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20. Income taxes
 12 Months Ended
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%