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v2.4.1.9

G - INCOME TAXES (Details 2) (USD $) | Dec. 31, 2014 | Dec. 31, 2013
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Deferred tax asset: |  |
Net operating loss credit carryforwards | $ 8,046,000 us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic | $ 4,670,000 us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic
Alternative minimum tax carryforward | 9,000 us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsAlternativeMinimumTax | 15,000 us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsAlternativeMinimumTax
Employee stock based compensation | 237,000 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost | 237,000 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost
Retail brokerage accounts | 211,000 SIEB_DeferredTaxAssetsTaxRetailBrokerageAccounts | 281,000 SIEB_DeferredTaxAssetsTaxRetailBrokerageAccounts
Contribution carryover | 223,000 us-gaap_DeferredTaxAssetsCharitableContributionCarryforwards | 347,000 us-gaap_DeferredTaxAssetsCharitableContributionCarryforwards
Furniture, equipment and leasehold improvements | 115,000 us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment | 96,000 us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment
Accrued expenses | 337,000 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities | 83,000 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities
Investment in affiliate (a) | 736,000 us-gaap_DeferredTaxAssetsInvestmentInSubsidiaries | 1,001,000 us-gaap_DeferredTaxAssetsInvestmentInSubsidiaries
Accrued compensation and other |  | 44,000 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeCompensation
Capital loss carryforwards | 24,000 SIEB_CapitalLossCarryforwards |
Other | 30,000 us-gaap_DeferredTaxAssetsTaxDeferredExpenseOther |
Deferred tax asset, gross | 9,968,000 us-gaap_DeferredTaxAssetsGross | 6,774,000 us-gaap_DeferredTaxAssetsGross
Valuation allowance | (9,218,000)us-gaap_DeferredTaxAssetsValuationAllowance | (6,774,000)us-gaap_DeferredTaxAssetsValuationAllowance
Net deferred tax assets | 750,000 us-gaap_DeferredTaxAssetsNet |
Deferred tax liability: |  |
Receivable from affiliate (b) | (750,000)SIEB_ReceivableFromAffiliate |
Deferred tax liability, net | $ 0 us-gaap_DeferredTaxAssetsLiabilitiesNet | $ 0 us-gaap_DeferredTaxAssetsLiabilitiesNet

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