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SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2012

SEGMENT INFORMATION [Abstract]

Summary of Financial Information by Segment

The following table summarized the Group's revenue by segment:

Year ended December 31, 2010		Polysilicon				Wafer				Elimination				Total
Revenue - External		$	217,921,352			$	34,893,475			$	-			$	252,814,827
Revenue - Intersegment			-				-				-				-
Total revenue			217,921,352				34,893,475				-				252,814,827
Total cost			113,910,595				30,740,789				-				144,651,384
Gross profit (loss)		$	104,010,757			$	4,152,686			$	-			$	108,163,443
Year ended December 31, 2011		Polysilicon				Wafer				Elimination				Total
Revenue - External		$	218,915,487			$	13,254,092			$				$	232,169,579
Revenue - Intersegment			1,696,573								(1,696,573	)
Total revenue			220,612,060				13,254,092				(1,696,573	)			232,169,579
Total cost			125,962,033				20,680,565				(1,696,573	)			144,946,025
Gross profit (loss)		$	94,650,027			$	(7,426,473	)		$	-			$	87,223,554
Year ended December 31, 2012		Polysilicon				Wafer				Elimination				Total
Revenue - External		$	73,450,807			$	13,407,594			$				$	86,858,401
Revenue - Intersegment			6,067,339				-				(6,067,339	)			-
Total revenue			79,518,146				13,407,594				(6,067,339	)			86,858,401
Total cost			110,243,043				20,114,680				(6,067,339	)			124,290,384
Gross loss		$	(30,724,897	)		$	(6,707,086	)		$	-			$	(37,431,983	)

Schedule of Revenues of Major Customers

The following customers accounted for 10% or more of revenues:

		Year ended December 31,
		2010				2011				2012
Customer A		$	33,763,866			$	28,219,079			$	21,749,284
Customer B		$	30,273,322			$	27,214,590			$	*
Customer D		$	*			$	33,140,475			$	*
Customer G		$	*			$	28,570,338			$	*

* Represents less than 10%

X

- Definition

Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.

+ References

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Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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