NET LOSS PER COMMON SHARE (Tables)

9 Months Ended

Sep. 30, 2013

NET LOSS PER COMMON SHARE [Abstract]

Components of Denominator for Calculation of Basic and Diluted Net Loss per Share

The components of the denominator for the calculation of basic net loss per share and diluted net loss per share are as follows:

	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2013		2012		2013		2012

Common shares outstanding, basic:
Weighted-average common shares outstanding, basic		43,231,510		42,885,810		43,196,895		41,290,719

Common shares outstanding, diluted:
Weighted-average common shares outstanding, basic		43,231,510		42,885,810		43,196,895		41,290,719

Dilutive effect of convertible notes		—		—		—		—

Dilutive effect of restricted stock awards		—		—		—		—

Weighted-average common shares outstanding, diluted		43,231,510		42,885,810		43,196,895		41,290,719

Net Loss Attributable to GS&T and Net Loss Attributable to GS&T for Diluted Net Loss per Share

The following table sets forth a reconciliation of the net loss attributable to GS&T and the net loss attributable to GS&T for diluted net loss per share under the “if-converted” method:

	For the Three Months Ended September 30,						For the Nine Months Ended September 30,
	2013			2012			2013			2012

Net loss attributable to GS&T	$	(35,034	)	$	(38,449	)	$	(128,566	)	$	(99,289	)

Interest expense related to convertible notes, if dilutive		—			—			—			—

Net loss attributable to GS&T for the computation of diluted net loss per share	$	(35,034	)	$	(38,449	)	$	(128,566	)	$	(99,289	)