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Note 5 - Intangible Assets | 9 Months Ended
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Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets Disclosure [Text Block] | 5. INTANGIBLE ASSETS: Intangible assets consist of acquired technology, brand, customer relationships, surname domain names and our portfolio of domain names. As reflected in the table below, these balances are being amortized on a straight-line basis over the life of the intangible assets, except for the surname domain names and portfolio domain names, which have been determined to have an indefinite life and which are tested annually for impairment. A summary of acquired intangible assets for the three months ended September 30, 2013 is as follows:
|  | Technology 2 – 7 years |  |  | Brand 7 years |  |  | Customer relationships 4 – 7 years |  |  | Surname domain names indefinite life |  |  | Direct navigation domain names indefinite life |  |  | Total |
Net book value, June 30, 2013 |  | $ | 11,970 |  |  | $ | 311,470 |  |  | $ | 1,458,940 |  |  | $ | 12,102,878 |  |  | $ | 1,985,144 |  |  | $ | 15,870,402 |
Sales of domain names |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (4,218 | ) |  |  | (4,705 | ) |  |  | (8,923 | )
Amortization expense |  |  | (11,970 | ) |  |  | (43,410 | ) |  |  | (175,620 | ) |  |  | — |  |  |  | — |  |  |  | (231,000 | )
Net book value, September 30, 2013 |  | $ | — |  |  | $ | 268,060 |  |  | $ | 1,283,320 |  |  | $ | 12,098,660 |  |  | $ | 1,980,439 |  |  | $ | 15,630,479 |
A summary of acquired intangible assets for the nine months ended September 30, 2013 is as follows:
|  | Technology 2 – 7 years |  |  | Brand 7 years |  |  | Customer relationships 4 – 7 years |  |  | Surname domain names indefinite life |  |  | Direct navigation domain names indefinite life |  |  | Total |
Net book value, December 31, 2012 |  | $ | 83,790 |  |  | $ | 398,290 |  |  | $ | 1,810,180 |  |  | $ | 12,110,017 |  |  | $ | 2,013,374 |  |  | $ | 16,415,651 |
Sales of domain names |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (11,357 | ) |  |  | (32,935 | ) |  |  | (44,292 | )
Amortization expense |  |  | (83,790 | ) |  |  | (130,230 | ) |  |  | (526,860 | ) |  |  | — |  |  |  | — |  |  |  | (740,880 | )
Net book value, September 30, 2013 |  | $ | — |  |  | $ | 268,060 |  |  | $ | 1,283,320 |  |  | $ | 12,098,660 |  |  | $ | 1,980,439 |  |  | $ | 15,630,479 |
As of September 30, 2013, the accumulated amortization for the definite life intangibles was $4.9 million.

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- Definition The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16373-109275 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267 + Details
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