XML 92 R29.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Business Combinations (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2013
BusinessCombinationDescriptionAbstract |
ScheduleOfPurchasePriceAllocationTableTextBlock |
| (In thousands, except exchange ratio and per share amounts) |  |  |  |  |
| IES receivable from the Acro Group as of December 31, 2012 (a) |  | $ | 2,263 |  |
| IES deferred cost recorded in connection with transactions with Acro Group between January 1, 2013 and February 15, 2013 |  |  | 1,042 |  |
| Cash purchase consideration |  |  | 828 |  |
| Fair value of contingent consideration (b) |  |  | 665 |  |
| Total consideration transferred |  | $ | 4,798 |  |
| (a) | As of the Closing Date, IES had a receivable from the Acro Group from past transactions between the two companies. This receivable was forgiven by IES as a portion of the consideration paid to acquire the Acro Group assets and liabilities. |  |  |  |  |
| (b) | The contingent consideration is based on a formula of the Acro Group's revenue for the first 12 months after February 15, 2013, with a maximum and minimum amount payable by IES. |  |  |  |  |
ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock |
| Total estimate of consideration expected to be transferred |  | $ | 4,798 |  |
| Allocation to fair value of net assets acquired and liabilities assumed: |  |  |  |  |
|  | Trade receivables |  | $ | 318 |  |
|  | Prepaid commissions |  |  | 46 |  |
|  | Inventory |  |  | 16 |  |
|  | Property and equipment |  |  | 40 |  |
|  | Order backlog |  |  | 350 |  |
|  | Covenant not-to-complete |  |  | 140 |  |
|  | Developed technology |  |  | 400 |  |
|  | Goodwill (c) |  |  | 4,184 |  |
|  | Vacation payable |  |  | (26) |  |
|  | Customer incentive payable |  |  | (70) |  |
|  | Deferred revenue |  |  | (600) |  |
| Fair Value of Net Assets Acquired: |  | $ | 4,798 |  |
|  | (c) | The goodwill is attributable to the workforce of the acquired business and other intangibles that do not qualify for separate recognition. |  |  |  |  |
Pro Forma Information [Table Text Block] |
|  |  | Unaudited |
|  | Three Months Ended |  | Three Months Ended |  | Nine Months Ended |  |  | Nine Months Ended |
|  | June 30, 2013 |  | June 30, 2012 |  | June 30, 2013 |  |  | June 30, 2012 |
Revenues |  | $ | 122 |  | $ | 118 |  | $ | 374 |  |  | $ | 339 |
Net loss from continuing operations |  | $ | (515) |  | $ | (1,978) |  | $ | (2,915) |  |  | $ | (6,439) |

X
- Definition Table Text Block For the Pro Forma Information + References No definition available. + Details
Name: | iesc_ProFormaInformationTableTextBlock
Namespace Prefix: | iesc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessCombinationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of all of the fair values of the purchase price and assets and liabilities acquired in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479 + Details
Name: | us-gaap_ScheduleOfPurchasePriceAllocationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration