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3. Basis of Presentation and Significant Accounting Policies (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2014 | Dec. 31, 2013
BasisOfPresentationAndSignificantAccountingPoliciesTablesAbstract |  |
Property and Equipment | Property and equipment are stated at cost less accumulated depreciation. We record depreciation using the straight-line method over the following estimated useful lives:
Equipment |  | 3 – 5 years
Furniture and fixtures |  | 5 years
Software |  | 3 years
Leasehold improvements |  | Lesser of lease term or life of improvements
Equipment |  | 3 – 5 years
Furniture and fixtures |  | 5 years
Software |  | 3 years
Leasehold improvements |  | Lesser of lease term or life of improvements
Net operating loss carryforwards |
|  | March 31, |  |  | December 31, |
|  | 2014 |  |  | 2013 |
Combined NOL Carryforwards: |  |  |  |  |  |  |  |
Federal |  | $ | 48,480,486 |  |  | $ | 47,728,300 |
California |  | $ | 45,235,036 |  |  |  | 44,482,850 |
|  | December 31, |
|  | 2013 |  |  | 2012 |
Combined NOL Carryforwards: |  |  |  |  |  |  |  |
Federal |  | $ | 47,728,300 |  |  | $ | 40,240,679 |
California |  |  | 44,482,850 |  |  |  | 36,995,229 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph b -Article 5 + 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 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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