XML 55 R32.htm IDEA: XBRL DOCUMENT
v3.7.0.1

13. Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2016
Income Taxes Tables |
Schedule of Components of Income Tax Expense (Benefit) |
|  | 2016 |  |  | 2015 |
Tax benefit at federal statutory rate |  | $ | (353,872 | ) |  | $ | (293,486 | )
State income tax effect |  |  | (21,754 | ) |  |  | (32,283 | )
Foreign income tax effect |  |  | 37,371 |  |  |  | 91,072 |
Non-deductible items |  |  | 3,263 |  |  |  | - |
Percentage depletion |  |  | (40,976 | ) |  |  | - |
Change in valuation allowance - Domestic |  |  | 151,745 |  |  |  | (311,732 | )
Change in valuation allowance - Foreign |  |  | 224,223 |  |  |  | 546,429 |
Foreign tax assessment |  |  | 285,048 |  |  |  | - |
Alternative minimum tax - Domestic |  |  | 13,090 |  |  |  | - |
Total |  | $ | 298,138 |  |  | $ | - |
Domestic and foreign components of income (loss) from operations before income taxes |
|  | 2016 |  |  | 2015 |
Domestic |  | $ | (263,652 | ) |  | $ | 982,901 |
Foreign |  |  | (747,410 | ) |  |  | (1,821,432 | )
Total |  | $ | (1,011,062 | ) |  | $ | (838,531 | )
Deferred tax assets |
|  | 2016 |  |  | 2015 |
Deferred tax assets: |  |  |  |  |  |
Foreign exploration costs |  | $ | 47,011 |  |  | $ | 87,494 |
Foreign net operating loss carry forward |  |  | 1,309,445 |  |  |  | 2,515,954 |
Domestic net operating loss carry forward |  |  | 465,145 |  |  |  | 185,472 |
Deferred tax assets |  |  | 1,821,601 |  |  |  | 2,788,920 |
Valuation allowance (foreign) |  |  | (1,309,445 | ) |  |  | (2,515,954 | )
Valuation allowance (domestic) |  |  | (299,522 | ) |  |  | (90,220 | )
Total deferred tax assets |  |  | 212,634 |  |  |  | 182,746 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property, plant, and equipment |  |  | (210,912 | ) |  |  | (181,224 | )
Other |  |  | (1,722 | ) |  |  | (1,522 | )
Total deferred tax liabilities |  |  | (212,634 | ) |  |  | (182,746 | )
Net Deferred Tax Assets |  | $ | - |  |  | $ | - |
Schedule of Effective Income Tax Rate Reconciliation |
Change in valuation allowance is comprised of the following: |  |  |  |
|  | 2016 |  |  | 2015 |
Domestic |  |  |  |  |  |
Change in deferred tax asset for current year |  | $ | (151,745 | ) |  | $ | (166,547 | )
Adjustment for prior year tax estimate to actual |  |  | (57,557 | ) |  |  | (145,185 | )
|  | $ | (209,302 | ) |  | $ | (311,732 | )
Foreign |  |  |  |  |  |  |  |
Change in deferred tax asset for current year |  | $ | (224,223 | ) |  | $ | 589,613 |
Adjustment for impact of tax assessment |  |  | 285,048 |  |  |  | - |
Impact on change in foreign exchange rate |  |  | 421,643 |  |  |  | 366,591 |
Adjustment for prior year tax estimates to actual |  |  | 724,041 |  |  |  | (409,775 | )
|  | $ | 1,206,509 |  |  | $ | 546,429 |

X
- References No definition available. + Details
Name: | UAMY_IncomeTaxesTablesAbstract
Namespace Prefix: | UAMY_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration