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16. Income Tax (Tables)

12 Months Ended

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

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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.

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-Name Accounting Standards Codification

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

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

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

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