XML 53 R27.htm IDEA: XBRL DOCUMENT v2.4.0.6

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

INCOME TAXES [Abstract]

Income tax expense differs from statutory amounts

Income tax expense differs from the statutory amounts as follows:

		2012				2011
Income taxes at U.S. statutory rate		$	(4,260,000	)		$	(861,000	)
State taxes			-				17,000
Current year reserve			3,578,000				857,000
Expenses not deductible			682,000				4,000
Total tax expense		$	-			$	17,000

Temporary differences that give rise to deferred tax assets

Deferred taxes are provided for the temporary differences between the financial reporting bases and the tax bases of our assets and liabilities. The temporary differences that give rise to deferred tax assets were as follows:

		December 31,
		2012				2011
Deferred tax assets
Net operating loss carryforwards		$	64,147,000			$	63,830,000
General business credit carryforwards			2,450,000				2,439,000
State credits			3,072,000				3,097,000
Property and equipment			57,000				46,000
Stock options			1,531,000				1,480,000
Derivatives			4,007,000				2,018,000
Deferred revenue			899,000				1,221,000
Intangible assets			517,000				415,000
Accrued interest			253,000				253,000
Other			230,000				231,000
Gross deferred tax assets			77,163,000				75,030,000
Valuation allowance			(77,163,000	)			(75,030,000	)
Net deferred taxes		$	-			$	-

Net operating loss carryforwards and general business credits expiration dates

At December 31, 2012, we had approximately $188,666,000 of net operating loss carryforwards and approximately $2,450,000 of general business credit carryforwards. These carryforwards expire as follows:

		Net operating				General business
		loss carryforwards				credit carryforwards
2012		$	-			$	-
2013			-				-
2014			-				-
2015			-				-
Thereafter			188,666,000				2,450,000
		$	188,666,000			$	2,450,000

X

- Definition

Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards and general business credit carryforwards, including an assessment of the likelihood of utilization.

+ References

No definition available.

+ Details

Name:	accp_SummaryOfOperatingLossCarryforwardsAndGeneralBusinessCreditCarryforwardsTableTextBlock
Namespace Prefix:	accp_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
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=6907707&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=6907707&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration