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19. Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2012
Income Taxes Tables |
Deferred tax assets |
|  | December 31, 2012 |
Net operating loss carryforward |  | $ | 18,050,294 |
Amortization |  |  | (580,145 | )
Stock option compensation |  |  | 904,334 |
Deferred compensation |  |  | 883,794 |
Deferred state tax |  |  | (477,307 | )
Other |  |  | 449,209 |
Valuation allowance |  |  | (19,230,179 | )
Net deferred tax asset |  | $ | – |
Net operating loss carry-forwards | The Company had net operating loss carry-forwards (“NOL”) for federal and state income tax purposes of approximately:
|  | December 31, |
|  | 2012 |  |  | 2011 |
Combined NOL Carryforwards: |  |  |  |  |  |  |  |
Federal |  | $ | 43,181,944 |  |  | $ | 35,361,835 |
California |  |  | 40,714,060 |  |  |  | 32,893,951 |
Reconciliation of the income tax credit computed at the federal statutory rate |
|  | December 31, 2012 |  |  | December 31, 2011 |
Rate reconciliation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Federal credit at statutory rate |  | $ | (4,846,180 | ) |  | $ | 166.75% |  |  | $ | (5,415,468 | ) |  | $ | 258.71% |
State tax, net of Federal benefit |  |  | (782,767 | ) |  |  | 26.93% |  |  |  | (926,363 | ) |  |  | 44.25% |
Change in valuation allowance |  |  | 5,495,845 |  |  |  | (189.11% | ) |  |  | 6,338,928 |  |  |  | (302.82% | )
Other |  |  | 133,102 |  |  |  | (4.58% | ) |  |  | 2,903 |  |  |  | (0.14% | )
Total provision |  | $ | – |  |  |  | –% |  |  | $ | – |  |  | $ | –% |

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- Definition 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. + References Reference 1: 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 + Details
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- Definition 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 48 -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 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
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