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16. Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2013
Income Tax Disclosure [Abstract] |
Components of tax expense |
|  | Year Ended December 31,
|  | 2013 |  |  | 2012 |
Current: |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |
State and local |  | $ | 5,765 |  |  | $ | 4,000 |
Foreign |  |  | — |  |  |  | — |
|  |  | 5,765 |  |  |  | 4,000 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | — |  |  |  | (933,849 | )
State and local |  |  | — |  |  |  | (151,408 | )
Foreign |  |  | — |  |  |  | — |
Income tax expense/(benefit) |  | $ | 5,765 |  |  | $ | (1,081,257 | )
U.S. loss and foreign loss before income taxes |
|  | Year Ended December 31,
|  | 2013 |  |  | 2012 |
United States |  | $ | (25,712,533 | ) |  | $ | (2,981,086 | )
Foreign |  |  | 281,089 |  |  |  | (2,382,436) | )
Loss before income taxes |  | $ | (24,431,444 | ) |  | $ | (5,363,522 | )
Effective tax rate |
|  | Year Ended December 31,
|  | 2013 |  |  | 2012 |
Income tax expense/(benefit) at the federal statutory rate | $ | (8,306,690 | ) | $ | (1,823,598 | )
Increase/(decrease) resulting from: |  |  |  |  |  |  |  |
State tax expense/(benefit) |  |  | (695,240 | ) |  |  | (476,437 | )
Stock-based compensation |  |  | 555,883 |  |  |  | 25,464 |
Foreign tax rate differential |  |  | 219,762 |  |  |  | 475,342 |
Interest expense |  |  | 327,647 |  |  |  | 429,673 |
Credits |  |  | — |  |  |  | (150,452 | )
Gain on bargain purchase |  |  | — |  |  |  | (16,727,979) |
Loss on debt extinguishment |  |  | 1,162,032 |  |  |  | 3,707,620 |
Cilion transaction costs |  |  | — |  |  |  | 302,271 |
Other |  |  | 69,195 |  |  |  | 196,721 |
Valuation allowance |  |  | 6,673,176 |  |  |  | 12,960,118 |
Income tax expense/(benefit) |  |  | 5,765 |  |  |  | (1,081,257 | )
Effective tax rate |  |  | -0.02 | % |  |  | 20.16 | %
Components of the net deferred tax asset or (liability) |
|  | Year Ended December 31,
|  | 2013 |  |  | 2012 |
Deferred tax assets/(liabilities): |  |  |  |  |  |
Organization, start-up costs & intangible assets |  | $ | 9,302,636 |  |  | $ | 9,898,832 |
Stock-based compensation |  |  | 114,946 |  |  |  | 233,365 |
Property, plant and equipment |  |  | (18,929,925) |  |  |  | (14,546,837 | )
Net operating loss carryforward |  |  | 49,139,117 |  |  |  | 38,790,667 |
Convertible debt |  |  | (5,325) |  |  |  | (9,382 | )
Credit carryforward |  |  | 1,500,000 |  |  |  | 1,500,000 |
Debt extinguishment |  |  | 2,535,798 |  |  |  | 1,822,458 |
Other, net |  |  | 1,544,586 |  |  |  | 839,555 |
Total deferred tax assets (liabilities) |  |  | 45,201,833 |  |  |  | 38,528,658 |
Less valuation allowance |  | $ | (45,201,833) |  |  | $ | (38,528,658 | )
Deferred tax assets (liabilities) |  |  | — |  |  |  | — |
Open tax years, by major tax jurisdiction |
United States — Federal |  | 2009 – present |
United States — State |  | 2009 – present |
India |  | 2007 – present |
Mauritius |  | 2007 – present |

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- Definition 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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