors (the “Investors”), who were also shareholders of the Company, pursuant to which the Company agreed to sell and the Investors agreed to purchase in a private placement offering (the “Private Placement”) units (the “Units”) in the aggregate offering amount of $1,250,000.

Each Unit is comprised of a convertible promissory note and warrants to purchase shares of the Company’s common stock. Each note bears interest at the rate of 8% per annum and is due on the earlier of: (i) 24 months (November 18, 2018); (ii) the date the common stock is listed on The Nasdaq stock market or NYSE MKT; or (iii) a “Change of Control” of the Company, which is defined as a liquidation, dissolution, winding up, change in voting control or sale of all or substantially all of the Company’s assets. Each note sold is convertible into shares of Common Stock equal to the outstanding principal amount under the note, plus any accrued and unpaid interest, divided by a conversion price (the “Conversion Price”) equal to the lowest of: (i) the trading price on the date of the listing; (ii) the price per share paid by investors in a subsequent underwritten public offering in connection with the listing; (iii) the lowest price paid by investors in a subsequent offering of the Company’s securities; (iv) the per share price in a change of control transaction; or (v) $2.75 per share. Prior to maturity, an investor may elect, at its option and in its sole discretion, to convert all or a portion of the outstanding principal amount under the note, plus any accrued and unpaid interest, into shares of Common Stock at a conversion price equal to $2.75 per share.

As of December 31, 2016, the balance of the outstanding notes amounted to $1,250,000 and is presented net of unamortized deferred offering costs of $29,366, resulting from deferred offering costs of $30,643 less $1,277 of accumulated amortization. These costs are being amortized as a component of interest expenses over the original 24-month terms of the notes, unless there is an early maturity. During 2016 interest resulting from the amortization of deferred offering costs amounted to $1,277. Interest expense on the notes is due at the maturity of the notes and has been presented as a non-current liability.

Series V Subordinated Convertible Promissory Note – During 2016, the Company entered into a series of convertible promissory notes. Each note bears interest at the rate of 8% per annum and is due on the earlier of: (i) 24 months (February 10, 2018); (ii) the date the common stock is listed on The Nasdaq stock market or NYSE MKT; or (iii) a “Change of Control” of the Company, which is defined as a liquidation, dissolution, winding up, change in voting control or sale of all or substantially all of the Company’s assets. Each note sold is convertible into shares of Common Stock equal to the outstanding principal amount under the note, plus any accrued and unpaid interest, divided by a conversion price (the “Conversion Price”) equal to the lowest of: (i) the trading price on the date of the listing; (ii) the price per share paid by investors in a subsequent underwritten public offering in connection with the listing; (iii) the lowest price paid by investors in a subsequent offering of the Registrant’s securities, including the Series B offering; (iv) the per share price in a change of control transaction; or (v) $3.75 per share. Prior to maturity, an investor may elect, at its option and in its sole discretion, to convert all or a portion of the outstanding principal amount under the note, plus any accrued and unpaid interest, into shares of common stock at a conversion price equal to $3.75 per share.

Notes Payable - During the year ended December 31, 2015, the Company entered into two unsecured promissory notes, which do not contain any financial covenants. As of December 31, 2016, the notes each have a remaining balance outstanding of $100,000 and $275,000 with interest at the rate of 10.0% and mature in July and September 2017, respectively.

Long Term Debt - Represents two loans collateralized by vehicles with interest ranging from 1.9% to 4.98%, each with amortizing principal payment requirements.

Maturities of Non-Current Promissory Note, Long Term Debt and Unsecured Subordinated Convertible Notes – as of December 31, 2016, excluding deferred finance costs, which are being amortized as interest expense, are as follow:

			Non-
Year Ending December 31,	Amortizing		Amortizing^*		Total
2017	$	8,525	$	-	$	8,525
2018		5,410		7,575,000		7,580,410
2019		5,200		-		5,200
2020		438		-		438
Total	$	19,573	$	7,575,000	$	7,594,573

* Certain non-amortizing notes are subject to earlier maturities. The table above presents all non-amortizing notes at their time period maturity condition.

Senior Convertible Promissory Notes — During the year ended December 31, 2015, the Company entered into senior convertible promissory notes in the totaling $800,000 (the “Senior Convertible Promissory Notes”) with interest at 9% per annum, which is recorded as a component of interest expense. The Senior Convertible Promissory Notes were due on the earlier of the two-year anniversary of the respective Senior Convertible Promissory Notes or the consummation of a Qualified Financing. The holders were issued a five-year warrant to purchase equity interests of the Company valued at 10% of the dollar amount of the Senior Convertible Promissory Notes. If a Qualified Financing (the first issuance of equity by the Company through which the Company receives gross proceeds of a minimum of $5,000,000 from one or more financial institutions or accredited investors) occurs prior to the expiration date of such warrants, then the exercise price of the warrants will be equal to 120% of the Closing Price. If a Qualified Financing does not occur prior to the expiration date of the warrants, then the warrants will be deemed null and void and will expire worthless.

On October 27, 2015, all amounts outstanding under the Senior Convertible Promissory Notes, inclusive of $29,418 accrued interest, were converted into 236,977 shares of the Company’s common stock at a conversion price of $3.50 per share, which was mutually agreed to by the Company and the debt holders.

Convertible Promissory Notes — During the years ended December 31, 2015 and 2014, the Company entered into convertible promissory notes of $500,000 and $900,000, respectively, totaling $1,400,000 (the “Convertible Promissory Note”) with interest at 13% per annum, which is recorded as a component of interest expense. The Convertible Promissory Notes were due on the earlier of (a) a change of control (as defined in the Convertible Promissory Note), (b) an event of default (as defined in the Convertible Promissory Note), or (c) the two-year anniversary of the Convertible Promissory Note. In the event that there is a Qualified Financing (the first issuance of equity by the Company through which the Company receives gross proceeds of a minimum of $4,000,000 from one or more financial institutions or accredited investors.) prior to the repayment of the Convertible Promissory Notes, the Convertible Promissory Notes would automatically be converted into equity interests of the Company on terms no less favorable to the lenders than the terms provided to the investors in connection with the Qualified Financing.

On October 27, 2015, all amounts outstanding under the Convertible Promissory Notes, inclusive of accrued interest amounting to $149,572, were converted into 442,735 shares of the Company’s common stock at a conversion price of $3.50 per share, which was mutually agreed to by the Company the debt holders.

Interest Expense - All interest on the Company’s various debts are recognized as interest expense in the accompanying consolidated financial statements.

Equity Transactions

12 Months Ended

Dec. 31, 2016

Disclosure Text Block Supplement [Abstract]

Shareholders' Equity and Share-based Payments [Text Block]

Note 12. Equity Transactions

The Company has had the following equity related transactions over the two years ended December 31, 2016:

Swift Start Reverse Merger – In connection with the reverse merger with Swift Start (See Note 3), the equity accounts of the Company have been retroactively conformed to the present capital structure. Prior to the Swift Start transaction, the capital section of the primary company was comprised of two-classes of membership in a limited liability company structure. All classes converted into common stock on equal terms.

Maxim Warrants - In connection with the issuance of the Series A Units described in Note 11, the Company agreed to issue warrants to Maxim Group LLC, the placement agent, that are exercisable into 10% of the total number of shares of common stock that the notes are convertible under the notes at an exercise price of $3.75 per share. The warrants expire 5 years from the date of issuance of the underlying notes.

The unsecured subordinated convertible promissory notes contain conversion features that are required to be measured when the contingency is resolved. The terms of the conversion feature in the notes, and hence the Maxim Warrants, do not permit the Company to compute the number of common shares that the note holders will receive upon conversion. Accordingly, the Company must wait until the contingent event occurs to compute the number of shares that may be issued pursuant to the warrants.

Barksdale Warrants - In connection with an Offering of BHTA in October 2013 of Class B Common Interests BHTA agreed to issue Barksdale Global Holdings, LLC (“Barksdale”) warrants to purchase a number of Class B Common Interests of BHTA, as now converted into Common Stock of the Company. The warrants were subsequently issued on June 30, 2015, whereby Barksdale was issued a warrant to purchase up to $140,000 of BHTA’s Class B Common Interests on or before the expiration date of June 30, 2020. The warrant is exercisable during the period commencing upon the consummation of the Company’s next successive equity raise in which the Company receives gross proceeds of a minimum of $5.0 million (“Qualified Financing”). If the Company does not consummate a Qualified Financing prior to the expiration date, the warrant shall never be exercisable. Notwithstanding the forgoing, Barksdale may not exercise the warrant within 12 months of the consummation date of the Merger.

The Company estimated the fair value of the warrant on the measurement date to be $14,182 (or $10,744 per warrant) using a Black-Scholes option-pricing model with the following assumptions: (1) expected volatility of 50.24%, (2) risk-free interest rate of 1.42% and (3) expected life of five years. During 2015, as a result of the issuance of the warrants, the Company reclassified the warrant liability to stockholders’ deficit.

Other Warrants - In connection with prior debt offerings that have been converted into equity, warrants expiring between May and July of 2020 representing an $80,000 purchase equity interest remain outstanding. The warrants allow the holders to acquire up to $80,000 of the Company’s common stock at a price of 120% of the closing price of the Company’s first issuance of equity in one, or a series of related transactions, through which the Company receives gross process of $5,000,000 or more from one or more financial institutions or “accredited investors”. Should the Company not consummate such an issuance of equity by the expiration of the warrants, the warrants shall never be exercisable.

Issuance of Restricted Stock in Connection with Investor Relations Services Agreement – During 2015, the Company entered into a one-year investor relations consulting agreement, which was not renewed in 2016. In addition to monthly cash fees, the Company issued 50,000 shares of fully vested restricted common stock at a per share price of $3.50, the price at which the promissory notes converted at on October 27, 2015.

Strategic Consulting Agreement – During 2016, the Company entered into a strategic consulting agreement for a twelve-month term, subject to a sixty-day termination option by either party, which was exercised by the Company resulting in a termination effective December 31, 2016. In addition to monthly cash fees, the agreement also included issuing Series V convertible debt in the amount of $25,000 per month. As of December 31, 2016, $125,000 of such Series V convertible debt was outstanding.

Shareholder Information and Marketing Agreement – During 2016, the Company entered into a service agreement for an initial three-month term, subject to a termination option after the initial 30-day period. In addition to monthly cash fees, the Company will issue 8,000 shares of restricted common stock that will vest over the three-month period. The accompanying financial statements reflect the vesting of such shares based upon the daily closing prices of the Company’s common stock.

Public Relations and Corporate Communications Agreement – During 2016, the Company entered into a service agreement for a twelve-month term. In addition to monthly cash fees, the Company will issue 15,000 shares of fully vested restricted common stock at a per share price of $2.40, which is reflected as an expense in the accompanying financial statements. The agreement also requires an additional 10,000 shares of fully vested restricted common stock be granted at the beginning of the second six-month period of the agreement, which will result in an expense at that time.

Equity Incentive Plans

12 Months Ended

Dec. 31, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

Note 13. Equity Incentive Plans

During 2015, the Company established the BioHiTech Global, Inc. 2015 Equity Incentive Plan, which is available to eligible employees, directors, consultants and advisors of the Company and its affiliates. The plan allows for the granting of incentive stock options, nonqualified stock options, reload options, stock appreciation rights, and restricted stock representing up to 750,000 shares. The Plan is administered by the board of directors. Effective March 1, 2016, the Company granted nonqualified options for 371,250 shares. Effective April 15, 2016, the Company granted 347,500 restricted stock units. As of December 31, 2016, there were 38,750 shares available under the Plan for future grants.

Stock Options - The fair value of options is estimated on the date of grant using the Black-Scholes option pricing model. The valuation determined by the Black-Scholes pricing model is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not limited to, expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The risk free rate is based on the U.S. Treasury rate for the expected life at the time of grant, volatility is based on the average long-term implied volatilities of peer companies, the expected life is based on the estimated average of the life of options using the simplified method, and forfeitures are estimated on the date of grant based on certain historical data. The Company utilizes the simplified method to determine the expected life of its options due to insufficient exercise activity during recent years as a basis from which to estimate future exercise patterns. The expected dividend assumption is based on the Company’s history and expectation of dividend payouts.

Forfeitures are required to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.

On March 1, 2016, the Company granted 371,250 stock options to employees and directors for future services. These options had a fair value of $520,210 using the Black-Scholes option pricing model with the following assumptions:

Risk-free interest rate	1.3 - 1.5	%
Expected dividend yield	0.00	%
Expected volatility	28.8 - 30.3	%
Expected term in years	5.0 - 6.0

The options vest over four years. During the year ended December 31, 2016, compensation expense related to the stock options amounted to $245,635.

The weighted-average grant date fair value of options granted on March 1, 2016 was $520,210. Total unrecognized compensation expense related to unvested stock options at December 31, 2016 amounts to $263,895 and is expected to be recognized over a weighted average period of 2.1 years.

The following table summarizes the Company’s stock option activity for the year ended December 31, 2016:

					Weighted
					Average
			Weighted		Remaining
			Average		Contractual
	Number of		Exercise		Life		Aggregate
	Options		Price		(in Years)		Intrinsic Value
Outstanding - December 31, 2015		-		-		-		-
Granted		371,250	$	3.75		9.17		-
Exercised		-		-		-		-
Forfeited or Canceled		(7,500)		3.75		-		-
Outstanding – December 31, 2016		363,750	$	3.75		9.17	$	-
Exercisable – December 31, 2016		90,418	$	3.75		9.17	$	-

The following table summarizes the Company’s stock option activity for non-vested options for the year ended December 31, 2016:

			Weighted
			Average
	Number of		Grant Date
	Options		Fair Value
Balance at December 31, 2015		-
Granted		371,250	$	3.75
Vested		(90,418)		(3.75)
Forfeited or Canceled		(7,500)		(3.75)
Balance at December 31, 2016		273,332	$	3.75

Restricted Stock Units – On April 15, 2016, the Company granted 347,500 restricted stock units (“RSU”) to certain employees. 15,833 of the RSUs vested immediately and the remaining units vest over a three-year period, subject to continued service on each applicable vesting date. The RSUs have no voting or dividend rights. The fair value of the common stock on the date of the grant was $4.05 per share based upon the quoted closing price of the Company’s common stock on the grant date. The aggregate grant date fair value of the award amounts to $1,407,375 which will be recognized as compensation expense over the vesting period. As of December 31, 2016, the aggregate intrinsic value of the unvested RSUs, determined by multiplying the anticipated number of RSUs that will vest by the closing market price of the underlying common stock, was $746,251.

During the year ended December 31, 2016, compensation expense related to the RSUs amounted to $429,146.

Total unrecognized compensation expense related to the unvested RSUs at December 31, 2016 amounts to $978,229 and is expected to be recognized over a weighted average period of 2.16 years.

The following table summarizes the Company’s RSU activity for the year ended December 31, 2016:

	Number of
	Shares
Unvested balance at December 31, 2015		-
Granted		347,500
Vested		(15,833)
Forfeited or Canceled		-
Unvested balance at December 31, 2016		331,667

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

Income Taxes

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

Note 14. Income Taxes

The following table presents the components of income tax expense (benefit) from operations for the year ended December 31, 2016 and 2015.

	Year Ended December 31,
	2016		2015
US Federal:
Deferred	$	(1,932,456)	$	(1,055,914)
State and local:
Deferred		(681,025)		(215,098)
Non-US:
Deferred		(69,203)		-
Change in valuation allowance		2,682,684		1,271,012
Income tax provision	$	-	$	-

The following table presents a reconciliation of differences between the Federal statutory tax rate and the Company’s effective income tax rate for the year ended December 31, 2016 and 2015:

	Year Ended December 31,
	2016			2015
U. S. Federal Statutory rate		(34.0)	%		(34.0)	%
Non-U.S. losses		0.6			1.0
Losses incurred before change in corporate tax status		-			14.3
Local taxes, net of benefit		(6.8)			(2.8)
Other		0.4			-
		(39.8)			(21.5)
Change in valuation allowance		39.8			21.5
Effective income tax rate		-	%		-	%

The following table presents the Company’s net deferred tax assets and valuation allowance as of December 31, 2016 and 2015:

	December 31,
	2016		2015
Deferred tax assets:
Net operating losses - Federal	$	2,341,288	$	1,067,247
Net operating losses - State		691,582		217,765
Net operating losses - Non-US		69,203		-
Stock-based compensation - Federal		246,069		-
Stock-based compensation - State		77,440		-
Accrued liabilities - Federal		412,346		-
Accrued liabilities - State		129,768		-
		3,967,696		1,285,012
Deferred tax liabilities:
Property and equipment - Federal		(11,333)		(11,333)
Property and equipment - State		(2,667)		(2,667)
		(14,000)		(14,000)
Net deferred tax assets		3,953,696		1,271,012
Valuation allowance		(3,953,696)		(1,271,012)
Net deferred tax assets	$	-	$	-

The net operating loss carryovers may be subject to limitation under Internal Revenue Code Section 382 should there be greater than a 50% ownership change as determined under the regulations. At December 31, 2016, the Company had net operating loss carryforwards for federal, state and non-US income tax purposes of approximately $7,198,649. The federal net operating loss carryforwards will expire, if not utilized, beginning December 31, 2035. There were no net operating losses for federal corporate income tax purposes prior to the year ended December 31, 2015. US Federal income tax returns for the years ended December 31, 2015 and later are open for examination and audit.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2016

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

Note 15. Commitments and Contingencies

From time to time, the Company is involved in legal matters arising in the ordinary course of business. While the Company believes that such matters are currently not material, there can be no assurance that matters arising in the ordinary course of business for which the Company is, or could be, involved in litigation, will not have a material adverse effect on its business, financial condition or results of operations.

Operating Leases

12 Months Ended

Dec. 31, 2016

Leases, Operating [Abstract]

Operating Leases of Lessor Disclosure [Text Block]

Note 17. Operating Leases

The Company rents its headquarters and attached warehousing space from a related party (see Note 10) and their research and development office from an unrelated party under operating leases. The research and development office lease commenced in October 2015 and will expire in 2018, subject to one renewal option for an additional one-year period. The total future minimum lease payments under all of these leases is:

Year Ending December 31,
2017		119,480
2018		115,710
2019		100,003
2020		41,926
Total	$	377,119

Total rent expense under all operating leases amounted to $128,903 and $105,925 for the years ended December 31, 2016 and 2015, respectively.

Supplemental Consolidated Statement of Cash Flows Information

12 Months Ended

Dec. 31, 2016

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION

Cash Flow, Supplemental Disclosures [Text Block]

Note 18. Supplemental Consolidated Statement of Cash Flows Information

Changes in non-cash operating assets and liabilities, as well as other supplemental cash flow disclosures, are as follows:

	Year Ended December 31,
	2016		2015
Changes in operating assets and liabilities:
Accounts and note receivable	$	79,743	$	(62,225)
Inventory		(997,535)		(271,171)
Prepaid expenses and other assets		42,722		(47,602)
Accounts payable		281,787		953,087
Accrued interest payable		640,056		373,608
Accrued expenses		12,800		493,461
Deferred revenue		16,360		653
Customer deposits		11,803		(4,789)
Net change in operating assets and liabilities	$	87,736	$	1,435,022
Supplementary cash flow information:
Cash paid during the year for:
Interest	$	106,251	$	91,811
Income taxes		-		-
Supplementary Disclosure of Non-Cash Investing and Financing Activities:
Transfer of inventory to leased equipment	$	531,392	$	233,900
Series V Notes issued in settlement of accounts payable with a related party		300,000		-
Accrued interest added to principle of promissory note - related party		263,027		-
Conversion of senior promissory notes and related accrued interest into common stock		-		829,418
Warrants issued in connection with advisory services		-		139,359
Goodwill recognized in connection with Swift Start acquisition		-		10,482
Advances to vendors applied to inventory		-		44,700
Conversion of promissory notes and related accrued interest into common stock		-		1,549,572
Conversion of advances from related party to promissory note		-		505,000

Recent Accounting Pronouncements

12 Months Ended

Dec. 31, 2016

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

New Accounting Pronouncements and Changes in Accounting Principles [Text Block]

Note 19. Recent Accounting Pronouncements

Statement of Cash Flows – In August 2016, the FASB issued Accounting Standards Update No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (“ASU 2016-15”). The update amends the guidance in Accounting Standards Codification 230, Statement of Cash Flows, and clarifies how entities should classify certain cash receipts and cash payments on the statement of cash flows with the objective of reducing the existing diversity in practice related to eight specific cash flow issues. The amendments in this update are effective for annual periods beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted. The Company does not expect the adoption of ASU 2016-15 to have a material impact on its consolidated financial statements.

Revenue from Contracts with Customers - In April 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-10, “Revenue from Contracts with Customers - Identifying Performance Obligations and Licensing” (Topic 606). The amendments clarify two aspects of ASU No. 2014-09, “Revenue from Contracts with Customers,” by providing (1) guidance for identifying performance obligations and (2) licensing implementation guidance. Public business entities should apply the guidance similar to Update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) ASU No. 2014-09, “Revenue from Contracts with Customers” (ASU 2014-09). ASU 2014-09 provides guidance for revenue recognition and affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets and supersedes the revenue recognition requirements in Topic 605, “Revenue Recognition,” and most industry-specific guidance. The core principle of ASU 2014-09 is the recognition of revenue when a company transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU 2014-09 defines a five-step process to achieve this core principle and, in doing so, companies will need to use more judgment and make more estimates than under the current guidance. These may include identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. ASU 2014-09, as amended, is effective for fiscal years beginning after December 15, 2017 and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). The Company does not anticipate that the adoption, by means of a retrospective approach with a cumulative effect, if any, will have a material effect on its consolidated financial position or results of operations.

Stock Compensation - In March 2016, FASB issued ASU No. 2016-09, “Compensation - Stock Compensation: Improvements to Employee Share-Based Payment Accounting” (Topic 718). The amendments in this ASU is to significantly reduce the complexity and cost of accounting for excess tax benefits and tax deficiencies related to employee share-based payment transactions, which include restricted stock and stock options. Also, ASU No. 2016-09 requires an entity to run excess tax benefits and deficiencies through its income statement, which in effect eliminates the concept of additional paid-in capital. For public business entities, the amendments in this ASU are effective for financial statements issued for annual periods beginning after December 15, 2016, including interim periods within those annual periods. The Company will evaluate the effects, if any, that adoption of this ASU will have on its consolidated financial position or results of operations.

Leases - In February 2016, the FASB issued new lease accounting guidance (ASU No. 2016-02, Leases). Under the new guidance, at the commencement date, lessees will be required to recognize a lease liability, which is a lessee‘s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The new guidance is not applicable for leases with a term of 12 months or less. Lessor accounting is largely unchanged. Public business entities should apply the amendments in ASU 2016-02 for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early application is permitted upon issuance. Lessees (for capital and operating leases) and lessors (for sales-type, direct financing, and operating leases) must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The modified retrospective approach would not require any transition accounting for leases that expired before the earliest comparative period presented. Lessees and lessors may not apply a full retrospective transition approach. The Company will evaluate the effects, if any, that adoption of this ASU will have on its consolidated financial position or results of operations.

Inventory - In July 2015, the FASB issued ASU No. 2015-11, “Inventory (Topic 330): Simplifying the Measurement of Inventory” (“ASU 2015-11”). ASU 2015-11 requires inventory measured using any method other than last-in, first out (“LIFO”) or the retail inventory method to be subsequently measured at the lower of cost or net realizable value, rather than at the lower of cost or market. This ASU is effective prospectively for fiscal years beginning after December 15, 2016 and their related interim periods. Early application is permitted. The Company does not anticipate that the adoption will have a material effect on its consolidated financial position or results of operations.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=66092750

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e765-108305

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305

+ Details

Subsequent Events

12 Months Ended

Dec. 31, 2016

Subsequent Events [Abstract]

Subsequent Events [Text Block]

Note 20. Subsequent Events

The Company evaluates subsequent events and transactions that occur after the balance sheet date up to the date that the financial statements are available to be issued. Any material events that occur between the balance sheet date and the date that the financial statements were available for issuance are disclosed as subsequent events, while the financial statements are adjusted to reflect any conditions that existed at the balance sheet date. Based upon this review, except as discussed below, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements.

Series B Unsecured Subordinated Convertible Promissory Notes – During January, February and March 2017, the Company closed on additional notes amounting to $625,000, including $500,000, with officers of the Company.

Promissory Note and Advances – Related Party – Effective February 1, 2017, The Company entered into a Fourth Amended and Restated Secured Promissory Note that increased the available balance from $2,500,000 to $4,500,000, and changed the maturity from January 1, 2018 to February 1, 2019. In connection with entering into the new note, previously unsecured advances amounting to $ 1,213,027 were added to the existing note.

Authorized Common Shares – On January 25, 2017, the Company’s Board of Directors approved to increase the authorized number of common shares, $0.0001 par, from 20,000,000 to 50,000,000. The increase was approved by a majority of the principle amount outstanding of Series Debt holders, as required by the terms of the Series Debt, and is subject to future approval by the shareholders of the Company.

2017 Executive Stock Incentive Plan – On January 25, 2017, the Company’s Board of Directors approved the 2017 Executive Equity Incentive Plan, which provides for a range of grants of up to 1,000,000 shares, that is subject to future approval by the shareholders of the Company.

Entsorga West Virginia LLC (“EWV”) Investment – Effective January 1, 2017, the Company executed several agreements to acquire up to approximately a 40% interest in EWV from the original investors at their original purchase price of $60,000 for each 1% of interest in EWV. The agreement provides for a required investment of $1,034,028, representing a 17.2% interest, with the remaining 23.1% being at the option of the Company. The agreement was subject to the approval of the EWV bond trustee, which was granted on March 20, 2017. On March 21, 2017, the Company completed the required investment acquisition of $1,034,028 for a 17.2% interest, which will be recognized utilizing the equity method of accounting. The acquisition by the Company was funded by a short-term advance from the Company’s Chief Executive Officer.

EWV represents the first deployment of the Entsorga High Efficiency Biological Treatment (“HEBioT”) technology in the United States. Such deployment is currently underway in Martinsburg, WV. EWV has its own intellectual property agreement with Entsorgafin S.p.A. that is not part of the agreement that Apple Valley Waste Conversions, LLC has with Entsorgafin S.p.A. The EWV plant has received its necessary permits and EWV has closed on its financing to construct the facility and held its groundbreaking ceremony in January 2016, is currently under construction and is expected to begin commercial operations in the second half of 2017. The facility will be able to accept up to 110,000 tons per year of municipal solid waste delivered from the surrounding areas. Its facility will consist of a 54,000-square foot industrial building located on approximately 12 acres of leased property. The facility will include a plant which will be equipped with HEBioT technology and will ultimately be able to produce approximately 50,000 tons per year of EPA recognized renewable fuel. EWV and the facility are collateral to a financing through Tax Exempt Industrial Development Bonds issued by the West Virginia Economic Development Authority in the amount of $25,000,000. In addition to the debt financing, the EWV initial investors contributed approximately $6,000,000 in equity to the project.

New York MBT Facility Site Acquisition – On March 1, 2017 the Town Board of the Town of New Windsor, NY approved an agreement that provides for the Company to acquire approximately 12 acres of land at Stewart International Airport for purposes of development of a mechanical biological treatment (MBT) plant utilizing the Company’s Entsorga technology for $1,092,000, subject to certain conditions that must be satisfied before closing. The agreement also provides for monthly option payments amounting to $3,500 for the first twelve months, followed by monthly payments of $6,000 for the next twelve months, if needed, while conditions are met. The monthly option payments will be used to reduce the amount owed at closing. If the parties are unable to satisfy all conditions within 24 months the option payments will not be refunded. Formal execution of the agreement is subject to a public opposition period through March 31, 2017 that would require a specified number and population of voters to object to prevent it’s execution. The Company is not aware of any opposition satisfying the public opposition requirements that would prevent the agreement from being executed.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Use of Estimates, Policy [Policy Text Block]

Foreign Currency Transactions and Translations Policy [Policy Text Block]

Revenue Recognition, Policy [Policy Text Block]

Deferred revenue represents amounts billed to customers or payments received from customers prior to providing services and for which the related revenue recognition criteria have not been met.

The Company records taxes collected from customers and remitted to governmental authorities on a net basis.

Revenue Recognition Leases [Policy Text Block]

	⋅	Transfer of ownership of the digester unit,
	⋅	Bargain purchase option at the end of the term of the lease,
	⋅	Lease term is greater than 75% of the economic life of the digester unit, or
	⋅	Present value of minimum lease payments exceed 90% of the fair value of the digester unit at inception of the lease.

In addition, the Company also considers the following:

	⋅	Collectability of the minimum lease payments is reasonably predictable, and
	⋅	No important uncertainties surround the amount of unreimbursable costs yet to be incurred by the Company under the lease.

Receivables, Policy [Policy Text Block]

Inventory, Policy [Policy Text Block]

Property, Plant and Equipment, Policy [Policy Text Block]

		Years
Equipment leased to others		5 - 7
Computer software and hardware		3 - 5
Vehicles		5
Furniture and fixtures		7 - 15

Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

Depreciation, Depletion, and Amortization [Policy Text Block]

Shipping and Handling Cost, Policy [Policy Text Block]

Advertising Costs, Policy [Policy Text Block]

Advertising — The Company expenses advertising costs as incurred. Advertising expense amounted to $61,489 and $22,218 for the years ended December 31, 2016 and 2015, respectively.

Research and Development Expense, Policy [Policy Text Block]

Research and Development — All research and development costs incurred by the Company are expensed as incurred.

Fair Value Measurement, Policy [Policy Text Block]