XML 25 R38.htm IDEA: XBRL DOCUMENT
v2.4.0.8

ACCOUNTS RECEIVABLE AND FACTORING (Narrative) (Details) (USD $) | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | Sep. 30, 2012 | Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |  |
Factoring fees | $ 11,542 | $ 1,994 | $ 24,190 | $ 10,956 |
Accounts receivable included on the balance sheet | 100,972 |  | 100,972 |  | 35,708
Factoring [Member] |  |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |  |
Total accounts receivable factored | 479,248 |  | 479,248 |  |
Factoring fees | (11,542) |  | (24,190) |  |
Accounts receivable included on the balance sheet | $ 98,839 |  | $ 98,839 |  | $ 30,734
Initial cash funding - factor advances |  |  | 80.00% |  |
Reserve held back by the Factor is released after collection of the account receivable by the Factor |  |  | 20.00% |  |
Factor fee for each factored receivable |  |  | 3.00% |  |

X
- Definition Accounts Receivable Factoring Advance Percentage + References No definition available. + Details
Name: | iosa_AccountsReceivableFactoringAdvancePercentage
Namespace Prefix: | iosa_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Accounts Receivable Factoring Fee Percentage + References No definition available. + Details
Name: | iosa_AccountsReceivableFactoringFeePercentage
Namespace Prefix: | iosa_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Accounts Receivable Factoring Released After Full Collection + References No definition available. + Details
Name: | iosa_AccountsReceivableFactoringReleasedAfterFullCollection
Namespace Prefix: | iosa_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AccountsNotesAndLoansReceivableLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition For unclassified balance sheet, amounts due from customers or clients for goods or services that have been delivered or sold in the normal course of business. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.9) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
Name: | us-gaap_AccountsReceivableGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3-4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3 -Subparagraph a(1) -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 4 -Article 5 + Details
Name: | us-gaap_AccountsReceivableNetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 9 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_OtherNonoperatingIncomeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration