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20. Income taxes | 12 Months Ended
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Dec. 31, 2011
Income Tax Disclosure [Text Block] | 20. Income taxes Significant components of the Company's deferred tax assets for federal income taxes consisted of the following:
|  | December 31, |
|  |  | 2011 |  |  |  | 2010 |
Net operating loss carryforward |  | $ | 14,930,849 |  |  | $ | 9,807,531 |
Amortization |  |  | (804,586 | ) |  |  | (774,682 | )
Stock option compensation |  |  | 2,085,269 |  |  |  | 904,334 |
Deferred compensation |  |  | 1,038,571 |  |  |  | 1,009,369 |
Deferred state tax |  |  | (1,197,400 | ) |  |  | (742,052 | )
Other |  |  | 707,209 |  |  |  | 501,926 |
Valuation allowance |  |  | (16,759,912 | ) |  |  | (10,706,426 | )
Net deferred tax asset |  | $ | - |  |  | $ | - |
The Company had net operating loss carry-forwards (“NOL”) for federal and state income tax purposes of approximately:
|  | December 31, |
|  | 2011 |  |  | 2010 |
Combined NOL: |  |  |  |  |  |
Federal |  | $ | 35,361,835 |  |  | $ | 23,402,642 |
California |  |  | 32,893,951 |  |  |  | 20,934,758 |
The net operating loss carry-forwards begin expiring in 2020 and 2021, respectively. The utilization of net operating loss carry-forwards may be limited due to the ownership change under the provisions of Internal Revenue Code Section 382 and similar state provisions. The Company recorded a 100% valuation allowance on the deferred tax assets at December 31, 2011 and 2010 because of the uncertainty of their realization. A reconciliation of the income tax credit computed at the federal statutory rate to that recorded in the financial statements for 2011 and 2010 is as follows
|  | December 31, 2011 |  |  | December 31, 2010 |
Rate reconciliation: |  |  |  |  |  |  |  |  |  |  |  |
Federal credit at statutory rate |  |  | (5,415,468 | ) |  |  | 186.3% |  |  |  | (2,848,201 | ) |  |  | 0.0% |
State tax, net of Federal benefit |  |  | (926,363 | ) |  |  | 31.9% |  |  |  | (486,478 | ) |  |  | 0.0% |
Change in valuation allowance |  |  | 6,338,928 |  |  |  | -218.1% |  |  |  | 2,594,840 |  |  |  | 0.0% |
Other |  |  | 2,903 |  |  |  | -0.1% |  |  |  | 739,839 |  |  |  | 0.0% |
Total provision |  |  | - |  |  |  | 0.0% |  |  |  | 0 |  |  |  | 0.0% |

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 136, 172 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 43, 44, 45, 46, 47, 48, 49 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 7: 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 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
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