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Segment Reporting (Tables)

9 Months Ended

Sep. 30, 2012

Schedule of Segment Reporting Information, by Segment [Table Text Block]

The table below presents information about the Asset Liquidation segment of the Company as of and for the three and nine months ended September 30, 2012 and 2011:

	For the three months ended September 30,
	2012			2011
	Asset Liquidation			Asset Liquidation
Revenues from external customers	$	3,052		$	2,149
Earnings from equity accounted asset liquidation investments		222			478
Other income		7			1
Interest expense		70			45
Depreciation and amortization		272			1
Segment income (loss)		(311	)		828
Investment in equity accounted asset liquidation investees		1,773			461
Segment assets		27,349			7,384

	For the nine months ended September 30,
	2012			2011
	Asset Liquidation			Asset Liquidation
Revenues from external customers	$	9,917		$	14,618
Earnings from equity accounted asset liquidation investments		1,449			2,195
Other income (expense)		(301	)		15
Interest expense		174			181
Depreciation and amortization		283			1
Segment income		755			5,282

Reconciliation Of Operating Profit (Loss) From Segments To Consolidated Net Income (Loss) [Table Text Block]

The following table reconciles reportable segment information to the unaudited condensed consolidated interim financial statements of the Company:

	Three months ended September 30, 2012			Three months ended September 30, 2011			Nine months ended September 30, 2012			Nine months ended September 30, 2011

Total other income and earnings from equity accounted investments for reportable segments	$	229		$	479		$	1,148		$	2,210
Unallocated other income (loss) and earnings (loss) from equity investments from corporate accounts		(11	)		(28	)		(63	)		22
	$	218		$	451		$	1,085		$	2,232

Total interest expense for reportable segments	$	70		$	45		$	174		$	181
Unallocated interest expense from third party debt		1			—			1			—
Unallocated interest expense (credit) from related party debt		(11	)		—			—			—
	$	60		$	45		$	175		$	181

Total depreciation and amortization for reportable segments	$	272		$	1		$	283		$	1
Other unallocated depreciation and amortization from corporate assets		—			—			—			—
	$	272		$	1		$	283		$	1

Total segment income (loss)	$	(311	)	$	828		$	755		$	5,282
Other income (loss)		(11	)		(28	)		(63	)		22
Other corporate expenses (primarily corporate level interest, general and administrative expenses)		(1,316	)		(356	)		(2,335	)		(751	)
Income tax expense (recovery)		(638	)		(416	)		(612	)		(36	)
Net income (loss) from continuing operations	$	(1,000	)	$	860		$	(1,031	)	$	4,589

	As at September 30, 2012		As at September 30, 2011

Segment assets	$	27,349	$	7,384
Other assets not allocated to segments⁽¹⁾		33,583		12,706
	$	60,932	$	20,090

(1)

Other assets not allocated to segments are corporate assets such as cash, non-trade accounts receivable, prepaid insurance, investments and deferred income tax assets.

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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