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Equity
 9 Months Ended
Sep. 30, 2012
Equity [Abstract]  
Equity
9.   Equity

During the nine months ended September 30, 2012, we issued 13,791 shares of our Class A common stock under our 2009 Long-Term Incentive Plan to certain of our independent directors, in lieu of cash compensation, for services rendered in 2012. We recorded these shares at their estimated fair value based on the market’s closing price of our stock on the date the shares were issued, which by policy is the last trading day of each quarter in which the services were rendered.

Our adventure travel subsidiary, which is 51.4% owned by us, paid its shareholders dividends of $0.7 million from additional paid-in capital and $0.5 million from retained earnings, and, as a result, the noncontrolling interests on our consolidated balance sheet at September 30, 2012 was decreased by $0.6 million.

The following are reconciliations from December 31, 2011 to September 30, 2012 of the carrying amount of total equity, equity attributable to Gaiam, Inc., and equity attributable to the noncontrolling interest.

 

                                                         
                 Gaiam, Inc. Shareholders        

(in thousands)

   Total     Comprehensive
Loss		     Accumulated
Deficit		     Accumulated
Other
Comprehensive
Income		     Class A
and Class B
Common
Stock		     Paid-in
Capital		     Noncontrolling
Interest		  

Balance at December 31, 2011

   $ 131,174             $ (30,779 )    $ 113     $ 3     $ 158,773     $ 3,064  

Issuance of Gaiam, Inc. common stock, including related taxes, and share-based compensation

     774               —         —         —         774       —    

Adjustment due to subsidiary’s acquisition of a noncontrolling interest, including related taxes of $16

     (163 )              —         —         —         (170 )      7  

Subsidiary’s dividend to noncontrolling interest

     (583 )              —         —         —         —         (583 ) 

Comprehensive loss:

                                                        

Net income (loss)

     (14,333 )      (14,333 )      (14,429 )      —         —         —         96  

Foreign currency translation adjustment, net of taxes of $3

     10       10       —         5       —         —         5  
   

 

 

    

 

 

                                          

Comprehensive loss

     (14,323 )    $ (14,323 )      —         —         —         —         —    
   

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Balance at September 30, 2012

   $ 116,879             $ (45,208 )    $ 118     $ 3     $ 159,377     $ 2,589  
   

 

 

            

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

The following schedule reflects the effect of changes in a subsidiary of Gaiam, Inc.’s investment ownership interests on Gaiam, Inc.’s equity.

 

         

(in thousands, except share data)

   For the Nine
Months Ended
September 30,
2012		  

Net loss attributable to Gaiam, Inc.

   $ (14,429 ) 

Decrease in Gaiam, Inc.’s paid-in capital for its subsidiary’s acquisition of a noncontrolling interest, including related taxes of $16

     (170 ) 
   

 

 

  

Change from net loss attributable to Gaiam, Inc. and transfers from the noncontrolling interest

   $ (14,599 ) 
   

 

 

  

Real Goods Solar (our 37.5% owned equity method investment)

On December 19, 2011, Real Goods Solar issued 8.7 million shares of its Class A common stock with a fair market value of $21.6 million to acquire 100% of the equity interest Alteris. The fair value of the shares issued in this transaction was based on the trading price of Real Goods Solar’s Class A common stock on June 21, 2011, the date that Real Goods Solar obtained control of Alteris through an Agreement and Plan of Merger dated June 21, 2011.