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Accumulated Other Comprehensive Loss
9 Months Ended
Sep. 30, 2013
Accumulated Other Comprehensive Loss [Abstract]  
Accumulated Other Comprehensive Loss
11.Accumulated Other Comprehensive Loss

During the first quarter of 2013, we determined that the functional currency of our Japanese subsidiary changed from the US Dollar to the Japanese Yen due to significant changes in economic facts and circumstances of our Japan subsidiary.  As a result of this change, a portion of the foreign exchange gain or loss will be classified as foreign currency translation adjustments within other comprehensive income or loss. Our comprehensive loss includes net loss and foreign currency translation adjustments. See the unaudited Consolidated Condensed Statements of Operations and comprehensive loss for the effect of foreign currency translation adjustments.

The components of accumulated other comprehensive loss are as follows:

 
 
For the three months ended September 30, 2013
  
For the nine months ended September 30, 2013
 
 
 
  
  
  
 
 
 
Foreign currency
translation adjustments
  
Accumulated other
comprehensive loss
  
Foreign currency
translation adjustments
  
Accumulated other
comprehensive loss
 
 
 
  
  
  
 
Beginning balance
 
$
(34,000
)
 
$
(34,000
)
 
$
  
$
 
Net current period other comprehensive loss
  
(108,000
)
  
(108,000
)
  
(142,000
)
  
(142,000
)
Ending balance
 
$
(142,000
)
 
$
(142,000
)
 
$
(142,000
)
 
$
(142,000
)