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Net Income (Loss) Per Share (First Aviation Services, Inc. [Member])
 12 Months Ended
Dec. 31, 2011
First Aviation Services, Inc. [Member]
  
Net Income (Loss) Per Share
11. Net Income (Loss) Per Share

The number of shares and their value per share reflect the impact of First Aviation's 1-for-20 reverse stock split, which was effective October 24, 2011.
 
The following sets forth the denominator used in the computation of basic earnings per share and earnings per share - assuming dilution.

   
2011
    
2010
  
                 
Denominator for basic net income (loss) per share - weighted average shares
     874,644       783,710  
Effect of dilutive employee stock options
     705       -  
                 
Denominator for net income (loss) per share - assuming dilution - adjusted weighted average shares
     875,349       783,710  

The incremental impact of stock options outstanding of 18,083 at December 31, 2010 are not considered in the loss per share computations as the effects would be anti-dilutive.