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17. Income Tax (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Components of tax expense

		Year Ended December 31,
		2012				2011
Current:
Federal			—				—
State and local		$	4,000			$	3,200
Foreign			—				—
			4,000				3,200
Deferred:
Federal			(933,849	)			(83,707	)
State and local			(151,408	)			(14,772	)
Foreign			—				—
Income tax expense/(benefit)		$	(1,081,257	)		$	(95,279	)

U.S. loss and foreign loss before income taxes

	Year Ended December 31,
	2012				2011
United States		$	(2,981,086	)		$	(17,188,080	)
Foreign			(2,382,436	)			(1,203,558	)
Loss before income taxes		$	(5,363,522	)		$	(18,391,638	)

Effective tax rate

		Year Ended December 31,
		2012				2011
Income tax expense (benefit) at the federal statutory rate		$	(1,823,598	)		$	(6,253,156	)
Increase (decrease) resulting from:
State tax expense (benefit)			(476,437	)			(1,441,008	)
Stock-based compensation			25,464				41,703
Foreign loss			475,342				290,821
Interest expense			429,673				404,972
Credits			(150,452	)			(990,000	)
Gain on bargain purchase			(16,727,979	)			—
Loss on debt extinguishment			3,707,620				—
Cilion transaction costs			302,271				—
Other			196,721				9,457
Valuation allowance			12,960,118				7,841,932
Income tax expense		$	(1,081,257	)		$	(95,279	)
Effective tax rate			20.16	%			0.52	%

Components of the net deferred tax asset or (liability)

		December 31,
		2012				2011
Deferred tax assets (liabilities):
Organization, start-up costs & intangible assets		$	9,898,832			$	8,916,114
Stock-based compensation			233,365				588,192
Property, plant and equipment			(14,546,837	)			2,511,067
Net operating loss carryforward			38,790,667				11,578,808
Convertible debt			(9,382	)			(103,127	)
Credit carryforward			1,500,000				1,500,000
Debt extinguishment			1,822,458				—
Other, net			839,555				589,890
Total deferred tax assets (liabilities)			38,528,658				25,580,944
Less valuation allowance		$	(38,528,658	)		$	(25,580,944	)
Deferred tax assets (liabilities)			—				—

Open tax years, by major tax jurisdiction

United States — Federal	2005 – present
United States — State	2005 – present
India	2006 – present
Mauritius	2006 – present

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- Definition

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

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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

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+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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