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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2017	Mar. 08, 2018	Jun. 30, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	FlexShopper, Inc.
Entity Central Index Key	0001397047
Amendment Flag	false
Trading Symbol	FPAY
Current Fiscal Year End Date	--12-31
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2017
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 12,162,748
Entity Common Stock, Shares Outstanding		5,294,501

Consolidated Balance Sheets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
CURRENT ASSETS:
Cash	$ 4,968,915	$ 5,412,495
Accounts receivable, net	4,259,468	2,181,787
Prepaid expenses	321,035	361,777
Lease merchandise, net	21,415,322	18,570,460
Total current assets	30,964,740	26,526,519
PROPERTY AND EQUIPMENT, net	2,948,164	2,540,514
OTHER ASSETS, net	95,722	88,591
Total assets	34,008,626	29,155,624
CURRENT LIABILITIES:
Current portion of loan payable under credit agreement to beneficial shareholder net of $118,404 of unamortized issuance costs	14,094,096
Accounts payable	7,702,145	3,917,747
Accrued payroll and related taxes	404,346	296,333
Accrued expenses	786,095	259,104
Total current liabilities	22,986,682	4,473,184
Loan payable under credit agreement to beneficial shareholder net of $39,468 in 2017 and $631,488 in 2016 of unamortized issuance costs and current portion	4,698,032	10,156,719
Total liabilities	27,684,714	14,629,903
COMMITMENTS
STOCKHOLDERS' EQUITY
Series 1 Convertible Preferred stock, $0.001 par value- authorized 250,000 shares, issued and outstanding 239,405 shares in 2017 and 243,065 in 2016 at $5.00 stated value	1,197,025	1,215,325
Series 2 Convertible Preferred stock, $0.001 par value- authorized 25,000 shares, issued and outstanding 21,952 shares at $1,000 stated value	21,952,000	21,952,000
Common stock, $0.0001 par value- authorized 15,000,000 shares, issued and outstanding 5,294,501 shares in 2017 and 5,287,281 in 2016	529	529
Additional paid in capital	22,445,691	22,298,439
Accumulated deficit	(39,271,333)	(30,940,572)
Total stockholders' equity	6,323,912	14,525,721
Total liabilities and stockholder's equity	$ 34,008,626	$ 29,155,624

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Loan payable unamortized issuance costs	$ 118,404
Unamortized issuance costs	$ 39,468	$ 631,488
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	5,294,501	5,287,281
Common stock, shares outstanding	5,294,501	5,287,281
Series 1 Convertible Preferred Stock
Convertible preferred stock, par value	$ 0.001	$ 0.001
Convertible preferred stock, shares authorized	250,000	250,000
Convertible preferred stock, shares issued	239,405	243,065
Convertible preferred stock, shares outstanding	239,405	243,065
Convertible preferred stock, stated value	$ 5.00	$ 5.00
Series 2 Convertible Preferred Stock
Convertible preferred stock, par value	$ 0.001	$ 0.001
Convertible preferred stock, shares authorized	25,000	25,000
Convertible preferred stock, shares issued	21,952	21,952
Convertible preferred stock, shares outstanding	21,952	21,952
Convertible preferred stock, stated value	$ 1,000	$ 1,000

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Revenues:
Lease revenues and fees	$ 65,412,131	$ 46,513,235
Lease merchandise sold	1,634,233	1,066,350
Total revenues	67,046,364	47,579,585
Costs and expenses:
Cost of lease revenues, consisting of depreciation and impairment of lease merchandise	31,453,246	22,734,553
Cost of lease merchandise sold	998,800	687,991
Provision for doubtful accounts	19,135,207	13,281,242
Marketing	6,094,330	10,193,052
Salaries and benefits	7,862,714	5,946,401
Other operating expenses	7,664,566	5,064,869
Total costs and expenses	73,208,863	57,908,108
Operating loss	(6,162,499)	(10,328,523)
Interest expense including amortization of debt issuance costs	2,168,262	1,925,184
Net loss	(8,330,761)	(12,253,707)
Cumulative dividends on Series 2 Convertible Preferred Shares	2,316,396	1,211,964
Net loss attributable to common shareholders	$ (10,647,157)	$ (13,465,671)
Basic and diluted (loss) per common share:
Net loss	$ (2.01)	$ (2.57)
Weighted average common shares outstanding:
Basic and diluted	5,290,944	5,249,476

Consolidated Statements of Stockholders' Equity - USD ($)	Total	Series 1 Convertible Preferred Stock	Series 2 Convertible Preferred Stock	Common Stock	Additional Paid in Capital	Accumulated Deficit
Balance at Dec. 31, 2015	$ 6,167,959	$ 1,640,985		$ 521	$ 23,213,318	$ (18,686,865)
Balance, shares at Dec. 31, 2015		328,197		5,210,408
Sale of Series 2 Preferred Stock	21,952,000		$ 21,952,000
Sale of Series 2 Preferred Stock, shares			21,952
Fair value of warrants issued to placement agent in conjunction with sale of Series 2 Preferred Stock	150,451				150,451
Costs related to sale of Series 2 Preferred Stock	(1,669,790)				(1,669,790)
Provision for compensation expense related to issued stock options	136,308				136,308
Conversion of preferred stock to common stock		$ (425,660)		$ 5	425,655
Conversion of preferred stock to common stock, shares		(85,132)		51,873
Exercise of stock options	42,500			$ 3	42,497
Exercise of stock options, shares				25,000
Net loss	(12,253,707)					(12,253,707)
Balance at Dec. 31, 2016	14,525,721	$ 1,215,325	$ 21,952,000	$ 529	22,298,439	(30,940,572)
Balance, shares at Dec. 31, 2016		243,065	21,952	5,287,281
Provision for compensation expense related to issued stock options	113,952				113,952
Conversion of preferred stock to common stock		$ (18,300)			18,300
Conversion of preferred stock to common stock, shares		(3,660)		2,220
Exercise of stock options	15,000				15,000
Exercise of stock options, shares				5,000
Net loss	(8,330,761)					(8,330,761)
Balance at Dec. 31, 2017	$ 6,323,912	$ 1,197,025	$ 21,952,000	$ 529	$ 22,445,691	$ (39,271,333)
Balance, shares at Dec. 31, 2017		239,405	21,952	5,294,501

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (8,330,761)	$ (12,253,707)
Adjustments to reconcile net loss to net cash (used in) operating activities:
Depreciation and impairment of lease merchandise	31,453,246	22,734,553
Other depreciation and amortization	2,090,581	1,566,507
Compensation expense related to issuance of stock options and warrants	113,952	136,308
Provision for uncollectible accounts	19,135,207	13,281,242
Changes in operating assets and liabilities:
Accounts receivable	(21,212,888)	(14,710,870)
Prepaid expenses and other	32,296	(124,707)
Lease merchandise	(34,298,108)	(30,100,878)
Security deposits	(10,206)	(1,493)
Accounts payable	3,784,397	2,133,818
Accrued payroll and related taxes	108,013	44,814
Accrued expenses	535,437	(78,016)
Net cash (used in) operating activities	(6,598,834)	(17,372,429)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment, including capitalized software costs	(2,021,538)	(1,855,088)
Net cash (used in) investing activities	(2,021,538)	(1,855,088)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds of loans from shareholder		1,000,000
Repayment of loans from shareholder		(1,000,000)
Proceeds from loan payable under credit agreement	10,450,000	4,941,359
Repayment of loan payable under credit agreement	(2,288,208)	(4,172,714)
Proceeds from exercise of stock options	15,000	42,500
Proceeds from sale of Series 2 Convertible Preferred Stock, net of related costs of $1,519,339 in 2016		20,432,661
Net cash provided by financing operations	8,176,792	21,243,806
(DECREASE)/ INCREASE IN CASH	(443,580)	2,016,289
CASH, beginning of year	5,412,495	3,396,206
CASH, end of year	4,968,915	5,412,495
Supplemental cash flow information:
Interest paid	1,649,795	1,459,756
Non-cash financing activities:
Conversion of preferred stock to common stock	18,300	425,660
Warrants issued to placement agent in conjunction with sale of Series 2 Preferred Stock		$ 150,451

Consolidated Statements of Cash Flows (Parenthetical)	12 Months Ended
Consolidated Statements of Cash Flows (Parenthetical)	Dec. 31, 2016 USD ($)
Statement of Cash Flows [Abstract]
Payments from sale of series 2 convertible preferred stock	$ 1,519,339

Business	12 Months Ended
Business	Dec. 31, 2017
Business [Abstract]
BUSINESS	1. BUSINESS: FlexShopper, Inc. (the “Company”) is a corporation organized under the laws of the State of Delaware on August 16, 2006. The Company owns 100% of FlexShopper, LLC, a limited liability company incorporated under the laws of North Carolina on June 24, 2013. The Company is a holding corporation with no operations except for those conducted by FlexShopper LLC. FlexShopper LLC provides through e-commerce sites, certain types of durable goods to consumers on a lease-to-own basis (“LTO”) including consumers of third party retailers and e-tailers. In January 2015, in connection with the credit agreement entered into in March 2015 (see Note 5), FlexShopper 1 LLC and FlexShopper 2 LLC were organized as wholly owned Delaware subsidiaries of FlexShopper LLC to conduct operations. FlexShopper LLC together with its subsidiaries are hereafter referred to as “FlexShopper.”

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Summary of Significant Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation - The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries after elimination of intercompany balances and transactions.

Estimates – The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates 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 revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition - Merchandise is leased to customers pursuant to lease purchase agreements which provide for weekly lease terms with non-refundable lease payments. Generally the customer has the right to acquire title either through a 90 day same as cash option, an early purchase option, or through payments of all required lease payments, generally 52 weeks, for ownership. On any current lease, customers have the option to cancel the agreement in accordance with lease terms and return the merchandise. Accordingly, customer agreements are accounted for as operating leases with lease revenues recognized in the month they are due on the accrual basis of accounting. Merchandise sales revenue is recognized when the customer exercises the purchase option and pays the purchase price. Revenue from processing fees earned upon exercise by the customer of the 90 day purchase option is recorded upon recognition of the related merchandise sales. Commencing in the quarter ended June 30, 2016, the Company discontinued charging a separate fee upon exercise of such option. Revenue for lease payments received prior to their due date is deferred and recognized as revenue in the period to which the payments relate. Revenues from leases and sales are reported net of sales taxes.

Accounts Receivable and Allowance for Doubtful Accounts – FlexShopper seeks to collect amounts owed under its leases from each customer on a weekly basis by charging his or her bank account or credit card. Accounts receivable are principally comprised of lease payments currently owed to FlexShopper which are past due as FlexShopper has been unable to successfully collect in the aforementioned manner. Through June 30, 2016, an allowance for doubtful accounts was estimated by reserving all accounts in excess of four payments in arrears, adjusted for subsequent collections. Commencing in the quarter ended September 30, 2016, the estimate was revised to provide for doubtful accounts based upon revenues and historical experience of balances charged off as a percentage of revenues. The accounts receivable balances consisted of the following as of December 31, 2017 and December 31, 2016:

	December 31, 2017			December 31, 2016

Accounts receivable	$	6,399,233		$	11,690,495
Allowance for doubtful accounts		(2,139,765	)		(9,508,708	)
Accounts receivable, net	$	4,259,468		$	2,181,787

The allowance is a significant percentage of the balance because FlexShopper does not charge off any customer account until it has exhausted all collection efforts with respect to each account including attempts to repossess items. In addition, while collections are pursued, the same delinquent customers will continue to accrue weekly charges until they are charged off. The allowance for bad debt at January 1, 2016 was $4,727,278. During the years ended December 31, 2017 and 2016, $26,504,150 and $8,499,812 of accounts receivable balances, respectively, were charged off against the allowance. During the years ended December 31, 2017 and 2016, the provision for bad debts was $19,135,207 and $13,281,242, respectively.

Lease Merchandise – Until all payment obligations for ownership are satisfied under the lease agreement, the Company maintains ownership of the lease merchandise. Lease merchandise consists primarily of residential furniture, consumer electronics, computers, appliances and household accessories and is recorded at cost net of accumulated depreciation. The Company depreciates leased merchandise using the straight line method over the applicable agreement period for a consumer to acquire ownership, generally twelve months with no salvage value. Upon transfer of ownership of merchandise to customers resulting from satisfaction of their lease obligations, the related cost and accumulated depreciation are eliminated from lease merchandise. For lease merchandise returned or anticipated to be returned either voluntarily or through repossession, the Company provides an impairment reserve for the undepreciated balance of the merchandise net of any estimated salvage value with a corresponding charge to cost of lease revenue. The cost, accumulated depreciation and impairment reserve related to such merchandise are written off upon determination that no salvage value is obtainable. The impairment charge amounted to approximately $4,575,000 and $5,021,000 for the years ended December 31, 2017 and 2016 respectively. The net leased merchandise balances consisted of the following as of December 31, 2017 and 2016:

	December 31, 2017			December 31, 2016

Lease merchandise at cost	$	34,501,555		$	33,264,810
Accumulated depreciation		(11,974,953	)		(11,578,267	)
Impairment reserve		(1,111,280	)		(3,116,083	)
Lease merchandise, net	$	21,415,322		$	18,570,460

Cost of lease merchandise sold represents the undepreciated cost of rental merchandise at the time of sale.

Deferred Debt Issuance Costs – Debt issuance costs incurred in conjunction with the Credit Agreement entered into on March 6, 2015 (see Note 5) are offset against the outstanding balance of the loan payable and are amortized using the straight line method over the remaining term of the related debt, which approximates the effective interest method. Amortization which is included in interest expense was $473,616 and $451,304 for the years ended December 31, 2017 and 2016, respectively.

Software Costs - Costs related to developing or obtaining internal-use software incurred during the preliminary project and post-implementation stages of an internal use software project are expensed as incurred and certain costs incurred in the project’s application development stage are capitalized as property and equipment. The Company expenses costs related to the planning and operating stages of a website. Costs associated with minor enhancements and maintenance for the website are included in expenses as incurred. Direct costs incurred in the website’s development stage are capitalized as property and equipment. Capitalized software costs amounted to $1,894,172 and $1,773,574 for the years ended December 31, 2017 and 2016, respectively.

Operating Expenses – Operating expenses include corporate overhead expenses such as, stock based compensation, insurance, occupancy, and other administrative expenses.

Marketing costs which primarily consist of advertising are charged to expense as incurred.

Per Share Data – Per share data is computed by use of the two-class method as a result of outstanding Series 1 Convertible Preferred Stock which participates in dividends with the common stock and accordingly, has participation rights in undistributed earnings as if all such earnings had been distributed during the period (see Note 6). Under such method, income available to common shareholders is computed by deducting both dividends declared or, if not declared, accumulated on Series 2 Convertible Preferred Stock from income from continuing operations and from net income. Loss attributable to common shareholders is computed by increasing loss from continuing operations and net loss by such dividends. Where the Company has undistributed net income available to common shareholders, basic earnings per common share is computed based on the total of any dividends paid or declared per common share plus undistributed income per common share determined by dividing net income available to common shareholders reduced by any dividends paid or declared on common and participating Series 1 Convertible Preferred Stock by the total of the weighted average number of common shares outstanding plus the weighted average number of common shares issuable upon conversion of outstanding participating Series 1 Convertible Preferred Stock during the period. Where the Company has a net loss, basic per share data (including income from continuing operations) is computed based solely on the weighted average number of common shares outstanding during the period. As the convertible participating preferred stock has no contractual obligation to share in the losses of the Company, common shares issuable upon conversion of such preferred stock are not included in such computations.

Diluted earnings per share is based on the more dilutive of the if-converted method (which assumes conversion of the participating preferred stock as of the beginning of the period) or the two-class method (which assumes that the participating preferred stock is not converted) plus the potential impact of dilutive non-participating Series 2 Convertible Preferred Stock, options and warrants. The dilutive effect of stock options and warrants is computed using the treasury stock method, which assumes the repurchase of common shares at the average market price during the period. Under the treasury stock method, options and warrants will have a dilutive effect when the average price of common stock during the period exceeds the exercise price of options or warrants. When there is a loss from continuing operations, potential common shares are not included in the computation of diluted loss per share, since they have an anti-dilutive effect.

In computing diluted loss per share, no effect has been given to the issuance of common stock upon conversion or exercise of the following securities as their effect is anti-dilutive:

	Year ended December 31,
	2017		2016
Series 1 Convertible Preferred Stock		145,197		147,417
Series 2 Convertible Preferred Stock		2,710,124		2,710,124
Series 2 Convertible Preferred Stock issuable upon exercise of warrants		54,217		54,217
Options		335,900		411,600
Warrants		511,553		511,553
		3,756,991		3,834,911

Stock Based Compensation - The fair value of transactions in which the Company exchanges its equity instruments for employee services (share-based payment transactions) is recognized as an expense in the financial statements as services are performed.

Compensation expense is determined by reference to the fair value of an award on the date of grant and is amortized on a straight-line basis over the vesting period. We have elected to use the Black-Scholes-Merton (BSM) pricing model to determine the fair value of all stock option awards. See Note 7.

Fair Value of Financial Instruments – The carrying value of loans payable under the Credit Agreement increased by unamortized issuance costs (see Note 5) approximates fair value.

Income Taxes – Deferred tax assets and liabilities are determined based on the estimated future tax effects of net operating loss carryforwards and temporary differences between the tax bases of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records a valuation allowance for its deferred tax assets when management concludes that it is not more likely than not that such assets will be recognized.

The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of December 31, 2017 and 2016, the Company has not recorded any unrecognized tax benefits.

Interest and penalties related to liabilities for uncertain tax positions will be charged to interest and operating expenses, respectively.

Recent Accounting Pronouncements – In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, on revenue recognition. The new standard provides for a single five-step model to be applied to all revenue contracts with customers as well as requires additional financial statement disclosures that will enable users to understand the nature, amount, timing and uncertainty of revenue and cash flows relating to customer contracts. Companies have an option to use either a retrospective approach or cumulative effect adjustment approach to implement the standard. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Early adoption is permitted, but not before the original effective date of the standard. The Company evaluated the impact of the new guidance but it does not have a material impact on its financial statements as a majority of the Company’s revenue generating activities are leasing arrangements which are outside the scope of the guidance.

In February 2016, the FASB issued ASU No. 2016-02, Leases, which is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018 with early adoption permitted. Under ASU 2016-02, lessees will be required to recognize for all leases at the commencement date 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-to-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. Lessor guidance is largely unchanged. The Company is currently evaluating the effect that the new guidance will have on its financial statements.

Property and Equipment

12 Months Ended

Dec. 31, 2017

Property and Equipment [Abstract]

PROPERTY AND EQUIPMENT

3. PROPERTY AND EQUIPMENT:

Property and equipment consist of the following:

	Estimated Useful Lives	December 31, 2017			December 31, 2016
Furniture, fixtures and vehicle	2-5 years	$	153,909		$	98,564
Website and internal use software	3 years		5,827,771			3,933,600
Computers and software	3-7 years		691,499			619,477
			6,673,179			4,651,641
Less: accumulated depreciation and amortization			(3,725,015	)		(2,111,127	)
		$	2,948,164		$	2,540,514

Depreciation and amortization expense was $1,613,888 and $1,112,127 for the years ended December 31, 2017 and 2016, respectively.

Loans Payable to Shareholder	12 Months Ended
Loans Payable to Shareholder	Dec. 31, 2017
Loans Payable to Shareholder/Loan Payable Under Credit Agreement [Abstract]
LOANS PAYABLE TO SHAREHOLDER	5. LOAN PAYABLE UNDER CREDIT AGREEMENT On March 6, 2015, FlexShopper entered into a credit agreement (as amended from time to time, and including the Fee Letter (as defined therein), the “Credit Agreement”) with Wells Fargo Bank, National Association as paying agent, various lenders from time to time party thereto and WE 2014-1, LLC as administrative agent and lender (the “Lender”). FlexShopper is permitted to borrow funds under the Credit Agreement based on FlexShopper’s cash on hand and the Amortized Order Value of its Eligible Leases (as such terms are defined in the Credit Agreement) less certain deductions described in the Credit Agreement. Under the terms of the Credit Agreement, subject to the satisfaction of certain conditions, FlexShopper may borrow up to $25,000,000 from the Lender for a term of two years from the date of the Credit Agreement (which term has since been extended, as described below). The Credit Agreement provides that FlexShopper may not incur additional indebtedness (other than expressly permitted indebtedness) without the permission of the Lender and also prohibits dividends on common stock. The Credit Agreement includes customary events of default, including, among others, failures to make payment of principal and interest, breaches or defaults under the terms of the Credit Agreement and related agreements entered into with the Lender, breaches of representations, warranties or certifications made by or on behalf of FlexShopper in the Credit Agreement and related documents (including certain financial and expense covenants), deficiencies in the borrowing base, certain judgments against FlexShopper and bankruptcy events. On January 27, 2017, FlexShopper entered into a fifth amendment to the Credit Agreement (the “Omnibus Amendment”). The Omnibus Amendment amended the Credit Agreement to, among other things, (1) extend the Commitment Termination Date from May 6, 2017 to April 1, 2018 (with a one-time right of extension by the lenders up to August 31, 2018), (2) require the Company to refinance the debt under the Credit Agreement upon a Permitted Change of Control (as defined in the Credit Agreement), subject to the payment of an early termination fee, (3) reduce the interest rate charged on amounts borrowed to be LIBOR plus 14% per annum and reduce the non-usage fee on undrawn amounts if the facility is less than 75% drawn on average, and (4) modify certain permitted debt and financial covenants. These modified covenants consist of a reduction of Equity Book Value to not be less than the sum of $6 million and 20% of any additional equity capital invested into the Company after December 31, 2016; maintaining at least $1.5 million in Unrestricted Cash; and the ratio of Consolidated Total Debt to Equity Book Value not exceeding 4.75:1. The Company was in compliance with its covenants as of December 31, 2017. The Company had $1,061,000 available under the Credit Agreement as of December 31, 2017. Principal payable within twelve months of the balance sheet date based on the outstanding loan balance at such date is reflected as a current liability in the accompanying balance sheets. Interest expense incurred under the Credit Agreement for the years ended December 31, 2017 and 2016 was $1,694,096 and $1,422,630, respectively. As of December 31, 2017, the outstanding balance under the Credit Agreement was $18,950,000. The Company repaid $788,208 in the second quarter of 2017 as a result of a pay down of the seasonal over advance from 2016. The Company repaid $1,500,000 in the third quarter of 2017 as a result of lower quarter over quarter lease origination, and $4,172,174 in 2016, resulting primarily from the repayment of the Bridge Loan Amount upon the Equity Raise. Interest is payable monthly on the outstanding balance of the amounts borrowed. See Note 11 for subsequent events related to the Credit Agreement.

Loan Payable Under Credit Agreement	12 Months Ended
Loan Payable Under Credit Agreement	Dec. 31, 2017
Loans Payable to Shareholder/Loan Payable Under Credit Agreement [Abstract]
LOAN PAYABLE UNDER CREDIT AGREEMENT	5. LOAN PAYABLE UNDER CREDIT AGREEMENT On March 6, 2015, FlexShopper entered into a credit agreement (as amended from time to time, and including the Fee Letter (as defined therein), the “Credit Agreement”) with Wells Fargo Bank, National Association as paying agent, various lenders from time to time party thereto and WE 2014-1, LLC as administrative agent and lender (the “Lender”). FlexShopper is permitted to borrow funds under the Credit Agreement based on FlexShopper’s cash on hand and the Amortized Order Value of its Eligible Leases (as such terms are defined in the Credit Agreement) less certain deductions described in the Credit Agreement. Under the terms of the Credit Agreement, subject to the satisfaction of certain conditions, FlexShopper may borrow up to $25,000,000 from the Lender for a term of two years from the date of the Credit Agreement (which term has since been extended, as described below). The Credit Agreement provides that FlexShopper may not incur additional indebtedness (other than expressly permitted indebtedness) without the permission of the Lender and also prohibits dividends on common stock. The Credit Agreement includes customary events of default, including, among others, failures to make payment of principal and interest, breaches or defaults under the terms of the Credit Agreement and related agreements entered into with the Lender, breaches of representations, warranties or certifications made by or on behalf of FlexShopper in the Credit Agreement and related documents (including certain financial and expense covenants), deficiencies in the borrowing base, certain judgments against FlexShopper and bankruptcy events. On January 27, 2017, FlexShopper entered into a fifth amendment to the Credit Agreement (. The Omnibus Amendment amended the Credit Agreement to, among other things, (1) extend the Commitment Termination Date from May 6, 2017 to April 1, 2018 (with a one-time right of extension by the lenders up to August 31, 2018), (2) require the Company to refinance the debt under the Credit Agreement upon a Permitted Change of Control (as defined in the Credit Agreement), subject to the payment of an early termination fee, (3) reduce the interest rate charged on amounts borrowed to be LIBOR plus 14% per annum and reduce the non-usage fee on undrawn amounts if the facility is less than 75% drawn on average, and (4) modify certain permitted debt and financial covenants. These modified covenants consist of a reduction of Equity Book Value to not be less than the sum of $6 million and 20% of any additional equity capital invested into the Company after December 31, 2016; maintaining at least $1.5 million in Unrestricted Cash; and the ratio of Consolidated Total Debt to Equity Book Value not exceeding 4.75:1. The Company was in compliance with its covenants as of December 31, 2017. The Company had $1,061,000 available under the Credit Agreement as of December 31, 2017. Principal payable within twelve months of the balance sheet date based on the outstanding loan balance at such date is reflected as a current liability in the accompanying balance sheets. Interest expense incurred under the Credit Agreement for the years ended December 31, 2017 and 2016 was $1,694,096 and $1,422,630 respectively. As of December 31, 2017, the outstanding balance under the Credit Agreement was $18,950,000. The Company repaid $788,208 in the second quarter of 2017 as a result of a pay down of the seasonal over advance from 2016. The Company repaid $1,500,000 in the third quarter of 2017 as a result of lower quarter over quarter lease origination, and $4,172,174 in 2016, resulting primarily from the repayment of the Bridge Loan Amount upon the Equity Raise as described in the fourth amendment to the Credit Agreement. Interest is payable monthly on the outstanding balance of the amounts borrowed. See Note 11 for subsequent events related to the Credit Agreement.

Capital Structure	12 Months Ended
Capital Structure	Dec. 31, 2017
Capital Structure [Abstract]
CAPITAL STRUCTURE	6. CAPITAL STRUCTURE: The Company’s capital structure consists of preferred and common stock as described below: The Company was authorized to issue 10,000,000 shares of $0.001 par value preferred stock. On May 10, 2017, the Company’s stockholders approved an amendment to its Certificate of Incorporation to reduce the number of authorized shares of preferred stock to 500,000 shares. The Company’s Board of Directors determines the rights and preferences of the Company’s preferred stock. Series 1 Convertible Preferred Stock – On January 31, 2007, the Company filed a Certificate of Designations with the Secretary of State of Delaware. 250,000 preferred shares are designated as Series 1 Convertible Preferred Stock. Series 1 Convertible Preferred Stock ranks senior to common stock. As of December 31, 2017, each share of Series 1 Convertible Preferred Stock was convertible into 0.60649 shares of the Company’s common stock, subject to certain anti-dilution rights. The holders of the Series 1 Convertible Preferred Stock have the option to convert the shares to common stock at any time. Upon conversion, all accumulated and unpaid dividends, if any, will be paid as additional shares of common stock. The holders of Series 1 Convertible Preferred Stock have the same dividend rights as holders of common stock, as if the Series 1 Convertible Preferred Stock had been converted to common stock. During the year ended December 31, 2016, 85,132 shares of Series 1 Convertible Preferred Stock were converted into 51,983 shares of common stock. During the year ended December 31, 2017, 3,660 shares of Series 1 Convertible Preferred Stock were converted into 2,220 shares of common stock. As of December 31, 2017, there were 239,405 shares of Series 1 Convertible Preferred Stock outstanding, which are convertible into 145,197 shares of common stock. Series 2 Convertible Preferred Stock – On June 10, 2016, the Company entered into a Subscription Agreement with B2 FIE V LLC (the “Investor”), an entity affiliated with Pacific Investment Management Company LLC, providing for the issuance and sale of 20,000 shares of Series 2 Convertible Preferred Stock for gross proceeds of $20.0 million. The Company sold an additional 1,952 shares of Series 2 Convertible Preferred Stock to a different investor for gross proceeds of $1.95 million at a subsequent closing. Pursuant to the authority expressly granted to the Board of Directors by the provisions of the Company’s Certificate of Incorporation, the Board of Directors of the Company created and designated 25,000 shares of Series 2 Convertible Preferred Stock, par value $.001 per share (“Series 2 Preferred Shares”), by filing a Certificate of Designations with the Delaware Secretary of State (the “Series 2 Certificate of Designations”). The Series 2 Preferred Shares were sold for $1,000 per share (the “Stated Value”) and accrue dividends on the Stated Value at an annual rate of 10% compounded annually. Cumulative dividends in arrears totaled $3,528,361 at December 31, 2017. Each Series 2 Preferred Share is convertible at a conversion price of $8.10 into approximately 124 shares of common stock; provided, the conversion price is subject to reduction pursuant to a weighted average anti-dilution provision contained in the Series 2 Certificate of Designations. The holders of the Series 2 Preferred Shares have the option to convert such shares into shares of common stock and have the right to vote with holders of common stock on an as-converted basis. If, during the two year period commencing on the date of issuance, the average closing price during any 45 consecutive trading day period equals or exceeds $17.50 per common share, or a change of control transaction (as defined in the Series 2 Certificate of Designations) values the Company’s common stock at $17.50 per share or greater; or after this two year period the average closing price during any 45 day consecutive trading day period or change of control transaction values the common stock at a price equal to or greater than $23.00 per share, then conversion shall be automatic. Upon a Liquidation Event or Deemed Liquidation Event (each as defined in the Series 2 Certificate of Designations), holders of Series 2 Preferred Shares shall be entitled to receive out of the assets of the Company prior to and in preference to the common stock and Series 1 Convertible Preferred Stock an amount equal to the greater of (1) the Stated Value, plus any accrued and unpaid dividends thereon, and (2) the amount per share as would have been payable had all Series 2 Preferred Shares been converted to common stock immediately before the Liquidation Event or Deemed Liquidation Event. Common Stock – The Company was authorized to issue 100,000,000 shares of $0.0001 par value common stock. On May 10, 2017, at the Company’s annual meeting of stockholders, the Company’s stockholders approved an amendment to the Certificate of Incorporation to reduce the Company’s authorized shares of common stock to 15,000,000. Each share of common stock entitles the holder to one vote at all stockholder meetings. In connection with entering into the Credit Agreement on March 6, 2015, the Company raised approximately $8.6 million in net proceeds through direct sales of 1.7 million shares of its common stock to certain affiliates of the Lender and other accredited investors for a purchase price of $5.50 per share. As a result of the sale to certain affiliates, the Lender is considered a beneficial shareholder of the Company. On March 17, 2016, the Company’s stockholders, acting by written consent, approved an amendment to the Certificate of Incorporation to effect a reverse stock split of the Company’s common stock. On October 14, 2016, the Company filed with the Secretary of State of the State of Delaware a certificate of amendment (the “Certificate of Amendment”) to its certificate of incorporation, which Certificate of Amendment effectuated as of October 24, 2016 the Reverse Split by a ratio of one-for-10. All share and per share data in these financial statements and footnotes have been retrospectively adjusted to account for the Reverse Split.

Stock Options

12 Months Ended

Dec. 31, 2017

Stock Options [Abstract]

STOCK OPTIONS

7. STOCK OPTIONS

On January 31, 2007, the Board of Directors adopted our 2007 Omnibus Equity Compensation Plan (the “2007 Plan”), with 210,000 common shares authorized for issuance under the Plan. In October 2009, the Company’s stockholders approved an increase in the number of shares covered by the Plan to 420,000 shares. On March 26, 2015, the Board adopted our 2015 Omnibus Equity Compensation Plan (the “2015 Plan”), with 400,000 common shares authorized for issuance under the 2015 Plan, which was ratified by the Company’s stockholders on September 15, 2015. The 2007 Plan and 2015 Plan are collectively referred to as the “Plans.” Grants under the Plans may consist of incentive stock options, non-qualified stock options, stock appreciation rights, stock awards, stock unit awards, dividend equivalents and other stock based awards. Employees, directors and consultants and other service providers are eligible to participate in the Plans. Options granted under the Plans vest over periods ranging from immediately upon grant to a three year period and expire ten years from date of grant. Employees, directors and consultants and other service providers are eligible to participate in the Plan. Options granted under the plan vest over periods ranging from immediately upon grant to a three year period and expire ten years from date of grant.

Activity in stock options for the year ended December 31, 2017 follows:

	Number of options			Weighted average exercise price		Weighted average contractual term (years)		Aggregate intrinsic value
Outstanding at January 1, 2016		406,700		$	8.50
Granted		70,700			5.70
Forfeited		(40,800	)		6.70
Exercised		(25,000	)		1.70
Outstanding at December 31, 2016		411,600			8.63
Granted		106,000			4.24
Forfeited		(16,700	)		6.01
Expired		(160,000	)		12.50
Exercised		(5,000	)		3.00
Outstanding at December 31, 2017		335,900		$	5.61		7.19	$	52,500
Vested and exercisable at December 31, 2017		212,500		$	6.27		6.01	$	52,500
Vested and exercisable at December 31, 2017 and expected to vest thereafter		331,600		$	5.61		7.19	$	52.500

The weighted average grant date fair value of options granted during 2016 and 2017 was $2.03 and $1.65 per share respectively. The Company measured the fair value of each option award on the date of grant using the Black Scholes option pricing model (BSM) with the following assumptions:

	2016			2017
Exercise price	$	4.90 to $6.60		$	4.02 to$ 5.25
Expected life		5.5 years			5.8 years
Expected volatility		38	%		38	%
Dividend yield		0	%		0	%
Risk-free interest rate		1.13% to 1.73	%		1.89% to 2.06	%

The expected dividend yield is based on the Company’s historical dividend yield. The expected volatility was based on the average of historical volatilities for a period comparable to the expected life of the options of certain entities considered to be similar to the Company. The expected life is based on the simplified expected term calculation permitted by the SEC which defines the expected life as the average of the contractual term of the options and the weighted-average vesting period for all option tranches. The risk-free interest rate is based on the annual yield on the grant date of a zero-coupon U.S. Treasury bond the maturity of which equals the option’s expected life.

The value of stock options is recognized as compensation expense by the straight line method over the vesting period. Compensation expense recorded for options in the statements of operations was $113,952 and $136,308 for the years ended December 31, 2017 and 2016, respectively. Unrecognized compensation cost related to non-vested options at December 31, 2017 amounted to $128,781 which is expected to be recognized over a weighted average period of 2.12 years.

Warrants

12 Months Ended

Dec. 31, 2017

Warrants [Abstract]

WARRANTS

8. WARRANTS:

On June 24, 2016, the Company granted warrants to one of the Company’s placement agents to purchase 439 shares of the Company’s Series 2 Convertible Preferred Stock at an initial exercise price of $1,250 per share. The exercise price and aggregate number of shares are subject to adjustment as set forth in the agreement.

The following information was input into the Black Scholes pricing model to compute a fair value of $342.71 for each warrant for a total fair value of $150,451.

Exercise price	$	1,250
Expected life		7 years
Expected volatility		38	%
Dividend yield		0	%
Risk-free interest rate		1.35	%

The following table summarizes information about outstanding stock warrants as of December 31, 2017, all of which are exercisable:

Exercise		Common Stock Warrants		Series 2 Preferred Stock Warrants		Weighted Average Remaining
Price		Outstanding		Outstanding		Contractual Life

$	11.00		134,250			1 years
$	10.00		200,000			3 years
$	5.50		177,303			4 years
$	1,250		-		439	6 years
			511,553		439

Income Taxes

12 Months Ended

Dec. 31, 2017

Income Taxes [Abstract]

INCOME TAXES

9. INCOME TAXES:

Reconciliation of the benefit for income taxes from continuing operations recorded in the consolidated statements of operations with the amounts computed at the statutory federal tax rates for each year:

	2017			2016

Federal tax benefit at statutory rate	$	(2,830,000	)	$	(4,167,000	)
State tax benefit, net of federal tax		(142,000	)		(293,000	)
Permanent differences		39,000			43,000
Change in statutory rate		86,000			216,000
Change in valuation allowance		(1,934,000	)		4,075,000
Change in federal tax rate		4,747,000			-
Other		34,000			126,000
Benefit for income taxes	$	-		$	-

Tax affected components of deferred tax assets and deferred tax liabilities at December 31, 2017 and 2016 were as follows:

	2017			2016
Deferred tax assets:
Equity based compensation	$	170,000		$	254,000
Allowance for doubtful accounts		493,000			3,462,000
Lease merchandise		779,000			813,000
Fixed assets		4,000			11,000
Lease Impairment		256,000			1,135,000
Deferred rent		2,000			-
Accrued expenses		45,000			-
Federal loss carry-forwards		6,302,000			4,668,000
State loss carry forward		696,000			338,000

Gross deferred tax assets		8,747,000			10,681,000
Valuation allowance		(8,747,000	)		(10,681,000	)
Net deferred tax assets	$	-		$	-

Based on consideration of the available evidence including historical losses a valuation allowance has been recognized to offset deferred tax assets, as management was unable to conclude that realization of deferred tax assets were more likely than not.

As of December 31, 2017, the Company has federal net operating loss carryforwards of approximately $30,008,000 and state net operating loss carryforwards of approximately $16,011,000 available to offset future taxable income which expire from 2014 to 2037.

Section 382 of the Internal Revenue Code imposes a limitation on a corporation’s ability to utilize net operating loss carryforwards (“NOLs”) if it experiences an “ownership change.” In general, an ownership change may result from transactions increasing the ownership of certain stockholders in the stock of a corporation by more than 50 percentage points over a three-year period. The Company has performed a formal Section 382 study and determined an ownership change has occurred.

The Company files tax returns in the U.S. federal jurisdiction and various states. At December 31, 2017, federal tax returns remained open for Internal Revenue Service review for tax years after 2013, while state tax returns remain open for review by state taxing authorities for tax years after 2013. There were no federal or state income tax audits being conducted as of December 31, 2017.

Under the 2017 tax reform bill signed into law on December 22, 2017, corporations will be taxed at a flat rate of 21%. The 21% rate will be applied for tax years beginning January 1, 2018. For tax years prior to 2018, a tiered tax bracket structure was used with tax rates ranging from 15% to 35% depending on the amount of corporate income subject to tax for the year. Deferred tax assets and deferred tax liabilities were revalued using enacted tax rate(s) expected to apply to taxable income in the period in which the deferred tax asset/liability is expected to be settled or realized. The effects of the change in tax rates on deferred tax balances were recognized through continuing operations in the period in which the new legislation was enacted. As the law was enacted on December 22, 2017, the impact to the net deferred tax assets due to the change in tax rate was recognized in the financial statements period ending December 31, 2017. Consequently, we have recorded a decrease related to the deferred income tax assets and the valuation allowance of $4,747,000 for the year ended December 31, 2017 to reflect these changes.

The Company completed its analysis and review of all tax positions taken through December 31, 2017 and does not believe that there are any unrecognized tax benefits related to tax positions taken on its income tax returns.

Commitments

12 Months Ended

Dec. 31, 2017

Commitments [Abstract]

COMMITMENTS

10. COMMITMENTS:

Lease Commitments

FlexShopper entered into a lease, as amended, for office space through June 2019. On March 14, 2017, FlexShopper amended the lease agreement for an additional suite in an adjoining building.

On September 1, 2015, FlexShopper entered into a 48 month lease for additional office space in Fort Lauderdale, Florida to accommodate its call and customer service center.

On August 25, 2017, FlexShopper entered into a 12 month lease with two additional three year options for retail store space in West Palm Beach, Florida.

The rental expense for the years ended December 31, 2017 and 2016 was approximately $331,900 and $274,300, respectively. At December 31, 2017, the future minimum annual lease payments are approximately as follows:

2018	$	256,385
2019		144,201
	$	400,586

Subsequent Event	12 Months Ended
Subsequent Event	Dec. 31, 2017
Subsequent Event [Abstract]
SUBSEQUENT EVENT	11. SUBSEQUENT EVENT: On January 9, 2018, the Credit Agreement was modified to extend the Commitment Termination Date from April 1, 2018 to August 31, 2018. (See Note 5) On January 29, 2018 and January 30, 2018, the Company entered into letter agreements with Russ Heiser, the Company’s Chief Financial Officer, and NRNS Capital Holdings LLC (“NRNS”), respectively (such letter agreements, together, the “Commitment Letters”), pursuant to which the Company issued a subordinated promissory note to each of Mr. Heiser and NRNS (together, the “Notes”). The Commitment Letters provide that Mr. Heiser and NRNS each shall make advances to the Company under the applicable Note in aggregate amounts up to $1,000,000 and $2,500,000, respectively. Such amounts may be drawn by the Company until July 31, 2018 in one or more advances. Upon issuance of the Notes, the Company drew $500,000 on the Note held by Mr. Heiser and $2,500,000 on the Note held by NRNS. Payments of principal and accrued interest are due and payable by the Company upon 30 days’ prior written notice from the applicable noteholder and the Company can prepay principal and interest at any time without penalty.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Summary of Significant Accounting Policies [Abstract]

Principles of Consolidation

Estimates

Revenue Recognition

Accounts Receivable and Allowance for Doubtful Accounts

	December 31, 2017			December 31, 2016

Accounts receivable	$	6,399,233		$	11,690,495
Allowance for doubtful accounts		(2,139,765	)		(9,508,708	)
Accounts receivable, net	$	4,259,468		$	2,181,787

Lease Merchandise

	December 31, 2017			December 31, 2016

Lease merchandise at cost	$	34,501,555		$	33,264,810
Accumulated depreciation		(11,974,953	)		(11,578,267	)
Impairment reserve		(1,111,280	)		(3,116,083	)
Lease merchandise, net	$	21,415,322		$	18,570,460

Cost of lease merchandise sold represents the undepreciated cost of rental merchandise at the time of sale.

Deferred Debt Issuance Costs

Software Costs

Operating Expenses

Operating Expenses – Operating expenses include corporate overhead expenses such as, stock based compensation, insurance, occupancy, and other administrative expenses.

Marketing costs which primarily consist of advertising are charged to expense as incurred.

Per Share Data

In computing diluted loss per share, no effect has been given to the issuance of common stock upon conversion or exercise of the following securities as their effect is anti-dilutive:

	Year ended December 31,
	2017		2016
Series 1 Convertible Preferred Stock		145,197		147,417
Series 2 Convertible Preferred Stock		2,710,124		2,710,124
Series 2 Convertible Preferred Stock issuable upon exercise of warrants		54,217		54,217
Options		335,900		411,600
Warrants		511,553		511,553
		3,756,991		3,834,911

Stock Based Compensation

Fair Value of Financial Instruments

Fair Value of Financial Instruments – The carrying value of loans payable under the Credit Agreement increased by unamortized issuance costs (see Note 5) approximates fair value.

Income Taxes

Interest and penalties related to liabilities for uncertain tax positions will be charged to interest and operating expenses, respectively.

Recent Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Summary of Significant Accounting Policies [Abstract]

Schedule of accounts receivable

	December 31, 2017			December 31, 2016

Accounts receivable	$	6,399,233		$	11,690,495
Allowance for doubtful accounts		(2,139,765	)		(9,508,708	)
Accounts receivable, net	$	4,259,468		$	2,181,787

Schedule of net leased merchandise

	December 31, 2017			December 31, 2016

Lease merchandise at cost	$	34,501,555		$	33,264,810
Accumulated depreciation		(11,974,953	)		(11,578,267	)
Impairment reserve		(1,111,280	)		(3,116,083	)
Lease merchandise, net	$	21,415,322		$	18,570,460

Schedule of antidilutive securities excluded from computation of earnings per share

	Year ended December 31,
	2017		2016
Series 1 Convertible Preferred Stock		145,197		147,417
Series 2 Convertible Preferred Stock		2,710,124		2,710,124
Series 2 Convertible Preferred Stock issuable upon exercise of warrants		54,217		54,217
Options		335,900		411,600
Warrants		511,553		511,553
		3,756,991		3,834,911

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2017

Property and Equipment [Abstract]

Schedule of property and equipment

	Estimated Useful Lives	December 31, 2017			December 31, 2016
Furniture, fixtures and vehicle	2-5 years	$	153,909		$	98,564
Website and internal use software	3 years		5,827,771			3,933,600
Computers and software	3-7 years		691,499			619,477
			6,673,179			4,651,641
Less: accumulated depreciation and amortization			(3,725,015	)		(2,111,127	)
		$	2,948,164		$	2,540,514

Stock Options (Tables)

12 Months Ended

Dec. 31, 2017

Stock Options [Abstract]

Schedule of information about stock options

	Number of options			Weighted average exercise price		Weighted average contractual term (years)		Aggregate intrinsic value
Outstanding at January 1, 2016		406,700		$	8.50
Granted		70,700			5.70
Forfeited		(40,800	)		6.70
Exercised		(25,000	)		1.70
Outstanding at December 31, 2016		411,600			8.63
Granted		106,000			4.24
Forfeited		(16,700	)		6.01
Expired		(160,000	)		12.50
Exercised		(5,000	)		3.00
Outstanding at December 31, 2017		335,900		$	5.61		7.19	$	52,500
Vested and exercisable at December 31, 2017		212,500		$	6.27		6.01	$	52,500
Vested and exercisable at December 31, 2017 and expected to vest thereafter		331,600		$	5.61		7.19	$	52.500

Schedule of option input into a Black Scholes option pricing model

	2016			2017
Exercise price	$	4.90 to $6.60		$	4.02 to$ 5.25
Expected life		5.5 years			5.8 years
Expected volatility		38	%		38	%
Dividend yield		0	%		0	%
Risk-free interest rate		1.13% to 1.73	%		1.89% to 2.06	%

Warrants (Tables)

12 Months Ended

Dec. 31, 2017

Warrants [Abstract]

Schedule of warrants, valuation assumptions

Exercise price	$	1,250
Expected life		7 years
Expected volatility		38	%
Dividend yield		0	%
Risk-free interest rate		1.35	%

Summary of outstanding stock warrants

Exercise		Common Stock Warrants		Series 2 Preferred Stock Warrants		Weighted Average Remaining
Price		Outstanding		Outstanding		Contractual Life

$	11.00		134,250			1 years
$	10.00		200,000			3 years
$	5.50		177,303			4 years
$	1,250		-		439	6 years
			511,553		439

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References + Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Taxes [Abstract]

Schedule of reconciliation of the benefit for income taxes from continuing operations

	2017			2016

Federal tax benefit at statutory rate	$	(2,830,000	)	$	(4,167,000	)
State tax benefit, net of federal tax		(142,000	)		(293,000	)
Permanent differences		39,000			43,000
Change in statutory rate		86,000			216,000
Change in valuation allowance		(1,934,000	)		4,075,000
Change in federal tax rate		4,747,000			-
Other		34,000			126,000
Benefit for income taxes	$	-		$	-

Schedule of deferred tax assets and liabilities

	2017			2016
Deferred tax assets:
Equity based compensation	$	170,000		$	254,000
Allowance for doubtful accounts		493,000			3,462,000
Lease merchandise		779,000			813,000
Fixed assets		4,000			11,000
Lease Impairment		256,000			1,135,000
Deferred rent		2,000			-
Accrued expenses		45,000			-
Federal loss carry-forwards		6,302,000			4,668,000
State loss carry forward		696,000			338,000

Gross deferred tax assets		8,747,000			10,681,000
Valuation allowance		(8,747,000	)		(10,681,000	)
Net deferred tax assets	$	-		$	-

Commitments (Tables)

12 Months Ended

Dec. 31, 2017

Commitments [Abstract]

Schedule of future minimum annual lease payments

2018	$	256,385
2019		144,201
	$	400,586

Business (Details)	12 Months Ended
Business (Details)	Dec. 31, 2017
Business (Textual)
Limited liability percentage of FlexShopper, LLC	100.00%

Summary of Significant Accounting Policies (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Summary of Significant Accounting Policies [Abstract]
Accounts receivable	$ 6,399,233	$ 11,690,495
Allowance for doubtful accounts	(2,139,765)	(9,508,708)
Accounts receivable, net	$ 4,259,468	$ 2,181,787

Summary of Significant Accounting Policies (Details 1) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Summary of Significant Accounting Policies [Abstract]
Lease merchandise at cost	$ 34,501,555	$ 33,264,810
Accumulated depreciation	(11,974,953)	(11,578,267)
Impairment reserve	(1,111,280)	(3,116,083)
Lease merchandise, net	$ 21,415,322	$ 18,570,460

Summary of Significant Accounting Policies (Details 2) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	3,756,991	3,834,911
Series 1 Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	145,197	147,417
Series 2 Convertible Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	2,710,124	2,710,124
Series 2 Convertible Preferred Stock issuable upon exercise of warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	54,217	54,217
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	335,900	411,600
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	511,553	511,553

Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Summary of Significant Accounting Policies (Textual)
Amortization method	Straight line method
Accounts receivable charged off against allowance	$ 26,504,150	$ 8,499,812
Allowance for bad debt	4,727,278
Provision for bad debts	19,135,207	13,281,242
Impairment charge	4,575,000	5,021,000
Amortization	473,616	451,304
Capitalized software costs	$ 1,894,172	$ 1,773,574
Concentration risk, percentage	50.00%
Flexible options to obtain ownership, description	<div>Customers have the option to cancel the agreement in accordance with lease terms and return the merchandise. Accordingly, customer agreements are accounted for as operating leases with lease revenues recognized in the month they are due on the accrual basis of accounting. Merchandise sales revenue is recognized when the customer exercises the purchase option and pays the purchase price.</div>
Revenue recognition, description	Through a 90 day same as cash option, an early purchase option, or through payments of all required lease payments, generally 52 weeks, for ownership.

Property and Equipment (Details) - USD ($)	12 Months Ended
Property and Equipment (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 6,673,179	$ 4,651,641
Less: accumulated depreciation and amortization	(3,725,015)	(2,111,127)
Property and equipment, net	2,948,164	2,540,514
Furniture, fixtures and vehicle [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 153,909	98,564
Furniture, fixtures and vehicle [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	2 years
Furniture, fixtures and vehicle [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	5 years
Website and internal use software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,827,771	3,933,600
Estimated Useful Lives	3 years
Computers and software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 691,499	$ 619,477
Computers and software [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	3 years
Computers and software [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives	7 years

Property and Equipment (Details Textual) - USD ($)	12 Months Ended
Property and Equipment (Details Textual) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Property and Equipment (Textual)
Depreciation and amortization expense	$ 1,613,888	$ 1,112,127

Loans Payable to Shareholder (Details) - USD ($)		12 Months Ended
Loans Payable to Shareholder (Details) - USD ($)	Jun. 13, 2016	Dec. 31, 2017	Dec. 31, 2016	Feb. 11, 2016
Loans Payable to Shareholder (Textual)
Interest paid		$ 1,649,795	$ 1,459,756
Promissory Note [Member]
Loans Payable to Shareholder (Textual)
Promissory note, face amount				$ 1,000,000
Interest rate of promissory note				15.00%
Interest paid	$ 51,250

Loan Payable Under Credit Agreement (Details) - USD ($)		3 Months Ended			12 Months Ended
Loan Payable Under Credit Agreement (Details) - USD ($)	Mar. 06, 2015	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2016	Dec. 31, 2017	Dec. 31, 2016
Loan Payable Under Credit Agreement (Textual)
Interest expense					$ 2,168,262	$ 1,925,184
Repayment of loans payable					2,288,208	4,172,714
Credit Agreement [Member]
Loan Payable Under Credit Agreement (Textual)
Borrowed from lender	$ 25,000,000
Term of debt	2 years
Interest expense					1,694,096	$ 1,422,630
Funded amount					$ 18,950,000
Fifth amendment to credit agreement, description					On January 27, 2017, FlexShopper entered into a fifth amendment to the Credit Agreement (the "Omnibus Amendment"). The Omnibus Amendment amended the Credit Agreement to, among other things, (1) extend the Commitment Termination Date from May 6, 2017 to April 1, 2018 (with a one-time right of extension by the lenders up to August 31, 2018), (2) require the Company to refinance the debt under the Credit Agreement upon a Permitted Change of Control (as defined in the Credit Agreement), subject to the payment of an early termination fee, (3) reduce the interest rate charged on amounts borrowed to be LIBOR plus 14% per annum and reduce the non-usage fee on undrawn amounts if the facility is less than 75% drawn on average, and (4) modify certain permitted debt and financial covenants. These modified covenants consist of a reduction of Equity Book Value to not be less than the sum of $6 million and 20% of any additional equity capital invested into the Company after December 31, 2016; maintaining at least $1.5 million in Unrestricted Cash; and the ratio of Consolidated Total Debt to Equity Book Value not exceeding 4.75:1. The Company was in compliance with its covenants as of December 31, 2017. The Company had $1,061,000 available under the Credit Agreement as of December 31, 2017.
Repayment of loans payable		$ 1,500,000	$ 788,208	$ 4,172,174
Fifth amendment to credit agreement value					$ 1,061,000

Capital Structure (Details) - USD ($)			1 Months Ended		12 Months Ended
Capital Structure (Details) - USD ($)	Jun. 10, 2016	Mar. 06, 2015	Oct. 24, 2016	Jan. 31, 2007	Dec. 31, 2017	Dec. 31, 2016	May 10, 2017
Capital Structure (Textual)
Common stock, shares authorized (in shares)					15,000,000	15,000,000
Common stock, par value					$ 0.0001	$ 0.0001
Common stock voting rights, description					Each share of Common Stock entitles the holder to one vote at all stockholder meetings.
Reverse stock split, description			One-for-10
Director [Member]
Capital Structure (Textual)
Preferred stock, par value (in dollars per share)					$ 0.001
Preferred stock, shares authorized (in shares)					10,000,000		500,000
Common Stock [Member]
Capital Structure (Textual)
Common stock, shares authorized (in shares)							15,000,000
Common stock shares, description					The Company was authorized to issue 100,000,000 shares of $0.0001 par value common stock.
Conversion of preferred stock to common stock, shares					2,220	51,873
Credit Agreement [Member]
Capital Structure (Textual)
Proceeds from sale of stock		$ 8,600,000
Sale of common stock shares		1,700,000
Purchase price per share		$ 5.50
Series 1 Convertible Preferred Stock [Member]
Capital Structure (Textual)
Preferred stock conversion into common stock, shares				250,000
Convertible preferred stock, terms of conversion, description					239,405 shares of Series 1 Convertible Preferred Stock outstanding, which are convertible into 145,197 shares of common stock.
Convertible, conversion price per share					$ 0.60649
Conversion of preferred stock to common stock, shares					3,660	85,132
Series 2 Convertible Preferred Stock [Member]
Capital Structure (Textual)
Preferred stock, par value (in dollars per share)					$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)					25,000	25,000
Preferred stock, shares outstanding					21,952	21,952
Proceeds from sale of stock	$ 20,000,000
Convertible preferred stock, terms of conversion, description	<div><p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-stretch: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font style="font: 10pt/normal 'times new roman', times, serif; font-stretch: normal;">Each Series 2 Preferred Share is convertible at a conversion price of $8.10 into approximately 124 shares of common stock; provided, the conversion price is subject to reduction pursuant to a weighted average anti-dilution provision contained in the Series 2 Certificate of Designations. The holders of the Series 2 Preferred Shares have the option to convert such shares into shares of common stock and have the right to vote with holders of common stock on an as-converted </font><font style="font: 10pt/normal 'times new roman', times, serif; font-stretch: normal;">basis. If, during the two year period commencing on the date of issuance, the average closing price during any 45 consecutive trading day period equals or exceeds $17.50 per common share, or a change of control transaction (as defined in the Series 2 Certificate of Designations) values the Company’s common stock at $17.50 per share or greater; or after this two year period the average closing price during any 45 day consecutive trading day period or change of control transaction values the common stock at a price equal to or greater than $23.00 per share, then conversion shall be automatic. </font></p></div>
Convertible preferred stock, shares issued upon conversion	20,000
Convertible preferred stock, stated value					$ 1,000	$ 1,000
Additional gross proceeds from sale of stock	$ 1,950,000
Additional sale of shares	1,952
Conversion of preferred stock to common stock, shares
Cumulative dividends					$ 3,528,361

Stock Options (Details) - Stock option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options, Outstanding	411,600	406,700
Number of options, Granted	106,000	70,700
Number of options, Forfeited	(16,700)	(40,800)
Number of options, Expired	(160,000)
Number of options, Exercised	(5,000)	(25,000)
Number of options, Outstanding	335,900	411,600
Number of options, vested and exercisable	212,500
Number of options, vested and exercisable expected to vest thereafter	331,600
Weighted average exercise price, Balance	$ 8.63	$ 8.50
Weighted average exercise price, Granted	4.24	5.70
Weighted average exercise price, Forfeited	6.01	6.70
Weighted average exercise price, Expired	12.50
Weighted average exercise price, Exercised	3.00	1.70
Weighted average exercise price, Balance	5.61	$ 8.63
Weighted average exercise price vested and exercisable	6.27
Weighted average exercise price, vested and exercisable expected to vest thereafter	$ 5.61
Weighted average contractual term (years)	7 years 2 months 8 days
Weighted average contractual term, vested and exercisable (years)	6 years 4 days
Weighted average contractual term, vested and exercisable expected to vest thereafter (years)	7 years 2 months 8 days
Aggregate intrinsic value, Outstanding	$ 52,500
Aggregate intrinsic value, vested and exercisable	52,500
Aggregate intrinsic value, vested and exercisable expected to vest thereafter	$ 52,500

Stock Options (Details 1) - Stock option [Member] - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life	5 years 9 months 18 days	5 years 6 months
Expected volatility	38.00%	38.00%
Dividend yield	0.00%	0.00%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price	$ 4.02	$ 4.90
Risk-free interest rate	1.89%	1.13%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price	$ 5.25	$ 6.60
Risk-free interest rate	2.06%	1.73%

Stock Options (Details Textual) - USD ($)	12 Months Ended
Stock Options (Details Textual) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Mar. 26, 2015	Oct. 31, 2009	Jan. 31, 2007
Stock Options (Textual)
Weighted average grant date fair value of options granted	$ 1.65	$ 2.03
Unrecognized compensation cost related to non vested options	$ 128,781
Remaining Contractual Life	2 years 1 month 13 days
Compensation expense	$ 113,952	$ 136,308
Stock options granted period, description	Options granted under the Plans vest over periods ranging from immediately upon grant to a three year period and expire ten years from date of grant.
2015 Stock Option Plan [Member]
Stock Options (Textual)
Common shares authorized for issuance (in shares)			400,000
2007 Omnibus Equity Compensation Plan [Member]
Stock Options (Textual)
Common shares authorized for issuance (in shares)				420,000	210,000

Warrants (Details) - Warrant [Member]	12 Months Ended
Warrants (Details) - Warrant [Member]	Dec. 31, 2017 $ / shares
Class of Warrant or Right [Line Items]
Exercise price	$ 1,250
Expected life	7 years
Expected volatility	38.00%
Dividend yield	0.00%
Risk-free interest rate	1.35%

Warrants (Details 1) - Warrants [Member]	12 Months Ended
Warrants (Details 1) - Warrants [Member]	Dec. 31, 2017 $ / shares shares
Class of Warrant or Right [Line Items]
Common Stock Warrants Outstanding	511,553
Series 2 Preferred Stock Warrants Outstanding	439
Exercise Price $ 11.00 [Member]
Class of Warrant or Right [Line Items]
Exercise Price \| $ / shares	$ 11.00
Common Stock Warrants Outstanding	134,250
Series 2 Preferred Stock Warrants Outstanding
Weighted Average Remaining Contractual Life	1 year
Exercise Price $ 10.00 [Member]
Class of Warrant or Right [Line Items]
Exercise Price \| $ / shares	$ 10.00
Common Stock Warrants Outstanding	200,000
Series 2 Preferred Stock Warrants Outstanding
Weighted Average Remaining Contractual Life	3 years
Exercise price $ 5.50 [Member]
Class of Warrant or Right [Line Items]
Exercise Price \| $ / shares	$ 5.50
Common Stock Warrants Outstanding	177,303
Series 2 Preferred Stock Warrants Outstanding
Weighted Average Remaining Contractual Life	4 years
Exercise price 1,250 [Member]
Class of Warrant or Right [Line Items]
Exercise Price \| $ / shares	$ 1,250
Common Stock Warrants Outstanding
Series 2 Preferred Stock Warrants Outstanding	439
Weighted Average Remaining Contractual Life	6 years

Warrants (Details Textual) - Warrant [Member] - USD ($)		12 Months Ended
Warrants (Details Textual) - Warrant [Member] - USD ($)	Jun. 24, 2016	Dec. 31, 2017
Warrants (Textual)
Series 2 preferred stock warrants outstanding		439
Fair value of each warrant		$ 342.71
Warrant total fair value		$ 150,451
Series 2 Convertible Preferred Stock [Member]
Warrants (Textual)
Series 2 preferred stock warrants outstanding	439
Exercise price	$ 1,250

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Income Taxes [Abstract]
Federal tax benefit at statutory rate	$ (2,830,000)	$ (4,167,000)
State tax benefit, net of federal tax	(142,000)	(293,000)
Permanent differences	39,000	43,000
Change in statutory rate	86,000	216,000
Change in valuation allowance	(1,934,000)	4,075,000
Change in federal tax rate	4,747,000
Other	34,000	126,000
Benefit for income taxes

Income Taxes (Details 1) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred tax assets:
Equity based compensation	$ 170,000	$ 254,000
Allowance for doubtful accounts	493,000	3,462,000
Lease merchandise	779,000	813,000
Fixed assets	4,000	11,000
Lease Impairment	256,000	1,135,000
Deferred rent	2,000
Accrued expenses	45,000
Federal loss carry-forwards	6,302,000	4,668,000
State loss carry forward	696,000	338,000
Gross deferred tax assets	8,747,000	10,681,000
Valuation allowance	(8,747,000)	(10,681,000)
Net deferred tax assets

Income Taxes (Details Textual)	12 Months Ended
Income Taxes (Details Textual)	Dec. 31, 2017 USD ($)
Income Taxes (Textual)
Operating loss carryforwards expiration period	2014 to 2037
Stockholders ownership description	More than 50 percentage points over a three-year period.
Tax rate, description	The 21% rate will be applied for tax years beginning January 1, 2018. For tax years prior to 2018, a tiered tax bracket structure was used with tax rates ranging from 15% to 35% depending on the amount of corporate income subject to tax for the year.
Tax flat rate	21.00%
Deferred income tax assets and valuation allowance	$ 4,747,000
Federal [Member]
Income Taxes (Textual)
Net operating loss carryforwards	30,008,000
State [Member]
Income Taxes (Textual)
Net operating loss carryforwards	$ 16,011,000

Commitments (Details)	Dec. 31, 2017 USD ($)
Commitments [Abstract]
2018	$ 256,385
2019	144,201
Total	$ 400,586

Commitments (Details Textual) - USD ($)	1 Months Ended		12 Months Ended
Commitments (Details Textual) - USD ($)	Aug. 25, 2017	Sep. 01, 2015	Dec. 31, 2017	Dec. 31, 2016
Commitments (Textual)
Rental expense			$ 331,900	$ 274,300
Description of leasing arrangements			<div><p style="font: 10pt/normal 'times new roman', times, serif; margin: 0pt 0px; text-align: justify; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; orphans: 2; widows: 2; font-stretch: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><font style="font: 10pt/normal 'times new roman', times, serif; font-stretch: normal;">FlexShopper entered into a lease, as amended, for office space through June 2019. On March 14, 2017, FlexShopper amended the lease agreement for an additional suite in an adjoining building.</font></p></div>
Term of lease	12 months	48 months

Subsequent Event (Details) - Subsequent Event [Member] - USD ($)		1 Months Ended
	Jan. 09, 2018	Jan. 29, 2018	Jan. 30, 2018
Subsequent Event (Textual)
Description of credit agreement	<div>The Credit Agreement was modified to extend the Commitment Termination Date from April 1, 2018 to August 31, 2018.</div>
Mr. Heiser [Member]
Subsequent Event (Textual)
Commitment letters aggregate amounts		$ 1,000,000
Proceeds from issuance of notes		500,000
NRNS [Member]
Subsequent Event (Textual)
Commitment letters aggregate amounts			$ 2,500,000
Proceeds from issuance of notes		$ 2,500,000

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details