XML 1063 R14.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Income Taxes (Notes) | 12 Months Ended
--- | ---
Dec. 31, 2013
Income Tax Disclosure [Abstract] |
Income Tax Disclosure [Text Block] | INCOME TAXES The components of the Company’s net deferred income taxes are as follows (rounded):
| December 31, 2013 | December 31, 2012
Deferred tax assets: |  |
Net operating loss carry forwards | $ | 9,171,000 |  | $ | 8,457,000 |
Accrued expenses | 72,000 |  | 32,000 |
Depreciation and amortization | 23,000 |  | 19,000 |
Stock option and warrant expenses | 285,000 |  | 51,000 |
Deferred rent | 5,000 |  | — |
Other | 2,000 |  | 2,000 |
Gross deferred income tax assets | 9,558,000 |  | 8,561,000 |
Valuation allowance | (9,558,000 | ) | (8,561,000 | )
Total deferred income tax assets | $ | — |  | $ | — |
The following summary reconciles differences from taxes at the federal statutory rate with the effective rate:
| Twelve Months Ended December 31,
| 2013 | 2012
Federal income tax at statutory rates | (34.0 | )% | (34.0 | )%
Change in deferred tax asset valuation allowance | 30.0 | % | 35.9 | %
Deferred state taxes | (2.8 | )% | (3.5 | )%
Non-deductible expenses: |  |
Meals & entertainment | 0.3 | % | 0.2 | %
Change in fair value of warrants | 2.6 | % | 0.7 | %
ISO stock compensation | 1.0 | % | 0.4 | %
Other | 2.9 | % | 0.3 | %
Income taxes (benefit) at effective rates | — | % | — | %
The Company has incurred net losses since inception. At December 31, 2013, the Company had approximately $24,614,000 in net operating loss carryforwards for U.S. federal and state income tax purposes that expire in various amounts between the years of 2026 and 2032. The Company's ability to deduct its historical net operating losses may be limited in the future due to IRC Section 382 limitations as a result of the substantial issuances of common stock in 2012 and 2013. The change in valuation allowance for the years ended December 31, 2013 and 2012 was an increase of $997,000 and $1,677,000, respectively, resulting primarily from net operating losses generated during the periods.

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 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=26873400&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 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 5: 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 6: 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
Name: | us-gaap_IncomeTaxDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration